9. Mar has been complicit in her public company's accounting
fraud. She consults a lawyer as the time comes to file her firm's 10-K
with the SEC. She is a little uncomfortable with what she might have
to do. The lawyer will likely tell her that she will have to certify (and be
potentially criminally liable for lying about) these matters:
10. Milo Corp. maintains daily backups of its accounting system in a
fireproof vault in the file library. Weekly, monthly, and annual
backups are stored in a secure, fireproof vault at an off-site location.
11. Maintenance of the backup files is an example of
12. Review of the audit (also called transaction) log is an example of
which of the following types of security control?
13. Which of the following statements presents an example of a
general control for a computerized system?
14. Controls in the information technology area are classified into the
categories of preventive, detective, and corrective. Which of the
following is a preventive control?
15. A company's new time clock process requires hourly employees to
select an identification number and then choose the clock-in or clock-
out button. A video camera captures an image of the employee using
the system. Which of the following exposures can the new system be
expected to change the least?
16. Which of the following is an example of a detective control?
17. In the COSO "cube" model, each of the following is a control
objective except
18. In the COSO "cube" model, this component of internal control
enables an organization's people to identify, process, and exchange the
information needed to manage and control operations.