10 Questions
Organizational control includes segregation between the CIS department and user department.
True
Access controls are not necessary for every computer system.
False
The grandfather, parent, son practice requires an entity to keep only the most recent generation of master files and transaction files.
False
Application controls are designed to provide reasonable assurance that all transactions are authorized and processed accurately.
True
It is more efficient to review the design of application controls before reviewing general controls.
False
Organizational control includes segregation of duties within the CIS department.
True
The functions of system development and computer operations must be segregated at a minimum.
True
Access controls should be limited only to operators and other authorized employees.
True
The grandfather, parent, son practice requires an entity to keep two most recent generations of master files and transaction files.
True
It is more efficient to review the design of general controls before reviewing application controls.
False
Study Notes
Organizational Controls
- Organizational control involves segregation of duties between the CIS department and user department.
- Organizational control also involves segregation of duties within the CIS department.
Segregation of Duties
- The functions of system development and computer operations must be segregated at a minimum.
Access Controls
- Access controls are not necessary for every computer system.
- Access controls should be limited only to operators and other authorized employees.
File Management
- The grandfather, parent, son practice requires an entity to keep two most recent generations of master files and transaction files.
Reviewing Controls
- It is more efficient to review the design of application controls before reviewing general controls.
Test your knowledge of internal controls in a CIS environment with this quiz! Learn about general controls, including organizational control and segregation of duties within the CIS department. Identify the roles and responsibilities of various positions such as the CIS director, system developer, data entry operator, and more. This quiz is perfect for anyone interested in understanding how to maintain a secure and efficient CIS system.
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