ICAEW ARF · Chapter 4 · Question 11 of 12
Which of the following controls best prevents unauthorised changes being made to a company's accounting software?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) Program changes are tested and approved by users and IT management before being moved into the live environment
Explanation
Program change controls are general IT controls designed to ensure that only authorised, tested changes are made to live programs. Validity checks, range checks and hash totals are application controls over data rather than programs. A bank reconciliation is a manual detective control over cash.
More Internal control systems and IT controls MCQs
- Q1Which of the following is NOT a component of an entity's system of internal control?
- Q2Which of the following forms part of the control environment?
- Q3Which of the following is a detective control rather than a preventive control?
- Q4Which of the following combinations of duties shows the most serious lack of segregation of duties?
- Q5Which of the following is an IT general control?