5. Identify the traditionally segregated duties in non-complex IT systems and explain how it increases in the complexity of the IT function affect the separation. Objective 3 6. Distinguish between general controls and application controls and give two examples each. 7. Identify the typical duties within an IT function and describe how those duties should be segregated among IT personnel. Objective 4 8. Explain what is meant by auditing around the computer and describe what must be present for this approach to be effective in the audit of a client that uses IT to process accounting information. 9. Explain how the effectiveness of general control affects the auditor's test of automated application controls, including auditor's ability to rely on tests done in prior audit. 10. Explain the effects of a general controls on system-wide applications. 11 Explain ways in which auditor's obtain an understanding of client's general control. Objective 5 12. Explain what is meant by the test data approach. What are the major difficulties when using this approach? 13. Define parallel simulation with audit software and provide an example of how it can be used to test a client's payroll system