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NEW QUESTION 37
When granting third parties temporary access to an entity's computer systems, which of the following is the most effective control?
Answer: A
NEW QUESTION 38
Management has implemented such controls as firewalls, password management, independent reconciliation, and audit trails. These controls should be reviewed and evaluated by the internal auditor when doing testing for which key e-commerce audit area?
Answer: D
Explanation:
An outline of a possible e-commerce audit protocol for key areas is given in PA 2100-6. In the outline, authentication is given as a possible key audit area, and to test for authentication, the internal auditor should review the policies for authenticating transactions and evaluating controls. Tools that management should have in place include firewalls, password management, independent reconciliation, and audit trails.
NEW QUESTION 39
Which of the following best explains why an organization would enter into a capital lease contract?
Answer: B
NEW QUESTION 40
Which of the following types of accounts must be closed at the end of the period?
Answer: D
NEW QUESTION 41
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