Most firms engage auditors to conduct an examination of an information system.The focus of such an audit should be
A) the information system itself.
B) system utilization and performance after the implementation is complete.
C) the validity and accuracy of the data processed by the system.
D) the information system itself and the validity and accuracy of the data processed by the system.

Question

Quizplus · Accepted Answer

The best choice is D because while the auditors should examine the information system itself, they also need to ensure that the data processed by the system are valid and accurate. Simply auditing the performance and utilization of the system (choice B) may not provide a complete picture of the system's effectiveness, and auditing just the information system (choice A) may overlook potential problems with the data.

Most Firms Engage Auditors to Conduct an Examination of an Information