IT audit procedures typically include a combination of data accuracy tests where the data processed by computer applications are reviewed for correct dollar amounts or other numerical values.These procedures are referred to as:
A)Security controls
B)Processing controls
C)Input controls
D)Output controls

Question

Quizplus · Accepted Answer

Data accuracy tests are a type of processing control, which involves reviewing the data processed by computer applications. Security controls involve activities such as access controls and monitoring of system usage, input controls focus on verifying the accuracy and completeness of data entered into a system, and output controls ensure that data is presented in a clear and understandable format.

IT Audit Procedures Typically Include a Combination of Data Accuracy