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Question: Auditors should be familiar with the terminology


Auditors should be familiar with the terminology employed in IT processing. The following statements contain some of the terminology so employed. Indicate whether each statement is true or false.
a. A recent improvement in computer hardware is the ability to automatically produce error listings. Previously, this was possible only when provisions for such a report were included in the program.
b. The control of input and output to and from the information systems department should be performed by an independent data control group.
c. An internal-audit computer program that continuously monitors IT processing is a feasible approach for improving internal control in OLRT systems.
d. In cloud-based systems, programs are typically housed by service providers.
e. A limit test in a computer program is comparable to a decision that an individual makes in a manual system to judge a transaction’s reasonableness.
f. A organization that has an Intranet housed on a local area network (LAN) does not have to be concerned with unauthorized access.
g. Online transaction processing systems are closely related to expert systems.
h. In a three-tier client/server environment, presentation, processing, and data storage are separated.
i. The systems development life cycle is a system for securing programs and data.



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> What does the empirical evidence tell us about the two theories?

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