Interested to Buy Any Domain ? << Click Here >> for more details...
IS auditors are MOST likely to perform compliance tests of
internal controls if, after their initial evaluation of the
controls, they conclude that:
A. a substantive test would be too costly.
B. the control environment is poor.
C. inherent risk is low.
D. control risks are within the acceptable limits.
- 2 Answers
- 8835 Views
- I also Faced
- E-Mail Answers
Answers were Sorted based on User's Feedback
Answer / guest
Answer: D
IS auditors perform tests of controls (compliance testing)
to assess whether control risks are within acceptable
limits. The results of the compliance testing would
influence the IS auditor's decisions as to the extent of
tests of balance (substantive testing). If compliance
testing confirms that the control risks are within an
acceptable level, then the extent of substantive testing
would be reduced. During the testing phase of an audit, an
IS auditor does not know whether the controls identified
operate effectively. Tests of controls, therefore, evaluate
whether specific, material controls are, in fact reliable.
Performing test of controls may conclude that the control
environment is poor, but it is not the objective of
compliance testing. Inherent risks cannot be determined by
performing a test of controls.
| Is This Answer Correct ? | 6 Yes | 3 No |
Answer / guest
D. control risks are within the acceptable limits.
| Is This Answer Correct ? | 3 Yes | 1 No |
The PRIMARY reason for using digital signatures is to ensure data: A. confidentiality. B. integrity. C. availability. D. timeliness.
While designing the business continuity plan (BCP) for an airline reservation system, the MOST appropriate method of data transfer/back up at an offsite location would be: A. shadow file processing. B. electronic vaulting. C. hard-disk mirroring. D. hot-site provisioning.
Which of the following implementation modes would provide the GREATEST amount of security for outbound data connecting to the Internet? A. Transport mode with authentication header plus encapsulating security payload (ESP) B. Secure socket layer (SSL) mode C. Tunnel mode with AH plus ESP D. Triple-DES encryption mode
A manufacturing firm wants to automate its invoice payment system. Objectives state that the system should require considerably less time for review and authorization and the system should be capable of identifying errors that require follow up. Which of the following would BEST meet these objectives? A. Establishing an inter-networked system of client servers with suppliers for increased efficiencies B. Outsourcing the function to a firm specializing in automated payments and accounts receivable/invoice processing C. Establishing an EDI system of electronic business documents and transactions with key suppliers, computer to computer, in a standard format D. Reengineering the existing processing and redesigning the existing system
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.
Disaster recovery planning addresses the: A. technological aspect of business continuity planning. B. operational piece of business continuity planning. C. functional aspect of business continuity planning. D. overall coordination of business continuity planning.
Which of the following is the MOST important reason for an IS auditor to be involved in a system development project? A. Evaluate the efficiency of resource utilization. B. Develop audit programs for subsequent audits of the system. C. Evaluate the selection of hardware to be used by the system. D. Ensure that adequate controls are built into the system during development.
The role of IT auditor in complying with the Management Assessment of Internal Controls (Section 404 of the Sarbanes-Oxley Act) is: A. planning internal controls B. documenting internal controls C. designing internal controls D. implementing internal controls
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.
Data flow diagrams are used by IS auditors to: A. order data hierarchically. B. highlight high-level data definitions. C. graphically summarize data paths and storage. D. portray step-by-step details of data generation.
A tax calculation program maintains several hundred tax rates. The BEST control to ensure that tax rates entered into the program are accurate is: A. an independent review of the transaction listing. B. a programmed edit check to prevent entry of invalid data. C. programmed reasonableness checks with 20 percent data entry range. D. a visual verification of data entered by the processing department.
Which tests is an IS auditor performing when certain program is selected to determine if the source and object versions are the same?
Cisco Certifications 
