Question 1
Which framework is most commonly referenced by CPAs when evaluating IT general controls and IT application controls in a US audit?
Correct Answer:
COBIT
Question 2
Under AICPA standards, what is the primary purpose of reviewing IT general controls (ITGCs) during a financial statement audit?
Correct Answer:
To assess whether automated application controls can be relied upon
Question 3
Which type of IT control automatically prevents an invalid transaction from being processed in an accounting system?
Correct Answer:
Preventive application control
Question 4
An auditor discovers that a company allows programmers to have direct access to the production environment. This is an example of a weakness in which ITGC domain?
Correct Answer:
Logical access
Question 5
Under the AICPA's guidance, a Service Organization Control (SOC) 1 report is primarily used to address controls at a service organization that are relevant to:
Correct Answer:
User entities' internal control over financial reporting
Question 1
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About this Exam

Prepare with the AICPA Certified Public Accountant (CPA) Exam practice quiz. This question bank includes 90 questions covering financial, standards, primary, reporting, and accounting. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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AICPA Certified Public Accountant (CPA) Exam

This practice set contains 90 questions from the matching question bank and focuses on financial, standards, primary, reporting, and accounting. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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