Test Bank For Information Technology Auditing 4e James A Hall

Test Bank For Information Technology Auditing 4e James A Hall

Chapter 2— Auditing IT Governance Controls

TRUE/FALSE

1.To fulfill the segregation of duties control objective, computer processing functions (like authorization of credit and billing) are separated.

ANS: F PTS: 1

2.To ensure sound internal control, program coding and program processing should be separated.

ANS: T PTS: 1

3.Some systems professionals have unrestricted access to the organization’s programs and data.

ANS: T PTS: 1

4.44IT governance focuses on the management and assessment of strategic IT resources

ANS: T PTS: 1

5.Distributed data processing places the control IT recourses under end users.  

ANS: T PTS: 1

6.  An advantage of distributed data processing is that redundant tasks are greatly eliminated

ANS: F PTS: 1

7. Certain duties that are deemed incompatible in a manual system may be combined in a computer-based information system environment.  

ANS: T PTS: 1

8.To improve control and efficiency, new systems development and program maintenance should be performed by the same individual or group.

ANS: F PTS: 1

9. Distributed data processing reduces the risk of operational inefficiencies. 

ANS: F PTS: 1

10.The database administrator should be separated from systems development.

ANS: T PTS: 1