Test Bank for Information Technology Auditing 4th Edition by James Hall isbn-9781133949886

12345678942 24498928 98942




,+ 013456768975 1787
+
,-./012345678909:;3.:83<:012:.=3,>:02>=3
?@ABCD6EFB3
3
GHIJKLMKLNOP+QNRNSPQPRO+TURVWXYURS+OZP+J[\]+QX^O+VPLOU_`+QKROZẀ+NRY+NRRXNWẀ+OZPUL+abcdefgdhfaeijk
UROPLRNW+VKROLKW^+KlPL+_URNRVUNW+LPMKLOURSH+
+
mnop+q+ rsop++G+
+
tHIuKOZ+OZP+o[J+NRY+OZP+rJm\u+LPvXULP+QNRNSPQPRO+OK+X^P+OZP+J\uws+_LNQPxKLy+_KL+N^^P^^URS+UROPLRNW+
VKROLKW+NYPvXNV`H+
+
mnop+q+ rsop++G+
+
zHIuKOZ+OZP+o[J+NRY+OZP+rJm\u+LPvXULP+QNRNSPQPRO+OK+X^P+OZP+J\o\+_LNQPxKLy+_KL+N^^P^^URS+UROPLRNW+
VKROLKW+NYPvXNV`H+
+
mnop+q+ rsop++G+
+
{HIm+vXNWU_UPY+KMURUKR+KR+|dedc}|}ehij+N^^P^^QPRO+K_+UROPLRNW+VKROLKW^+KlPL+OZP+_URNRVUNW+LPMKLOURS+^`^OPQ+
RPVP^^UONOP^+N+vXNWU_UPY+KMURUKR+KR+OZP+_URNRVUNW+^ONOPQPRO^~+
+
mnop+q+ rsop++G+
+
HIsZP+^NQP+UROPLRNW+VKROLKW+K€PVOUlP^+NMMẀ+OK+QNRXNW+NRY+VKQMXOPL‚€N^PY+UR_KLQNOUKR+^`^OPQ^H+
+
mnop+s+ rsop++G+
+
ƒHIsZP+P„OPLRNW+NXYUOKL+U^+LP^MKR^U€WP+_KL+P^ON€WU^ZURS+NRY+QNURONURURS+OZP+UROPLRNW+VKROLKW+^`^OPQH+
+
mnop+q+ rsop++G+
+
HIoPSLPSNOUKR+K_+YXOUP^+U^+NR+P„NQMWP+K_+NR+UROPLRNW+VKROLKW+MLKVPYXLPH+
+
mnop+s+ rsop++G+
+
+
†HIrLPlPROUlP+VKROLKW^+NLP+MN^^UlP+OPVZRUvXP^+YP^USRPY+OK+LPYXVP+_LNXYH+
+
mnop+s+ rsop++G+
+
‡HIm+yP`+QKYU_`URS+N^^XQMOUKR+UR+UROPLRNW+VKROLKW+U^+OZNO+OZP+UROPLRNW+VKROLKW+^`^OPQ+U^+OZP+LP^MKR^U€UWUÒ+K_+
QNRNSPQPROH+
+
mnop+s+ rsop++G+
+ 899
8689

8!7"#885#!65!54$6#75!!757!4"$6#$##6"$%"6768% !$!687&#7'!4(677568
$6#85676"475%67#768!54#7!)6#!!7%6!8%!5*!7#75%"67!#!!$*!)5$8689(89(877('!#$!!(4


,+ 013456768975 1787
+
+
+
+
+
+
+
,-./01234+514+67897:4;<=>34?+@A5+B8C12925;+7DE25C8;+F8CG+B8CH2E2:I+:C:<7AACD:52:I+;48H2A4;+5C+51428+7DE25+
A324:5;J+514?+784+:C5+B8C129254E+F8CG+B48FC8G2:I+;DA1+;48H2A4;+FC8+:C:<7DE25+A324:5;+C8+B82H7543?+143E+
ACGB7:24;.+
+
@K6L+M+ NM6L++,+
+
,,./M14+67897:4;<=>34?+@A5+84OD284;+514+7DE25+ACGG25544+5C+1284+7:E+CH48;44+514+4>548:73+7DE25C8;.+
+
@K6L+M+ NM6L++,+
+
,P./64A52C:+Q-Q+84OD284;+5175+AC8BC8754+G7:7I4G4:5+R2:A3DE2:I+514+ST=U+A4852F?+51428+VWXYZ[\Y][VZ^_+2:548:73+
AC:58C3;+C:+7+OD785483?+7:E+7::D73+97;2;.+
+
@K6L+`+ NM6L++,+
+
,a./64A52C:+a-P+84OD284;+514+G7:7I4G4:5+CF+BD932A+ACGB7:24;+5C+7;;4;;+7:E+FC8G733?+84BC85+C:+514+
bccbd][ebZb__fVcf]gb[WfVWXYZ[\Y][VZ^_f[Z]bWZYhfdVZ]WVh_i+
+
@K6L+`+ NM6L++,+
+
+
,Q./@BB32A752C:+AC:58C3;+7BB3?+5C+7+j2E4+87:I4+CF+4>BC;D84;+5175+5184754:+514+2:54I825?+CF+733+B8CI87G;+
B8CA4;;4E+j2512:+514+ACGBD548+4:H28C:G4:5.+
+
@K6L+`+ NM6L++,+
+
,k./@EH2;C8?+;48H2A4;+2;+7:+4G48I2:I+F243E+5175+IC4;+94?C:E+514+Ylm[]VW^_+587E252C:73+7554;5752C:+FD:A52C:.+
+
@K6L+M+ NM6L++,+
+
,n./@:+oM+7DE25C8+4>B84;;4;+7:+CB2:2C:+C:+514+F728:4;;+CF+514+F2:7:A273+;5754G4:5;.+
+
@K6L+`+ NM6L++,+
+
,p./T>548:73+7DE252:I+2;+7:+2:E4B4:E4:5+7BB872;73+FD:A52C:+4;57932;14E+j2512:+7:+C8I7:2q752C:+5C+4>7G2:4+7:E+
4H73D754+25;+7A52H2524;+7;+7+;48H2A4+5C+514+C8I7:2q752C:.+
+
@K6L+`+ NM6L++,+
+
,r./T>548:73+7DE25C8;+A7:+ACCB48754+j251+7:E+D;4+4H2E4:A4+I751484E+9?+2:548:73+7DE25+E4B785G4:5;+5175+784+
C8I7:2q752C:733?+2:E4B4:E4:5+7:E+5175+84BC85+5C+514+@DE25+SCGG25544+CF+514+sC78E+CF+t284A5C8;.+
899
8689

8!7"#885#!65!54$6#75!!757!4"$6#$##6"$%"6768% !$!687&#7'!4(677568
+ $6#85676"475%67#768!54#7!)6#!!7%6!8%!5*!7#75%"67!#!!$*!)5$8689(89(877('!#$!!(4


, + 013456768975 1787
+
+
,-./+0+ 10./++2+
+
234506787+9:+;9<8=9>7+?686=@A<6+BC68C6=+8C6+?D8DED76+;9<86<87+:DA=>F+=6:>6;8+8C6+9=GD<AHD8A9<I7+8=D<7D;8A9<74+
+
,-./+J+ 10./++2+
+
+
+
+
KL45,M?A8+=A7N+A7+8C6+O=9EDEA>A8F+8CD8+8C6+DM?A89=+BA>>+=6<?6=+D<+M<PMD>A:A6?+9OA<A9<+9<+:A<D<;AD>+78D86@6<87+8CD8+
D=6+@D86=AD>>F+@A778D86?4+
+
,-./+0+ 10./++2+
+
K245,+78=9<G+A<86=<D>+;9<8=9>+7F786@+BA>>+=6?M;6+8C6+D@9M<8+9:+7ME78D<8AQ6+8678A<G+8CD8+@M78+E6+O6=:9=@6?4+
+
,-./+0+ 10./++2+
+
KK45.ME78D<8AQ6+8678A<G+86;C<APM67+O=9QA?6+A<:9=@D8A9<+DE9M8+8C6+D;;M=D;F+D<?+;9@O>686<677+9:+D<+
DOO>A;D8A9<I7+O=9;677674+
+
,-./+J+ 10./++2+
+
+
RSTUVWTXYZ[\VZXY
Y
2450C6+;9<;6O8+9:+=6D79<DE>6+D77M=D<;6+7MGG6787+8CD8+
D458C6+;978+9:+D<+A<86=<D>+;9<8=9>+7C9M>?+E6+>677+8CD<+8C6+E6<6:A8+A8+O=9QA?67+
E45D+B6>>]?67AG<6?+7F786@+9:+A<86=<D>+;9<8=9>7+BA>>+?686;8+D>>+:=DM?M>6<8+D;8AQA8F+
;458C6+9E^6;8AQ67+D;CA6Q6?+EF+D<+A<86=<D>+;9<8=9>+7F786@+QD=F+?6O6<?A<G+9<+8C6+?D8D+
O=9;677A<G+@68C9?+
?458C6+6::6;8AQ6<677+9:+A<86=<D>+;9<8=9>7+A7+D+:M<;8A9<+9:+8C6+A<?M78=F+6<QA=9<@6<8+
,-./+,+ 10./+2+
K45_CA;C+9:+8C6+:9>>9BA<G+A7+<98+D+>A@A8D8A9<+9:+8C6+A<86=<D>+;9<8=9>+7F786@`+
D456==9=7+D=6+@D?6+?M6+89+6@O>9F66+:D8AGM6+
E45:=DM?+9;;M=7+E6;DM76+9:+;9>>M7A9<+E68B66<+8B9+6@O>9F667+
;458C6+A<?M78=F+A7+A<C6=6<8>F+=A7NF+
?45@D<DG6@6<8+A<78=M;87+8C6+E99NN66O6=+89+@DN6+:=DM?M>6<8+^9M=<D>+6<8=A67+
,-./+a+ 10./+2+
b450C6+@978+;978]6::6;8AQ6+8FO6+9:+A<86=<D>+;9<8=9>+A7+
D45O=6Q6<8AQ6+;9<8=9>+
E45D;;9M<8A<G+;9<8=9>+
+ 899
8689

8!7"#885#!65!54$6#75!!757!4"$6#$##6"$%"6768% !$!687&#7'!4(677568
$6#85676"475%67#768!54#7!)6#!!7%6!8%!5*!7#75%"67!#!!$*!)5$8689(89(877('!#$!!(4