Câu 131: IIA-CIA-PART3: Certified Internal Auditor - Part 3 Business Analysis and Information Technology

A holding company set up a centralized group technology department, using a local area network with a mainframe computer to process accounting information for all companies within the group. An internal auditor would expect to find all of the following controls within the technology department except:

1. A. Adequate segregation of duties between data processing controls and file security controls.
2. B. Documented procedures for remote job entry and for local data file retention. — đáp án hiện tại
3. C. Emergency and disaster recovery procedures and maintenance agreements in place to ensure continuity of operations.
4. D. Established procedures to prevent and detect unauthorized changes to data files.