Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 187

Audit teams can obtain evidence of the proper functioning of password access control to a accounting information system by
A) Writing a computer program that simulates the logic of an effective password control system.
B) Selecting a random sample of the client's completed transactions to check the existence of proper authorization.
C) Attempting to sign on to the accounting information system with a false password.
D) Obtaining representations from the client's computer personnel that the password control prevents unauthorized entry.