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ACCA会计师与企业练习题:控制、安全与审计

来源 :中华考试网 2016-10-19

  Question:Which ONE of the following would be classed as a contingency control in an information system?

  A. System recovery procedures

  B. Data validation procedures

  C. Password-only access to the system

  D. Audit trails

  The correct answer is: System recovery procedures

  Rationale: System recovery procedures are set in place for activation in the event of breakdown, to get the system up and running again: this is a contingency control, because it plans for a 'worst case scenario'.

  Password access is an example of a security control: protecting data from unauthorised modification, disclosure or destruction of data.

  Audit trails (showing who has accessed a system and what they have done) and data validation (checking that input data is not incomplete or unreasonable) are examples of integrity controls: controls which maintain the completeness and correctness of data in the system.

  Pitfalls: There is a lot of vocabulary and procedure in this area: make sure that you could answer questions on a variety of different data security controls.

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