Accounting Information Systems 8th Edition by James Hall

تمرين 11

Auditors of ERP systems
A) need not be concerned about segregation of duties because these systems possess strong computer controls.
B) focus on output controls such as independent verification to reconcile batch totals.
C) are concerned that managers fail to exercise adequate care in assigning permissions.
D) do not see the data warehouse as an audit or control issue at all because financial records are not stored there.
E) need not review access levels granted to users because these are determined when the system is configured and never change.