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NEW QUESTION 49
Which of the following is the most effective user account management control in preventing the unauthorized use of a computer system?
Answer: B
Explanation:
Management's network security policy should include measures to ensure that old and] unused accounts are removed promptly. If employees' accounts expire semiannually, reasonable assurance is provided that accounts in use by unauthorized employees do not exist.
NEW QUESTION 50
Which of the following access setups is appropriate in a computer environment?
Answer: C
Explanation:
The appropriate setup for access in the computer environment is for users to have update access for production data. Users need to update data through applications programs, but have no need to change production programs.
NEW QUESTION 51
Which of the following is required in order for an entity to record a provision?
Answer: D
Explanation:
A provision is a liability of uncertain timing and amount. Recognition of provisions is appropriate when the entity has a legal or constructive present obligation n-' 5ultinn from a past event called an obligating event), it is probable that an outflow of economic benefits will be necessary to settle the obligation, and its amount can be reliably estimated.
NEW QUESTION 52
Which of the following types of controls is not described in the IT Governance Institute's Control Objectives for information and Related Technology COBIT)?
Answer: C
Explanation:
COBIT describes controls in three areas: process controls, business controls, and IT general and application controls.
NEW QUESTION 53
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