CMA Part 1 - Section E
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In Inglés
In Inglés
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Modos dinámicos
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CMA Part 1 - Section E - Marcador
CMA Part 1 - Section E - Detalles
Niveles:
Preguntas:
148 preguntas
| 🇬🇧 | 🇬🇧 |
| Developed and implemented to help achieve entity’s objective | Internal Control |
| It includes all of the means by which business are directed and controlled | Corporate governance |
| Aligning the goals of two or more groups | Goal congruence |
| Importance of Corporate Governance | Vital for general health and well-being of a country as well the company and its investors |
| When does entity recognized as legal entity? | When certificate of incorporation has been issued |
| This board committee should oversee the accounting and financial reporting process and the audits of the financial statements | Audit Committee |
| Responsibilities of the CEO | Depends on the board of directors’ mandate |
| Risk identification which occur at level of subsidiaries, divisions operating units or functions | Transaction Level Risks |
| High likelihood of occurrence and high impact risks | Avoidance/exiting |
| High likelihood of occurrence and low impact risks | Reduction / Mitigation |
| Low likelihood of occurrence and high impact risks | Sharing / Insurance |
| Compliance with anti-bribery provision is responsibility of who? | Entire government |
| Develop US auditing standards | Public Company Accounting Oversight Board |
| Organization’s ethical values, foundation of internal control | Control Environment |
| Process of identifying, analyzing, and managing risks | Risk Assessment |
| Internal control actions established | Control Activities |
| Sharing the identified and captured info regarding internal control | Information and communication |
| Designed to support continued operation of technology and to support automated control activities | Technology general controls |
| 10k (Annual Report) and 10Q (Quarterly report) must be accompanied by | Certification of the company's principal executive director (MRL) |
| SEC and PCAOB prescribed what kind of approach in evaluating internal control? | Top-down, risk based approach |
| Who nominates company's independent auditors? | Audit committee, ratified by shareholders |
| Control which relate to system components, processes and data in a system environment | General controls |
| The one who reviews the current systems to make sure that it is meeting the need of the organization | System analyst |
| The one who reconciles input to output. Distributes output to authorized users and checks that errors are corrected. | Data control group |
| The one who converts and transmit data | Data conversion operator |
| The one who controls the access to various files, making program changes, and making source code details available only to those who need to know | Database administrator |
| Document created by a computer, then some additional information is added to it and it is returned to become an input document to the computer. | Turnaround document |
| Monitors the use of software and prevent unauthorized access to it | Software controls |
| Used to prevent unauthorized changes to application and system | Program security controls |
| Controls which keeps the computer equipment physically secure | Hardware controls |
| Prevent access to data files without authorization and prevent unauthorized or accidental change or destructions | Data security control |
| Established predefined data limits in input | Limit checks |
| Match the input to an acceptable set of values | Validity checks |
| Limit the number of digits in input | Overflow checks |
| Input of information twice | Key verification |
| Control totals for nonmonetary information | Hash totals |
| Compares input with the existing records | Reasonable checks |
| Assure the numeric data are used only for input | Numeric checks |
| Controls designed to provide reasonable assurance that no transactions have been lost or incorrectly added and prevent/discouraged improper manipulation of data | Processing controls |
| Processing controls at the time of data access | Data access controls |
| Used to control movement of data from source to the processing point or from processing point to another | Transmittal documents |
| Controls involving data manipulation later in the processing | Data manipulation controls |
| Used to test a computer program | Test data |
| Provide reasonable assurance that the input and processing have resulted in valid output | Output controls |
| Provide all changes to master file and create an audit trail | Activity/proof listing |
| Reconciliation of input totals and processing totals | Output total reconciliation |
| Resubmission of corrected error transactions as if they were new transactions | Upstream resubmission |
| A self-monitoring system | Cybernatic system |
| Produce feedback that can be monitored to and evaluated to determine if the system is functioning as it is supposed to | Feedback control |
| Attempts to predict when problems and deviations will occur before they actually occur. | Feedforward controls |
| Running both the old and the new system together for a period of time | Parallel conversion |
| Converting only parts of the application at a time or only a few locations at a time | Phased conversion |
| Changing immediately from the old system to the new system | Direct conversion |
| Process of assigning people account and passwords | User account management |
| Computer users’ ability to observe transmission intended for someone else | Electronic eavesdropping |
| Repeatedly accessing website so that legitimate users cannot connect to it | Denial of Service (DOS) |
| Cybercrime tool which is intended to destroy or take control of another computer | Malware installation |
| Software that grabs all of the traffic flowing into and out of a computer attached to a network | Sniffers |
| Sends too much data to the buffer in a computer’s memory, crashing it or enabling the hacker to gain control over it | Buffer overflow |
| Deceiving company employees to divulge information | Social engineering |
| Limiting websites an organization can access | Proxy-server |
| Eliminates the broadcasting of traffic to every machine | Switched network |
| A point in the process where an error or irregularity is likely to occur | Control point (WCGWs) |