Discuss the six general categories of tests of IT controls
Access tests verify that individuals, programmed procedures, or messages attempting to access a system are authentic and valid. Access tests include verifications of user IDs, passwords, valid vendor codes, and authority tables.
Validity tests ensure that the system processes only data values that conform to specified tolerances. These tests also apply to transaction approvals, such as verifying that credit checks and AP three-way matches are properly performed by applications.
Accuracy tests ensure that mathematical calculations are accurate and posted to the correct accounts.
Completeness tests identify missing data within a single record and entire records missing from a batch. Tests include field tests, record sequence tests and recalculation of has totals and financial control totals.
Redundancy tests determine that an application processes each record only once and include reviewing record counts and recalculation of has totals and financial control totals.
Audit trail tests ensure that the application creates an adequate audit trail. Tests include obtaining evidence that the application records all transactions, posts data values appropriately, and generates error files and reports for all exceptions.
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Which one of these is not a contributing factor for gender inequality in organizations?
a. Leadership style b. Family and career demands c. Federal statutes d. Discrimination and stereotypes
Logan has just completed the writing of a report on e-waste generated by his company. What should he do next?
A) Submit the report to his supervisor. B) Analyze his audience. C) Edit and proofread the report. D) Celebrate for completing the report.
The externally supportive stage of alignment is more desirable than the externally neutral stage of alignment
Indicate whether the statement is true or false.