An IS auditor should use statistical sampling and not judgmental (nonstatistical) sampling, when:
A. the probability of error must be objectively quantified.
B. the auditor wants to avoid sampling risk.
C. generalized audit software is unavailable.
D. the tolerable error rate cannot be determined.
- 1 Answers
- 6347 Views
- I also Faced
- E-Mail Answers
An IS auditor should use statistical sampling and not judgmental (nonstatistical) sampling, when:
Correct A.
the probability of error must be objectively quantified.
B.
the auditor wants to avoid sampling risk.
C.
generalized audit software is unavailable.
D.
the tolerable error rate cannot be determined.
You are correct, the answer is A.
A. Given an expected error rate and confidence level, statistical sampling is an objective method of sampling, which helps an IS auditor determine the sample size and quantify the probability of error (confidence coefficient).
B. Sampling risk is the risk of a sample not being representative of the population. This risk exists for both judgment and statistical samples.
C. Statistical sampling can use generalized audit software, but it is not required.
D. The tolerable error rate must be predetermined for both judgment and statistical sampling.
Question #: 29 CISA Job Practice Task Statement: 1.2
| Is This Answer Correct ? | 5 Yes | 0 No |
In an online transaction processing system, data integrity is maintained by ensuring that a transaction is either completed in its entirety or not at all. This principle of data integrity is known as: A. isolation. B. consistency. C. atomicity. D. durability.
Which of the following tests is an IS auditor performing when a sample of programs is selected to determine if the source and object versions are the same? A. A substantive test of program library controls B. A compliance test of program library controls C. A compliance test of the program compiler controls D. A substantive test of the program compiler controls
The primary purpose of an audit charter is to: A. document the audit process used by the enterprise. B. formally document the audit department's plan of action. C. document a code of professional conduct for the auditor. D. describe the authority and responsibilities of the audit department.
At the end of a simulation of an operational contingency test, the IS auditor performed a review of the recovery process. The IS auditor concluded that the recovery took more than the critical time frame allows. Which of the following actions should the auditor recommend? A. Widen the physical capacity to accomplish better mobility in a shorter time. B. Shorten the distance to reach the hot site. C. Perform an integral review of the recovery tasks. D. Increase the number of human resources involved in the recovery process.
An IS auditor has recently discovered that because of a shortage of skilled operations personnel, the security administrator has agreed to work one late-night shift a month as the senior computer operator. The MOST appropriate course of action for the IS auditor is to: A. advise senior management of the risk involved. B. agree to work with the security officer on these shifts as a form of preventative control. C. develop a computer-assisted audit technique to detect instances of abuses of this arrangement. D. review the system log for each of the late-night shifts to determine whether any irregular actions occurred.
Which of the following is the operating system mode in which all instructions can be executed? A. Problem B. Interrupt C. Supervisor D. Standard processing
When developing a risk-based audit strategy, an IS auditor should conduct a risk assessment to ensure that:
A company uses a bank to process its weekly payroll. Time sheets and payroll adjustment forms (e.g., hourly rate changes, terminations) are completed and delivered to the bank, which prepares checks (cheques) and reports for distribution. To BEST ensure payroll data accuracy: A. payroll reports should be compared to input forms. B. gross payroll should be recalculated manually. C. checks (cheques) should be compared to input forms. D. checks (cheques) should be reconciled with output reports.
One of the purposes of library control software is to allow: A. programmers access to production source and object libraries. B. batch program updating. C. operators to update the control library with the production version before testing is completed. D. read-only access to source code.
Which of the following exposures associated with the spooling of sensitive reports for offline printing would an IS auditor consider to be the MOST serious? A. Sensitive data can be read by operators. B. Data can be amended without authorization. C. Unauthorized report copies can be printed. D. Output can be lost in the event of system failure.
To reduce the possibility of losing data during processing, the FIRST point at which control totals should be implemented is: A. during data preparation. B. in transit to the computer. C. between related computer runs. D. during the return of the data to the user department.
Passwords should be: A. assigned by the security administrator. B. changed every 30 days at the discretion of the user. C. reused often to ensure the user does not forget the password. D. displayed on the screen so that the user can ensure that it has been entered properly.
Cisco Certifications 
