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When evaluating the collective effect of preventive, detective and corrective controls within
a process, an IS auditor should be aware of which of the following?
A. The point at which controls are exercised as data flow through the system
B. Only preventive and detective controls are relevant
C. Corrective controls are regarded as compensating
D. Classification allows an IS auditor to determine which controls are missing -
ANSWER A.
An IS auditor who has discovered unauthorized transactions during a review of electronic
data interchange (EDI) transactions is likely to recommend improving the:
A. EDI trading partner agreements.
B. physical controls for terminals.
C. authentication techniques for sending and receiving messages.
D. program change control procedures. - ANSWER C.
Which of the following is an attribute of the control self-assessment approach?
A. Broad stakeholder involvement
B. Auditors are the primary control analysts
C. Limited employee participation
D. Policy driven - ANSWER A.
1
, A company has recently upgraded its purchase system to incorporate electronic data
interchange (EDI) transmissions. Which of the following controls should be implemented in
the EDI interface to provide for efficient data mapping?
A. Key verification
B. One-for-one checking
C. Manual recalculations
D. Functional acknowledgements - ANSWER D.
When developing a risk-based audit strategy, an IS auditor should conduct a risk assessment
to ensure that:
A. controls needed to mitigate risk are in place.
B. vulnerabilities and threats are identified.
C. audit risk is considered.
D. a gap analysis is appropriate. - ANSWER B.
A PRIMARY benefit derived for an organization employing control self-assessment
techniques is that it:
A. can identify high-risk areas that might need a detailed review later.
B. allows IS auditors to independently assess risk.
C. can be used as a replacement for traditional audits.
D. allows management to relinquish responsibility for control. - ANSWER A.
In planning an IS audit, the MOST critical step is the identification of the:
A. areas of significant risk.
B. skill sets of the audit staff.
C. test steps in the audit.
D. time allotted for the audit. - ANSWER A.
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!!!|A+ GRADED|EXAM READY|95% SUCCESS
When evaluating the collective effect of preventive, detective and corrective controls within
a process, an IS auditor should be aware of which of the following?
A. The point at which controls are exercised as data flow through the system
B. Only preventive and detective controls are relevant
C. Corrective controls are regarded as compensating
D. Classification allows an IS auditor to determine which controls are missing -
ANSWER A.
An IS auditor who has discovered unauthorized transactions during a review of electronic
data interchange (EDI) transactions is likely to recommend improving the:
A. EDI trading partner agreements.
B. physical controls for terminals.
C. authentication techniques for sending and receiving messages.
D. program change control procedures. - ANSWER C.
Which of the following is an attribute of the control self-assessment approach?
A. Broad stakeholder involvement
B. Auditors are the primary control analysts
C. Limited employee participation
D. Policy driven - ANSWER A.
1
, A company has recently upgraded its purchase system to incorporate electronic data
interchange (EDI) transmissions. Which of the following controls should be implemented in
the EDI interface to provide for efficient data mapping?
A. Key verification
B. One-for-one checking
C. Manual recalculations
D. Functional acknowledgements - ANSWER D.
When developing a risk-based audit strategy, an IS auditor should conduct a risk assessment
to ensure that:
A. controls needed to mitigate risk are in place.
B. vulnerabilities and threats are identified.
C. audit risk is considered.
D. a gap analysis is appropriate. - ANSWER B.
A PRIMARY benefit derived for an organization employing control self-assessment
techniques is that it:
A. can identify high-risk areas that might need a detailed review later.
B. allows IS auditors to independently assess risk.
C. can be used as a replacement for traditional audits.
D. allows management to relinquish responsibility for control. - ANSWER A.
In planning an IS audit, the MOST critical step is the identification of the:
A. areas of significant risk.
B. skill sets of the audit staff.
C. test steps in the audit.
D. time allotted for the audit. - ANSWER A.
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