CIA CIA Information Technology & Systems 1

Question 1

Which IT general control category is most directly concerned with ensuring that only authorized users can access financial systems?

Accepted Answer

Logical access controls

Answer

Logical access controls restrict system access to authorized users through passwords, roles, and authentication mechanisms.

Question 2

In an IT audit, a 'segregation of duties' weakness most commonly occurs when a single user can both:

Accepted Answer

Initiate transactions and approve them

Answer

Segregation of duties requires that transaction initiation and approval be performed by different individuals to prevent fraud.

Question 3

What is the primary purpose of an IT change management process?

Accepted Answer

To ensure changes to systems are authorized, tested, and documented

Answer

Change management controls ensure that all system modifications are properly authorized, tested, and documented before implementation.

Question 4

A CIA examiner reviewing a company's IT controls finds that system administrators also perform end-user functions. This is an example of a failure in:

Accepted Answer

Segregation of duties

Answer

Allowing system administrators to also perform end-user functions violates segregation of duties by giving one person excessive control.

Question 5

Which of the following best describes a 'data dictionary' in the context of IT general controls?

Accepted Answer

A repository defining the structure, format, and relationships of data elements

Answer

A data dictionary documents the definitions, formats, and relationships of data elements used across an organization's systems.

CIA - Certified Internal Accountant Practice Test

CIA - Certified Internal Accountant Practice Test

CIA CIA Information Technology & Systems 1