Which of the Following Are IT Controls That the Auditor

question 62

Multiple Choice

Which of the following are IT controls that the auditor might expect in the revenue business process?

• A)The accounting system matches the information on the sales order with the sales invoice before revenue is recognized
• B)Sales revenue is recognized based on the date on the shipping document
• C)IT system prepares reports listing sales orders that have not been shipped,and shipments that have not been billed
• D)IT system restricts access to individuals authorized to read sales orders,shipping documents,and sales invoices
• E)Goods are shipped only to customers with valid addresses
• F)Both A and B
• G)Both B and C
• H)Both D and E

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Definitions:

Sensory Adaptation

The process by which sensory receptors become less sensitive to constant stimuli over time.

Microsaccades

Small, involuntary eye movements that occur when the gaze is fixed, helping in refreshing the image on the retina to prevent visual fading.

Optic Chiasm

The optic chiasm is a crucial part of the brain where the optic nerves partially cross, allowing visual information from both eyes to be processed by both hemispheres of the brain.

Discrimination

The practice of injustice towards individuals by discriminating against them based on race, age, or sex.