السؤال — عربي
أثناء تدقيق الرواتب، يقُيمّ المدقق الداخلي أمن الشبكة المحلية لأجهزة كمبيوتر قسم الرواتب. أي من ضوابط تكنولوجيا المعلومات التالية ينبغي على المدقق اختبارها؟
Question — English
During a payroll audit, the internal auditor is assessing the security of the local area network of the payroll department computers. Which of the following IT controls should the auditor test?
الخيارات — عربي
Options — English
💡 During a payroll audit, the internal auditor is primarily concerned
with securing payroll data and transactions. Since the focus is on
the local area network (LAN) security for payroll department
computers, the most relevant IT controls to test are application-
based controls that ensure:
User access restrictions (e.g., only authorized personnel can
process payroll).
Data integrity checks (to prevent unauthorized changes to payroll
records).
Audit logs and monitoring (to track payroll system activities).
Encryption and authentication mechanisms (to secure payroll
data transmission).