An Auditor's Flowchart of the Client's IT System Is a Graphical

question 11

Multiple Choice

An auditor's flowchart of the client's IT system is a graphical representation that depicts the auditor's:

• A) program for tests of controls.
• B) understanding of the system of how the IT system functions.
• C) understanding of the types of errors that are probable given the present system.
• D) documentation of the study and evaluation of the system.

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Definitions:

Remarriage

The act of marrying again after one's marriage has ended through divorce or widowhood, indicating the start of a new marital relationship.

Divorced

The status of having legally dissolved one's marriage, thereby ending the marital relationship and its legal responsibilities and duties.

Remarriage rates

The statistical measure of how often individuals who have been divorced or widowed enter into subsequent marriages.

Stepfamily

A household in which two adults who are biological or adoptive parents (heterosexual, gay, or lesbian) with a child from a previous relationship marry or cohabit.