Ais Chapter 8

Front 1

Segregation of duties consists of separating the four functions of authorizing events, executing events, recording events, and safeguarding the resources resulting from consummating the events.

A) True
B) False

Back 1

False

Front 2

The system of controls used in this text consists of the control environment, pervasive control plans, IT general controls, and business process and application control plans.

A) True
B) False

Back 2

True

Front 3

The operations run manual describes user procedures for an application and assists the user in preparing inputs and using outputs.

A) True
B) False

Back 3

False

Front 4

Program change controls provide assurance that all modifications to programs are authorized and documented, and that the changes are completed, tested, and properly implemented.

A) True
B) False

Back 4

True

Front 5

Systems documentation provides an overall description of the application, including the system's purpose; an overview of system procedures; and sample source documents, outputs, and reports.

A) True
B) False

Back 5

True

Front 6

Embezzlement is a fraud committed by two or more individuals or departments.

A) True
B) False

Back 6

False

Front 7

Application documentation that describes the application and contains instructions for preparing inputs and using outputs is a(n):

A) operations run manual
B) user manual
C) program documentation
D) systems documentation

Back 7

B

Front 8

Personnel termination control plans might include all of the following except:

A) require immediate separation
B) identify the employee's reasons for leaving
C) establish a policy of forced vacations
D) collect the employee's keys, badges, etc.

Back 8

C

Front 9

The segregation of duties control plan consists of separating all of the following event-processing functions except:

A) planning events
B) authorizing events
C) executing events
D) recording events

Back 9

A

Front 10

Which of the following control plans is not a retention control plan?

A) creative and challenging work opportunities
B) occasional performance evaluations
C) competitive reward structure
D) viable career paths

Back 10

B

Front 11

COBIT was developed by:

A) COSO
B) IT Governance Institute
C) PCAOB
D) AICPA

Back 11

B

Front 12

Approving a customer credit purchase would be an example of which basic events processing function?

A) authorizing events
B) executing events
C) recording events
D) safeguarding resources

Back 12

A

Front 13

Pervasive control plans:

A) are unrelated to applications control plans
B) are a subset of applications control plans
C) influence the effectiveness of applications control plans
D) increase the efficiency of applications control plans

Back 13

C

Front 14

A policy that requires employees to alternate jobs periodically is called:

A) segregation of duties
B) forced vacations
C) rotation of duties
D) personnel planning

Back 14

C

Front 15

A warehouse clerk manually completing an order document and forwarding it to purchasing for approval is an example of:

A) authorizing events
B) executing events
C) recording events
D) safeguarding resources

Back 15

B