All of the Following Tests of Controls Will Provide Evidence

question 3

Multiple Choice

All of the following tests of controls will provide evidence that adequate computer virus control techniques are in place and functioning except

• A)verifying that only authorized software is used on company computers
• B)reviewing system maintenance records
• C)confirming that antivirus software is in use
• D)examining the password policy including a review of the authority table

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Definitions:

Bonds

Fixed-income investment products representing loans made by an investor to a borrower, typically corporate or governmental, which borrows the funds for a defined period at a variable or fixed interest rate.

Common Shares

Equity securities that represent ownership in a corporation, giving holders voting rights and a share in the company's profits.

Financing Activities

Activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.

Loss on Sale

A situation where the proceeds from selling an asset are less than its book value, resulting in a financial loss for the entity.