which of the following is not a potential threat to computer hardware and peripheral 640854

1. Which of the following is NOT a potential threat to computer hardware and peripherals?

a. low humidity

b. high humidity

c. carbon dioxide fire extinguishers

d. water sprinkler fire extinguishers

2. Computer accounting control procedures are referred to as general or application controls. The primary objective of application controls in a computer environment is to

a. ensure that the computer system operates efficiently.

b. ensure the validity, completeness, and accuracy of financial transactions.

c. provide controls over the electronic functioning of the hardware.

d. plan for the protection of the facilities and backup for the systems.

3. Which of the following is NOT a task performed in the audit planning phase?

a. reviewing an organization’s policies and practices

b. determining the degree of reliance on controls

c. reviewing general controls

d. planning substantive testing procedures

4. Which of the following risks does the auditor least control?

a. inherent risk

b. control risk

c. detection risk

d. all are equally controllable

5. Which of the following would strengthen organizational control over a large scale data processing center?

a. Requiring the user departments to specify the general control standards necessary for processing transactions.

b. Requiring that requests and instructions for data processing services be submitted directly to the computer operator in the data center.

c. Having the database administrator report to the manager of computer operations.

d. Assigning maintenance responsibility to the original system designer who best knows its logic.

e. None of the above.