Which of the following ensures completeness and accuracy of
accumulated data?
A. Processing control procedures
B. Data file control procedures
C. Output controls
D. Application controls
Answer / guest
Answer: A
Processing controls ensure the completeness and accuracy of
accumulated data, for example, editing and run-to-run
totals. Data file control procedures ensure that only
authorized processing occurs to stored data, for example
transaction logs. Output controls ensure that data delivered
to users will be presented, formatted and delivered in a
consistent and secure manner, for example report
distribution. Application controls are a general terminology
composing all kinds of controls used in an application.
| Is This Answer Correct ? | 6 Yes | 0 No |
Which of the following information valuation methods is LEAST likely to be used during a security review? A. Processing cost B. Replacement cost C. Unavailability cost D. Disclosure cost
Which of the following audit techniques would an IS auditor place the MOST reliance on when determining whether an employee practices good preventive and detective security measures? A. Observation B. Detail testing C. Compliance testing D. Risk assessment
Which of the following audit tools is MOST useful to an IS auditor when an audit trail is required? A. Integrated test facility (ITF) B. Continuous and intermittent simulation (CIS) C. Audit hooks D. Snapshots
When a complete segregation of duties cannot be achieved in an online system environment, which of the following functions should be separated from the others? A. Origination B. Authorization C. Recording D. Correction
Which of the following functions, if performed by scheduling and operations personnel, would be in conflict with a policy requiring a proper segregation of duties? A. Job submission B. Resource management C. Code correction D. Output distribution
Which of the following controls would be MOST effective in ensuring that production source code and object code are synchronized? A. Release-to-release source and object comparison reports B. Library control software restricting changes to source code C. Restricted access to source code and object code D. Date and time-stamp reviews of source and object code
Which of the following is MOST likely to occur when a system development project is in the middle of the programming/coding phase? A. Unit tests B. Stress tests C. Regression tests D. Acceptance tests
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
Which of the following protocols would be involved in the implementation of a router and interconnectivity device monitoring system? A. Simple network management B. File transfer C. Simple Mail Transfer Protocol D. Telnet
During the review of a biometrics system operation, the IS auditor should FIRST review the stage of: A. enrollment. B. identification. C. verification. D. storage.
In a TCP/IP-based network, an IP address specifies a: A. network connection. B. router/gateway. C. computer in the network. D. device on the network.
An IS auditor is assigned to perform a post implementation review of an application system. Which of the following situations may have impaired the independence of the IS auditor? The IS auditor: A. implemented a specific control during the development of the application system. B. designed an embedded audit module exclusively for auditing the application system. C. participated as a member of the application system project team, but did not have operational responsibilities. D.provided consulting advice concerning application system best practices.