Auditors of ERP Systems

question 37

Multiple Choice

Auditors of ERP systems

• A) are concerned about segregation of duties just as they would be in traditional systems.
• B) focus on output controls such as independent verification because internal processing controls are known to be correct since best practices are used.
• C) routinely audit data in the data warehouse because it is know to be clean and free from errors.
• D) need not review access levels granted to users since these are determined when the system is configured and never change.

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Definitions:

Psychophysiology

The branch of psychology that studies the relationship between physiological processes and behavior.

Stress Response

The physical, mental, and emotional reactions or adjustments made as a response to perceived threats or challenges.

Type B Behavior

A behavior pattern characterized by a lower level of stress, patience, and a more relaxed, easy-going manner in contrast to Type A behavior.

Competitive

Characterized by or involving competition; striving to gain or win something by defeating or establishing superiority over others.