Management Assertions in IT Systems
8 Questions
0 Views

Choose a study mode

Play Quiz
Study Flashcards
Spaced Repetition
Chat to lesson

Podcast

Play an AI-generated podcast conversation about this lesson

Questions and Answers

What are management assertions?

  • Formal declarations made by the board of directors
  • Formal declarations made by IT auditors
  • Formal declarations made by external regulators
  • Formal declarations made by senior management (correct)
  • Which of the following is NOT a common assertion related to IT systems and controls?

  • Confidentiality
  • Availability
  • Integrity
  • Transparency (correct)
  • Who is responsible for ensuring that the enterprise IT sustains and extends the enterprise strategies and objectives?

  • The board of directors
  • IT auditors
  • External regulators
  • Senior management (correct)
  • Which principle ensures that all IT system changes promoted to production are recorded in the change management tracking application?

    <p>Completeness</p> Signup and view all the answers

    What does the term 'confidentiality' refer to in the context of management assertions?

    <p>Preserving authorized restrictions on access and disclosure</p> Signup and view all the answers

    Which principle focuses on the accurate display of data related to the promotion of IT system changes into production?

    <p>Accuracy</p> Signup and view all the answers

    Which principle emphasizes the protection of information, evidence, and other data from trustworthy and reliable sources?

    <p>Integrity</p> Signup and view all the answers

    Which principle ensures that information, evidence, and other data required for an audit exist and are accessible?

    <p>Availability</p> Signup and view all the answers

    More Like This

    Use Quizgecko on...
    Browser
    Browser