To preserve audit trails in a CBIS environment, transaction logs are permanent records of transactions

A qualified opinion on management’s assessment of internal controls over the financial reporting system necessitates a qualified opinion on the financial statements?

The same internal control objectives apply to manual and computer-based information

A disaster recovery plan is a comprehensive statement of all actions to be taken after a disaster

A strong internal control system will increase the amount of substantive testing that must be performed.

Commercial software is more reliable than In-house developed systems

The first step in the SDLC is to develop a systems strategy. commercial software are less reliable than In-house developed systems

The objective of systems planning is to link systems projects to the strategic objectives of the firm.

System maintenance is often viewed as the first phase of a new development cycle.

Project initiation is the process by which systems proposals are assessed for consistency with the strategic systems plan and evaluated in terms of their feasibility and cost-benefit characteristics.

To ensure sound internal control, program coding and program processing should be separated

The presence of a SPLMS effectively guarantees program integrity

The Database Administrator should be separated from systems development.

Source program library controls(SPLC) should prevent and detect unauthorized access to application programs.

The operating system performs all of the following tasks except

A software program that allows access to a system without going through the normal log on procedures is called a

All of the following are objectives of operating system control except

Which of the following is considered an unintentional threat to the integrity of the operating system?

All of the following will reduce the exposure to computer viruses except

Which of the following would represent an internal control weakness in an IT environment?

Which of the following controls would most likely provide protection against unauthorized changes in production programs?

This act provides an overview of management and auditors responsibility in the implementation of internal control

The five US private sector organizations that commissioned and sponsored the COSO include the following, except

The following are internal controls components, except

It ensures the validity, accuracy of financial transactions

Which of the following is not a basic understanding of the audit process that the reader should know?

IT audits are often conducted by a department called

This means that the transaction should be validly process

This refers to compensating control for lack of segregation of duties

The following functions should be segregated except

Access controls include the following except

The following are not part of the independent verification

It captures all directories, files, records, printers accessed during user sessions

The following are controlling against malicious and destructive programs

Refers to the ability of the system to continue reliable operations in the event of hardware failure

This approach has exclusive ownership of data files

It validates and authorizes access to the database in accordance with the user's level of authority

It defines how user views a particular database that the user authorized to access

This back-up control technique means that when the files are updated, the old file is destroyed.

Distributed data processing has the effect of consolidating some computer functions, thus the risk include

It is the process by which system proposals are assessed for consistency

Which of the following does not include in the six Activities that distinguish an effective system development life cycle

It stores program, retrieves programs, deletes obsolete program and document program changes

This refers to a comprehensive statement of all actions to be taken before, during, and after the disaster