Reference no: EM133551049

Question: You are working in the internal audit department of a publicly traded company. This is the first year the company must analyze and report on the operating effectiveness of internal controls over financial reporting. Hito, the internal audit director, asks you to test controls associated with the authorization and authentication of users into the company's information system. Specifically, you are asked to identify whether any terminated employees continue to have access to login to the information system. You plan to request files from human resources and information technology groups. For each step in the data analysis (MOSAIC) process, use the critical thinking framework by applying at least two critical thinking elements.