The BEST method of proving the accuracy of a system tax
calculation is by:
A. detailed visual review and analysis of the source code of
the calculation programs.
B. recreating program logic using generalized audit software
to calculate monthly totals.
C. preparing simulated transactions for processing and
comparing the results to predetermined results.
D. automatic flowcharting and analysis of the source code of
the calculation programs.
Answer / guest
Answer: C
Preparing simulated transactions for processing and
comparing the results to predetermined results is the best
method for proving accuracy of a tax calculation. Detailed
visual review, flowcharting and analysis of source code are
not effective methods, and monthly totals would not address
the accuracy of individual tax calculations.
| Is This Answer Correct ? | 7 Yes | 0 No |
Which of the following is a control to detect an unauthorized change in a production environment? A. Denying programmers access to production data. B. Requiring change request to include benefits and costs. C. Periodically comparing control and current object and source programs. D. Establishing procedures for emergency changes.
Which of the following is the MOST critical element of an effective disaster recovery plan (DRP)? A. Offsite storage of backup data B. Up-to-date list of key disaster recovery contacts C. Availability of a replacement data center D. Clearly defined recovery time objective (RTO)
The MOST likely explanation for the use of applets in an Internet application is that: A. it is sent over the network from the server. B. the server does not run the program and the output is not sent over the network. C. they improve the performance of both the web server and network. D. it is a JAVA program downloaded through the web browser and executed by the web server of the client machine.
Which of the following would be of MOST concern to an IS auditor reviewing a VPN implementation? Computers on the network that are located: A. on the enterprise's facilities. B. at the backup site. C. in employees' homes. D. at the enterprise's remote offices.
In a public key infrastructure (PKI), the authority responsible for the identification and authentication of an applicant for a digital certificate (i.e., certificate subjects) is the: A. registration authority (RA). B. issuing certification authority (CA). C. subject CA. D. policy management authority.
An organization is considering connecting a critical PC-based system to the Internet. Which of the following would provide the BEST protection against hacking? A. An application-level gateway B. A remote access server C. A proxy server D. Port scanning
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
Which of the following is the basic objective of a control self-assessment program?
Which of the following network topologies yields the GREATEST redundancy in the event of the failure of one node? A. Mesh B. Star C. Ring D. Bus
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Which of the following would an IS auditor consider to be the MOST important when evaluating an organization's IS strategy? That it: A. has been approved by line management. B. does not vary from the IS department's preliminary budget. C. complies with procurement procedures. D. supports the business objectives of the organization.
During an audit of the tape management system at a data center, an IS auditor discovered that parameters are set to bypass or ignore the labels written on tape header records. The IS auditor also determined that effective staging and job setup procedures were in place. In this situation, the IS auditor should conclude that the: A. tape headers should be manually logged and checked by the operators. B. staging and job setup procedures are not appropriate compensating controls. C. staging and job setup procedures compensate for the tape label control weakness. D. tape management system parameters must be set to check all labels.