Develop an understanding about "IT Systems Controls and Data Recovery" respond to the following:
Evaluate the two major approaches for testing IT system controls. Of the two approaches, give your opinion on which you believe provides the most assurance that fraud has not occurred in an organization. Provide support for your rationale.
Evaluate the effectiveness of computer functions that are used to recover deleted files, and identify software packages that are commonly used to restore deleted files. If the software fails to recover the deleted files, explain what recommendations you would make to the organization.