To Determine That User ID and Password Controls Are Functioning

question 56

Multiple Choice

To determine that user ID and password controls are functioning, an auditor would most likely:

• A) test the system by attempting to sign on using invalid user identifications and passwords.
• B) write a computer program that simulates the logic of the client's access control software.
• C) extract a random sample of processed transactions and ensure that the transactions were appropriately authorized.
• D) examine statements signed by employees stating that they have not divulged their user identifications and passwords to any other person.