6. Accounting Information Systems

Systems Controls — Quiz

Test your understanding of systems controls with 5 practice questions.

Practice Questions

Question 1

Which of the following describes a control that ensures all transactions are recorded completely and accurately in the correct accounting period?

Question 2

In the context of IT general controls, what is the primary purpose of a 'change management' process?

Question 3

Consider a scenario where an accounting system automatically flags any invoice amount exceeding $$ \$10,000 $$ for additional supervisory approval. This is an example of which type of control?

Question 4

Which of the following best describes the role of an audit trail in supporting the principle of accountability?

Question 5

If an accounting system's database is regularly backed up and stored off-site, this practice primarily addresses which aspect of systems controls?