SIA Prelim

The external auditor represents the interests of third-party outsiders.

• True

• False

The database programmer is responsible for the security and integrity of the database.

• True

• False

A backbone system is completely finished, tested, and ready for implementation.

• True

• False

Information Technology (IT) audits can be performed by both internal and external auditors.

• True

• False

The single largest user of computer services is not the personnel function.

• True

• False

Increased control is not one of the key advantages of distributed data processing.

• True

• False

The manual-file approach is most often associated with so-called legacy systems.

• True

• False

In a flat-file system, files are easily shared by users.

• True

• False

General Ledger activity is not part of the finance function.

• True

• False

Accounting independence refers to separation of duties, such as record keeping and custody of physical resources.

• True

• False