this age of high technology and computer based information systems, why are
accountants concerned about physical (human) controls?
the advisory services that external auditors are no longer permitted to render
to audit clients under SOX legislation.
control in a computerized environment can be divided into two broad categories.
What are they? Explain each.
14. Define the management assertions of:
existence or occurrence, completeness, rights and obligations, valuation or
allocation, presentation and disclosure.