Which of the following normally would be the MOST reliable
evidence for an auditor?
A. A confirmation letter received from a third party
verifying an account balance
B. Assurance from line management that an application is
working as designed
C. Trend data obtained from World Wide Web (Internet) sources
D. Ratio analysis developed by the IS auditor from reports
supplied by line management
Answer / guest
Answer: A
Evidence obtained from independent third parties almost
always is considered to be the most reliable. Answers B, C
and D would not be considered as reliable.
Is This Answer Correct ? | 3 Yes | 0 No |
Which of the following is the BEST form of transaction validation? A. Use of key field verification techniques in data entry B. Use of programs to check the transaction against criteria set by management C. Authorization of the transaction by supervisory personnel in an adjacent department D. Authorization of the transaction by a department supervisor prior to the batch process
An IS auditor who is reviewing application run manuals would expect them to contain: A. details of source documents. B. error codes and their recovery actions. C. program logic flowcharts and file definitions. D. change records for the application source code.
An Internet-based attack using password sniffing can: A. enable one party to act as if they are another party. B. cause modification to the contents of certain transactions. C. be used to gain access to systems containing proprietary information. D. result in major problems with billing systems and transaction processing agreements.
During the review of an organization's disaster recovery and business continuity plan, the IS auditor found that a paper test was performed to verify the existence of all necessary procedures and actions within the recovery plan. This is a: A. preparedness test. B. module test. C. full test. D. walk-through test.
The phases and deliverables of a systems development life cycle (SDLC) project should be determined: A. during the initial planning stages of the project. B. after early planning has been completed, but before work has begun. C. through out the work stages based on risks and exposures. D. only after all risks and exposures have been identified and the IS auditor has recommended appropriate controls.
Compensating controls are intended to: A. reduce the risk of an existing or potential control weakness. B. predict potential problems before they occur. C. remedy problems discovered by detective controls. D. report errors or omissions.
An IS auditor should use statistical sampling and not judgmental (nonstatistical) sampling, when: A. the probability of error must be objectively quantified. B. the auditor wants to avoid sampling risk. C. generalized audit software is unavailable. D. the tolerable error rate cannot be determined.
As a result of a business process reengineering (BPR) project: A. an IS auditor would be concerned with the key controls that existed in the prior business process and not those in the new process. B. system processes are automated in such a way that there are more manual interventions and manual controls. C. the newly designed business processes usually do not involve changes in the way(s) of doing business. D. advantages usually are realized when the reengineering process appropriately suits the business and risk.
Accountability for the maintenance of appropriate security measures over information assets resides with the: A. security administrator. B. systems administrator. C. data and systems owners. D. systems operations group.
Information for detecting unauthorized input from a terminal would be BEST provided by the: A. console log printout. B. transaction journal. C. automated suspense file listing. D. user error report.
Assumptions while planning an IS project involve a high degree of risk because they are: A. based on known constraints. B. based on objective past data. C. a result of lack of information. D. often made by unqualified people.
The primary goal of a web site certificate is: A. authentication of the web site to be surfed through. B. authentication of the user who surfs through that site. C. preventing surfing of the web site by hackers. D. the same purpose as that of a digital certificate.