answer for question 6---9

26 How would you best test the internal control that requires that accounts receivable can only be written off with the approval of the senior credit manager? A Take a sample of documents authorizing debt write-offs and confirm the debt write-off with the customer B. Examine a sample of documents authorizing debt write-offs and check that they are signed by the senior credit manager. C. Take a sample of debtors, from the accounts receivable sub-ledger which have been written off and see if there is, signed approval by the senior credit manager for each one. D Obtain a specimen signature from the senior credit manager and compare it to the signatures on the documents authorizing debt write- offs to determine that only the senior credit manager is signing the documents. Q7 IT general controls related to change management are designed to prevent which type of errors in the system A Errors that occur because an employee involved in system development can change the production version of the computer system B Errors that occur when an updated computer system has not been thoroughly tested to remove all bugs C Errors that occur from assigning too many access rights to employees, allowing them to commit fraud through disabling of controls. D Change management does not directly affect the possibility of errors occurring in computer systems Q8 How would you test the control that the computer system automatically enters the current date into the Date field when a customer order is entered into the system? A Take a sample of customer orders from the database and check that the date in the Date field is the same as the date on the physical copy of the order. B Create a new order in the customer orders table and enter a date in the Date field that is different from the current date and see if the system rejects it. Then enter the current date in the Date field and see if the system accepts it. C Take a sample of physical copies of the customer order and check that the date in the date field is the same as the date in the Date field in the database. D Create a new order in the customer orders table and check that the current date is automatically entered into the Date field by the system. 09 Which of the following methods of testing IT controls would be most effective at discovering fraud caused by disabling of controls? A Test data B Reduction of access rights C Integrated test facility D The use of improved computer security