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An internal audit team is performing an audit of workplace accident claims.
Which of the following actions by the audit team best demonstrates due professional care?
A. Having an occupational health officer on the engagement team.
B. Determining that the claims have been classified properly.
C. Placing reliance on medical reports from the injured worker's doctor.
D. Reviewing claims to ensure all accidents actually occurred in the workplace.
ANSWER : A
A credit card company detects potential errors in credit card numbers by checking whether all entered numbers contain the correct amount of digits. This is an example of which of the following IT controls?
A. Logic test.
B. Check digits.
C. Data integrity tests.
D. Balancing control activities.
ANSWER : A
A. 1 and 3.
B. 1 and 4
C. 2 and 3.
D. 2 and 4.
ANSWER : D
A. 1 and 2.
B. 1 and 4.
C. 2 and 3.
D. 3 and 4.
ANSWER : A
A. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee's bank account.
ANSWER : A