Free Access to IIA.IIA-CIA-Part3.v2026-03-26.q303 with Valid Practice Test (Page 44)

Question 211

Which of the following would be classified as IT general controls?

A.Error listings.
B.Distribution controls.
C.Transaction logging.
D.Systems development controls.

Correct Answer: D

IT General Controls (ITGCs) refer to foundational IT controls that support the reliability and security of information systems across all applications. Systems development controls fall under ITGCs because they ensure that:
* IT systems are developed, tested, and implemented securely.
* Change management, system testing, and access controls are enforced before deployment.
* Ensuring Secure Development Practices:
* IIA GTAG 8: Auditing Application Controls states that strong systems development controls prevent unauthorized access and errors in IT systems.
* Risk Mitigation in Software Changes:
* IIA Standard 2110 - Governance requires IT governance to enforce security policies for system development.
* Weak controls increase risks of security vulnerabilities and financial misstatements.
* Alignment with COSO & COBIT Frameworks:
* COBIT (Control Objectives for Information and Related Technologies) classifies systems development controls as an ITGC domain.
* COSO Internal Control - Integrated Framework supports secure system change processes.
* A. Error listings (Incorrect)
* Reason: Error listings are application controls that detect transaction errors within specific processes. ITGCs support all systems, not just specific applications.
* B. Distribution controls (Incorrect)
* Reason: Distribution controls deal with physical/logistical distribution of information or resources, not core ITGC functions.
* C. Transaction logging (Incorrect)
* Reason: While transaction logging is important for data integrity and security, it is an application control, not a general IT control.
* IIA GTAG 8: Auditing Application Controls - Defines IT general controls and application-specific controls.
* IIA Standard 2110 - Governance - Requires secure IT development and governance structures.
* COBIT & COSO Internal Control Frameworks - Classify system development controls as critical ITGCs.
Why is Answer D Correct?Analysis of Incorrect Answers:IIA References:Thus, the correct answer is D.
Systems development controls.

Question 212

The first step in determining product price is:

A.Determining the cost of the product.
B.Developing pricing objectives.
C.Selecting a pricing method.
D.Evaluating prices set by the competitors.

Question 213

Business process reengineering is most likely to:

A.Implement modern information systems technology to eliminate some controls.
B.Be applied within individual departments.
C.Improve existing procedures.
D.Apply a continuous improvement model.

Question 214

What is the economic term used to describe the situation in which each nation specializes in the production of goods that it produces relatively more efficiently than other nations and imports those goods that are produced relatively more efficiently by other nations?

A.Balance of trade.
B.Diminishing returns.
C.Relative competition.
D.Comparative advantage.

Question 215

In accounting, which of the following statements is true regarding the terms debit and credit?

A.Credit means an increase in an account and debit means a decrease
B.Credit indicates the right side of an account and debit the left side.
C.Debit means an increase in an account and credit means a decrease.
D.Debit indicates the right side of an account and credit the left side

Question 211

Question 212

Question 213

Question 214

Question 215

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