Solution Manual Auditing The Art and Science of Assurance Engagements 13th Canadian Edition by Alvin

Description

. Data could be obtained from numerous sources: for example, unshredded documentation from garbage bins about prescriptions, or someone listening in on a wireless local area network or accessing a router/modem using default passwords that were not modified. Poor security practices, such as weak passwords, passwords written on paper and stored under keyboards, or out of date firewalls (enabling hackers to access the network systems) could also provide access to gaming systems or prescription data.

2. Auditors should know the requirements of Canada’s privacy legislation, the nature of control systems for manual and automated information systems, have awareness of best practices for security and privacy. Someone on the audit team should also be able to assess technical matters such as the functioning of firewalls, routers, data communications, and other security software in use by the organization being audited.

3. Internal auditors