Interested to Buy Any Domain ? << Click Here >> for more details...
When an IS auditor obtains a list of current users with
access to a WAN/LAN and verifies that those listed are
active associates, the IS auditor is performing a:
A. compliance test.
B. substantive test.
C. statistical sample.
D. risk assessment.
- 1 Answers
- 4952 Views
- I also Faced
- E-Mail Answers
Answer / guest
Answer: A
Compliance tests determine if controls are being applied in
accordance with management policies and procedures. In this
case, verifying that only active associates are present
provides reasonable assurance that a control is in place and
can be relied upon. Choice B, substantive tests, relates to
quantitative reviews, such as balances and transactions and
their accuracy. Choice C does not relate since all current
user records were verified, while choice D is part of a
risk-based audit approach.
| Is This Answer Correct ? | 5 Yes | 0 No |
Which of the following situations would increase the likelihood of fraud? A. Application programmers are implementing changes to production programs. B. Application programmers are implementing changes to test programs. C. Operations support staff are implementing changes to batch schedules. D. Database administrators are implementing changes to data structures.
When selecting software, which of the following business and technical issues is the MOST important to be considered? A. Vendor reputation B. Requirements of the organization C. Cost factors D. Installed base
The PRIMARY reason for replacing checks (cheques) with EFT systems in the accounts payable area is to: A. make the payment process more efficient. B. comply with international EFT banking standards. C. decrease the number of paper-based payment forms. D. reduce the risk of unauthorized changes to payment transactions.
The method of routing traffic through split cable facilities or duplicate cable facilities is called: A. alternative routing. B. diverse routing. C. redundancy. D. circular routing.
To review access to ceratin data base to determine whether the "new user" forms were correctly authorized. This is an example of:
Functionality is a characteristic associated with evaluating the quality of software products throughout their lifecycle, and is BEST described as the set of attributes that bear on the: A. existence of a set of functions and their specified properties. B. ability of the software to be transferred from one environment to another. C. capability of software to maintain its level of performance under stated conditions. D. relationship between the performance of the software and the amount of resources used.
An integrated test facility is considered a useful audit tool because it: A. is a cost-efficient approach to auditing application controls. B. enables the financial and IS auditors to integrate their audit tests. C. compares processing output with independently calculated data. D. provides the IS auditor with a tool to analyze a large range of information.
An IS auditor reviewing an organization's IS disaster recovery plan should verify that it is: A. tested every 6 months. B. regularly reviewed and updated. C. approved by the chief executive officer (CEO). D. communicated to every departmental head in the organization.
Which of the following is the FIRST thing an IS auditor should do after the discovery of a trojan horse program in a computer system? A. Investigate the author. B. Remove any underlying threats. C. Establish compensating controls. D. Have the offending code removed.
When reviewing a service level agreement for an outsourced computer center an IS auditor should FIRST determine that: A. the cost proposed for the services is reasonable. B. security mechanisms are specified in the agreement. C. the services in the agreement are based on an analysis of business needs. D. audit access to the computer center is allowed under the agreement.
A company disposing of personal computers that once were used to store confidential data should first: A. demagnetize the hard disk. B. low-level format the hard disk. C. delete all data contained on the hard disk. D. defragment the data contained on the hard disk.
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.
Cisco Certifications 
