Audit teams can obtain evidence of the proper functioning of password access control to a accounting information system by
a. Writing a computer program that simulates the logic of an effective password control system.
b. Selecting a random sample of the client’s completed transactions to check the existence of proper authorization.
c. Attempting to sign on to the accounting information system with a false password.
d. Obtaining representations from the client’s computer personnel that the password control prevents unauthorized entry.
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