- 1 Marks
AA – L2 – SA – Q1.7 – IT Controls Categorization
Question
Information technology controls are classified as information processing controls or general IT controls. For each of the below controls select the correct categorization.
- One-for-one checking of processed output to source documents
A Information processing
B General IT - Using password protection in computer systems
C Information processing
D General IT
Answer
A, D
Explanation:
- One-for-one checking of processed output to source documents (A) is an information processing control, as it ensures the accuracy of specific data processing.
- Password protection (D) is a general IT control, as it secures the overall IT environment, not specific data processing. Thus, A and D are correct.
- Tags: Audit Evidence, General IT, ICAG, Information Processing, IT Controls
- Level: Level 2
- Topic: Audit and Assurance Evidence
- Uploader: Salamat Hamid