CGA Information Technology & Systems Flashcards
6 cards from real CGA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 6 CGA Information Technology & Systems flashcards as text
Which type of IT control is designed to prevent errors or unauthorized access before they occur?
Answer: Preventive control
Preventive controls, such as access passwords and input validation, are designed to stop errors or unauthorized actions before they happen.
In an ERP system, which of the following represents a key general IT control?
Answer: Logical access controls restricting system entry to authorized users
Logical access controls — such as passwords, user IDs, and permission levels — are fundamental general IT controls that protect the integrity of an ERP system.
What is the primary risk of inadequate segregation of duties in an accounting system?
Answer: Increased potential for fraud and undetected errors
When one person controls multiple stages of a transaction (e.g., authorization, recording, and custody), the risk of fraud and undetected errors increases significantly.
A business continuity plan (BCP) primarily ensures that:
Answer: Critical business functions can continue after a disruptive event
A BCP outlines how an organization maintains essential operations and recovers from disruptions such as natural disasters or system failures.
Which of the following best describes a data warehouse?
Answer: A centralized repository of integrated data used for analysis and reporting
A data warehouse consolidates data from multiple sources into a single, integrated system optimized for analytical queries and business intelligence reporting.
What does the acronym CAAT stand for in auditing?
Answer: Computer-Assisted Audit Techniques
CAATs (Computer-Assisted Audit Techniques) are software tools and methods auditors use to directly test and analyze electronic data.