IS Audit Processes Questions and verified answers

IS Audit Processes Questions and verified answers Which of the following is a substantive test? A. Checking a list of exception reports B. Ensuring approval for parameter changes C. Using a statistical sample to inventory the tape library D. Reviewing password history reports - Correct Answer C. Using a statistical sample to inventory the tape library. Answer: C Explanation: A substantive test confirms the integrity of actual processing. A substantive test would determine if the tape library records are stated correctly. A compliance test determines if controls are being applied in a manner that is consistent with management policies and procedures. Checking the authorization of exception reports, reviewing authorization for changing parameters and reviewing password history reports are all compliance tests. In the process of evaluating program change controls, an IS auditor would use source code comparison software to: A. examine source program changes without information from IS personnel. B. detect a source program change made between acquiring a copy of the source and the comparison run. C. confirm that the control copy is the current version of the production program. D. ensure that all changes made in the current source copy are detected. - Correct Answer Explanation: An IS auditor has an objective, independent and relatively complete assurance of program changes because the source code comparison will identify changes. Choice B is incorrect, because the changes made since the acquisition of the copy are not included in the copy of the software. Choice C is incorrect, as an IS auditor will have to gain this assurance