When auditing a client who uses a database management system, the auditor is principally aware of elevated risk due to the fact that
A) multiple users can access and update data files.
B) the accounting information is only in one place.
C) the database administrator may lack appropriate accounting knowledge.
D) multiple users could all access the data simultaneously causing a system shutdown.

Question

Quizplus · Accepted Answer

With a database management system, multiple users are able to access and update data files, increasing the risk of errors and fraud. The auditor must be aware of these risks and take appropriate measures to mitigate them.

When Auditing a Client Who Uses a Database Management System