Question 1

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 2

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 3

A large disk storage for accounting and operating data is referred to as a(n):

Accepted Answer

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

Question 4

The systematic steps undertaken to plan, prioritize, authorize, oversee, test, and implement large-scale changes to the IT system are called:

Accepted Answer

A) IT Governance System 
B) Operations Governance 
C) System Development Life Cycle 
D) Systems Analysis 
A) IT Governance System 
B) Operations Governance 
C) System Development Life Cycle 
D) Systems Analysis

Question 5

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 6

General controls are divided into five broad categories.Which of the following is not one of these categories?

Accepted Answer

A) Authentication of users and limiting unauthorized access 
B) Hacking and other network break-ins 
C) Fraud Prevention 
D) Business Continuity 
A) Authentication of users and limiting unauthorized access 
B) Hacking and other network break-ins 
C) Fraud Prevention 
D) Business Continuity

Question 7

A software system that manages the interface between many users and the database is called:

Accepted Answer

A) Database security system 
B) Database management system 
C) Database binary monetary system 
D) Database assessment 
A) Database security system 
B) Database management system 
C) Database binary monetary system 
D) Database assessment

Question 8

Which of the following is NOT one of the types of input controls?

Accepted Answer

A) Source document controls 
B) Programmed edit checks 
C) Confidentiality check 
D) Control totals and reconciliation 
A) Source document controls 
B) Programmed edit checks 
C) Confidentiality check 
D) Control totals and reconciliation

Question 9

A company using public cloud computing has the ability to purchase new capacity from the cloud provider, instead of buyer servers or new data storage.This ability is referred to as:

Accepted Answer

A) Scalability 
B) Expanded access 
C) Infrastructure availability 
D) Provider expansion 
A) Scalability 
B) Expanded access 
C) Infrastructure availability 
D) Provider expansion

Question 10

The responsibility of management to safeguard assets and funds entrusted to them by the owners of an organization is referred to as:

Accepted Answer

A) Stewardship Responsibility 
B) IT System Controls 
C) Application Controls 
D) Internal Controls 
A) Stewardship Responsibility 
B) IT System Controls 
C) Application Controls 
D) Internal Controls

Question 11

Field check, limit check, range check and sequence check are all examples of:

Accepted Answer

A) Input Validation Checks 
B) Source Document Controls 
C) Control Reconciliation 
D) Application Controls 
A) Input Validation Checks 
B) Source Document Controls 
C) Control Reconciliation 
D) Application Controls

Question 12

Companies who provide mobile devices for employees, normally have a policy that allows the company's IT professional to remove company data and applications from the mobile device.This process is referred to as:

Accepted Answer

A) Cloud exchange 
B) Operations removal 
C) Data integrity synchronization 
D) Remote wipe 
A) Cloud exchange 
B) Operations removal 
C) Data integrity synchronization 
D) Remote wipe

Question 13

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 14

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 15

Which of the following is not a good example of an effective password?

Accepted Answer

A) ABC*$123 
B) a1b2c3 
C) A*1b ?2C$3 
D) MSU#Rules$ 
A) ABC*$123 
B) a1b2c3 
C) A*1b ?2C$3 
D) MSU#Rules$

Question 16

These controls are intended to prevent, detect, or correct errors that occur during the processing of an application.

Accepted Answer

A) Application Controls 
B) Source Document Controls 
C) Processing Controls 
D) Input Controls 
A) Application Controls 
B) Source Document Controls 
C) Processing Controls 
D) Input Controls

Question 17

The risk of an unauthorized user gaining access is likely to be a risk for which of the following areas?

Accepted Answer

A) Telecommuting workers 
B) Internet 
C) Wireless networks 
D) All of the above 
A) Telecommuting workers 
B) Internet 
C) Wireless networks 
D) All of the above

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

The functional responsibilities within an IT system must include the proper segregation of duties.Which of the following positions is not one of the duties that is to be segregated from the others?

Accepted Answer

A) Systems analysts 
B) Chief information officer 
C) Database administrator 
D) Operations personnel 
A) Systems analysts 
B) Chief information officer 
C) Database administrator 
D) Operations personnel

Question 20

Which of the following items is not one of the source document controls?

Accepted Answer

A) Validity check 
B) Form design 
C) Form authorization and control 
D) Retention of source documents 
A) Validity check 
B) Form design 
C) Form authorization and control 
D) Retention of source documents

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

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

A large disk storage for accounting and operating data is referred to as a(n):

The systematic steps undertaken to plan, prioritize, authorize, oversee, test, and implement large-scale changes to the IT system are called:

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.

General controls are divided into five broad categories.Which of the following is not one of these categories?

A software system that manages the interface between many users and the database is called:

Which of the following is NOT one of the types of input controls?

A company using public cloud computing has the ability to purchase new capacity from the cloud provider, instead of buyer servers or new data storage.This ability is referred to as:

The responsibility of management to safeguard assets and funds entrusted to them by the owners of an organization is referred to as:

Field check, limit check, range check and sequence check are all examples of:

Companies who provide mobile devices for employees, normally have a policy that allows the company's IT professional to remove company data and applications from the mobile device.This process is referred to as:

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:

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

Which of the following is not a good example of an effective password?

These controls are intended to prevent, detect, or correct errors that occur during the processing of an application.

The risk of an unauthorized user gaining access is likely to be a risk for which of the following areas?

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

The functional responsibilities within an IT system must include the proper segregation of duties.Which of the following positions is not one of the duties that is to be segregated from the others?

Which of the following items is not one of the source document controls?

Introduction to AIS

Foundational Concepts of the AIS

Fraud, Ethics, and Internal Control

IT Governance

Enterprise Resource Planning ERP Systems

Auditing Information Technology-Based Processes

Revenue and Cash Collection Processes and Controls

Expenditures Processes and Controlspurchases

Expenditures Processes and Controlspayroll and Fixed Assets

Conversion Processes and Controls

Administrative Processes and Controls

Data and Databases

E-Commerce and E-Business

Filters

Exam 4: Internal Controls and Risks in IT Systems

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

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

A large disk storage for accounting and operating data is referred to as a(n):

The systematic steps undertaken to plan, prioritize, authorize, oversee, test, and implement large-scale changes to the IT system are called:

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.

General controls are divided into five broad categories.Which of the following is not one of these categories?

A software system that manages the interface between many users and the database is called:

Which of the following is NOT one of the types of input controls?

A company using public cloud computing has the ability to purchase new capacity from the cloud provider, instead of buyer servers or new data storage.This ability is referred to as:

The responsibility of management to safeguard assets and funds entrusted to them by the owners of an organization is referred to as:

Field check, limit check, range check and sequence check are all examples of:

Companies who provide mobile devices for employees, normally have a policy that allows the company's IT professional to remove company data and applications from the mobile device.This process is referred to as:

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:

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

Which of the following is not a good example of an effective password?

These controls are intended to prevent, detect, or correct errors that occur during the processing of an application.

The risk of an unauthorized user gaining access is likely to be a risk for which of the following areas?

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

The functional responsibilities within an IT system must include the proper segregation of duties.Which of the following positions is not one of the duties that is to be segregated from the others?

Which of the following items is not one of the source document controls?

Introduction to AIS

Foundational Concepts of the AIS

Fraud, Ethics, and Internal Control

IT Governance

Enterprise Resource Planning ERP Systems

Auditing Information Technology-Based Processes

Revenue and Cash Collection Processes and Controls

Expenditures Processes and Controlspurchases

Expenditures Processes and Controlspayroll and Fixed Assets

Conversion Processes and Controls

Administrative Processes and Controls

Data and Databases

E-Commerce and E-Business

Filters