ExpertACCA · Question 09 · Audit and Assurance
CASE 2: AGRIGROW TECH LTD
AgriGrow Tech Ltd develops automated drone-based irrigation systems. They employ 500 seasonal workers during peak harvest. The payroll master file is updated by the HR clerk, who also processes the weekly payroll run. Seasonal workers are paid in cash. The warehouse manager orders drone parts, receives the goods, and authorizes the purchase invoices for payment. AgriGrow recently implemented a new cloud-based inventory system, but the IT manager left, leaving the system with no password complexity requirements.
QUESTION:
The lack of password complexity requirements in the new cloud-based inventory system is a deficiency in which type of control?
CASE 2: AGRIGROW TECH LTD
AgriGrow Tech Ltd develops automated drone-based irrigation systems. They employ 500 seasonal workers during peak harvest. The payroll master file is updated by the HR clerk, who also processes the weekly payroll run. Seasonal workers are paid in cash. The warehouse manager orders drone parts, receives the goods, and authorizes the purchase invoices for payment. AgriGrow recently implemented a new cloud-based inventory system, but the IT manager left, leaving the system with no password complexity requirements.
QUESTION:
The lack of password complexity requirements in the new cloud-based inventory system is a deficiency in which type of control?
Answer options:
IT Application Controls (Input Completeness)
IT General Controls (Logical Access)
IT General Controls (Program Changes)
IT Application Controls (Processing)
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