In order to master risks and controls and how they fit together, which of the following is NOT one of the areas to fully understand?
A)The accounting information system
B)The description of the general and application controls that should exist in IT system
C)The type and nature of risks in IT systems
D)The recognition of how controls can be used to reduce risk

Question

Quizplus · Accepted Answer

The accounting information system is not directly related to mastering risks and controls in the context of IT systems. Understanding general and application controls, the nature of risks in IT systems, and how controls can mitigate those risks are more directly relevant.

In Order to Master Risks and Controls and How They