How Would Auditors Determine If Unauthorized Program Changes Have Been

question 70

Multiple Choice

How would auditors determine if unauthorized program changes have been made?

• A)by interviewing and making inquiries of the programming staff
• B)by examining the systems design and programming documentation
• C)by using a source code comparison program
• D)by interviewing and making inquiries of recently terminated programming staff

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Definitions:

Discarded

Items or materials that have been thrown away or deemed as no longer useful or needed.

Accumulated Depreciation

The total amount of depreciation expense that has been recorded against a fixed asset over its useful life to date.

Original Cost

The initial price paid to acquire an asset before any depreciation or amortization.

Net Income

The earnings a company retains following the deduction of all costs and taxes from its overall income.