Application Controls Vary Across the IT System

question 37

Multiple Choice

Application controls vary across the IT system. To gain an understanding of internal control for a private company, the auditor must evaluate the application controls for every:

• A) audit area.
• B) material audit area.
• C) audit area in which the client uses the computer.
• D) audit area where the auditor plans to reduce assessed control risk.

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Definitions:

State Officials

Individuals holding positions of authority in government at the state level, responsible for implementing laws and policies.

Tenth Amendment

A change to the U.S. Constitution specifying that any powers not assigned to the federal government or banned by the Constitution from the states belong either to the state governments or to the citizens.

State Sovereignty

The concept that states possess independent authority and the right to govern themselves without external intervention, within their territorial boundaries.

Printz v. United States

A United States Supreme Court case that decided it was unconstitutional for the federal government to command states' law enforcement officers to enforce federal laws.