Your firm has recently accepted a new client and you have be…
Your firm has recently accepted a new client and you have been asked to evaluate the client’s Human Resource (HR) related risks and controls. One risk states, “Unauthorized system access may result in the destruction and loss of data, disclosure of confidential information, the addition of fictitious and fraudulent records, or other unauthorized changes including theft, fraud or exploitation of vulnerabilities to the system.” To help evaluate this risk the client provides you the following documentation: a list of new hires during the year, with hire dates, provided by the HR department (labeled HR New Hires) a list of terminated employees during the year, with termination dates, provided by the HR department (labeled HR Terminated Employees) a list of users added to the client’s various systems during the year, with the date they were added, provided by the Information Technology department (labeled New System Users) a list of users removed from the client’s various systems during the year, with the date they were removed, provided by the Information Technology department (labeled Removed System Users) Based on this documentation, which of the following comparisons would best identify the extent of unauthorized access?