Reference no: EM132779736

Problem 1: Restricting the use of the information system to particular authorised personnel by use of passwords is an example of:

Select one:

Option 1: systems development and maintenance controls.

Option 2: data and procedural controls.

Option 3: organisational controls.

Option 4: access controls.

Problem 2: An auditor has obtained an understanding of the internal control structure and has decided that the appropriate controls are ineffective. The most appropriate audit strategy is:

Select one:

Option 1: the analytical procedures approach.

Option 2: a combination of the lower assessed level of control risk approach and the predominantly substantive approach.

Option 3: the lower assessed level of control risk approach.

Option 4: the predominantly substantive approach.