A.System software controls

B.Physical and environmental controls.

C.Change management controls

D.Organization and management controls

A.An internal auditor should express an opinion only when consensus with top management has been achieved.

B.An internal auditor's opinion should be limited to the effectiveness of internal controls.

C.An internal auditor's opinion should be based on factual evidence.

D.An internal auditor's opinion should be based on experience and free of all bias.

A.To ensure that data input into business applications is valid, complete, and accurate.

B.To prevent or detect errors in data processed using business applications.

C.To ensure the validity, accuracy, and completeness of outputs from business applications.

D.To ensure that business applications are protected from unauthorized logical access.

A.Assessing contracts for relevant terms and conditions.

B.Independently evaluating conflicts of interests.

C.Preparing evidentiary documentation.

D.Performing statistical analysis for data anomalies.

A.Control environment.

B.Control activities.

C.Monitoring.

D.Information and communication.