Flashcards in The Effect of Information Technology on the Audit Deck (7)
What are the segregation of duties in IT?
Control Team, Operators, Programmers, Analysts, Librarian
What increass the likelihood of unauthorized access?
The opportunity for remote access to data in networked environments
What is the technique called when the auditor electronically marks specific transactions and follow them through the client's system?
Are client's informed when the auditor uses the Integrated Test Facility?
When using Integrated Test Facility, does the auditor use live data?
What is the technique called where the auditor re-processes some or all of the client's data and then compares the results with the client's files?