Question 1

The paper form used to capture and record the original data of an accounting transaction is called a(n):

Accepted Answer

A) Input control 
B) Source document 
C) Sales invoice 
D) General ledger 
A) Input control 
B) Source document 
C) Sales invoice 
D) General ledger

Question 2

This type of input validation check assesses the critical fields in an input screen to make sure that a value is in those fields.

Accepted Answer

A) Field Check 
B) Completeness Check 
C) Range Check 
D) Limit Check 
A) Field Check 
B) Completeness Check 
C) Range Check 
D) Limit Check

Question 3

The establishment of log-in procedures can help prevent or lessen security risks and are referred to as:

Accepted Answer

A) Reactive controls 
B) Preventive controls 
C) Availability controls 
D) Confidentiality controls 
A) Reactive controls 
B) Preventive controls 
C) Availability controls 
D) Confidentiality controls

Question 4

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

Accepted Answer

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

Question 5

This form of encryption uses a public key, which is known by everyone, to encrypt data, and a private key, to decode the data.

Accepted Answer

A) Multiple encryption 
B) Public key encryption 
C) Wired encryption 
D) Symmetric encryption 
A) Multiple encryption 
B) Public key encryption 
C) Wired encryption 
D) Symmetric encryption

Question 6

The use of the smart card or security tokens is referred to as a two factor authorization because:

Accepted Answer

A) It is based on something the user has, the token or card, and something the user knows, the password. 
B) It requires that the user is granted the card / token in a secure environment and that the user actually uses the card / token. 
C) It requires that the user has two different authorizations: (1) to receive the card / token, and (2) to use the card / token. 
D) It requires the use the card / token to (1) login to the system and (2) access the applications. 
A) It is based on something the user has, the token or card, and something the user knows, the password. 
B) It requires that the user is granted the card / token in a secure environment and that the user actually uses the card / token. 
C) It requires that the user has two different authorizations: (1) to receive the card / token, and (2) to use the card / token. 
D) It requires the use the card / token to (1) login to the system and (2) access the applications.

Question 7

This security feature, used on wireless networks, is a password that is passed between the sending and receiving nodes of a wireless network.

Accepted Answer

A) Secure sockets layer 
B) Service set identifier 
C) Wired provided access 
D) Virtual private network 
A) Secure sockets layer 
B) Service set identifier 
C) Wired provided access 
D) Virtual private network

Question 8

A company has the following invoices in a batch: $ \begin{array}{cccc}\text { Invoice No. } & \text { Product ID } & \text { Quantity } & \text { Unit Price } \ 401 & \text { H42 } & 150 & \$ 30.00 \ 402 & \text { K56 } & 200 & \$ 25.00 \ 403 & \text { H42 } & 250 & \$ 10.00 \ 404 & \text { L27 } & 300 & \$ 5.00\end{array} $ Which of the following numbers represents a valid record count?

Accepted Answer

A) 1 
B) 4 
C) 70 
D) 900 
A) 1 
B) 4 
C) 70 
D) 900

The paper form used to capture and record the original data of an accounting transaction is called a(n):

This type of input validation check assesses the critical fields in an input screen to make sure that a value is in those fields.

The establishment of log-in procedures can help prevent or lessen security risks and are referred to as:

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

This form of encryption uses a public key, which is known by everyone, to encrypt data, and a private key, to decode the data.

The use of the smart card or security tokens is referred to as a two factor authorization because:

This security feature, used on wireless networks, is a password that is passed between the sending and receiving nodes of a wireless network.

A company has the following invoices in a batch: Invoice No. Product ID Quantity Unit Price 401 H42 150 \ 30.00 402 K56 200 \ 25.00 403 H42 250 \ 10.00 404 L27 300 \ 5.00 Which of the following numbers represents a valid record count?

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

The paper form used to capture and record the original data of an accounting transaction is called a(n):

This type of input validation check assesses the critical fields in an input screen to make sure that a value is in those fields.

The establishment of log-in procedures can help prevent or lessen security risks and are referred to as:

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

This form of encryption uses a public key, which is known by everyone, to encrypt data, and a private key, to decode the data.

The use of the smart card or security tokens is referred to as a two factor authorization because:

This security feature, used on wireless networks, is a password that is passed between the sending and receiving nodes of a wireless network.

A company has the following invoices in a batch: Invoice No. Product ID Quantity Unit Price 401 H42 150 \ 30.00 402 K56 200 \ 25.00 403 H42 250 \ 10.00 404 L27 300 \ 5.00 Which of the following numbers represents a valid record count?

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