Interested to Buy Any Domain ? << Click Here >> for more details...
Which of the following should be the FIRST step of an IS audit?
A. Create a flowchart of the decision branches.
B. Gain an understanding of the environment under review.
C. Perform a risk assessment.
D. Develop the audit plan.
- 1 Answers
- 6754 Views
- I also Faced
- E-Mail Answers
Answer / guest
Answer: B
An auditor needs to gain an understanding of the processes
prior to creating a flowchart. Based on the scope of the
audit, the IS auditor should gain an understanding of the
environment under review, and then carry out a risk
assessment. Finally, on the basis of understanding the
environment under review and the risk assessment, the IS
auditor should prepare an audit plan.
| Is This Answer Correct ? | 8 Yes | 0 No |
The database administrator has recently informed you of the decision to disable certain normalization controls in the database management system (DBMS) software to provide users with increased query performance. This will MOST likely increase the risk of: A. loss of audit trails. B. redundancy of data. C. loss of data integrity. D. unauthorized access to data.
Applying a retention date on a file will ensure that: A. data cannot be read until the date is set. B. data will not be deleted before that date. C. backup copies are not retained after that date. D. datasets having the same name are differentiated.
Which of the following is a check (control) for completeness? A. Check digits B. Parity bits C. One-for-one checking D. Prerecorded input
In the ISO/OSI model, which of the following protocols is the FIRST to establish security for the user application? A. Session layer. B. Transport layer C. Network layer D. Presentation layer
Which of the following concerns about the security of an electronic message would be addressed by digital signatures? A. Unauthorized reading B. Theft C. Unauthorized copying D. Alteration
Which of the following is a control over database administration activities? A. A database checkpoint to restart processing after a system failure B. Database compression to reduce unused space C. Supervisory review of access logs D. Backup and recovery procedures to ensure database availability
If the decision has been made to acquire software rather than develop it internally, this decision is normally made during the: A. requirements definition phase of the project. B. feasibility study phase of the project. C. detailed design phase of the project. D. programming phase of the project.
Which of the following forms of evidence for the auditor would be considered the MOST reliable? A. An oral statement from the auditee B. The results of a test performed by an IS auditor C. An internally generated computer accounting report D. A confirmation letter received from an outside source
Which of the following techniques or tools would assist an IS auditor when performing a statistical sampling of financial transactions maintained in a financial management information system? A. Spreadsheets B. Parallel simulation C. Generalized audit software D. Regression testing
An IS auditor finds that not all employees are aware of the enterprise's information security policy. The IS auditor should conclude that: A. this lack of knowledge may lead to unintentional disclosure of sensitive information. B. information security is not critical to all functions. C. IS audit should provide security training to the employees. D. the audit finding will cause management to provide continuous training to staff.
A hardware control that helps to detect errors when data are communicated from one computer to another is known as a: A. duplicate check. B. table lookup. C. validity check. D. parity check.
An audit charter should: A. be dynamic and change often to coincide with the changing nature of technology and the audit profession. B. clearly state audit objectives for the delegation of authority for the maintenance and review of internal controls. C. document the audit procedures designed to achieve the planned audit objectives. D. outline the overall authority, scope and responsibilities of the audit function.
Cisco Certifications 
