An organization uses a database management system (DBMS) as a repository for data. The DBMS, in turn, supports a number of end-user developed applications which were created using fourth-generation programming languages. Some of the applications update the database. Which of the following is the most important control related to the integrity of the data in the database?

• A.End-user applications are developed on personal computers before being implemented on the mainframe.
• B.End users have their read-only applications approved by the information systems department before accessing the database.
• C.Concurrency update controls are in place.
• D.A hierarchical database model is adopted so that multiple users can be served at the same time.

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The sale of final goods is <List A> the gross domestic product, and the sale of intermediate goods is <List B> the gross domestic product.

• A.Option A
• B.Option B
• C.Option C
• D.Option D

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Which of the following statements is most accurate concerning the management and audit of a web server?

• A.The file transfer protocol (FTP) should always be enabled
• B.The simple mail transfer protocol (SMTP) should be operating under the most privileged accounts
• C.The number of ports and protocols allowed to access the web server should be maximized
• D.Secure protocols for confidential pages should be used instead of clear-text protocols such as HTTP or FTP

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An internal auditor has been asked to conduct an investigation involving allegations of independent contractor fraud. Which of the following controls would be least effective in detecting any potential fraudulent activity?

• A.Monthly management review of all contractor activity.
• B.Documented policy and procedures.
• C.Periodic account reconciliation of contractor charges.
• D.Exception report identifying payment anomalies.

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An organization decided to install a motion detection system in its warehouse to protect against after-hours theft. According to the COSO enterprise risk management framework, which of the following best describes this risk management strategy?

• A.Sharing.
• B.Elimination.
• C.Reduction.
• D.Avoidance.

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