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SU 14
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Questions in this quiz (30)
1Your firm has recently converted its purchasing cycle from a manual process to an online computer system. Which of the following is a probable result associated with conversion to the new automatic system?
- AProcessing errors are increased
- BThe firm’s risk exposures are reduced
- CProcessing time is increased
- DTraditional duties are less segregated
2Which of the following statements most accurately describes the impact that automation has on the controls normally present in a manual system?
- ATransaction trails are more extensive in a computer-based system than in a manual system because a one-for-one correspondence always exists between data entry an output
- BResponsibility for custody of information assets is more concentrated in user departments in a computer-based system than it is in manual system
- CControls must be more explicit in a computer-based system because many processing points that present opportunities for human judgment in a manual system are eliminated
- DThe quality of documentation becomes less critical in a computer-based system than it is in a manual system because data records are stored in machine-readable files
3Innovations in IT increase the importance of risk management because
- AThe objective of complete security is becoming more attainable
- BInformation system security is continually subject to new threats
- CClosed private systems have proliferated
- DPrivacy is a concern for only a very few users
4As a result of technological developments facing businesses and CPAs
- ASystem boundaries are becoming less distinct
- BComputer programmers and operators have eliminated the need for accountants
- CInternet use has spread, and e-business control over user interaction has been simplified
- DBetter controls have resulted in a reduction in threats
5Attacks on computer networks may take many forms. Which of the following uses the computers of innocent parties infected with Trojan horse programs?
- AA distributed denial-of-service attack
- BA man-in-the-middle attack
- CA brute-force attack
- DA password-cracking attack
6Spoofing is one type of malicious online activity. Spoofing is
- ATrying large numbers of letter and number combinations to access a network
- BEavesdropping on information sent by a user to the host computer of a website
- CAccessing packets flowing through a network
- DIdentity misrepresentation in cyberspace
7Which of the following is a computer program that appears to be legitimate but some illicit activity when it is run?
- AHoax virus
- BWeb crawler
- CTrojan horse
- DKiller application
8Which of the following statements is inconsistent with the key principles of the COBIT 5 framework?
- AEnterprise governance and management are treated as the same activity
- BThe needs of stakeholders are the focus of all organizational activities
- CInformation technology controls are considered to be intertwined with those of the organization’s everyday operations
- DCOBIT 5 can be applied even when other IT-related standards have been adopted
9A client installed the sophisticated controls using the biometric attributes of employees to authenticate user access to the computer system. This technology most likely replaced which of the following controls?
- AUse of security specialists
- BReasonableness tests
- CPasswords
- DVirus protection software
10Authentication is the process by which the
- ASystem verifies that the user is entitled to enter the transaction requested
- BSystem verifies the identity of the user
- CUser identifies himself or herself to the system
- DUser indicates to the system that the transaction was processed correctly
11The two broad groupings of information systems control activities are general controls and application controls. General controls include controls
- ARelating to the correction and resubmission of faulty data
- BFor developing, modifying, and maintaining computer programs
- CDesigned to assure that only authorized users receive output from processing
- DDesigned to ensure that all data submitted for processing have been properly authorized
12The significance of hardware controls is that they
- AEnsure the proper execution of machine instructions
- BReduce the incidence of user input errors in online systems
- CEnsure accurate programming of operating system functions
- DEnsure that run-to-run totals in application systems are consistent
13Which of the following is an important senior management responsibility with regard to information systems security?
- AAssessing exposures
- BAssigning access privileges
- CIdentifying ownership of data
- DTraining employees in security matters
14An entity’s database is modeled after a tree structure, with each record type having any number of lower-level dependent records. This is an example of which type of database model?
- ARelational
- BHierarchical
- CNetwork
- DDistributed
15When a user enters a certain entity’s system, a series of questions is asked of the user, including a name and mother’s birth date. These questions are primarily intended to provide
- AAuthorization for processing
- BAccess control to computer hardware
- CAuthentication of the user
- DData integrity control
16The headquarters’ computer of a certain entity maintains a matrix of user names and the files/programs the user can access as well as what the user can do to/with the file or program. This matrix is primarily intended to provide
- AAuthorization for processing
- BAccess control to computer hardware
- CAuthentication of the user
- DData integrity control
17An employee in the receiving department keyed in a shipment from a remote terminal and inadvertently omitted the purchase order number. The best systems control to detect this error is
- ACompleteness test
- BSequence check
- CReasonableness test
- DCompatibility test
18Which one of the following input validation routines is not likely to be appropriate in a real-time operation?
- ASign check
- BReasonable check
- CSequence check
- DField check
19To ensure the completeness of update in an online system, separate totals are accumulated for all transactions processed throughout the day. The computer then agrees these totals to the total of items accepted for processing. This is an example of
- ARun-to-run totals
- BComputer matching
- CComputer sequence check
- DOne-for-one checking
20Which of the following computerized control procedures is most effective in ensuring that files of data uploaded from personal computers to a server are compete and that no additional data are added?
- ASelf-checking digits to ensure that only authorized part numbers are added to the database
- BBatch control totals, including control totals and hash totals
- CPasswords that effectively limit access to only hose authorized to upload the data to the server
- DField-level edit controls that test each field for alphanumerical integrity
21In an automated payroll processing environment, a department manager substituted thw time card for a terminated employee with a time card for a fictitious employee. The fictitious employee had the same pay rate and hour worked as the terminated employee. The best control to detect this action using employee identification numbers is a
- AReasonableness test
- BRecord count
- CHash total
- DFinancial total
22An online data entry program is used for original entry of vendor invoices. A batch check-writing program occasionally prepares a check for a vendor not yet included in the vendor file. Checks for such vendors contain nonsense characters in the payee field. The most effective programmed control to prevent this kind of error is to perform
- AA batch control total check on vendor payments
- BA completeness test on fields in the check-writing program
- CA verification of vendors in the check-writing program
- DA record lookup for vendors during data entry
23Certain payroll transactions were posted to the payroll file but were not uploaded correctly to the general ledger file on the main server. The best control to detect this type of error would be
- AA standard method for uploading mainframe data files
- BAn appropriate edit and validation of data
- CA record or log of items rejected during processing
- DBalancing totals of crucial fields
24Which one of the following represents a lack of internal control in a computer-based system?
- AThe design and implementation is performed in accordance with management’s specific authorization
- BAny and all changes in application programs have the authorization and approval of management
- CProvisions exist to ensure the accuracy and integrity of computer processing of all files and reports
- DProgrammers have access to change programs and data files when an error is detected
25A computer operator responsible for a particular job needed to know whether the job had already been run that day. The computer operator examined the
- AConsole log
- BData control log
- CJob queue
- DMaster run book
26The risks created by rapid changes in IT have not affected which concepts of internal controls?
I. Cost-benefit analysis
II. Control environment
III. Reasonable assurance
IV. Management’s responsibility- AI and II only
- BIII and IV only
- CII, III, and IV only
- DI, II, III, and IV
27Robert is the data administrator (DA) for Big Time Corporation. An example of Robert’s responsibilities as the DA is to monitor
- AThe database industry
- BThe performance of the database
- CDatabase security
- DBackup of the system
28In the organization of the information systems function, the most important segregation of duties is
- ANot allowing the data librarian to assist in data processing operations
- BAssuring that those responsible for programming the system do not have access to data processing operations
- CHaving a separate information officer at the top level of the organization outside of the accounting function
- DUsing different programing personnel to maintain utility programs from those who maintain the application programs
29Which of the following should not be the responsibility of a database administrator?
- ADesign the content and organization of the database
- BDevelop applications to access the database
- CProtect the database and its software
- DMonitor and improve the efficiency of the database
30If a payroll system continues to pay employees who have been terminated, control weaknesses most likely exist because
- AProcedures were not implemented to verify and control the receipt by the computer processing and department of all transactions prior to processing
- BThere were inadequate manual controls maintained outside the computer system
- CProgrammed controls such as limit checks should have been built into the system
- DInput file label checking routines built into the programs were ignored by the operator
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- accounting Quiz on SU 14, created by Nadira Adams on 21/03/2017.
- Author
- Nadira Adams
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- English
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