ACC 350 Final Questions with complete
solution 2025
Major categories of pervasive controls include:
a. All of these choices
b. IT controls and monitoring controls
c. corporate policies IT controls and monitoring controls
d. organizational design and
Hide Feedback - correct answer ✔a)
Which type of control plan influences the effectiveness of the control plans at
lower levels of the control hierarchys?
a. Application control plan
b. Business process control plan
c. Pervasive control plan
d. IT control process - correct answer ✔c
The key objective of segregating duties is to:
a. Segregate recording, safeguarding, collusion and authorizing functions
b. Segregate authorization, execution, recording, and safeguarding functions
c. Segregate execution, recording, safeguarding and collusion functions
d. Segregate safeguarding, collusion authorizing and efficient functions -
correct answer ✔b
Having two employees authorize the release of a purchase order or requiring
dual signatures on checks is an example of what type of control?
a. Pervasive controls
,b. Compensatory controls
c. Application controls
d. IT controls
Hide Feedback - correct answer ✔b
what is a policy?
a. A law to prevent fraud
b. A law to compel behaviors
c. A law to enforce penalties for noncompliance
d. A plan or process put in place to guide actions - correct answer ✔d
Identify the item below that is not a category of a personnel control plan:
a. Selection and hiring
b. Monitoring and governance
c. Management and termination
d. Retention and development - correct answer ✔b
Which of the following is not a part of monitoring control plans?
a. Ensuring appropriate communications
b. Monitoring, and observing the work of others
c. Assessment by management to determine whether control plans are
continuing to function appropriately
d. Putting controls in place to periodically follow up on the operation of control
plans - correct answer ✔b
Which of the following is not IT governance?
, a. A process that ensures that IT establishes control processes to achieve
objectives
b. A process that ensures that IT protects the organizations assets
c. A process that ensures that IT supports the organization's strategies
d. A process that ensures that IT supports the organization's objectives -
correct answer ✔a
guides the IT organization in establishing and meeting user information
requirements and in ensuring the effective and efficient use of its resources. -
correct answer ✔steering committee
used to set the direction for the IT projects and authorizes the use of company
resources. - correct answer ✔IT strategic plan
All of the following are major elements of the strategic IT plan, except:
a. Accommodate changes in organizational objectives
b. Write policies
c. Investigate a competitor's use of IT
d. Leverage opportunities to apply information technology - correct answer
✔b
Which of the following functions within the IT organization need to be
segregated?
a. Process data received from user departments
b. Create or update programs
c. All of these choices are correct
d. Protect data and computer equipment - correct answer ✔c
solution 2025
Major categories of pervasive controls include:
a. All of these choices
b. IT controls and monitoring controls
c. corporate policies IT controls and monitoring controls
d. organizational design and
Hide Feedback - correct answer ✔a)
Which type of control plan influences the effectiveness of the control plans at
lower levels of the control hierarchys?
a. Application control plan
b. Business process control plan
c. Pervasive control plan
d. IT control process - correct answer ✔c
The key objective of segregating duties is to:
a. Segregate recording, safeguarding, collusion and authorizing functions
b. Segregate authorization, execution, recording, and safeguarding functions
c. Segregate execution, recording, safeguarding and collusion functions
d. Segregate safeguarding, collusion authorizing and efficient functions -
correct answer ✔b
Having two employees authorize the release of a purchase order or requiring
dual signatures on checks is an example of what type of control?
a. Pervasive controls
,b. Compensatory controls
c. Application controls
d. IT controls
Hide Feedback - correct answer ✔b
what is a policy?
a. A law to prevent fraud
b. A law to compel behaviors
c. A law to enforce penalties for noncompliance
d. A plan or process put in place to guide actions - correct answer ✔d
Identify the item below that is not a category of a personnel control plan:
a. Selection and hiring
b. Monitoring and governance
c. Management and termination
d. Retention and development - correct answer ✔b
Which of the following is not a part of monitoring control plans?
a. Ensuring appropriate communications
b. Monitoring, and observing the work of others
c. Assessment by management to determine whether control plans are
continuing to function appropriately
d. Putting controls in place to periodically follow up on the operation of control
plans - correct answer ✔b
Which of the following is not IT governance?
, a. A process that ensures that IT establishes control processes to achieve
objectives
b. A process that ensures that IT protects the organizations assets
c. A process that ensures that IT supports the organization's strategies
d. A process that ensures that IT supports the organization's objectives -
correct answer ✔a
guides the IT organization in establishing and meeting user information
requirements and in ensuring the effective and efficient use of its resources. -
correct answer ✔steering committee
used to set the direction for the IT projects and authorizes the use of company
resources. - correct answer ✔IT strategic plan
All of the following are major elements of the strategic IT plan, except:
a. Accommodate changes in organizational objectives
b. Write policies
c. Investigate a competitor's use of IT
d. Leverage opportunities to apply information technology - correct answer
✔b
Which of the following functions within the IT organization need to be
segregated?
a. Process data received from user departments
b. Create or update programs
c. All of these choices are correct
d. Protect data and computer equipment - correct answer ✔c
