Controls Over Access to IT Systems Are Particularly Important Because

question 30

Multiple Choice

Controls over access to IT systems are particularly important because:

• A)Weak access controls prevent unauthorized use of systems
• B)Access controls allow auditors to employ continuous auditing techniques
• C)Access controls make test data more effective
• D)Weak access controls can allow users to bypass many other controls

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Definitions:

Pro Rata

A term used to describe a proportionate allocation or distribution of something, like costs or income, among participants based on a specific formula.

Discharged

A term used in legal and financial contexts referring to the release or extinguishment of an obligation or debt.

Gap Creditor

A creditor who holds a claim against a debtor that is not secured by collateral and does not qualify for priority status in bankruptcy proceedings.

Back Taxes

Taxes that have been unpaid in the year they were due, often subject to penalties and interest.