The Role of the Accountant/internal Auditor in the Conceptual Design

question 38

Multiple Choice

The role of the accountant/internal auditor in the conceptual design phase of the Systems Development Life Cycle includes all of the following except

• A) the accountant is responsible for designing the physical system
• B) the accountant is responsible to ensure that audit trails are preserved
• C) the internal auditor is responsible to confirm that embedded audit modules are included in the conceptual design
• D) the accountant is responsible to make sure that the accounting conventions that apply to the module are considered by the system designers

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Definitions:

Analytical Comparisons

The process of examining differences between groups or variables using statistical methods.

More Than Two Groups

This refers to experimental conditions or treatments in a study where there are three or more categories or levels being compared.

Scheffé Test

A statistical procedure used for making post-hoc comparisons among group means in an analysis of variance setting.

Familywise Error

The probability of making one or more type I errors across a family of hypothesis tests.