List three pairs of system functions that should be separated in the centralized computer services organization.Describe a risk exposure if the functions are not separated. \(\begin{array}{cc} \text {Functions to Separate } & \text { Risk Exposure } \\ \underline{\quad\quad\quad\quad\quad\quad}&\underline{\quad\quad\quad\quad\quad\quad}\\ \underline{\quad\quad\quad\quad\quad\quad}&\underline{\quad\quad\quad\quad\quad\quad}\\ \underline{\quad\quad\quad\quad\quad\quad}&\underline{\quad\quad\quad\quad\quad\quad}\\ \end{array}\)

separate systems development from data p

Exam 15: IT Controls Part I: Sarbanes-Oxley and It Governance

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Scavenging is a form of fraud in which the perpetrator uses a computer program to search for key terms in a database and then steal the data.

(True/False)

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Question 81

A disaster recovery plan is a comprehensive statement of all actions to be taken after a disaster.

(True/False)

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Question 82

The database administrator should be separated from systems development.

(True/False)

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Question 83

Auditors examine the physical environment of the computer center as part of their audit.Many characteristics of computer centers are of interest to auditors.What are they? Discuss.

(Essay)

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Question 84

List three pairs of system functions that should be separated in the centralized computer services organization.Describe a risk exposure if the functions are not separated. Functions to Separate Risk Exposure

(Essay)

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Question 85

Which of the following is NOT an implication of section 302 of the Sarbanes-Oxley Act?

(Multiple Choice)

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Question 86

What are the objectives of application controls?

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Question 87

Distinguish between inherent risk and control risk.How do internal controls and detection risk fit in?

(Essay)

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Question 88

Assurance services is an emerging field that goes beyond the auditor's traditional attestation function.

(True/False)

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Question 89

Computer fraud can take on many forms,including each of the following except

(Multiple Choice)

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Question 90

External auditors can cooperate with and use evidence gathered by internal audit departments that are organizationally independent and that report to the Audit Committee of the Board of Directors.

(True/False)

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Question 91

Some systems professionals have unrestricted access to the organization's programs and data.

(True/False)

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Question 92

Attestation services require all of the following except

(Multiple Choice)

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Question 93

An advantage of a recovery operations center is that

(Multiple Choice)

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Question 94

COSO identifies two broad groupings of information system controls.What are they?

(Short Answer)

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Question 95

Operations fraud includes

(Multiple Choice)

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Question 96

The fundamental difference between internal and external auditing is that

(Multiple Choice)

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Question 97

Audit risk is the probability that the auditor will render an unqualified opinion on financial statements that are materially misstated.

(True/False)

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Question 98

Explain how general controls impact transaction integrity and the financial reporting process.

(Essay)

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Question 99

What is scavenging?

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Question 100

Showing 81 - 100 of 128

Scavenging is a form of fraud in which the perpetrator uses a computer program to search for key terms in a database and then steal the data.

A disaster recovery plan is a comprehensive statement of all actions to be taken after a disaster.

The database administrator should be separated from systems development.

Auditors examine the physical environment of the computer center as part of their audit.Many characteristics of computer centers are of interest to auditors.What are they? Discuss.

List three pairs of system functions that should be separated in the centralized computer services organization.Describe a risk exposure if the functions are not separated. Functions to Separate Risk Exposure

Which of the following is NOT an implication of section 302 of the Sarbanes-Oxley Act?

What are the objectives of application controls?

Distinguish between inherent risk and control risk.How do internal controls and detection risk fit in?

Assurance services is an emerging field that goes beyond the auditor's traditional attestation function.

Computer fraud can take on many forms,including each of the following except

External auditors can cooperate with and use evidence gathered by internal audit departments that are organizationally independent and that report to the Audit Committee of the Board of Directors.

Some systems professionals have unrestricted access to the organization's programs and data.

Attestation services require all of the following except

An advantage of a recovery operations center is that

COSO identifies two broad groupings of information system controls.What are they?

Operations fraud includes

The fundamental difference between internal and external auditing is that

Audit risk is the probability that the auditor will render an unqualified opinion on financial statements that are materially misstated.

Explain how general controls impact transaction integrity and the financial reporting process.

What is scavenging?

The Information System: an Accountants Perspective

Introduction to Transaction Processing

Ethics,fraud,and Internal Control

The Revenue Cycle

The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures

The Expenditure Cycle Part Ii: Payroll Processing and Fixed Asset Procedures

The Conversion Cycle

General Ledger,financial Reporting,and Management Reporting Systems

Database Management Systems

The Rea Approach to Business Process Modeling

Enterprise Resource Planning Systems

Electronic Commerce Systems

Managing the Systems Development Life Cycle

Construct,deliver,and Maintain Systems Projects

IT Controls Part II: Security and Access

IT Controls Part III: Systems Development, program Changes, and Application Controls

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