Which of the Following Best Describes Detective Controls

- April 18, 2022

A type of internal control mechanism intended to find problems within a companys processes. Examples of detective controls include the following.

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Reduce the effect of an attack.

. Audit trails The correct answer is. Segregation of duties C. Randy gives a picture of the contrived murder as proof of the event and asks Mike for his money.

O2019 Gleim Publications Inc. Audit trails capture information which can be used for detecting errors. The detective control is a part of the internal control where it assists to detect the errors in the accounting book.

41 Which of the following best describes detective controls. Physical access controls B. Requiring two persons to open mail containing payments.

Access controls are a collection of technical controls that permit access to authorized users systems and applications. Internal audits and other reviews. Assurance from top management that computer centers are kept locked.

Integrated auditing places internal control in the hands of management and reduces the time between the audit and the time of reporting. Detective controls aim to reduce the impact of such events. Automated reports to management that specifically identify delinquent receivables.

Establish the time budget for the audit. Only the gateway shows branching of the sequence flow. Which of the following best describes the difference between a BPMN gateway and a flowcharting decision diamond.

Integrated auditing combines the operational audit function the financial audit function and the IS audit function. One control is used to identify that an error has occurred and the other fixes the problems before a loss occurs. Internal Control 3 18 Which of the following best describes the major disadvantage of using a questionnaire rather than a flowchart to evaluate internal controls.

The PCAOBs AS No. The gateway does not represent a decision. Therefore they are considered to be detective controls.

Discover attack and trigger preventive or corrective controls. The decision diamond can depict more branching options. Backup procedures used to archive data D.

The entity s process for identifying business risks relevant to financial reporting objectives and deciding about actions to address those risks and the results thereof. Which of the following best describes the purpose of personnel policies and procedures. Access controls help protect against threats and vulnerabilities by reducing exposure to unauthorized activities and providing access to information and systems to only those who.

Checkpoints in production jobs. Ensure the organization hires the right people. Mike offers Randy 10000 to kill a rich uncle.

Which of the following is an example of detective controls. Randy agrees to work with the detective and a sting operation is set up with the cooperation of the uncle. Which of the following statements best describes control environment.

Multiple Choice O Management periodically determines whether the amount of physical assets agree with the accounting records The company should establish formal guidelines to handle cash receipts and make purchases Important documents should be kept in a safe place and electronic files. Reduce the likelihood of a deliberate attack. Which of the following is the best example of a detective control.

Detective control may be employed in accordance with many different goals such as. Detective controls are designed to detect a threat event once that event has occurred. Which of the following best describes integrated auditing.

Establish the level of compliance with controls. Determine the control environment in the department. D The correct answer is D.

Which best describes access controls. The bank reconciliation statement is a part of the accounting process. A corrective control attempts to reverse the effects of an incident and can restore a failed or disabled control.

Echo controls in telecommunications. While both are after the fact A the order of application is not really relevant. Which of the following is an example of a detective control in an information system.

A detective control attempts to detect incidents either as they are occurring or after theyve occurred. Access-control software that uses passwords tokens andor biometrics B. So the detective control detects the transposition error in the book.

Only the decision diamond shows branching of the sequence flow. Which of the following controls is preventive. A compensating control provides an alternative when a primary control fails or is unavailable.

The employment of trustworthy people to enter data into the information system. Which of the following is not one of the four common elements needed to determine whether fraud is present. 5 states that internal controls may be preventive or detective.

While corrective controls keep errors from resulting in loss B detective controls do not warn deterrent controls do. Randy tells a detective about the plot.

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