Auditors Who Test Manual Controls That Rely on IT-Generated Reports

question 17

Multiple Choice

Auditors who test manual controls that rely on IT-generated reports must consider:

• A) the benefits of relying on IT-generated reports.
• B) separation of duties related to the IT-generated reports.
• C) the controls related to the accuracy of the information in the report.
• D) whether the manual controls are approved by the audit committee.

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Definitions:

Habitat Fragmentation

The process by which habitat loss results in the division of large, continuous habitats into smaller, more isolated remnants.

Local Extinction

The condition in which a species disappears from a particular area but continues to exist elsewhere in the wild or in captivity.

Disease

A disorder of structure or function in a human, animal, or plant, especially one that produces specific symptoms or affects a specific location and is not simply a direct result of physical injury.

Poaching

The illegal hunting, capturing, or collecting of wildlife, typically violating local or international conservation laws.