Computers communicate with each other using network infrastructure, which allows data transfer, resource sharing, and remote access.
A network connects multiple devices, enabling them to exchange information, access shared resources, and collaborate efficiently.
Why Option D (Networks) Is Correct?
A computer network consists of hardware (routers, switches, and cables) and software (protocols like TCP/IP) that facilitate communication.
Networks can be local (LAN), wide-area (WAN), or cloud-based, providing the backbone for IT operations.
IIA GTAG 11 – Developing the IT Audit Plan emphasizes auditing network security and communication controls.
Why Other Options Are Incorrect?
Option A (Application program code):
Application programs allow users to perform specific tasks but do not link computers for communication.
Option B (Database system):
A database stores and retrieves data, but it does not enable direct communication between computers.
Option C (Operating system):
The operating system manages a single computer’s resources but does not connect multiple computers.
Networks are responsible for linking computers and enabling communication, making option D the correct choice.
IIA GTAG 11 highlights the importance of network infrastructure in IT auditing.
Final Justification:IIA References:
IIA GTAG 11 – Developing the IT Audit Plan
ISO 27001 – IT Network Security Management
NIST SP 800-53 – Network Security Controls
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