Auditors of ERP Systems

question 38

Multiple Choice

Auditors of ERP systems

• A) need not be concerned about segregation of duties because these systems possess strong computer controls.
• B) focus on output controls such as independent verification to reconcile batch totals.
• C) are concerned that managers fail to exercise adequate care in assigning permissions.
• D) do not view the data warehouse as an audit or control issue at all because financial records are not stored there.
• E) need not review access levels granted to users because these are determined when the system is configured and never change.

---

Definitions:

Engagement Level

The degree of enthusiasm and dedication an individual exhibits towards their job or a specific task.

Career Change

The process of transitioning from one occupation to another, often involving different industries or fields, to pursue new interests or opportunities.

Fluctuation

Variability or changes in a state, condition, or level, often seen in contexts like economics or physical measurements.

Need for Order

The intrinsic human desire for organization, structure, and predictability in one's environment and life.