A proposed transaction processing application will have many
data capture sources and outputs in both paper and
electronic form. To ensure that transactions are not lost
during processing, the IS auditor should recommend the
inclusion of:
A. validation controls.
B. internal credibility checks.
C. clerical control procedures.
D. automated systems balancing.
- 1 Answers
- 11078 Views
- I also Faced
- E-Mail Answers
Answer / guest
Answer: D
Automated system's balancing would be the best way to ensure
that no transactions are lost as any imbalance between total
inputs and total outputs would be reported for investigation
and correction. Validation controls and internal credibility
checks are certainly valid controls, but will not detect and
report lost transactions. In addition, although a clerical
procedure could be used to sum and compare inputs and
outputs, an automated process is less susceptible to error.
| Is This Answer Correct ? | 10 Yes | 0 No |
Which of the following controls would BEST detect intrusion? A. User ids and user privileges are granted through authorized procedures. B. Automatic logoff is used when a workstation is inactive for a particular period of time. C. Automatic logoff of the system after a specified number of unsuccessful attempts. D. Unsuccessful logon attempts are monitored by the security administrator.
Which of the following is MOST important to have provided for in a disaster recovery plan? A. Backup of compiled object programs B. Reciprocal processing agreement C. Phone contact list D. Supply of special forms
Which of the following is the MOST critical for the successful implementation and maintenance of a security policy? A. Assimilation of the framework and intent of a written security policy by all appropriate parties B. Management support and approval for the implementation and maintenance of a security policy C. Enforcement of security rules by providing punitive actions for any violation of security rules D. Stringent implementation, monitoring and enforcing of rules by the security officer through access control software
The MOST appropriate person to chair the steering committee for a system development project with significant impact on a business area would be the: A. business analyst. B. chief information officer. C. project manager. D. executive level manager.
An organization is moving its application maintenance in-house from an outside source. Which of the following should be the main concern of an IS auditor? A. Regression testing B. Job scheduling C. User manuals D. Change control procedures
A consulting firm has created a File Transfer Protocol (FTP) site for the purpose of receiving financial data and has communicated the site's address, user ID and password to the financial services company in separate email messages. The company is to transmit its data to the FTP site after manually encrypting the data. The IS auditor's GREATEST concern with this process is that: A. the users may not remember to manually encrypt the data before transmission. B. the site credentials were sent to the financial services company via email. C. personnel at the consulting firm may obtain access to sensitive data. D. the use of a shared user ID to the FTP site does not allow for user accountability.
A distinction that can be made between compliance testing and substantive testing is that compliance testing tests: A. details, while substantive testing tests procedures. B. controls, while substantive testing tests details. C. plans, while substantive testing tests procedures. D. for regulatory requirements, while substantive testing tests validations.
A utility is available to update critical tables in case of data inconsistency. This utility can be executed at the OS prompt or as one of menu options in an application. The BEST control to mitigate the risk of unauthorized manipulation of data is to: A. delete the utility software and install it as and when required. B. provide access to utility on a need-to-use basis. C. provide access to utility to user management D. define access so that the utility can be only executed in menu option.
Which of the ISO/OSI model layers provides for routing packets between nodes? A. Data link B. Network C. Transport D. Session
To determine which users can gain access to the privileged supervisory state, which of the following should an IS auditor review? A. System access log files B. Enabled access control software parameters C. Logs of access control violations D. System configuration files for control options used
When logging on to an online system, which of the following processes would the system perform FIRST? A. Initiation B. Verification C. Authorization D. Authentication
Compensating controls are intended to: A. reduce the risk of an existing or potential control weakness. B. predict potential problems before they occur. C. remedy problems discovered by detective controls. D. report errors or omissions.
Cisco Certifications 
