IT audit, data management, and systems controls topics tested on the CPA ISC discipline section.
40 cards · basic cards · AI-written, checked twice. Edit anything.
- In information security, what does the CIA triad stand for?
Show answer
Confidentiality, Integrity, and Availability- What is the purpose of general IT controls (ITGCs)?
Show answer
To ensure the overall IT environment is stable, secure, and reliable so that application controls can be relied upon- What are application controls?
Show answer
Controls built into software that prevent, detect, or correct errors during transaction processing- What is the primary focus of a SOC 1 report?
Show answer
Controls at a service organization relevant to a user entity's internal control over financial reporting- What is the primary focus of a SOC 2 report?
Show answer
Controls related to security, availability, processing integrity, confidentiality, or privacy at a service organization- What is the difference between a SOC report Type I and Type II?
Show answer
Type I evaluates the design of controls at a single point in time; Type II evaluates operating effectiveness over a period of time- What is COBIT primarily used for?
Show answer
A framework for IT governance and management of enterprise IT control objectives- What is the COSO Internal Control Integrated Framework used for?
Show answer
Designing, implementing, and evaluating the effectiveness of internal control across an organization, including IT- What is segregation of duties?
Show answer
Dividing key tasks among different people so no one person can both commit and conceal an error or fraud- What is the purpose of a change management control?
Show answer
To ensure changes to systems or programs are authorized, tested, and approved before being moved into production- What is the standard order of phases in the systems development life cycle (SDLC)?
Show answer
Planning, analysis, design, development, testing, implementation, and maintenance- What is an access control?
Show answer
A safeguard that restricts who can view or use system resources based on identity and authorization- What are the three general categories of authentication factors?
Show answer
Something you know, something you have, and something you are- What is multi-factor authentication (MFA)?
Show answer
A login method requiring two or more independent authentication factors before granting access- What is the primary purpose of a firewall?
Show answer
To monitor and control incoming and outgoing network traffic based on defined security rules
FlashKeepers