To reduce the possibility of losing data during processing,
the FIRST point at which control totals should be
implemented is:
A. during data preparation.
B. in transit to the computer.
C. between related computer runs.
D. during the return of the data to the user department.
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Answer: A
During data preparation is the best answer because it
establishes control at the earliest point.
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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.
A number of system failures are occurring when corrections to previously detected errors are resubmitted for acceptance testing. This would indicate that the maintenance team is probably not adequately performing which of the following types of testing? A. Unit testing B. Integration testing C. Design walk-throughs D. Configuration management
Which of the following is a detective control? A. Physical access controls B. Segregation of duties C. Backup procedures D. Audit trails
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.
An IS auditor performing an audit of the company's IS strategy would be LEAST likely to: A. assess IS security procedures. B. review both short- and long-term IS strategies. C. interview appropriate corporate management personnel. D. ensure that the external environment has been considered.
Which of the following is a data validation edit and control? A. Hash totals B. Reasonableness checks C. Online access controls D. Before and after image reporting
Classification of information systems is essential in business continuity planning. Which of the following system types can not be replaced by manual methods? A. Critical system B. Vital system C. Sensitive system D. Non-critical system
Transmitting redundant information with each character or frame to facilitate detection and correction of errors is called: A. feedback error control. B. block sum check. C. forward error control. D. cyclic redundancy check.
Which of the following user profiles should be of MOST concern to the IS auditor, when performing an audit of an EFT system? A. Three users with the ability to capture and verifiy their own messages B. Five users with the ability to capturr and send their own messages C. Five users with the ability to verificy other users and to send of their own messages D. Three users with the ability to capture and verifiy the messages of other users and to send their own messages
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.
The purpose of debugging programs is to: A. generate random data that can be used to test programs before implementing them. B. protect, during the programming phase, valid changes from being overwritten by other changes. C. define the program development and maintenance costs to be include in the feasibility study. D. ensure that program abnormal terminations and program coding flaws are detected and corrected.
Which of the following would be the BEST method for ensuring that critical fields in a master record have been updated properly? A. Field checks B. Control totals C. Reasonableness checks D. A before-and-after maintenance report