When Auditors Examine and Test the Call-Back Feature,they Are Testing

question 95

Multiple Choice

When auditors examine and test the call-back feature,they are testing which audit objective?

• A)incompatible functions have been segregated
• B)application programs are protected from unauthorized access
• C)physical security measures are adequate to protect the organization from natural disaster
• D)illegal access to the system is prevented and detected

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Definitions:

Manufacturing Overhead

The indirect costs related to manufacturing that are not directly tied to a specific product, such as factory rent, maintenance, and utilities.

Job Cost Accuracy

The precision with which a company estimates and tracks the costs associated with specific jobs or projects.

Overhead Cost Driver

A factor that causes the cost of overheads to change, such as machine hours or labor hours.

Predetermined Overhead Rate

A rate estimated before a period begins, used to allocate overhead costs to products or job orders based on a chosen activity base.