The following statements have been made about logical access controls:(1) Their primary purpose is to stop unauthorised access to the data and software in asystem.(2) They include the use of passwords.(3) It is never possible for logical access controls to stop all unauthorised attempts toaccess confidential data.Which of the statements above are true?
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1 .Anthony’s model defines three levels of management – Strategic, Tactical and Operational.Which of the following tasks would NOT normally be performed by tactical managers?
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2 .What type of information systems monitor the elementary activities and transactions ofthe organisations?
A Management-level systems B Transactions processing systems C Knowledge-level systems D Strategic-level systems
3 .Projections and responses to queries are typically outputs from what type of system?
A Decision Support Systems B Management Information Systems C Executive information systems D Transactions processing systems
4 .The following statements have been made about Enterprise Resource Planning (ERP)systems:(1) They aim to allow all departments within an organisation to share information.(2) They are used only by strategic managers.(3) They typically include an accounting module.Which of the above statements are correct?
A 1 and 2 only B 1 and 3 only C 2 and 3 only D All of the above
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A Item 1 Direct;Item 2 Direct B Item 1 Direct;Item 2 Indirect C Item 1 Indirect;Item 2 Direct D Item 1 Indirect;Item 2 Indirect
7 .可以直接修改他人填制而未被审核的凭证。（ ）
Y 对 N 错
8 .Which TWO of the following are reasons why organisations need to have effectivesystems of control?(1) Managing going concern risk(2) Maximising its profitability(3) Managing its assets and liabilities(4) Cutting down the time needed for the audit(5) Complying with laws and regulations
A 2 and 3 B 1 and 3 C 1 and 5 D 4 and 5
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A 1, 3 and 5 B 1, 2 and 3 C 1, 2 and 5 D 3, 4 and 5
10 .ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understandingthe Entity and Its Environment states that an internal control system in an organisationconsists of five components: the control environment, the entity’s risk assessment process, theinformation system, control activities and monitoring of controls.Which component would include the review by a senior financial manager of monthlybank reconciliations produced by her assistant?
A Control environment B Control activity C Monitoring of controls
