ITPEC IP October 2019 Question 64
ITPEC IP October 2019 — Question 64 of 100
A business operations audit examines whether directors perform their duties in accordance with laws and the articles of incorporation. It evaluates the legality and appropriateness of management's execution of business rather than focusing specifically on financial statements or information systems.
Answer (d)
Why not others:
- verifying accurate financial statements is an accounting audit
- evaluating safety measures for information assets is an information security audit
- comprehensively evaluating information systems and effective IT use is a systems audit
Key rule: Distinguish audits by object: financial reporting, business execution, information systems, or information security controls.
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