CIA PART 1 CONTROL TYPES & TECHNIQUES EXAM.FINAL TEST
2026\2027.
Control
is "any action taken by management, the board, and other parties to manage risk and increase the
likelihood that established objectives and goals will be acheived. Management plans, organizaes, and
directs the performance of sufficient actions to provide reasonable assurance that objectives and goals
will be achieved.
Control processes
are "the policies, procedures (both manual and automated), and activities that are part of the control
framework, designed and operated to ensure that risks are contained within the level that an organization
is willing to accept
measurement and correction
Control requires feedback on the results of organizational activities for the purposes of ________ ____
__________
Transaction trails
a complete trail useful for audit and other purposes might exist for only a short time or only in computer
readable form. The nature of the trail is often dependent on the transaction processing mode.
Uniform processing of transactions
Computer processing uniformly subjects similar transactions to the same processing instructions and
thus virtually eliminates clerical error.
Segregation of functions
many controls once performed by separate individuals may be concentrated in computer systems. Thus,
an individual who has access to the computer may perform incompatible functions. As a result, other
controls may be necessary to achieve the control objectives ordinarily accomplished by ________ ___
______
Potential for increased management supervision
computer systems offer management many analytical tools for review and supervision of operations.
These additional controls may enhance internal control. For example, traditional comparisons of actual
and budgeted operating ratios and reconciliations of accounts are often available for review on a more
timely basis. Furtermore, some programmed applications provide statistics regarding computer
operations that may be used to monitor actual processing.
Initiation or subsequent execution of transactions by compuer
, CIA PART 1 CONTROL TYPES & TECHNIQUES EXAM.FINAL TEST
2026\2027.
certain transactions may be automatically initiated or certain procedures required to execute a
transaction may be automatically performed by a computer system. The authorization of these
transactions or procedures may not be documented in the same way as those in a manual system.
Accordingly, management's authorization may be implicit in its acceptance of the design of the system.
Preventative controls
_______ ______ deter the occurrence of unwanted events
detective controls
_________ ________ alert the proper people after an unwanted event.
Corrective controls
correct the negative effects of unwanted events
directive controls
_____ _____ cause or encourage the occurrence of a desirable event.
compensatory "mitigated" controls
_______ _______ may reduce risk when the primary controls are ineffective. However, they do not by
themselves, reduce risk to an acceptable level
Complementary controls
_______ _____ work with other controls to reduce risk to an acceptable level. Their synergy is more
effective than either control by itself.
Batch processing
In this mode, transactions are accumulated and submitted to the computer as a single batch.
Batch processing
in ________ _______, the user cannot influence the process once the job has begun (except to ask that it
be aborted completely). (S)he must wait until the job is finished running to see whether any transactions
were rejected and failed to post
Memo posting
_______ _____ is used by banks for financial transactions when bath processing is used. It posts
temporary credit or debit transactions to an account if the complete posting to update the balance will be
done as part of the end of day batch processing
Online, Real time processing
in this processing system, the database is updated immediately upon entry of the transaction by the
operator. referred to as OLTP, systems.
Application controls
2026\2027.
Control
is "any action taken by management, the board, and other parties to manage risk and increase the
likelihood that established objectives and goals will be acheived. Management plans, organizaes, and
directs the performance of sufficient actions to provide reasonable assurance that objectives and goals
will be achieved.
Control processes
are "the policies, procedures (both manual and automated), and activities that are part of the control
framework, designed and operated to ensure that risks are contained within the level that an organization
is willing to accept
measurement and correction
Control requires feedback on the results of organizational activities for the purposes of ________ ____
__________
Transaction trails
a complete trail useful for audit and other purposes might exist for only a short time or only in computer
readable form. The nature of the trail is often dependent on the transaction processing mode.
Uniform processing of transactions
Computer processing uniformly subjects similar transactions to the same processing instructions and
thus virtually eliminates clerical error.
Segregation of functions
many controls once performed by separate individuals may be concentrated in computer systems. Thus,
an individual who has access to the computer may perform incompatible functions. As a result, other
controls may be necessary to achieve the control objectives ordinarily accomplished by ________ ___
______
Potential for increased management supervision
computer systems offer management many analytical tools for review and supervision of operations.
These additional controls may enhance internal control. For example, traditional comparisons of actual
and budgeted operating ratios and reconciliations of accounts are often available for review on a more
timely basis. Furtermore, some programmed applications provide statistics regarding computer
operations that may be used to monitor actual processing.
Initiation or subsequent execution of transactions by compuer
, CIA PART 1 CONTROL TYPES & TECHNIQUES EXAM.FINAL TEST
2026\2027.
certain transactions may be automatically initiated or certain procedures required to execute a
transaction may be automatically performed by a computer system. The authorization of these
transactions or procedures may not be documented in the same way as those in a manual system.
Accordingly, management's authorization may be implicit in its acceptance of the design of the system.
Preventative controls
_______ ______ deter the occurrence of unwanted events
detective controls
_________ ________ alert the proper people after an unwanted event.
Corrective controls
correct the negative effects of unwanted events
directive controls
_____ _____ cause or encourage the occurrence of a desirable event.
compensatory "mitigated" controls
_______ _______ may reduce risk when the primary controls are ineffective. However, they do not by
themselves, reduce risk to an acceptable level
Complementary controls
_______ _____ work with other controls to reduce risk to an acceptable level. Their synergy is more
effective than either control by itself.
Batch processing
In this mode, transactions are accumulated and submitted to the computer as a single batch.
Batch processing
in ________ _______, the user cannot influence the process once the job has begun (except to ask that it
be aborted completely). (S)he must wait until the job is finished running to see whether any transactions
were rejected and failed to post
Memo posting
_______ _____ is used by banks for financial transactions when bath processing is used. It posts
temporary credit or debit transactions to an account if the complete posting to update the balance will be
done as part of the end of day batch processing
Online, Real time processing
in this processing system, the database is updated immediately upon entry of the transaction by the
operator. referred to as OLTP, systems.
Application controls
