IT Controls can be divided into two categories, general controls and application controls. Which of the following is an example of a general control?

A company performing background checks on employees of its IT department

B.The use of passwords to allow only authorized users to log into an IT-based accounting system

C.The alignment of a company's IT strategy with its business strategy

D.The use of an elaborate set of checks and balances whereby a company's leadership is held accountable for building shareholder value

The modern integrated systems discussed by the authors include different types of architectures or model. Which of the following is not one of those models?

A.Client-server model

B.Legacy accounting

C.Cloud computing

D.All of the listed are examples of the modern integrated systems.

Due to management's responsibility to monitor operations by examining reports that summarize the results of operations, it is necessary that the system provide timely and accurate information.

True

False

A good set of internal controls may not be as effective in reducing the chance of management fraud as it would be in reducing the chance of fraud committed by an employee.

True

False

All of the following are General controls except for:

A.Software Controls

B.Physical hardware controls

C.Inventory Controls

D.Passwords