The Verification of IT General Controls as Part of a SOX

question 8

Multiple Choice

The verification of IT general controls as part of a SOX audit follows a

• A) Top-down procedure
• B) Bottom-up procedure
• C) Either of the above, depending upon the organization
• D) Both the above, to ensure comprehensive coverage

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Definitions:

Unadjusted Trial Balance

A financial report that tallies all debit and credit balances from the ledger accounts before any year-end adjustments are made.