The auditors have found that a company has very poor authentication controls that could allow unauthorized users to access programs and data. Accordingly, the auditors will:

Question $10$Answer

a$.$

Rely heavily on application controls.

Rely heavily on application controls.

b$.$

Assess control risk at a low level.

c$.$

Increase substantive procedures.

d$.$

Increase the extent of observations of personnel accessing terminals.