IT Environment and Infrastructure Exam Solution Manual Already Passed

IT Environment and Infrastructure Exam Solution Manual Already Passed Operations - Answers - Data Control Department - Data Control Clerk - Data Entry - Computer Operator - Librarians Auditing around the computer - Answers - In Less complex IT environments - Same documents that would be audited in a manual system can be printed out - Auditor can audit without obtaining extensive knowledge of IT System - IT controls would not be tested - Substantive Approach will be used Auditing through the computer - Answers - More Complex IT environments - Some processes produce evidence that is only available in electronic form - Auditor MUST test the controls; are they effective, and producing reliable information? - If controls are operating effectively, amount of substantive testing can be reduced (Combined approach) Auditing with the computer - Answers - In either less complex or more complex IT situations, auditor may choose to perform auditing procedures using CAATs (CAATs might include the use of Generalized Audit Software (GAS) to perform Audit Data Analytics (ADAs) and other procedures An auditor who is able to verify that a computer program is working properly - Answers Will not have to test individual transactions to be sure the outputs are reliable Benefits of IT - Answers - Timeliness - Analysis - Monitoring - Circumvention - Segregation of duties Two risks of IT that are major concern to auditors: - Answers 1. Unauthorized access - Disclosure, destruction,, and alteration of large amounts of data are possible if unauthorized access occurs. 2. Audit Trail - a step-by-step record by which accounting, trade details, or other financial data can be traced to their source. Other IT Risks - Answers - Overreliance - Changes in programs - Failure to change - Manual Intervention - Loss of data Systems development and maintenance might include the following roles: - Answers - Systems analyst - Application Programmer - Database Administrator Systems Analyst - Answers Designs the information system using systems flowcharts and other tools and prepares specifications for applications programmers, as well as acting as an intermediary between the users and programmers Application Programmer - Answers Writes, tests, and debugs programs that will be used in the system, The programmer also develops instructions for operators to follow when running the programs. Database Administrator - Answers Is an individual or department responsible for the security and information classification of the shared data stored on a database system. This responsibility includes the design, definition, and maintenance of the database. Operations might include the following roles: - Answers - Data control department - Data control clerk - Data Entry - Computer Operator - Librarians Data Control Department - Answers is responsible for collecting data for input into a computer's batch processing operations as well as the dissemination of the finished reports Data Control Clerk - Answers Schedules jobs for the computer and manages the distribution of reports and other output. They may be involved in coding activities, calculating, and checking batch totals, and related clerical tasks. Data Entry - Answers Includes keyboard entry, scanning, and voice recognition. When transactions are entered, they are just stacks of source documents to the keyboard operator. Computer Operator - Answers operates a computer in a datacenter and performs such activities as commanding the operating system, mounting disks and tapes, and placing paper in the printer. Operators may also write the job control Language (JCL), which schedules the daily work for the computer. Librarians - Answers Are the individuals responsible for the safeguarding and maintenance of program and data files. Other Technical Services - Answers - Network administrator - Systems Programmer - Systems administrator(or technical support) - Security Administrator Network administrator - Answers is responsible for maintaining and enhancing computer networks and network connections. Systems Programmer - Answers is responsible for updating and maintaining the operating systems (typically for mainframe computers) Systems Administrator (or Technical Support) - Answers typically installs, upgrades, and monitors software and hardware Security Administrator - Answers is responsible for security of the system including control of access and maintenance of user passwords. Centralized Processing - Answers All activity had to take place on one computer Distributed Processing - Answers A Large volume of tasks to different employees and computers at different locations, known as distributed processing. Internet - Answers is a worldwide network that allows virtually any computer system to link to it by way of an electronic gateway. Intranet - Answers Is a network that is limited to the computers of a single company. Extranet - Answers is similar to an intranet, since it is primarily for users within a single company, but select customers and vendors are able to participate as well