Answer / guest

Answer: C

Exceptions and rejections are output products that must be
accounted for by appropriate output controls. Choices A, B
and D are input control objectives.

Answer / antoine

C. Appropriate accounting for rejections and exceptions

An IS auditor is reviewing the risk management process. Which of the following is the MOST important consideration during this review? A. Controls are implemented based on cost-benefit analysis. B. The risk management framework is based on global standards. C. The approval process for risk response is in place. D. IT risk is presented in business terms.

1 Answers  

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To affix a digital signature to a message, the sender must first create a message digest by applying a cryptographic hashing algorithm against: A. the entire message and thereafter enciphering the message digest using the sender's private key. B. any arbitrary part of the message and thereafter enciphering the message digest using the sender's private key. C. the entire message and thereafter enciphering the message using the sender's private key. D. the entire message and thereafter enciphering the message along with the message digest using the sender's private key.

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During which phase of a system development process should an IS auditor first raise the issue of application controls? A. Construction B. System design C. Acceptance testing D. Functional specification

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Which of the following is an IS control objective? A. Output reports are locked in a safe place. B. Duplicate transactions do not occur. C. System backup/recovery procedures are updated periodically. D. System design and development meet users' requirements.

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An IS auditor reviewing an organization's IT strategic plan should FIRST review: A. the existing IT environment. B. the business plan. C. the present IT budget. D. current technology trends.

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Which of the following types of controls is designed to provide the ability to verify data and record values through the stages of application processing? A. Range checks B. Run-to-run totals C. Limit checks on calculated amounts D. Exception reports

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When developing a risk management program, the FIRST activity to be performed is a/an: A. threats assessment. B. classification of data. C. inventory of assets. D. criticality analysis.

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Which of the following is a strength of the program evaluation review technique (PERT) over other techniques? PERT: A. considers different scenarios for planning and control projects. B. allows the user to input program and system parameters. C. tests system maintenance processes accurately. D. estimates costs of system projects.

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Access rules normally are included in which of the following documentation categories? A. Technical reference documentation B. User manuals C. Functional design specifications D. System development methodology documents

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Which of the following is a control to detect an unauthorized change in a production environment? A. Denying programmers access to production data. B. Requiring change request to include benefits and costs. C. Periodically comparing control and current object and source programs. D. Establishing procedures for emergency changes.

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Which of the following controls will detect MOST effectively the presence of bursts of errors in network transmissions? A. Parity check B. Echo check C. Block sum check D. Cyclic redundancy check

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A probable advantage to an organization that has outsourced its data processing services is that: A. needed IS expertise can be obtained from the outside. B. greater control can be exercised over processing. C. processing priorities can be established and enforced internally. D. greater user involvement is required to communicate user needs.

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