Detection risk refers to:
A. concluding that material errors do not exist, when in
fact they do.
B. controls that fail to detect an error.
C. controls that detect high-risk errors.
D. detecting an error but failing to report it.
Answer / guest
Answer: A
Detection risk refers to the risk that an IS auditor may use
an inadequate test procedure and conclude that no material
error exists when in fact errors do exist.
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The risk that an IS auditor uses an inadequate test procedure and concludes that material errors do not exist when, in fact, they do, is an example of: A. inherent risk. B.control risk. C. detection risk. D. audit risk.
Which of the following BEST describes an integrated test facility? A. A technique that enables the IS auditor to test a computer application for the purpose of verifying correct processing B. The utilization of hardware and/or software to review and test the functioning of a computer system C. A method of using special programming options to permit printout of the path through a computer program taken to process a specific transaction D. A procedure for tagging and extending transactions and master records that are used by an IS auditor for tests
A network diagnostic tool that monitors and records network information is a/an: A. online monitor. B. downtime report. C. help desk report. D. protocol analyzer.
When performing an audit of access rights, an IS auditor should be suspicious of which of the following if allocated to a computer operator? A. READ access to data B. DELETE access to transaction data files C. Logged READ/EXECUTE access to programs D. UPDATE access to job control language/script files
To determine which users can gain access to the privileged supervisory state, which of the following should an IS auditor review? A. System access log files B. Enabled access control software parameters C. Logs of access control violations D. System configuration files for control options used
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
The interface that allows access to lower or higher level network services is called: A. firmware. B. middleware. C. X.25 interface. D. utilities.
Peer reviews to detect software errors during a program development activity are called: A. emulation techniques. B. structured walk-throughs. C. modular program techniques. D. top-down program construction.
To share data in a multivendor network environment, it is essential to implement program-to-program communication. With respect to program-to-program communication features that can be implemented in this environment, which of the following makes implementation and maintenance difficult? A. User isolation B. Controlled remote access C. Transparent remote access D. The network environments
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The development of an IS security policy is ultimately the responsibility of the: A. IS department. B. security committee. C. security administrator. D. board of directors.
Which of the following LAN physical layouts is subject to total loss if one device fails? A. Star B. Bus C. Ring D. Completely connected