Questions from Accounting Information Systems

Q: What does it mean when information flows “down, across,

What does it mean when information flows “down, across, and up the organization”?

Q: Identify and describe the five categories of the AICPA Trust Services Principles

Identify and describe the five categories of the AICPA Trust Services Principles.

Q: Distinguish between the Trust Services Principles of privacy and confidentiality.

Distinguish between the Trust Services Principles of privacy and confidentiality.

Q: What does section 404 of the Sarbanes– Oxley Act require of

What does section 404 of the Sarbanes– Oxley Act require of management regarding internal control systems?

Q: What is the difference between general controls and application controls?

What is the difference between general controls and application controls?

Q: Is it necessary to have both general controls and application controls to

Is it necessary to have both general controls and application controls to have a strong system of internal controls?

Q: What kinds of risks or problems can occur if an organization does

What kinds of risks or problems can occur if an organization does not authenticate users of its IT systems?

Q: Explain the general controls that can be used to authenticate users.

Explain the general controls that can be used to authenticate users.

Q: Why should an organization be concerned about repudiation of sales transactions by

Why should an organization be concerned about repudiation of sales transactions by the customer?

Q: A firewall should inspect incoming and outgoing data to limit the passage

A firewall should inspect incoming and outgoing data to limit the passage of unauthorized data flow. Is it possible for a firewall to restrict too much data flow?