11. Which of the following is a category of general controls?

easy a. Processing controls.

c b. Output controls.
c. Physical and online security.
d. Input controls.
13. General controls include all of the following except:
easy a. systems development.
c b. online security.
c. processing controls.
d. hardware controls.
24. Which of the following statements about general controls is not correct?
medium a. Disaster recovery plans should identify alternative hardware to process company data.
d b. Successful IT development efforts require the involvement of IT and non-IT personnel.
c. The chief information officer should report to senior management and the board.
d. Programmers should have access to computer operations to aid users in resolving
problems.
25. Which of the following statements is correct?
medium a. Auditors should evaluate application controls before evaluating general controls.
c b. Auditors should evaluate application controls and general controls simultaneously.
c. Auditors should evaluate general controls before evaluating application controls.
d. None of these statements is correct.
27. Auditors should evaluate the ________ before evaluating application controls because of the
medium potential for pervasive effects.
d a. input controls
b. control environment
c. processing controls
d. general controls
28. A control that relates to all parts of the IT system is called a(n):
medium a. general control.
a b. systems control.
c. universal control.
d. applications control.

29. Controls which apply to a specific element of the system are called:
medium a. user controls.
d b. general controls.
c. systems controls.
d. applications controls.
31. Which of the following is least likely to be used in obtaining an understanding of client general
medium controls?
c a. Examination of system documentation
b. Inquiry of client personnel (e.g., key users)
c. Observation of transaction processing
d. Reviews of questionnaires completed by client IT personnel

32. Which of the following is not a general control?

medium a. Reasonableness test for unit selling price of a sale.
a b. Equipment failure causes error messages on monitor.
c. Separation of duties between programmer and operators.
d. Adequate program run instructions for operating the computer.
34. Auditors usually evaluate the effectiveness of:
medium a. hardware controls before general controls.
c b. sales-cycle controls before application controls.
c. general controls before applications controls.
d. applications controls before the control environment.
35. Controls which are designed to assure that the information processed by the computer is
medium authorized, complete, and accurate are called:
a a. input controls.
b. processing controls.
c. output controls.
d. general controls.

36. Programmers should be allowed access to:

medium a. user controls.
d b. general controls.
c. systems controls.
d. applications controls.
50. Because general controls have a _____ effect on the operating effectiveness of application
medium controls, auditors must consider general controls.
b a. nominal
b. pervasive
c. mitigating
d. worsening
65. Which of the following is not a general control?
challenging a. The plan of organization and operation of IT activity.
c b. Procedures for documenting, reviewing, and approving systems and programs.
c. Processing controls.
d. Hardware controls.