Video: IT Infrastructure - Practice Questions

In this lesson, Nick Palazzolo, CPA, dives into a detailed exploration of multiple-choice questions centered around the IT infrastructure. He begins by connecting the dots between the COSO framework and various components of IT governance, particularly focusing on how these concepts apply to cloud computing. Nick methodically breaks down a question on governance, clarifying their relevance to components like control activities and the overall control environment. Moreover, he continues by dissecting the role of Cloud Service Providers, using practical examples such as Amazon Web Services and Google Drive to illustrate the primary responsibilities these providers hold, primarily focusing on data storage management. Throughout the session, Nick's thoughtful analysis encourages a deeper understanding of IT infrastructure within the realm of audit and governance.

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Video Transcript

Instructor: Nick Palazzolo

Nick Palazzolo is head instructor of ExamPrep.ai CPA Review. Nick's teaching style is engaging & upbeat, combining practical Big 4 tax & assurance expertise with years of 1-on-1 coaching. His lessons are concise and emphasize what you need to know to pass. Whether you're a recent grad or working full-time, we’re confident you can conquer your CPA exams with Nick’s review.

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Let's dive into some multiple-choice questions here for our IT infrastructure. Hope everyone's doing well as we are taking this wonderful journey together. Which component of the COSO framework, which you definitely need to know for actually multiple of these exams. Obviously, if you're taking ISC, you won't be taking bar, but if you were to be taking bar, you should know that as well as audit as well. That's going to be important there for sure. Formerly from the BEC exam is where this was showing its wonderful light. But which component of the COSO framework primarily enhances governance over Cloud computing by focusing on IT control objectives? First off, you're definitely going to want to memorize everything we talked about COSO. Any mnemonics you may have, any of the graphics, the charts we have, you definitely want to have all that memorized. From there, you should be quite well familiar with, again, like I said, the framework of it, but also the keywords and what indicates what particular component we may be using here. We've got a few of them here. We generally say control activities, risk assessment, information and communication, monitoring, control environment. That's generally the order we say them in. Now, we take a look here. In the question, we're talking about governance over Cloud computing. Cloud computing not as important. Really, I'd say keyword here is governance. Let's dissect the question, which components we're looking for component of the COSO, focusing on IT control objectives. But really, the key word you want to see here is governance. For sure, that is what this question is pointing in on the best. Now, monitoring, ongoing monitoring activities, that's not going to really be governance. Now, this is coming from me who's studied this material quite a bit

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Data Management

Module: 5 Concepts, 48 Videos

IT Infrastructure - Overview

0:25

Introduction to IT Infrastructure

4:28

Key Components of IT Architecture

4:57

Cloud Computing