When Gaining an Understanding of Their Clients, Auditors Consider the Particular

question 6

Essay

When gaining an understanding of their clients, auditors consider the particular information technology risks faced by their clients. Explain the particular risks associated with information technology and discuss the main controls that companican have in place to mitigate these risks. CASE

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Definitions:

Attraction-Selection-Attrition (ASA) Theory

A theory in organizational psychology that explains how organizations and their members are aligned, suggesting that organizations attract, select, and retain individuals with similar personalities and values.

Organizational Values

The core principles and beliefs that guide the behaviors and decision-making processes within an organization.

Socialization Agents

Individuals, groups, or institutions that play a role in integrating people into society or specific parts of it, teaching social norms and values.

Socialization Agents

Individuals, groups, or institutions that play a role in integrating and adapting members into a particular social or cultural setting.