The database administrator should be separated from systems development.
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Q1: A strong internal control system will reduce
Q2: The same internal control objectives apply to
Q3: An IT auditor expresses an opinion on
Q4: Audit risk is the probability that the
Q5: External auditors can cooperate with and use
Q7: Corporate management (including the CEO)must certify monthly
Q8: Substantive testing techniques provide information about the
Q9: Statements on Auditing Standards recommendations must be
Q10: Both the SEC and the PCAOB require
Q11: Application controls apply to a wide range
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