10 Jul Week 7
Reminder – I do not allow direct quotes in student’s work in this class. You need to paraphrase and cite your outside sources. “Outside sources” do not include the text and so you don’t need to cite it.
1) Discuss three examples of how evaluating control risk in an electronic environment differs from evaluating control risk in a manual environment. Also, give three examples of how the two environments are the same. Make sure your answer explains why these differences or similarities exist between the two types of environments.
Hint: The purpose of this question is to merge the discussion from Chapters 7 to help build you understanding of control risk evaluation by exploring the differences and similarities between manual and computerized environments. Thus, your answers need to be clear on how the differences and similarities in these environments lead to differences and similarities in how internal controls are evaluated in the two environments.
2) There are two levels of controls that are similar between manual and computerized environments but go by different names. Describe the main differences between general and entity-level controls and application and transaction-level controls. Provide two examples of each, one for manual and one for computerized environments, to illustrate your answer.
Hint: The purpose of this question is to merge the discussions from Chapter 7 to build a more comprehensive understanding of different levels of controls. Your answer should clearly define the differences in the two levels or controls and link that difference to four specific examples: two for each level and, within each level, one for each type (manual or computerized).
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