Which of the Following Audit Procedures Used to Obtain an Understanding

question 45

Multiple Choice

Which of the following audit procedures used to obtain an understanding of the client's general controls would the auditor use to identify program changes in application software?

• A) interviews with IT personnel
• B) examination of system documentation
• C) reviews of detailed questionnaires completed by the IT staff
• D) review of the client's IT architecture

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Definitions:

Corporate Culture

Corporate culture encompasses the beliefs, behaviors, values, and symbols that the members of an organization accept and share, significantly influencing its identity and actions.

Organizational Hierarchy

The arrangement of an organization's roles and responsibilities in a graded structure of authority and leadership.

Transactions

The act of conducting business, which could involve buying, selling, or exchanging goods and services.