You are auditing the financial statements of Aardvark Wholesalers, Inc. (AW), a wholesaler with operations in 12 western states and total revenues of about $125 mil¬ lion. You are carrying out an information system audit to evaluate internal controls in AW’s computer system.

Required

a. Prepare an organizational chart for AW’s information systems division.

b. Name two positive and two negative aspects (from an internal control stand¬ point) of this organizational structure.

c. What additional information, if any, would you require before making a final judgment on the adequacy of AW’s separation of functions in the information systems division?

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From an AW manual, you have obtained the following job descriptions for key personnel: Director of information systems: Reports to Chief Information Officer (CIO). Responsible for defining the mission of the information systems division and for planning, staffing, and managing a department that optimally executes this mission. Manager of systems development and programming: Reports to director of infor- mation systems. Responsible for managing a staff of systems analysts and