CPA Software Development Lifecycle 1 — Questions and Answers
Question 1: What is the principle of least privilege in CPA technology?
- Users get only the minimum access needed for their role (Correct answer)
- All users get administrator access
- Access based on seniority
- Everyone shares credentials
Correct answer: Users get only the minimum access needed for their role
Least privilege limits access to only what is needed, reducing potential damage from errors or compromised accounts.
Question 2: What is backup and disaster recovery for in CPA technology?
- Ensuring data restoration and operations resumption after failures (Correct answer)
- Creating copies for sharing
- Freeing storage space
- Satisfying vendors
Correct answer: Ensuring data restoration and operations resumption after failures
These plans ensure critical data and systems can be restored within acceptable timeframes after disruptions.
Question 3: What is multi-factor authentication in CPA security?
- Requiring two or more verification factors for access (Correct answer)
- Same password for multiple accounts
- A firewall type
- A data encryption method
Correct answer: Requiring two or more verification factors for access
MFA requires multiple verification factors (knowledge, possession, biometrics), significantly reducing unauthorized access.
Question 4: What is change management in CPA technology?
- A structured process for evaluating and implementing changes safely (Correct answer)
- Making changes immediately without review
- Replacing all systems at once
- Monthly password changes
Correct answer: A structured process for evaluating and implementing changes safely
IT change management ensures changes are evaluated, approved, tested, and implemented in a controlled manner.
Question 5: What is an SLA in CPA technology?
- A formal agreement defining expected service performance standards (Correct answer)
- An employee termination document
- A programming language
- An equipment warranty
Correct answer: A formal agreement defining expected service performance standards
An SLA defines measurable performance standards between provider and client, with consequences for failure.
Question 6: Why is documentation important in CPA technology?
- It ensures knowledge transfer, troubleshooting, and operational continuity (Correct answer)
- It slows work unnecessarily
- Only new systems need it
- Only for audits
Correct answer: It ensures knowledge transfer, troubleshooting, and operational continuity
Documentation captures configurations and procedures, enabling knowledge transfer and continuity regardless of staff changes.
CPA Software Development Lifecycle 1
What is the principle of least privilege in CPA technology?