Various Characteristics of IT Systems Can Present Special Audit Risks

question 6

Essay

Various characteristics of IT systems can present special audit risks. Explain each of the following characteristics of an IT system and the special audit risks that they present.
a. Database system.
b. Distributive data processing.
c. End user computing.

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Definitions:

Civil Commitment

This refers to the legal process through which an individual with mental illness can be mandated by law to receive treatment, usually when they're considered a danger to themselves or others.

Grave Disability

A condition in which a person, due to a mental disorder, is unable to provide for their basic personal needs for food, clothing, or shelter.

Dangerousness to Self

This refers to a person's potential to cause harm to themselves, often considered in mental health assessments for risk of suicide or self-harm.

Unconstitutionality

The state of being in violation of a constitution, especially pertaining to laws, regulations, or government actions.