The PRIMARY purpose of audit trails is to:
A. improve response time for users.
B. establish accountability and responsibility for processed
transactions.
C. improve the operational efficiency of the system.
D. provide useful information to auditors who may wish to
track transactions.
Answer / guest
Answer: B
"Enabling audit trails helps in establishing the
accountability and responsibility of processed transactions
by tracing transactions through the system. The objective of
enabling software to provide audit trails is not to improve
system efficiency, since it often involves additional
processing which may in fact reduce response time for users.
Enabling audit trails does involve storage and thus occupies
disk space. Choice D is also a valid reason
however, it is not the primary reason"
| Is This Answer Correct ? | 11 Yes | 1 No |
Which of the following would BEST support 24/7 availability? A. Daily backup B. Offsite storage C. Mirroring D. Periodic testing
Which of the following is an IS control objective? A. Output reports are locked in a safe place. B. Duplicate transactions do not occur. C. System backup/recovery procedures are updated periodically. D. System design and development meet users' requirements.
Which of the following is the MOST likely reason why e-mail systems have become a useful source of evidence for litigation? A. Multiple cycles of backup files remain available. B. Access controls establish accountability for e-mail activity. C. Data classification regulates what information should be communicated via e-mail. D. Within the enterprise, a clear policy for using e-mail ensures that evidence is available.
The responsibility for designing, implementing and maintaining a system of internal control lies with: A. the IS auditor. B. management. C. the external auditor. D. the programming staff.
IS management has recently informed the IS auditor of its decision to disable certain referential integrity controls in the payroll system to provide users with a faster report generator. This will MOST likely increase the risk of: A. data entry by unauthorized users. B. a nonexistent employee being paid. C. an employee receiving an unauthorized raise. D. duplicate data entry by authorized users.
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
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
Which of the following BEST describes an IT department?s strategic planning process? A. The IT department will have either short-range or long-range plans depending on the organization?s broader plans and objectives. B. The IT department?s strategic plan must be time and project oriented, but not so detailed as to address and help determine priorities to meet business needs. C. Long-range planning for the IT department should recognize organizational goals, technological advances and regulatory requirements. D. Short-range planning for the IT department does not need to be integrated into the short-range plans of the organization since technological advances will drive the IT department plans much quicker than organizational plans.
The PRIMARY advantage of a continuous audit approach is that it: A. does not require an IS auditor to collect evidence on system reliability while processing is taking place. B. requires the IS auditor to review and follow up immediately on all information collected. C. can improve system security when used in time-sharing environments that process a large number of transactions. D. does not depend on the complexity of an organization's computer systems.
An IS auditor is reviewing the change management process for an enterprise resource planning (ERP) application. Which of the following is the BEST method for testing program changes? A. Select a sample of change tickets and review them for authorization. B. Perform a walk-through by tracing a program change from start to finish. C. Trace a sample of modified programs to supporting change tickets. D. Use query software to analyze all change tickets for missing fields.
Which of the following is a concern when data is transmitted through secure socket layer (SSL) encryption implemented on a trading partner's server? A. Organization does not have control over encryption. B. Messages are subjected to wire tapping. C. Data might not reach the intended recipient. D. The communication may not be secure.
A key element in a risk analysis is/are: A. audit planning. B. controls. C. vulnerabilities. D. liabilities.