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Exam (elaborations)

CIA Part 1: Control: Types & Techniques

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CIA Part 1: Control: Types & Techniques

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CIA - Certified Internal Auditor
Course
CIA - Certified Internal Auditor

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CIA Part 1: Control: Types &
Techniques
ControlM-
MAnswerMisM"anyMactionMtakenMbyMmanagement,MtheMboard,MandMotherMpartiesMto
MmanageMriskMandMincreaseMtheMlikelihoodMthatMestablishedMobjectivesMandMgoalsMw
illMbeMacheived.MManagementMplans,Morganizaes,MandMdirectsMtheMperformanceMofMsu
fficientMactionsMtoMprovideMreasonableMassuranceMthatMobjectivesMandMgoalsMwillMbe
Machieved.


ControlMprocessesM-
MAnswerMareM"theMpolicies,MproceduresM(bothMmanualMandMautomated),MandMactivitie
sMthatMareMpartMofMtheMcontrolMframework,MdesignedMandMoperatedMtoMensureMtha
tMrisksMareMcontainedMwithinMtheMlevelMthatManMorganizationMisMwillingMtoMaccept



measurementMandMcorrectionM-
MAnswerMControlMrequiresMfeedbackMonMtheMresultsMofMorganizationalMactivitiesMforM
theMpurposesMofM________M____M__________



TransactionMtrailsM-
MAnswerMaMcompleteMtrailMusefulMforMauditMandMotherMpurposesMmightMexistMforM
onlyMaMshortMtimeMorMonlyMinMcomputerMreadableMform.MTheMnatureMofMtheMtrail
MisMoftenMdependentMonMtheMtransactionMprocessingMmode.


UniformMprocessingMofMtransactionsM-
MAnswerMComputerMprocessingMuniformlyMsubjectsMsimilarMtransactionsMtoMtheMsame
MprocessingMinstructionsMandMthusMvirtuallyMeliminatesMclericalMerror.


SegregationMofMfunctionsM-
MAnswerMmanyMcontrolsMonceMperformedMbyMseparateMindividualsMmayMbeMconcentra
tedMinMcomputerMsystems.MThus,ManMindividualMwhoMhasMaccessMtoMtheMcomputerM
mayMperformMincompatibleMfunctions.MAsMaMresult,MotherMcontrolsMmayMbeMnecessar
yMtoMachieveMtheMcontrolMobjectivesMordinarilyMaccomplishedMbyM________M___M____
__



PotentialMforMincreasedMmanagementMsupervisionM-
MAnswerMcomputerMsystemsMofferMmanagementMmanyManalyticalMtoolsMforMreviewMan
dMsupervisionMofMoperations.MTheseMadditionalMcontrolsMmayMenhanceMinternalMcontro

, l.MForMexample,MtraditionalMcomparisonsMofMactualMandMbudgetedMoperatingMratiosMa
ndMreconciliationsMofMaccountsMareMoftenMavailableMforMreviewMonMaMmoreMtimelyM
basis.MFurtermore,MsomeMprogrammedMapplicationsMprovideMstatisticsMregardingMcomput
erMoperationsMthatMmayMbeMusedMtoMmonitorMactualMprocessing.



InitiationMorMsubsequentMexecutionMofMtransactionsMbyMcompuerM-
MAnswerMcertainMtransactionsMmayMbeMautomaticallyMinitiatedMorMcertainMprocedures
MrequiredMtoMexecuteMaMtransactionMmayMbeMautomaticallyMperformedMbyMaMcompu
terMsystem.MTheMauthorizationMofMtheseMtransactionsMorMproceduresMmayMnotMbeMd
ocumentedMinMtheMsameMwayMasMthoseMinMaMmanualMsystem.MAccordingly,Mmanage
ment'sMauthorizationMmayMbeMimplicitMinMitsMacceptanceMofMtheMdesignMofMtheMsyst
em.



PreventativeMcontrolsM-
MAnswerM_______M______MdeterMtheMoccurrenceMofMunwantedMevents


detectiveMcontrolsM-
MAnswerM_________M________MalertMtheMproperMpeopleMafterManMunwantedMevent.


CorrectiveMcontrolsM-MAnswerMcorrectMtheMnegativeMeffectsMofMunwantedMevents



directiveMcontrolsM-
MAnswerM_____M_____McauseMorMencourageMtheMoccurrenceMofMaMdesirableMevent.


compensatoryM"mitigated"McontrolsM-
MAnswerM_______M_______MmayMreduceMriskMwhenMtheMprimaryMcontrolsMareMineffe
ctive.MHowever,MtheyMdoMnotMbyMthemselves,MreduceMriskMtoManMacceptableMlevel



ComplementaryMcontrolsM-
MAnswerM_______M_____MworkMwithMotherMcontrolsMtoMreduceMriskMtoManMaccepta
bleMlevel.MTheirMsynergyMisMmoreMeffectiveMthanMeitherMcontrolMbyMitself.



BatchMprocessingM-
MAnswerMInMthisMmode,MtransactionsMareMaccumulatedMandMsubmittedMtoMtheMcomp
uterMasMaMsingleMbatch.
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Uploaded on
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Number of pages
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Written in
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Type
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