Which of the following statements best describes the risks of Enterprise Resource Planning $($ERP$)$ systems?

A$.$ The risks of implementing and operating ERP systems are nearly identical to the risks of implementing and operating IT systems.

B$.$ The risks of operating and implementing ERP systems are greater than the risks of implementing and operating IT systems, due to the scope, size, and complexity of ERP systems.

C$.$ The risks of implementing ERP systems are greater than the risks of implementing IT systems, but the operating risks are nearly identical.

D$.$ The risks of operating ERP systems are greater than the risks of operating IT systems, but the implementation risks are nearly identical.

Segregation of duties is a fundamental concept in an effective system of internal control. But, the internal auditor must be aware that this safeguard can be compromised through:

A$.$ Lack of training of employee

C$.$ Collusion among employees

B$.$ Irregular employee reviews

D$.$ Absence of internal auditing

All other things being equal, which of the following is true?

A$.$ Detective controls are superior to preventive controls.

B$.$ Corrective controls are superior to preventive controls.

C$.$ Preventive controls are equivalent to detective controls.

D$.$ Preventive controls are superior to detective controls.

Computer accounting control procedures are referred to as general or application controls.

The primary objective of application controls in a computer environment is to

A$.$ ensure that the computer system operates efficiently.

B$.$ ensure the validity, completeness, and accuracy of financial transactions.

C$.$ provide controls over the electronic functioning of the hardware.

D$.$ plan for the pro ERP systems are very complex and have proven difficult to implementation of the facilities and backup for the systems.

Which of the following is a preventive control?

A$.$ Training

C$.$ Log analysis

B$.$ CIRT

D$.$ Virtualization