*Please answer BOTH questions!*

Many of the process controls applicable to paper-based inlormation systems are analogous to the internal controls surrounding digital information systems. An information technology system (IT) audit consists of (1) planning. (2) test of controls, and (3) a. Auditor training on specific systems with which the fraud examiner may be unfamiliar b. Substantive tests c. An audit plan whose scope limitations recelve buyyit from the company d. Establish a maseriality threshold for IT errors that may be encountered QUESTION 22 Biling schemes generally fal into one of three categoeies: shell company schemes, nonaccomplice vendor schemes, and a. Personal purchases schemes b. Check writing schemes c. Siomming schemes d. False documentation schemes