40 . Which of the following control activities should be taken to reduce the risk of incorrect processing in a newly installed computerized accounting system ?
41 . Recognizing potential impediments to communication between system user and system designer can be useful in 42 . A senior executive of an international organization who wishes to demonstrate the importance of the security of company information to all team members should
43 . In which of the following organizations might segregation of duties be easiest to achieve ?
44 . A manufacturing firm noted that it would have difficulty sourcing raw materials locally , so it decided to relocate its production facilities . According to COSO , this decision represents which of the following responses to the risk ?
45 . Which of the following is most useful when risk is being prioritized ?
46 . According to COSO , the two primary attributes of effective evaluators are
47 . Which of the following are reasons that internal controls need to be monitored ?
48 . Which of the following is the best definition of a compensating control ?
49 . Within the COSO Internal Control-Integrated Framework , which of the following components is designed to ensure that internal controls continue to operate effectively ?
50 . According to COSO , an effective approach to monitoring internal control involves each of the following steps , except
51 . According to COSO , the use of ongoing and separate evaluations to identify and address changes in internal control effectiveness can best be accomplished in which of the following stages of the monitoring-for-change continuum ? 52 . Internal control monitoring is considered 53 . Which of the following is not a major step in the COSO model of control monitoring ? 54 . In a large public corporation , evaluating internal control procedures should be the responsibility of 55 . The system of internal control begins with