Interested to Buy Any Domain ? << Click Here >> for more details...
Which of the following would be a compensating control to
mitigate risks resulting from an inadequate segregation of
duties?
A. Sequence check
B. Check digit
C. Source documentation retention
D. Batch control reconciliations
- 1 Answers
- 14509 Views
- I also Faced
- E-Mail Answers
Answer / guest
Answer: D
Batch control reconciliations are an example of compensating
controls. Other examples of compensating controls are
transaction logs, reasonableness tests, independent reviews
and audit trails such as console logs, library logs and job
accounting date. Sequence checks and check digits are data
validation edits and source documentation retention is an
example of a data file control.
| Is This Answer Correct ? | 13 Yes | 5 No |
IS auditors are MOST likely to perform compliance tests of internal controls if, after their initial evaluation of the controls, they conclude that: A. a substantive test would be too costly. B. the control environment is poor. C. inherent risk is low. D. control risks are within the acceptable limits.
The technique used to ensure security in virtual private networks (VPNs) is: A. encapsulation. B. wrapping. C. transform. D. encryption.
At the end of a simulation of an operational contingency test, the IS auditor performed a review of the recovery process. The IS auditor concluded that the recovery took more than the critical time frame allows. Which of the following actions should the auditor recommend? A. Widen the physical capacity to accomplish better mobility in a shorter time. B. Shorten the distance to reach the hot site. C. Perform an integral review of the recovery tasks. D. Increase the number of human resources involved in the recovery process.
In a system that records all receivables for a company, the receivables are posted on a daily basis. Which of the following would ensure that receivables balances are unaltered between postings? A. Range checks B. Record counts C. Sequence checking D. Run-to-run control totals
Which of the following is the MOST important function to be performed by IT management within an outsourced environment? A. Ensuring that invoices are paid to the provider B. Participating in systems design with the provider C. Renegotiating the provider's fees D. Monitoring the outsourcing provider's performance
A large chain of shops with EFT at point-of-sale devices has a central communications processor for connecting to the banking network. Which of the following is the BEST disaster recovery plan for the communications processor? A. Offsite storage of daily backups B. Alternative standby processor onsite C. Installation of duplex communication links D. Alternative standby processor at another network node
When auditing the requirements phase of a system development project, an IS auditor would: A. assess the adequacy of audit trails. B. identify and determine the criticality of the need. C. verify cost justifications and anticipated benefits. D. ensure that control specifications have been defined.
The information that requires special precaution to ensure integrity is termed? A. Public data B. Private data C. Personal data D. Sensitive data
Which of the following types of controls is designed to provide the ability to verify data and record values through the stages of application processing? A. Range checks B. Run-to-run totals C. Limit checks on calculated amounts D. Exception reports
With regard to sampling it can be said that: A. sampling is generally applicable when the population relates to an intangible or undocumented control. B. if an auditor knows internal controls are strong, the confidence coefficient may be lowered. C. attribute sampling would help prevent excessive sampling of an attribute by stopping an audit test at the earliest possible moment. D. variable sampling is a technique to estimate the rate of occurrence of a given control or set of related controls.
The PKI element that manages the certificate life cycle, including certificate directory maintenance and certificate revocation list (CRL) maintenance and publication is the: A. certificate authority. B. digital certificate. C. certification practice statement. D. registration authority.
Which of these has the potential to improve security incident response processes? A. Review the incident response procedures. B. Post-mortem or post-event reviews by the security team. C. Getting the hot-site ready. D. Reviw the BCP plan every six months
Cisco Certifications 
