CHAPTER ! 20. What two roles are played by accountants with respect to the information system? 21. Define the term attest function. 22. Define the term financial services. 23. What is IT auditing? 24. Distinguish between conceptual and physical systems. 25. What is the role of the audit committee of the board of directors? 26. Who initiates a fraud audit within the organization? 27. When can external auditors rely on the work performed by internal auditors? 28. Name the tests that auditors perform to gather evidence CHAPTER ! 20. What two roles are played by accountants with respect to the information system? 21. Define the term attest function. 22. Define the term financial services. 23. What is IT auditing? 24. Distinguish between conceptual and physical systems. 25. What is the role of the audit committee of the board of directors? 26. Who initiates a fraud audit within the organization? 27. When can external auditors rely on the work performed by internal auditors? 28. Name the tests that auditors perform to gather evidence