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.

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Definitions:

Fourth Root

A number that when raised to the fourth power yields the original number; it is the square root of the square root.

Inversely

Describes a relationship where one quantity increases as another decreases at a consistent rate, often used in proportion and inverse variation contexts.

Sixth Root

The sixth root of a number is the value that, when multiplied by itself five more times, gives the original number.

Constant of Proportionality

The fixed value that relates two proportional quantities.