1. Document scanning is an example of
Input Controls
2. File labels is an example of
Processing Controls
3. Assurance that the results of Input and Processing are output is an example of
Output Controls
4. Use of post-implementation reviews is an example of
Program Controls
5. Ensuring adequate testing is an example of
Program Controls
6. Output distribution logs is an example of
Output Controls
7. Reasonableness tests is an example of
Processing Controls
8. Use of pre-numbered documents is an example of
Input Controls
9. Customer dissatisfaction is an example of
Computer Risks
10. Physical Security is an example of
IT CONTROL PROCEDURES
11. A control may be defined as any action taken by Auditor to enhance the likelihood that
established objectives and goals will be achieved.
False
12. Internal control ensures that programs to ensure management objectives are properly planned
and executed.
True
13. If management cannot trust the reliability and integrity of the information held and processed
within the IT, then all information must be deemed suspect and, in some cases, this may be
more detrimental to the organization than a loss of information system
True
14. _______________ includes the policies and procedures that describe the scope of a function, its
activities, interrelationships with other departments
Control Framework
15. A common mistake in control structures is the granting of too much authority within control
boundaries.
True
16. Adequate supervision of the appropriate type is fundamental to the implementation of sound
internal control.
True
17. Corporate governance involves the mechanisms by which a business enterprise is directed and
controlled
True
18. The processing of transactions and the handling of data are also subject to control procedures at
the end stage of processing.
False
19. Many organizations are becoming more and more dependent upon application systems created
within the user’s own environment.
True
20. Controls that are attempted with inadequate resources will typically fail whenever they come
under stress.
True