To reduce the possibility of losing data during processing,
the FIRST point at which control totals should be
implemented is:
A. during data preparation.
B. in transit to the computer.
C. between related computer runs.
D. during the return of the data to the user department.
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Answer: A
During data preparation is the best answer because it
establishes control at the earliest point.
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Which of the following implementation modes would provide the GREATEST amount of security for outbound data connecting to the Internet? A. Transport mode with authentication header plus encapsulating security payload (ESP) B. Secure socket layer (SSL) mode C. Tunnel mode with AH plus ESP D. Triple-DES encryption mode
The reliability of an application system's audit trail may be questionable if: A. user IDs are recorded in the audit trail. B. the security administrator has read-only rights to the audit file. C. date time stamps record when an action occurs. D. users can amend audit trail records when correcting system errors.
The document used by the top management of organizations to delegate authority to the IS audit function is the: A. long-term audit plan. B. audit charter. C. audit planning methodology. D. steering committee minutes.
An organization's disaster recovery plan should address early recovery of: A. all information systems processes. B. all financial processing applications. C. only those applications designated by the IS manager. D. processing in priority order, as defined by business management.
Which of the following would be considered a business risk? A. Former employees B. Part-time and temporary personnel C. Loss of competitive edge D. Hackers
The potential for unauthorized system access by way of terminals or workstations within an organization's facility is increased when: A. connecting points are available in the facility to connect laptops to the network. B. users take precautions to keep their passwords confidential. C. terminals with password protection are located in unsecured locations. D. terminals are located within the facility in small clusters under the supervision of an administrator.
The intent of application controls is to ensure that when inaccurate data is entered into the system, the data is: A. accepted and processed. B. accepted and not processed. C. not accepted and not processed. D. not accepted and processed.
Which of the following would be included in an IS strategic plan?
An organization wants to enforce data integrity principles and achieve faster performance/execution in a database application. Which of the following design principles should be applied? A. User (customized) triggers B. Data validation at the front end C. Data validation at the back end D. Referential integrity
While developing a risk-based audit program, which of the following would the IS auditor MOST likely focus on? A. Business processes B. Critical IT applications C. Corporate objectives D. Business strategies
In a web server, a common gateway interface (CGI) is MOST often used as a(n): A. consistent way for transferring data to the application program and back to the user. B. computer graphics imaging method for movies and TV. C. graphic user interface for web design. D. interface to access the private gateway domain.
Which of the following audit procedures would MOST likely be used in an audit of a systems development project? A. Develop test transactions B. Use code comparison utilities C. Develop audit software programs D. Review functional requirements documentation