Assess the three procedures that are effective in identifying breakdowns in internal
controls due to override and collusion . Choose which of three would be most difficult for
the external auditor to detect . Explain your answer .
Compare and contrast earnings management and fraud , and give your opinion of how
external auditors can determine if management is deliberately managing their earnings .
& quot ; IT Systems Controls and Data Recovery & quot ; Please respond to the following :
Evaluate the two major approaches for testing IT system controls . Of the two approaches ,
give your opinion on which you believe provides the most assurance that fraud has not
occurred in an organization . Provide support for your rationale .