Question 46

Sally Brown is an auditor for a large public accounting firm. She has been tasked with documenting a client's existing accounting information system so the audit team can assess the adequacy of the client's internal controls around financial reporting. Sally starts by reviewing the client's key software applications, examining the flowchart that illustrates the sequence of logical operations performed by the system in executing the application. To do this, Sally should ask the client for what type of flowchart?

a.

internal control flowchart

b.

system flowchart

c.

program flowchart

d.

document flowchart

Question 44

It was 10:27 A.M. when Paola Plunket, the Network Administrator for a top Australian Defence contractor, was informed that the intrusion detection system had identified an ongoing attempt to breach network security. By the time that Paola identified and blocked the attack, the hacker had accessed and downloaded several top secret files from the company's server. Using the notation for the time-based model of security, in this case

a.

P > D

b.

C > P

c.

P > C

d.

D > P