An auditor is testing the 'Logical Access' controls for an ERP system. They select a sample of new employees and verify that their access rights were approved by a manager. This test is designed to validate which assertion?

Answer options:

Authorization

Authentication

Accuracy

Completeness

How to approach this question

Match 'Manager Approval' to 'Authorization'.

Full Answer

A.Authorization✓ Correct

Testing for manager approval ensures that access rights were properly authorized before being granted. Authentication verifies who you are; Authorization verifies what you are allowed to do.

Common mistakes

Confusing Authentication (Login) with Authorization (Permissions).

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