Losses can be minimized MOST effectively by using outside storage facilities to do which of the following? A. Provide current, critical information in backup files B. Ensure that current documentation is maintained at the backup facility C. Test backup hardware D. Train personnel in backup procedures

Which of the following can consume valuable network bandwidth? A. Trojan horses B. Trap doors C. Worms D. Vaccines

Programs that can run independently and travel from machine to machine across network connections, with the ability to destroy data or utilize tremendous computer and communication resources, are referred to as: A. trojan horses. B. viruses. C. worms. D. logic bombs.

An organization acquiring other businesses continues using its legacy EDI systems, and uses three separate value added network (VAN) providers. No written VAN agreements exist. The IS auditor should recommend that management: A. obtain independent assurance of the third party service providers. B. set up a process for monitoring the service delivery of the third party. C. ensure that formal contracts are in place. D. consider agreements with third party service providers in the development of continuity plans.

The role of IT auditor in complying with the Management Assessment of Internal Controls (Section 404 of the Sarbanes-Oxley Act) is: A. planning internal controls B. documenting internal controls C. designing internal controls D. implementing internal controls

A primary function of risk management is the identification of cost-effective controls. In selecting appropriate controls, which of the following methods is best to study the effectiveness of adding various safeguards in reducing vulnerabilities? A. "What if" analysis B. Traditional cost/benefit analysis C. Screening analysis D. A "back-of-the-envelope" analysis

According to the Committee of Sponsoring Organizations (COSO), the internal control framework consists of which of the following? A. Processes, people, objectives. B. Profits, products, processes. C. Costs, revenues, margins. D. Return on investment, earnings per share, market share.

An IS auditor, performing a review of an application?s controls, discovers a weakness in system software, which could materially impact the application. The IS auditor should: A. Disregard these control weaknesses as a system software review is beyond the scope of this review. B. Conduct a detailed system software review and report the control weaknesses. C. Include in the report a statement that the audit was limited to a review of the application?s controls. D. Review the system software controls as relevant and recommend a detailed system software review.

The reason for having controls in an IS environment: A. remains unchanged from a manual environment, but the implemented control features may be different. B. changes from a manual environment, therefore the implemented control features may be different. C. changes from a manual environment, but the implemented control features will be the same. D. remains unchanged from a manual environment and the implemented control features will also be the same.

Which of the following types of risks assumes an absence of compensating controls in the area being reviewed? A. Control risk B. Detection risk C. Inherent risk D. Sampling risk

An IS auditor is conducting substantive audit tests of a new accounts receivable module. The IS auditor has a tight schedule and limited computer expertise. Which would be the BEST audit technique to use in this situation? A. Test data B. Parallel simulation C. Integrated test facility D. Embedded audit module

The PRIMARY purpose of compliance tests is to verify whether: A. controls are implemented as prescribed. B. documentation is accurate and current. C. access to users is provided as specified. D. data validation procedures are provided.

Which of the following BEST describes the early stages of an IS audit? A. Observing key organizational facilities. B. Assessing the IS environment. C. Understanding business process and environment applicable to the review. D. Reviewing prior IS audit reports.

The document used by the top management of organizations to delegate authority to the IS audit function is the: A. long-term audit plan. B. audit charter. C. audit planning methodology. D. steering committee minutes.

Before reporting results of an audit to senior management, an IS auditor should: A. Confirm the findings with auditees. B. Prepare an executive summary and send it to auditee management. C. Define recommendations and present the findings to the audit committee. D. Obtain agreement from the auditee on findings and actions to be taken.

TPA,