Question 1

Which of the following deal with transaction legitimacy?

Accepted Answer

A)  transaction authorization and validation 
B)  access controls 
C)  EDI audit trail 
D)  all of the above

Question 2

Which of the following is not a basic database backup and recovery feature?

Accepted Answer

A)  checkpoint 
B)  backup database 
C)  transaction log 
D)  database authority table

Question 3

Network communication poses some special types of risk for a business.What are the two broad areas of concern? Explain.

Accepted Answer

The answer of Network communication poses some special types of...

Question 4

Explain how transactions are audited in an electronic data interchange environment.

Accepted Answer

The answer of Explain how transactions are audited in an...

Question 5

A recovery module suspends all data processing while the system reconciles its journal files against the database.

Accepted Answer

A) True 
 B)False

Question 6

In an electronic data interchange (EDI)environment,when the auditor compares the terms of the trading partner agreement against the access privileges stated in the database authority table,the auditor is testing which audit objective?

Accepted Answer

A)  all EDI transactions are authorized 
B)  unauthorized trading partners cannot gain access to database records 
C)  authorized trading partners have access only to approved data 
D)  a complete audit trail is maintained

Question 7

In an electronic data interchange environment,customers routinely

Accepted Answer

A)  access the vendor's accounts receivable file with read/write authority 
B)  access the vendor's price list file with read/write authority 
C)  access the vendor's inventory file with read-only authority 
D)  access the vendor's open purchase order file with read-only authority

Question 8

What are some typical problems with passwords?

Accepted Answer

The answer of What are some typical problems with passwords?...

Question 9

The message authentication code is calculated by the sender and the receiver of a data transmission.

Accepted Answer

A) True 
 B)False

Question 10

The database management system controls access to program files.

Accepted Answer

A) True 
 B)False

Question 11

The database attributes that individual users have permission to access are defined in

Accepted Answer

A)  operating system. 
B)  user manual. 
C)  database schema. 
D)  user view. 
E)  application listing.

Question 12

Operating system controls are of interest to system professionals but should not concern accountants and auditors.

Accepted Answer

A) True 
 B)False

Question 13

Many techniques exist to reduce the likelihood and effects of data communication hardware failure.One of these is

Accepted Answer

A)  hardware access procedures 
B)  antivirus software 
C)  parity checks 
D)  data encryption

Question 14

All of the following tests of controls will provide evidence that adequate computer virus control techniques are in place and functioning except

Accepted Answer

A)  verifying that only authorized software is used on company computers 
B)  reviewing system maintenance records 
C)  confirming that antivirus software is in use 
D)  examining the password policy including a review of the authority table

Question 15

Viruses rarely attach themselves to executable files.

Accepted Answer

A) True 
 B)False

Question 16

When auditors examine and test the call-back feature,they are testing which audit objective?

Accepted Answer

A)  incompatible functions have been segregated 
B)  application programs are protected from unauthorized access 
C)  physical security measures are adequate to protect the organization from natural disaster 
D)  illegal access to the system is prevented and detected

Question 17

The request-response technique should detect if a data communication transmission has been diverted.

Accepted Answer

A) True 
 B)False

Question 18

Audit objectives in the electronic data interchange (EDI)environment include all of the following except

Accepted Answer

A)  all EDI transactions are authorized 
B)  unauthorized trading partners cannot gain access to database records 
C)  a complete audit trail of EDI transactions is maintained 
D)  backup procedures are in place and functioning properly

Question 19

Firewalls are

Accepted Answer

A)  special materials used to insulate computer facilities 
B)  a system that enforces access control between two networks 
C)  special software used to screen Internet access 
D)  none of the above

Question 20

A worm is software program that replicates itself in areas of idle memory until the system fails.

Accepted Answer

A) True 
 B)False

Exam 16: IT Controls Part II: Security and Access

Which of the following deal with transaction legitimacy?

Which of the following is not a basic database backup and recovery feature?

Network communication poses some special types of risk for a business.What are the two broad areas of concern? Explain.

Explain how transactions are audited in an electronic data interchange environment.

A recovery module suspends all data processing while the system reconciles its journal files against the database.

In an electronic data interchange (EDI) environment,when the auditor compares the terms of the trading partner agreement against the access privileges stated in the database authority table,the auditor is testing which audit objective?

In an electronic data interchange environment,customers routinely

What are some typical problems with passwords?

The message authentication code is calculated by the sender and the receiver of a data transmission.

The database management system controls access to program files.

The database attributes that individual users have permission to access are defined in

Operating system controls are of interest to system professionals but should not concern accountants and auditors.

Many techniques exist to reduce the likelihood and effects of data communication hardware failure.One of these is

All of the following tests of controls will provide evidence that adequate computer virus control techniques are in place and functioning except

Viruses rarely attach themselves to executable files.

When auditors examine and test the call-back feature,they are testing which audit objective?

The request-response technique should detect if a data communication transmission has been diverted.

Audit objectives in the electronic data interchange (EDI) environment include all of the following except

Firewalls are

A worm is software program that replicates itself in areas of idle memory until the system fails.