CGA CGA Information Technology & Systems

Question 1

Which type of IT control is designed to prevent errors or unauthorized access before they occur?

Accepted Answer

Preventive control

Answer

Preventive controls, such as access passwords and input validation, are designed to stop errors or unauthorized actions before they happen.

Question 2

In an ERP system, which of the following represents a key general IT control?

Accepted Answer

Logical access controls restricting system entry to authorized users

Answer

Logical access controls — such as passwords, user IDs, and permission levels — are fundamental general IT controls that protect the integrity of an ERP system.

Question 3

What is the primary risk of inadequate segregation of duties in an accounting system?

Accepted Answer

Increased potential for fraud and undetected errors

Answer

When one person controls multiple stages of a transaction (e.g., authorization, recording, and custody), the risk of fraud and undetected errors increases significantly.

Question 4

A business continuity plan (BCP) primarily ensures that:

Accepted Answer

Critical business functions can continue after a disruptive event

Answer

A BCP outlines how an organization maintains essential operations and recovers from disruptions such as natural disasters or system failures.

Question 5

Which of the following best describes a data warehouse?

Accepted Answer

A centralized repository of integrated data used for analysis and reporting

Answer

A data warehouse consolidates data from multiple sources into a single, integrated system optimized for analytical queries and business intelligence reporting.

(CGA) Certified General Accountant Practice Test

(CGA) Certified General Accountant Practice Test

CGA CGA Information Technology & Systems