INFORMATION TECHNOLOGY AUDITING CERTIFICATION EVALUATION EXAMS SET FULL QUESTIONS AND COMPLETE SOLUTION

INFORMATION TECHNOLOGY AUDITING
CERTIFICATION EVALUATION EXAMS SET
FULL QUESTIONS AND COMPLETE
SOLUTION

●● In IT Auditing, what do you evaluate?
Answer: You evaluate the confidentiality, integrity, & availability of IS
as well as the design & operating effectiveness of internal controls
within the IT environment


●● CIA triad (Confidentiality, Integrity, Availability)
Answer: Confidentiality - only authorize personnel have access to the
data


Integrity -trust and rely on the data (ie; its complete & accurate )


Availability - Info can be stored, accessed, & retrieved


●● Auditing AROUND the computer
Answer: Simply only auditing the inputs & outputs


Does not lend itself to reliance on data

, ●● Auditing THROUGH the computer
Answer: Getting an understanding of the system & obtaining comfort in
the operating effectiveness of controls


●● The roles of the IT auditor
Answer: - Advisor: counsels or provides advice to users & mgmt
- Investigator: forensic
- Objective Observer: validate & promote assurance


●● Historical Drivers of IT auditing
Answer:


●● IT Audit Assurance Services
Answer: Represent a broad category of services that are designed to
provide an objective, unbiased assessment. They focus on improving the
quality of financial & non-financial information for decision making


●● Attestation Serivces
Answer: A practitioner is engaged to issue a written communication that
expresses a conclusion about the reliability of a written assertion of
another party. "mgmt is making an assertion & the auditor opining on
the veracity/true-fullness of that assertion"