Which of the following control frameworks was acknowledged by the U.S. Securities and Exchange Commission as an appropriate model for designing internal controls under the requirements of the Sarbanes-Oxley Act of 2002?
Answer(s): A
The importance and durability of the COSO Framework was reinforced when the U.S. Securities and Exchange Commission acknowledged it as an appropriate model for designing internal controls under the requirements of the Sarbanes-Oxley Act of 2002.
Which of the following control frameworks groups IT business assurance objectives into the five categories of availability, capability, functionality, protectibility, and accountability?
Answer(s): C
eSAC's IT business assurance objectives fall into these five categories: availability, capability, functionality, protectibility, and accountability.
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(s): B
COBIT describes controls in three areas: process controls, business controls, and IT general and application controls.
Which of the following "families" of controls is not described in The IIA's Global Technology Audit Guide (GTAG) 1, titled information Technology Controls?
Feedback, concurrent, and feed forward controls are not referenced in GTAG 1.
According to eSAC, accountability is:
Accountability is the control attribute that identifies the source of a transaction. It specifies employees' roles, actions, and responsibilities. Thus, the person who caused a transaction is identifiable. Fundamental concepts of accountability are data ownership, identification, and authentication.
Post your Comments and Discuss IIA IIA-CIA-PART3-3P exam prep with other Community members:
Our website is free, but we have to fight against AI bots and content theft. We're sorry for the inconvenience caused by these security measures. You can access the rest of the IIA-CIA-PART3-3P content, but please register or login to continue.