A tax consultancy agency retains sensitive personal information regarding its clients. Which of the following is a violation of acceptable privacy practices?
Answer(s): C
Noncompliance with which of the following would cause a control deficiency related to privacy protection practices?I). An organization's internal privacy policiesII). Financial accounting standardsIII). Privacy laws and regulationsIV). The Standards
Answer(s): A
During a review of data center physical security and environmental controls, an auditor should ensure thatI). Visitors are accompanied by authorized personnel at all times II). Only developers and operators have access to the data center III). Fire suppression equipment is tested periodically IV). Fire and water detectors have been installed
Which of the following is most likely to be an element of an effective compliance program?
Which of the following statements is correct regarding corporate compensation systems and related bonuses?I). A bonus system should be considered part of the control environment of an organization and should be considered in formulating a report on internal control.II). Compensation systems are not part of an organization's control system and should not be reported as suchIII). An audit of an organization's compensation system should be performed independently of an audit of the control system over other functions that impact corporate bonuses.
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