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NEW QUESTION 42
Why are preventative controls generally preferred to detective controls?
- A. Because preventive controls include output procedures, which cover the full range of possible reviews, reconciliations and analysis.
- B. Because preventive controls promote doing the right thing in the first place, and lessen the need for corrective action.
- C. Because preventive controls are more sensitive and identify more exceptions than detective controls.
- D. Because preventive controls identify exceptions after-the-fact, allowing them to be used after the entire review is complete and therefore finding exceptions that detective controls may have missed.
Answer: B
NEW QUESTION 43
A computer system automatically locks a user’s account after three unsuccessful attempts to log on.
Which type of control does this scenario represent?
- A. Compensating control.
- B. Detective control.
- C. Preventive control.
- D. Corrective control.
Answer: C
NEW QUESTION 44
Human resources and payroll are separate departments. Which of the following combinations would provide the best segregation of duties?
- A. Human resources personnel add employees, review and submit payroll hours to the payroll department for processing, and deliver paychecks to employees.
- B. Payroll personnel add employees and enter employee bank account numbers but process hours only as approved by the human resources department. Paychecks are automatically deposited in the employee’s bank account.
- C. Human resources personnel add employees, and payroll personnel process hours and enter employee bank account numbers. Paychecks are automatically deposited in the employee’s bank account.
- D. Human resources personnel add employees, payroll personnel process hours, and human resources personnel deliver paychecks to employees.
Answer: C
NEW QUESTION 45
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