# data[].attributes.headline
Errors are unintentional mistakes whereas irregularities are intentional mis-representations to perpetrate a fraud or mislead the users of financial statements. Errors are a concern if they are numerous or sizable enough to cause the financial statements to be materially misstated. All processes that involve human actions are highly susceptible to some amount of human error. Computer processes should contain errors only if the programs are erroneous, if systems operating procedures are not being closely and competently followed, or if some unusual system malfunction has corrupted data. Errors are typically much easier to uncover than misrepresentations. Thus, auditors typically are more concerned about whether they have uncovered any and all irregularities. Also, due to SAS No. 99 and Sarbanes-Oxley, auditors are much more concerned with fraud (irregularities) than before.

# data[].attributes.subject
Errors are unintentional mistakes whereas irregularities are intentional mis-representations to perpetrate a fraud or mislead the users of financial statements. Errors are a concern if they are numerous or sizable enough to cause the financial statements to be materially misstated. All processes that involve human actions are highly susceptible to some amount of human error. Computer processes should contain errors only if the programs are erroneous, if systems operating procedures are not being closely and competently followed, or if some unusual system malfunction has corrupted data. Errors are typically much easier to uncover than misrepresentations. Thus, auditors typically are more concerned about whether they have uncovered any and all irregularities. Also, due to SAS No. 99 and Sarbanes-Oxley, auditors are much more concerned with fraud (irregularities) than before.

# data[].attributes.headline
Distinguish between errors and irregularities. Which do you think concerns auditors the most?

# data[].attributes.subject
Distinguish between errors and irregularities. Which do you think concerns auditors the most?

# data[].attributes.body
Name the 2 ways in which organizations acquire information systems.

# data[].attributes.headline
Once an item is on order, control should be in place to ensure that it is not ordered again until the original order has been received from the supplier. One method of accomplishing this is to "flag" the inventory item "on order" by entering a value (e.g., the number of items ordered) in the on-order field of the inventory record. This field has a value of zero when the item in question is not on order.

# data[].attributes.subject
Once an item is on order, control should be in place to ensure that it is not ordered again until the original order has been received from the supplier. One method of accomplishing this is to "flag" the inventory item "on order" by entering a value (e.g., the number of items ordered) in the on-order field of the inventory record. This field has a value of zero when the item in question is not on order.

# data[].attributes.headline
LEARNING UNIT 3:
How can we prevent inventory from being reordered automatically each time the system detects a low inventory level?

# data[].attributes.subject
LEARNING UNIT 3:
How can we prevent inventory from being reordered automatically each time the system detects a low inventory level?

# data[].attributes.body
Computer based systems employ four types of files. Name them.