To determine that user ID and password controls are functioning, an auditor would most likely:
A) test the system by attempting to sign on using invalid user identifications and passwords.
B) write a computer program that simulates the logic of the client's access control software.
C) extract a random sample of processed transactions and ensure that the transactions were appropriately authorized.
D) examine statements signed by employees stating that they have not divulged their user identifications and passwords to any other person.

Question

Quizplus · Accepted Answer

Testing the system by attempting to sign on using invalid user identifications and passwords is the most direct and effective method to determine if user ID and password controls are functioning as intended. This method tests the system's ability to prevent unauthorized access through invalid identification and password combinations.

To Determine That User ID and Password Controls Are Functioning