Question 1

A process or procedure in an IT system to ensure that the person accessing the IT system is valid and authorized is called:

Accepted Answer

A) Hacking and other network break-ins 
B) Physical environment and physical security 
C) Authentication of users and limiting unauthorized access 
D) Organizational structure 
A) Hacking and other network break-ins 
B) Physical environment and physical security 
C) Authentication of users and limiting unauthorized access 
D) Organizational structure C

Question 2

It is possible to completely eliminate risks with the proper controls.

Accepted Answer

A) True 
 B)False  False

Question 3

A computer network covering a small geographic area, which, in most cases, are within a single building or a local group of buildings is called a:

Accepted Answer

A) Land area network 
B) Local access network 
C) Local area network 
D) Locality arena network 
A) Land area network 
B) Local access network 
C) Local area network 
D) Locality arena network C

Question 4

The type of network uses tunnels, authentication, and encryption within the Internet network to isolate Internet communications so that unauthorized users cannot access or use certain data.

Accepted Answer

A) Residential user network 
B) Service internet parameter network 
C) Virtual private network 
D) Virtual public network 
A) Residential user network 
B) Service internet parameter network 
C) Virtual private network 
D) Virtual public network

Question 5

The data preparation procedures are to be well-defined so that employees will be sure of:

Accepted Answer

A) Which forms to use 
B) When to use them 
C) Where to route them 
D) All of the above 
A) Which forms to use 
B) When to use them 
C) Where to route them 
D) All of the above

Question 6

If an employee's personal smart phone or tablet is lost or stolen, the company has the right to apply a remote wipe, to remove any company data.

Accepted Answer

A) True 
 B)False

Question 7

The use of passwords to allow only authorized users to log into an IT system is an example of a general control.

Accepted Answer

A) True 
 B)False

Question 8

Availability risks, related to the authentication of users would include:

Accepted Answer

A) Shutting down the system and shutting down programs 
B) Altering data and repudiating transactions 
C) Stealing data and recording nonexistent transactions 
D) Sabotaging systems and destroying data 
A) Shutting down the system and shutting down programs 
B) Altering data and repudiating transactions 
C) Stealing data and recording nonexistent transactions 
D) Sabotaging systems and destroying data

Question 9

Unchecked risks and threats to the IT system could result in:

Accepted Answer

A) An interruption of the computer operations 
B) Damage to an organization 
C) Incorrect or incomplete accounting information 
D) All of the above 
A) An interruption of the computer operations 
B) Damage to an organization 
C) Incorrect or incomplete accounting information 
D) All of the above

Question 10

This type of control is intended to ensure the accuracy and completeness of data input procedures and the resulting data:

Accepted Answer

A) Input Controls 
B) Internal Controls 
C) Processing Controls 
D) Output Controls 
A) Input Controls 
B) Internal Controls 
C) Processing Controls 
D) Output Controls

Question 11

An organization must maintain procedures to protect the output from unauthorized access in the form of written guidelines and procedures for output distribution.

Accepted Answer

A) True 
 B)False

Question 12

If no source documents are used by the IT system, then the general controls, such as computer logging of transactions, become less important.

Accepted Answer

A) True 
 B)False

Question 13

Which programmed input validation check compares the value in a field with related fields which determine whether the value is appropriate?

Accepted Answer

A) Completeness check 
B) Validity check 
C) Reasonableness check 
D) Field check 
A) Completeness check 
B) Validity check 
C) Reasonableness check 
D) Field check

Question 14

The work arrangement where employees work from home using some type of network connection to the office is referred to as:

Accepted Answer

A) Telecommuting 
B) Telemarketing 
C) Network Employment 
D) Electronic working 
A) Telecommuting 
B) Telemarketing 
C) Network Employment 
D) Electronic working

Question 15

Employees who hack into computer networks are often more dangerous because of their knowledge of company operations.

Accepted Answer

A) True 
 B)False

Question 16

A small piece of program code that attaches to the computer's unused memory space and replicates itself until the system becomes overloaded and shuts down is called:

Accepted Answer

A) Infections 
B) Virus 
C) Serum 
D) Worm 
A) Infections 
B) Virus 
C) Serum 
D) Worm

Question 17

This method of monitoring exposure can involve either manual testing or automated software tools.The method can identify weaknesses before they become network break-ins and attempt to fix these weaknesses before they are exploited.

Accepted Answer

A) Vulnerability assessment 
B) Intrusion detection 
C) Encryption examination 
D) Penetration testing 
A) Vulnerability assessment 
B) Intrusion detection 
C) Encryption examination 
D) Penetration testing

Question 18

Which control total is the total of field values that are added for control purposes, but not added for any other purpose?

Accepted Answer

A) Record count 
B) Hash total 
C) Batch total 
D) Field total 
A) Record count 
B) Hash total 
C) Batch total 
D) Field total

Question 19

Management of an internet retail company is concerned about the possibility of computer data eavesdropping and wiretapping, and wants to maintain the confidentiality of its information as it is transmitted.The company should make use of:

Accepted Answer

A) Data encryption 
B) Redundant servers 
C) Input controls 
D) Password codes 
A) Data encryption 
B) Redundant servers 
C) Input controls 
D) Password codes

Question 20

Application controls apply to the IT accounting system and are not restricted to any particular accounting application.

Accepted Answer

A) True 
 B)False

A process or procedure in an IT system to ensure that the person accessing the IT system is valid and authorized is called:

It is possible to completely eliminate risks with the proper controls.

A computer network covering a small geographic area, which, in most cases, are within a single building or a local group of buildings is called a:

The type of network uses tunnels, authentication, and encryption within the Internet network to isolate Internet communications so that unauthorized users cannot access or use certain data.

The data preparation procedures are to be well-defined so that employees will be sure of:

If an employee's personal smart phone or tablet is lost or stolen, the company has the right to apply a remote wipe, to remove any company data.

The use of passwords to allow only authorized users to log into an IT system is an example of a general control.

Availability risks, related to the authentication of users would include:

Unchecked risks and threats to the IT system could result in:

This type of control is intended to ensure the accuracy and completeness of data input procedures and the resulting data:

An organization must maintain procedures to protect the output from unauthorized access in the form of written guidelines and procedures for output distribution.

If no source documents are used by the IT system, then the general controls, such as computer logging of transactions, become less important.

Which programmed input validation check compares the value in a field with related fields which determine whether the value is appropriate?

The work arrangement where employees work from home using some type of network connection to the office is referred to as:

Employees who hack into computer networks are often more dangerous because of their knowledge of company operations.

A small piece of program code that attaches to the computer's unused memory space and replicates itself until the system becomes overloaded and shuts down is called:

This method of monitoring exposure can involve either manual testing or automated software tools.The method can identify weaknesses before they become network break-ins and attempt to fix these weaknesses before they are exploited.

Which control total is the total of field values that are added for control purposes, but not added for any other purpose?

Management of an internet retail company is concerned about the possibility of computer data eavesdropping and wiretapping, and wants to maintain the confidentiality of its information as it is transmitted.The company should make use of:

Application controls apply to the IT accounting system and are not restricted to any particular accounting application.

Introduction to AIS

Foundational Concepts of the AIS

Fraud, Ethics, and Internal Control

IT Governance

Erp Systems

Auditing Information Technology Bases Processes

Revenue and Cash Collection Processes

Expenditures Processes and Controls - Purchases

Expenditures Processes and Controls Payroll and Fixed Assets

Conversion Processes and Controls

Administrative Processes and Controls

Data and Databases

Ecommerce and Ebusiness

Filters

Exam 4: Internal Controls and Risks in IT Systems

A process or procedure in an IT system to ensure that the person accessing the IT system is valid and authorized is called:

It is possible to completely eliminate risks with the proper controls.

A computer network covering a small geographic area, which, in most cases, are within a single building or a local group of buildings is called a:

The type of network uses tunnels, authentication, and encryption within the Internet network to isolate Internet communications so that unauthorized users cannot access or use certain data.

The data preparation procedures are to be well-defined so that employees will be sure of:

If an employee's personal smart phone or tablet is lost or stolen, the company has the right to apply a remote wipe, to remove any company data.

The use of passwords to allow only authorized users to log into an IT system is an example of a general control.

Availability risks, related to the authentication of users would include:

Unchecked risks and threats to the IT system could result in:

This type of control is intended to ensure the accuracy and completeness of data input procedures and the resulting data:

An organization must maintain procedures to protect the output from unauthorized access in the form of written guidelines and procedures for output distribution.

If no source documents are used by the IT system, then the general controls, such as computer logging of transactions, become less important.

Which programmed input validation check compares the value in a field with related fields which determine whether the value is appropriate?

The work arrangement where employees work from home using some type of network connection to the office is referred to as:

Employees who hack into computer networks are often more dangerous because of their knowledge of company operations.

A small piece of program code that attaches to the computer's unused memory space and replicates itself until the system becomes overloaded and shuts down is called:

This method of monitoring exposure can involve either manual testing or automated software tools.The method can identify weaknesses before they become network break-ins and attempt to fix these weaknesses before they are exploited.

Which control total is the total of field values that are added for control purposes, but not added for any other purpose?

Management of an internet retail company is concerned about the possibility of computer data eavesdropping and wiretapping, and wants to maintain the confidentiality of its information as it is transmitted.The company should make use of:

Application controls apply to the IT accounting system and are not restricted to any particular accounting application.

Introduction to AIS

Foundational Concepts of the AIS

Fraud, Ethics, and Internal Control

IT Governance

Erp Systems

Auditing Information Technology Bases Processes

Revenue and Cash Collection Processes

Expenditures Processes and Controls - Purchases

Expenditures Processes and Controls Payroll and Fixed Assets

Conversion Processes and Controls

Administrative Processes and Controls

Data and Databases

Ecommerce and Ebusiness

Filters