Describe two tests of controls the auditor can use confirm that authorization procedures for program changes
RECONCILE PROGRAM VERSION NUMBERS. The permanent file of the application should contain program change authorization documents that correspond to the current version number of the production application. In other words, if the production application is in its tenth version, there should be ten program change authorizations in the permanent file as supporting documentation. Any discrepancies between version numbers and supporting documents may indicate that unauthorized changes were made.
CONFIRM MAINTENANCE AUTHORIZATION. The program maintenance authorization should indicate the nature of the change requested and the date of the change. The appropriate management from both computer services and the user departments should also sign and approve it. The auditor should confirm the facts contained in the maintenance authorization and verify the authorizing signatures with the managers involved.
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Saad was an employee at a chemical company called FGR Inc. He noticed that several of the security personnel at FGR allowed tankers to be filled over the legal limit with highly inflammable gases. Saad gathered ample evidence of such instances and presented it to senior management. A few months later, the company had not acted, and Saad contacted the Occupational Safety and Health Administration. Less than a week later, the company fired Saad. Assuming that Saad had not had disciplinary issues and wanted to file a claim alleging he was wrongfully discharged, what would be the strongest basis for his claim?
A. He was disciplined for violating public policy. B. The company did not provide proper notification of the layoff. C. His dismissal violated his privacy. D. He was disciplined for doing what the law requires. E. His dismissal was a result of racial discrimination.
By showing buyers a better way to make an object, outside sellers can ________
A) turn straight rebuy situations into modified rebuy situations B) reduce delivery times and save money C) provide incentives for larger orders D) turn straight rebuy situations into new task situations E) discourage straight rebuys
Which of the following are included in McClelland’s need theory?
A. need for fulfillment B. need for safety C. need for affiliation D. need for feedback
A grocery store sprays an aerosol scent that smells like fresh baked bread near its packaged bakery items. This is
A. a case of linking a response with a drive. B. an example of trying to link a cue with a marketing mix. C. a violation of the selective processes. D. a case of a manager developing a need. E. likely to have no effect because selective retention will eliminate any effect of the smell.