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IT Service Management and Systems Audit

Monitoring, a basic component of internal control, consists of ongoing monitoring and independent evaluations. Which of the following is an independent evaluation?

  1. AThe accounting section manager checks, as part of daily work, the results of the payment reconciliations carried out by subordinates
  2. BOn the order entry screen, the system automatically checks the number of digits in amounts and the required fields
  3. CAn internal audit department independent of the business periodically evaluates the status of the design and operation of internal control
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Answer: C. An internal audit department independent of the business periodically evaluates the status of the design and operation of internal control

Monitoring is the process of continuously evaluating whether internal control is working effectively. Ongoing monitoring is built into normal business activities and carried out continuously; checks by supervisors are an example. Independent evaluations are carried out periodically or as needed, separately from ongoing monitoring, from a standpoint independent of the business; evaluations by the internal audit department and audits by corporate auditors are examples. Input checks by the system are control activities (controls over business processing that use IT).

  • A. This is a check by a supervisor within normal work, so it is ongoing monitoring.
  • B. This is an input check, a control activity that uses IT.
  • C. Correct. It is a periodic evaluation by a department independent of the business, so it is an independent evaluation.
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