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:

GAAP

Generally Accepted Accounting Principles, a collection of commonly-followed accounting rules and standards used in financial reporting within the United States.

Proprietorships

A business structure where a single individual owns and runs the business, bearing unlimited liability for its debts and obligations.

Partnerships

A business organization legally constituted by multiple individuals who jointly manage the enterprise and share in its profits.

Corporations

Legal entities that are separate from their owners, capable of owning assets, incurring liabilities, and being taxed; they raise capital through issuing stock.