Practice Test 1 - CPA Isc

20 questions. Answer them in any order, then submit to see your score and every explanation.

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1. In the SDLC, the 'Design' phase translates requirements into:
2. An auditor is reviewing a company's backup and recovery controls and wants to assess whether backups are actually restorable. Which of the following audit procedures provides the most direct evidence?
3. Which of the following vulnerabilities is most commonly exploited in ransomware attacks?
4. Which of the following metrics is most useful for evaluating the effectiveness of an incident management process?
5. During disaster recovery planning for a private company's customer billing system, management wants near-real-time copies of critical data at a secondary site to reduce recovery point objectives. The environment includes database servers, storage arrays, and a dedicated network link between sites. Which component is essential to keep data synchronized between the primary and secondary locations?
6. A company's objective to ensure that its quarterly financial statements are prepared accurately and in accordance with Generally Accepted Accounting Principles (GAAP) falls into which category of objectives defined by the COSO framework?
7. An emergency production fix skips normal approval. What must happen next?
8. According to the COSO framework, a significant deficiency in the Control Environment would most likely have a pervasive negative effect on which other component?
9. A data governance committee is established at an organization. The primary purpose of this committee is to:
10. Which of the following is the most significant advantage of using data analytics over traditional sampling methods in auditing?
11. A company's product master data includes standard cost information used for inventory valuation. An unauthorized change increases the standard cost of a component by 35%. What is the primary financial reporting risk?
12. A company's payroll batch job fails midway through processing on payday, completing only 60% of the payroll run. Which operations control would most directly detect this failure?
13. Which of the following hashing algorithms is considered cryptographically broken and should not be used for security-sensitive applications?
14. Application controls over data input are designed primarily to:
15. Which of the following system conversion strategies carries the highest operational risk during a system implementation?
16. Which of the following correctly identifies the four primary categories of IT general controls?
17. A government agency conducts an IT security assessment and identifies that staff frequently reuse passwords across systems. Management wants to reduce account takeover risk by enforcing additional verification during sign-in and by requiring stronger credential handling. Which IT infrastructure component is most vulnerable to security threats if it is misconfigured or not properly protected, given it stores and validates user credentials for many systems?
18. The COSO Enterprise Risk Management (ERM) framework is primarily designed to:
19. A legacy app needs reversible encrypted SSNs to stay 9 digits. Best choice?
20. An organization's ITSM platform automatically creates a problem record when three or more incidents with the same category and affected system are logged within a 30-day period. This automation is designed to:

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