SYSTEMS DEVELOPMENT ANALYSIS
SYSTEMS DEVELOPMENT LIFE CYCLES
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Question
[CLICK ON ANY CHOICE TO KNOW THE RIGHT ANSWER]
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Identification of unauthorized changes a) Reconciliation of program version numbers b) Confirmation of maintenance permits
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Identification of application errors a) Source code reconciliation b) Reviewing test results c) Retesting the program
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Test access to library a) Review programmer authority table b) Test authority table
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Test access to library a) do not Review programmer authority table b) do not Test authority table
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Detailed explanation-1: -There are five interrelated components of an internal control framework: control environment, risk assessment, control activities, information and communication, and monitoring.
Detailed explanation-2: -Control testing is an audit procedure used to determine whether internal controls effectively prevent or discover material misstatements at the appropriate assertion level. Control tests determine whether a policy or practice is well-designed to prevent or detect significant misstatements in a financial statement.
Detailed explanation-3: -Nature of Tests of Controls The following tests that the auditor might perform are presented in the order of the evidence that they ordinarily would produce, from least to most: inquiry, observation, inspection of relevant documentation, and re-performance of a control.