Which of the following types of controls should she examine?

An internal auditor observed that sales staff are able to modify or cancel an order in the system prior to shipping She wonders whether they can also modify orders after shipping.

Which of the following types of controls should she examine?
A . Batch controls.
B . Application controls
C . General IT controls.
D . Logical access controls

View Answer

Answer: B

Explanation:

Application controls are specific to software applications and ensure that transactions are processed correctly and accurately. They include controls over input, processing, and output. In this scenario, examining application controls will help determine if sales staff can modify orders after shipping, as these controls directly impact how data is handled within the system.

Reference: "Information Technology Auditing," which explains the role of application controls in maintaining data integrity and security.