Answer / guest

A. Inherent

Answer / guest

Answer: A

Inherent risk is the susceptibility of an area or process to
an error that could be material. Exits out of an authorized
program are an inherent risk as they provide a flexibility
for inserting code to modify or add functionality. The exits
(trap doors) also permit insertion of unauthorized code.
Detection risk (choice B) is the risk that IS auditor's
substantive procedures will not detect an error which could
be material, indivually or in combination with other errors.
Audit risk (choice C) is the risk of giving an incorrect
audit opinion, while error risk (choice D) is the risk of
errors occuring in the area being audited.

Which of the following BEST provides access control to payroll data being processed on a local server? A. Logging of access to personal information B. Separate password for sensitive transactions C. Software restricts access rules to authorized staff D. System access restricted to business hours

1 Answers  

---

When planning an audit of a network set up, the IS auditor should give highest priority to obtaining which of the following network documentation? A. Wiring and schematic diagram B. Users list and responsibilities C. Applications list and their details D. Backup and recovery procedures

1 Answers  

---

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.

1 Answers  

---

Which of the following is a management technique that enables organizations to develop strategically important systems faster while reducing development costs and maintaining quality? A. Function point analysis B. Critical path methodology C. Rapid application development D. Program evaluation review technique

1 Answers  

---

Which of the following tasks is normally performed by a clerk in the control group? A. Maintenance of an error log B. Authorization of transactions C. Control of noninformation systems assets D. Origination of changes to master files

1 Answers  

---

---

IS auditors who have participated in the development of an application system might have their independence impaired if they: A. perform an application development review. B. recommend control and other system enhancements. C. perform an independent evaluation of the application after its implementation. D. are involved actively in the design and implementation of the application system.

3 Answers  

---

When two or more systems are integrated, input/output controls must be reviewed by the IS auditor in the: A. systems receiving the output of other systems. B. systems sending output to other systems. C. systems sending and receiving data. D. interfaces between the two systems.

1 Answers  

---

Using test data as part of a comprehensive test of program controls in a continuous online manner is called a/an: A. test data/deck. B. base case system evaluation. C. integrated test facility (ITF). D. parallel simulation.

1 Answers  

---

The PKI element that manages the certificate life cycle, including certificate directory maintenance and certificate revocation list (CRL) maintenance and publication is the: A. certificate authority. B. digital certificate. C. certification practice statement. D. registration authority.

2 Answers  

---

In a data warehouse, data quality is achieved by: A. cleansing. B. restructuring. C. source data credibility. D. transformation.

2 Answers  

---

When developing a risk-based audit strategy, an IS auditor should conduct a risk assessment to ensure that:

6 Answers  

---

Which of the following would BEST ensure continuity of a wide area network (WAN) across the organization? A. Built-in alternative routing B. Full system backup taken daily C. A repair contract with a service provider D. A duplicate machine alongside each server

1 Answers  

---