ICAEW ARF · Chapter 4 · Question 5 of 12
Which of the following is an IT general control?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) Regular back-up of data, with copies stored securely off-site
Explanation
General IT controls apply to the whole IT environment, for example back-ups, access security, program development and change controls. Check digits, batch totals and range checks are application controls, which relate to the input, processing and output of a particular application.
More Internal control systems and IT controls MCQs
- Q7Two cheque signatories, each required to approve every payment, agree together to sign payments to a fictitious supplier they have set up…
- Q8Which of the following is a test of control?
- Q9How should an auditor communicate significant deficiencies in internal control identified during an audit?
- Q10Which of the following would NOT normally be included in an auditor's report to management on internal control deficiencies?
- Q11Which of the following controls best prevents unauthorised changes being made to a company's accounting software?