Required information Risks and Controls in an IT Environment Skip to question [The following information applies to the questions displayed below.]

Risks and Controls in an IT Environment The nature of the clients IT system will affect the risks that management must confront in designing controls for the system. In assessing the risks of material misstatement, the auditors should identify these risks and evaluate the effectiveness of the related controls in mitigating those risks. Auditors assess the

Use your cursor to match each example of a typical risk with the control that may be used to mitigate the risk in an IT environment. Physical and user controls Controls over access and backup copies Program and user controls Firewalls and password systems Physical controls over terminals and testing of user programs and applications