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NEW QUESTION 29
Which of the following best describes the misdirection of payments on accounts receivable to an employee's bank account?
NEW QUESTION 30
Which of the following is not an objective of internal control?
NEW QUESTION 31
What type of risk management strategy is being employed when an organization installs two firewalls to provide protection from unauthorized access to the network?
NEW QUESTION 32
Which of the following is most likely to function as a directive control?
NEW QUESTION 33
According to IIA guidance, which of the following is the best example of a system application control?
NEW QUESTION 34
......
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NEW QUESTION 29
Which of the following best describes the misdirection of payments on accounts receivable to an employee's bank account?
- A. Fraud open on the books.
- B. Fraud hidden on the books.
- C. Fraud on the balance sheet.
- D. Fraud off the books.
NEW QUESTION 30
Which of the following is not an objective of internal control?
- A. Efficiency.
- B. Compliance.
- C. Accuracy.
- D. Validation.
NEW QUESTION 31
What type of risk management strategy is being employed when an organization installs two firewalls to provide protection from unauthorized access to the network?
- A. Avoiding the risk of having a direct network connection to un-trusted networks.
- B. Accepting the risk that there may be attempts at unauthorized access to the network.
- C. Diversifying the risk that network access will not be available to legitimate, authorized users.
- D. Sharing the risk that either firewall could be compromised by hackers.
NEW QUESTION 32
Which of the following is most likely to function as a directive control?
- A. Insurance claims.
- B. Alert employees.
- C. Cycle counts.
- D. Security dogs.
NEW QUESTION 33
According to IIA guidance, which of the following is the best example of a system application control?
- A. A physical security control over a data center.
- B. An input control over data integrity.
- C. A system development life cycle control.
- D. A program change management control.
NEW QUESTION 34
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