Essay on Chapter 2— Auditing It Governance Controls
1. To fulfill the segregation of duties control objective, computer processing functions (like authorization of credit and billing) are separated.
2. To ensure sound internal control, program coding and program processing should be separated.
3. Some systems professionals have unrestricted access to the organization's programs and data.
4 . IT governance focuses on the management and assessment of strategic IT resources
5. Distributed data processing places the control IT recourses under end users.
6. An advantage of distributed data processing is that redundant tasks are greatly eliminated
7. Certain duties that are deemed incompatible in a manual system …show more content…
|b. |program operations from program maintenance |
|c. |program maintenance from program coding |
|d. |all of the above duties should be separated |
4. Supervision in a computerized environment is more complex than in a manual environment for all of the following reasons except
|a. |rapid turnover of systems professionals complicates management's task of assessing the competence and honesty of |
| |prospective employees |
|b. |many systems professionals have direct and unrestricted access to the organization's programs and data |
|c. |rapid changes in technology make staffing the systems environment challenging |
|d. |systems professionals and their supervisors work at the same physical location |
5. Adequate backups will protect against all of the following except
|a. |natural disasters such as