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
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Answer: B
A compliance test determines if controls are operating as
designed and are being applied in a manner that complies
with management policies and procedures. For example, if the
IS auditor is concerned whether program library controls are
working properly, the IS auditor might select a sample of
programs to determine if the source and object versions are
the same. In other words, the broad objective of any
compliance test is to provide auditors with reasonable
assurance that a particular control on which the auditor
plans to rely is operating as the auditor perceived it in
the preliminary evaluation.
| Is This Answer Correct ? | 10 Yes | 1 No |
When an information security policy has been designed, it is MOST important that the information security policy be: A. stored offsite. B. written by IS management. C. circulated to users. D. updated frequently.
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