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When the Auditor Decides to "Audit Around the Computer" to Obtain

question 78

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When the auditor decides to "audit around the computer" to obtain an understanding of the client's internal controls related to the IT system.


Definitions:

Cell Apoptosis

The process of programmed cell death that occurs in multicellular organisms, crucial for development and maintaining the health of the organism.

Pattern Formation

The process by which spatial order is established in biological organisms, leading to the development of structures and shapes in tissues and organs.

Signaling

The process by which cells communicate with each other through the exchange of chemical or physical signals.

Tumor Suppressor Gene

A gene (also known as an anti-oncogene) whose normal role is to block cell division in response to certain growth-inhibiting factors; when mutated, may contribute to the formation of a cancer cell. Compare with oncogene.

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