When auditing client's using database management systems the auditor is principally aware of elevated risk due to:
A) multiple users can access and update accounting files.
B) the accounting information is only in one place.
C) the database administrator may lack appropriate accounting knowledge.
D) multiple users could all access the data simultaneously causing system shutdown.

Question

Quizplus · Accepted Answer

Multiple users accessing and updating accounting files increases the risk of errors or fraud. This is known as the risk of unauthorized or inappropriate access to data. The other options do not describe a significant risk in auditing database management systems.

When Auditing Client's Using Database Management Systems the Auditor Is