Answer Posted / guest

Answer: A

The internal control objectives apply to all areas, whether
manual or automated. There are additional objectives to be
achieved in the IS environment, when compared to the manual
environment. Common control objectives remain unchanged in
both the IS environment and manual environment, although the
implementation of the control functions may be different in
the IS environment, e.g., the adequacy of backup/recovery in
a common internal control objective for IS and manual
environment. The specific IS control objective may be to
adequately back up the files to allow for proper recovery.
This may be achieved by implementing proper control
procedures, such as business continuity policy, in the IS
department. Therefore, the implementation of the control
functions may be different in the IS environment. But the
common control objectives in an IS environment remains
unchanged from a manual environment.

WHICH OF THE FOLLOWING IS OFTEN AN ADVANTAGE OF USING PROTOTYPING GOR DYDTEM DVELOPMENT

2847

purchase orders issued to vendors have been authorized as per the authorization matrix

1095