INFORMATION TECHNOLOGY AUDITING
COMPREHENSIVE EXAM SCRIPT VERIFIED
QUESTIONS AND SOLUTIONS GRADED
APLUS
●● When scoping the IT audit procedures that need to be completed,
auditors need to be concerned with ______
Multiple choice question.
the full range of control activities implemented by management
key control activities being relied on the mitigate the RMM
only those control activities deemed important by the IT auditors
Answer: key control activities being relied on the mitigate the RMM
●● IT dependencies must be tested for ______.
Multiple select question.
purely manual control activities that do not rely on a system generated
report
manual control activities that rely on a system generated report
entirely automated controls
Answer: manual control activities that rely on a system generated report
entirely automated controls
,●● Audit professionals generally categorize ___________ level controls
as either general controls or application controls.
Answer: entity
●● In an information technology environment, audit teams need to be
concerned with ______ errors.
Multiple select question.
random processing
input
systematic processing
Answer: input
systematic processing
●● In determining whether an audit team can rely on IT controls,
auditors must determine the scope of the IT testing plan completed by
carefully identifying each of the IT ____________
Answer: dependencies or dependency
●● Controls that apply to all applications of an accounting information
system are called ______ controls.
Answer: general
●● The identification of IT applications and systems typically occurs
during the _______ of each financial reporting process.
, Answer: walkthrough
●● The most common form of control related to access is the use of
______.
Answer: passwords
●● Which of the following statements is correct?
Multiple choice question.
When forming the IT testing plan, only entirely automated controls need
to be tested.
Manual control activities that rely on a system generated report get
special consideration when forming the IT audit testing plan.
Only purely manual control activities can be ignored in the IT audit
testing plan.
Answer: Only purely manual control activities can be ignored in the IT
audit testing plan.
●● Within a client's IT environment, there are essential, general IT
controls that apply to all applications that are called _____ level
controls.
Answer: entity
COMPREHENSIVE EXAM SCRIPT VERIFIED
QUESTIONS AND SOLUTIONS GRADED
APLUS
●● When scoping the IT audit procedures that need to be completed,
auditors need to be concerned with ______
Multiple choice question.
the full range of control activities implemented by management
key control activities being relied on the mitigate the RMM
only those control activities deemed important by the IT auditors
Answer: key control activities being relied on the mitigate the RMM
●● IT dependencies must be tested for ______.
Multiple select question.
purely manual control activities that do not rely on a system generated
report
manual control activities that rely on a system generated report
entirely automated controls
Answer: manual control activities that rely on a system generated report
entirely automated controls
,●● Audit professionals generally categorize ___________ level controls
as either general controls or application controls.
Answer: entity
●● In an information technology environment, audit teams need to be
concerned with ______ errors.
Multiple select question.
random processing
input
systematic processing
Answer: input
systematic processing
●● In determining whether an audit team can rely on IT controls,
auditors must determine the scope of the IT testing plan completed by
carefully identifying each of the IT ____________
Answer: dependencies or dependency
●● Controls that apply to all applications of an accounting information
system are called ______ controls.
Answer: general
●● The identification of IT applications and systems typically occurs
during the _______ of each financial reporting process.
, Answer: walkthrough
●● The most common form of control related to access is the use of
______.
Answer: passwords
●● Which of the following statements is correct?
Multiple choice question.
When forming the IT testing plan, only entirely automated controls need
to be tested.
Manual control activities that rely on a system generated report get
special consideration when forming the IT audit testing plan.
Only purely manual control activities can be ignored in the IT audit
testing plan.
Answer: Only purely manual control activities can be ignored in the IT
audit testing plan.
●● Within a client's IT environment, there are essential, general IT
controls that apply to all applications that are called _____ level
controls.
Answer: entity
