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NEW QUESTION: 1
Proper segregation of duties reduces the opportunities to allow any employee to be in a position to both:
A. Monitor internal controls and evaluate whether the controls are operating as intended.
B. Adopt new accounting pronouncements and authorize the recording of transactions.
C. Journalize cash receipts and disbursements and prepare the financial statements.
D. Record and conceal fraudulent transactions in the normal course of assigned tasks.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Proper segregation of duties reduces the opportunities for any individual to both
perpetrate and conceal errors or fraud.
Choice "A" is incorrect. Proper segregation of duties typically involves assigning different people the
responsibilities of authorizing transactions, recording transactions, and maintaining custody of the related
assets. Since journalizing cash receipts and disbursements and preparing the financial statements are
both recordkeeping functions, this would not be a violation of proper segregation of duties.
Choice "B" is incorrect. Monitoring internal controls and evaluating whether those controls are operating as
intended would properly be performed by one person. Combining these functions does not violate the
concept of proper segregation of duties, since it does not encompass an inappropriate combination of
authorization, recordkeeping, and custodial functions.
Choice "C" is incorrect. Proper segregation of duties typically involves assigning different people the
responsibilities of authorizing transactions, recording transactions, and maintaining custody of the related
assets. Since adopting new accounting pronouncements and authorizing the recording of transactions are
both authorization functions, this would not be a violation of proper segregation of duties.
NEW QUESTION: 2
In what order would the following outputs of the COBIT 5 Goals cascade mechanism be produced?
1.Enterprise Goals
2.Stakeholder needs
3 Enabler Goals
4. IT-related Goals
A. 1, 2, 3, 4
B. 2, 1, 4, 3
C. 2. 3, 1, 4
D. 3, 2, 4, 1
Answer: B
NEW QUESTION: 3
Which master data elements in TSW can be assigned to a book transfer transport system?
Note: There are 2 correct answers to this question.
A. Planning Location
B. Storage Location
C. Material
D. Location
E. In-transit Plant
Answer: A,D
NEW QUESTION: 4
An organization allows employees to use personally owned mobile devices to access customer's personal information. An IS auditor's GREATEST concern should be whether
A. Mobile devices are compatible with company infrastructure
B. Devices have the capability to segregate business and personal data.
C. Mobile device security policies have been implemented
D. Devices have adequate storage and backup capabilities
Answer: C