COBIT's Accountability Framework Can Enhance Internal Control by Assigning Responsibility

question 30

Multiple Choice

COBIT's accountability framework can enhance internal control by assigning responsibility and designating authority for various tasks related to information systems security. Which of the following groups is most suited to develop technical security controls?

• A) Board of directors.
• B) External auditors.
• C) Audit committee.
• D) Information security management.

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Definitions:

Traditional Costing

An accounting method that allocates overhead costs to products based on a predetermined rate, often using direct labor hours or machine hours as the base.

Activity-Based Costing

A costing technique that assigns costs to products or services based on the activities and resources that contribute to the production or delivery.

Activity Rate

In cost accounting, it refers to the cost driver rate used in activity-based costing to allocate overhead costs to products or services based on their consumption of activities.

General Factory

Typically refers to a manufacturing site where various goods are produced through a combination of human labor, machines, and processes.