Question 1

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

Accepted Answer

A) True 
 B)False

Question 2

A large disk storage for accounting and operating data is referred to as an):

Accepted Answer

A) Operating system 
B) Application software 
C) Database 
D) Binary monetary system 
A) Operating system 
B) Application software 
C) Database 
D) Binary monetary system

Question 3

General controls are used specifically in accounting applications to control inputs, processing, and outputs.

Accepted Answer

A) True 
 B)False

Question 4

The VPN, virtual private network, uses the internet and is therefore not truly private - but is virtually private.

Accepted Answer

A) True 
 B)False

Question 5

Internal controls that apply overall to the IT accounting system, that are not restricted to any particular accounting application, are referred to as an):

Accepted Answer

A) Specific Controls 
B) Application Controls 
C) General Controls 
D) IT Controls 
A) Specific Controls 
B) Application Controls 
C) General Controls 
D) IT Controls

Question 6

Many companies use a public cloud computing model for storage only.

Accepted Answer

A) True 
 B)False

Question 7

Which of the following is NOT one of the rules for the effective use of passwords?

Accepted Answer

A) Passwords should not be case sensitive. 
B) Passwords should be at least 6 characters in length. 
C) Passwords should contain at least one nonalphanumeric character. 
D) Password should be changed every 90 days. 
A) Passwords should not be case sensitive. 
B) Passwords should be at least 6 characters in length. 
C) Passwords should contain at least one nonalphanumeric character. 
D) Password should be changed every 90 days.

Question 8

Access to the operating system will not allow hackers access to the application software or the database.

Accepted Answer

A) True 
 B)False

Question 9

A computer network coving a small geographic area is referred to as a LAN.

Accepted Answer

A) True 
 B)False

Question 10

A firewall can prevent the unauthorized flow of data in both directions.

Accepted Answer

A) True 
 B)False

Question 11

The process where the details of individual transactions at each stage of the business process can be recreated in order to establish whether proper accounting procedures for the transaction were performed is called:

Accepted Answer

A) Source document reconciliation 
B) Range check 
C) Validity verification 
D) Audit trail 
A) Source document reconciliation 
B) Range check 
C) Validity verification 
D) Audit trail

Question 12

Which of the following URL's would indicate that the site is using browser software that encrypts data transferred to the website?

Accepted Answer

A) shttp://misu 
B) https://misu 
C) http://smisus 
D) https://smisus 
A) shttp://misu 
B) https://misu 
C) http://smisus 
D) https://smisus

Question 13

This term relates to making the computer recognize a user in order to create a connection at the beginning of the computer session.

Accepted Answer

A) User ID 
B) Password 
C) Smart card 
D) Login 
A) User ID 
B) Password 
C) Smart card 
D) Login

Question 14

The closer the source document matches the input screen, the easier it will be for the data entry employee to complete the input screen without errors.

Accepted Answer

A) True 
 B)False

Question 15

Which of the following is not a control intended to authenticate users?

Accepted Answer

A) User log-in 
B) Security token 
C) Encryption 
D) Biometric devices 
A) User log-in 
B) Security token 
C) Encryption 
D) Biometric devices

Question 16

The process of converting data into secret codes referred to cipher text is called:

Accepted Answer

A) Deciphering 
B) Encryption 
C) Nonrepudiation 
D) Enciphering 
A) Deciphering 
B) Encryption 
C) Nonrepudiation 
D) Enciphering

Question 17

This complete records of all dates, times, and uses for each person is referred to as an):

Accepted Answer

A) User password 
B) Computer log 
C) User profile 
D) Configuration table 
A) User password 
B) Computer log 
C) User profile 
D) Configuration table

Question 18

Application controls are intended to ensure that inputs and processing are accurate and complete and that outputs are properly distributed, controlled, and disposed.

Accepted Answer

A) True 
 B)False

Question 19

The most important factor in controlling IT systems is the maintenance of the vulnerability assessment activities.

Accepted Answer

A) True 
 B)False

Question 20

This term means that a user cannot deny any particular act that he or she did on the IT system is referred to as:

Accepted Answer

A) Configuration 
B) Proliferation 
C) Verification 
D) Nonrepudiation 
A) Configuration 
B) Proliferation 
C) Verification 
D) Nonrepudiation

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

A large disk storage for accounting and operating data is referred to as an):

General controls are used specifically in accounting applications to control inputs, processing, and outputs.

The VPN, virtual private network, uses the internet and is therefore not truly private - but is virtually private.

Internal controls that apply overall to the IT accounting system, that are not restricted to any particular accounting application, are referred to as an):

Many companies use a public cloud computing model for storage only.

Which of the following is NOT one of the rules for the effective use of passwords?

Access to the operating system will not allow hackers access to the application software or the database.

A computer network coving a small geographic area is referred to as a LAN.

A firewall can prevent the unauthorized flow of data in both directions.

The process where the details of individual transactions at each stage of the business process can be recreated in order to establish whether proper accounting procedures for the transaction were performed is called:

Which of the following URL's would indicate that the site is using browser software that encrypts data transferred to the website?

This term relates to making the computer recognize a user in order to create a connection at the beginning of the computer session.

The closer the source document matches the input screen, the easier it will be for the data entry employee to complete the input screen without errors.

Which of the following is not a control intended to authenticate users?

The process of converting data into secret codes referred to cipher text is called:

This complete records of all dates, times, and uses for each person is referred to as an):

Application controls are intended to ensure that inputs and processing are accurate and complete and that outputs are properly distributed, controlled, and disposed.

The most important factor in controlling IT systems is the maintenance of the vulnerability assessment activities.

This term means that a user cannot deny any particular act that he or she did on the IT system is referred to as:

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

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

A large disk storage for accounting and operating data is referred to as an):

General controls are used specifically in accounting applications to control inputs, processing, and outputs.

The VPN, virtual private network, uses the internet and is therefore not truly private - but is virtually private.

Internal controls that apply overall to the IT accounting system, that are not restricted to any particular accounting application, are referred to as an):

Many companies use a public cloud computing model for storage only.

Which of the following is NOT one of the rules for the effective use of passwords?

Access to the operating system will not allow hackers access to the application software or the database.

A computer network coving a small geographic area is referred to as a LAN.

A firewall can prevent the unauthorized flow of data in both directions.

The process where the details of individual transactions at each stage of the business process can be recreated in order to establish whether proper accounting procedures for the transaction were performed is called:

Which of the following URL's would indicate that the site is using browser software that encrypts data transferred to the website?

This term relates to making the computer recognize a user in order to create a connection at the beginning of the computer session.

The closer the source document matches the input screen, the easier it will be for the data entry employee to complete the input screen without errors.

Which of the following is not a control intended to authenticate users?

The process of converting data into secret codes referred to cipher text is called:

This complete records of all dates, times, and uses for each person is referred to as an):

Application controls are intended to ensure that inputs and processing are accurate and complete and that outputs are properly distributed, controlled, and disposed.

The most important factor in controlling IT systems is the maintenance of the vulnerability assessment activities.

This term means that a user cannot deny any particular act that he or she did on the IT system is referred to as:

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