Chapter 10

Which organization did Sarbanes-Oxley establish, to be a "watchdog" over registered public accounting firms?

• AICPA

• COSO

• FCPA

• PCAOB

Which is not a component of the COSO-Internal Control Integrated Framework

• Completeness & Accuracy

• Risk Assessment

• Control Environment

• Monitoring Activities

Which is not an IT General Control category?

• Logical Access

• Hardware

• IT Operations

• Change Management

Which is not a classification of a control breakdown?

• Material Weakness

• Control Deficiency

• Significant Deficiency

• Remediation

In which section of the Sarbanes-Oxley Act is management and external auditors required to assess the design and operating effectiveness of internal controls?

• 101

• 302

• 404

• 90210

Which is not a response by management for risks?

• Challenge

• Share/Transfer

• Accept

• Avoid