Interested to Buy Any Domain ? << Click Here >> for more details...
IS management has recently informed the IS auditor of its
decision to disable certain referential integrity controls
in the payroll system to provide users with a faster report
generator. This will MOST likely increase the risk of:
A. data entry by unauthorized users.
B. a nonexistent employee being paid.
C. an employee receiving an unauthorized raise.
D. duplicate data entry by authorized users.
- 1 Answers
- 4729 Views
- I also Faced
- E-Mail Answers
Answer / guest
Answer: B
Referential integrity controls prevent the occurrence of
unmatched foreign key values. Given that a nonexistent
employee does not appear in the employees' table, it will
never have a corresponding entry in the salary payments
table. The other choices cannot be detected by referential
integrity controls.
| Is This Answer Correct ? | 2 Yes | 0 No |
Information for detecting unauthorized input from a terminal would be BEST provided by the: A. console log printout. B. transaction journal. C. automated suspense file listing. D. user error report.
Which of the following is a function of an IS steering committee? A. Monitoring vendor controlled change control and testing B. Ensuring a separation of duties within the information's processing environment C. Approving and monitoring major projects, the status of IS plans and budgets D. Responsible for liaison between the IS department and the end users
The general ledger setup function in an enterprise resource package (ERP) allows for setting accounting periods. Access to this function has been permitted to users in finance, the warehouse and order entry. The MOST likely reason for such broad access is the: A. need to change accounting periods on a regular basis.. B. requirement to post entries for a closed accounting period. C. lack of policies and procedures for the proper segregation of duties. D. need to create/modify the chart of accounts and its allocations.
An IS auditor attempting to determine whether access to program documentation is restricted to authorized persons would MOST likely: A. evaluate the record retention plans for off-premises storage. B. interview programmers about the procedures currently being followed. C. compare utilization records to operations schedules. D. review data file access records to test the librarian function.
An integrated test facility is considered a useful audit tool because it: A. is a cost-efficient approach to auditing application controls. B. enables the financial and IS auditors to integrate their audit tests. C. compares processing output with independently calculated data. D. provides the IS auditor with a tool to analyze a large range of information.
Structured programming is BEST described as a technique that: A. provides knowledge of program functions to other programmers via peer reviews. B. reduces the maintenance time of programs by the use of small-scale program modules. C. makes the readable coding reflect as closely as possible the dynamic execution of the program. D. controls the coding and testing of the high-level functions of the program in the development process.
With the help of the security officer, granting access to data is the responsibility of: A. data owners. B. programmers. C. system analysts. D. librarians.
An IS auditor recommends that an initial validation control be programmed into a credit card transaction capture application. The initial validation process would MOST likely: A. check to ensure the type of transaction is valid for that card type. B. verify the format of the number entered then locate it on the database. C. ensure that the transaction entered is within the cardholder's credit limit. D. confirm that the card is not shown as lost or stolen on the master file.
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
An IS auditor discovers that programmers have update access to the live environment. In this situation, the IS auditor is LEAST likely to be concerned that programmers can: A. authorize transactions. B. add transactions directly to the database. C. make modifications to programs directly. D. access data from live environment and provide faster maintenance.
Capacity monitoring software is used to ensure: A. maximum use of available capacity. B. that future acquisitions meet user needs. C. concurrent use by a large number of users. D. continuity of efficient operations.
Information requirement definitions, feasibility studies and user requirements are significant considerations when: A. defining and managing service levels. B. identifying IT solutions. C. managing changes. D. assessing internal IT control.
Cisco Certifications 
