8 Questions
What are management assertions?
Formal declarations made by senior management
Which of the following is NOT a common assertion related to IT systems and controls?
Transparency
Who is responsible for ensuring that the enterprise IT sustains and extends the enterprise strategies and objectives?
Senior management
Which principle ensures that all IT system changes promoted to production are recorded in the change management tracking application?
Completeness
What does the term 'confidentiality' refer to in the context of management assertions?
Preserving authorized restrictions on access and disclosure
Which principle focuses on the accurate display of data related to the promotion of IT system changes into production?
Accuracy
Which principle emphasizes the protection of information, evidence, and other data from trustworthy and reliable sources?
Integrity
Which principle ensures that information, evidence, and other data required for an audit exist and are accessible?
Availability
Explore the key responsibilities of senior management and the board of directors in ensuring the effectiveness of IT resources, systems, controls, and compliance with regulations. Learn about the management assertions made in relation to IT operations and strategic objectives.
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