CIA CIA IT Audit & Information Systems

Question 1

Which IT general control ensures that only authorized users can access an organization's financial systems?

Accepted Answer

Access controls

Answer

Access controls (logical security) restrict system entry to authorized users through authentication, authorization, and user account management.

Question 2

What is the primary objective of IT general controls (ITGCs) as evaluated during an internal audit?

Accepted Answer

Provide a foundation of reliability for application controls and financial data

Answer

ITGCs provide the control environment upon which application controls depend; unreliable ITGCs undermine the integrity of all automated application-level controls.

Question 3

Which concept describes the process of verifying that a user is who they claim to be before granting system access?

Accepted Answer

Authentication

Answer

Authentication is the process of verifying identity (e.g., via password, biometrics, or multi-factor methods) before access is granted.

Question 4

In IT audit, what does 'change management control' primarily prevent?

Accepted Answer

Unauthorized or untested changes to production systems

Answer

Change management controls ensure all modifications to production systems are authorized, tested, and documented before deployment to prevent errors and unauthorized alterations.

Question 5

What is the purpose of a business continuity plan (BCP) from an IT audit perspective?

Accepted Answer

Enable the organization to continue critical operations after a disruptive event

Answer

A BCP provides documented procedures to sustain essential business functions during and after major disruptions such as natural disasters or cyberattacks.

CIA - Certified Internal Accountant Practice Test

CIA - Certified Internal Accountant Practice Test

CIA CIA IT Audit & Information Systems