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15 Cards in this Set
- Front
- Back
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 |
False |
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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 |
True |
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The operations run manual describes user procedures for an application and assists the user in preparing inputs and using outputs. A) True |
False |
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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 |
True |
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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 |
True |
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Embezzlement is a fraud committed by two or more individuals or departments. A) True |
False |
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Application documentation that describes the application and contains instructions for preparing inputs and using outputs is a(n): A) operations run manual |
B |
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Personnel termination control plans might include all of the following except: A) require immediate separation
|
C |
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The segregation of duties control plan consists of separating all of the following event-processing functions except: A) planning events |
A |
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Which of the following control plans is not a retention control plan? A) creative and challenging work opportunities |
B |
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COBIT was developed by: A) COSO
|
B |
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Approving a customer credit purchase would be an example of which basic events processing function? A) authorizing events |
A |
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Pervasive control plans: A) are unrelated to applications control plans
|
C |
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A policy that requires employees to alternate jobs periodically is called: A) segregation of duties |
C |
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A warehouse clerk manually completing an order document and forwarding it to purchasing for approval is an example of: A) authorizing events |
B |