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The FIRST task an IS auditor should complete when performing
an audit in an unfamiliar area is to:
A. design the audit programs for each system or function
involved.
B. develop a set of compliance tests and substantive tests.
C. gather background information pertinent to the new audit.
D. assign human and economical resources.
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Answer: C
Proper planning is the necessary first step in performing
effective audits. The IS auditor's first task should be to
gather background information, such as business sector,
applied benchmarks, specific trends and regulatory and legal
requirements. This will allow the auditor to better
understand what to audit. After gathering initial
information, the auditor would then identify the audit
subject and audit objectives, define the scope, establish
the information systems and functions involved, and identify
the needed resources.
| Is This Answer Correct ? | 3 Yes | 0 No |
In a small organization, where segregation of duties is not practical, an employee performs the function of computer operator and application programmer. Which of the following controls should the IS auditor recommend? A. Automated logging of changes to development libraries B. Additional staff to provide segregation of duties C. Procedures that verify that only approved program changes are implemented D. Access controls to prevent the operator from making program modifications
Which of the following is the MOST important consideration when developing a business continuity plan for a bank? A. Antivirus software B. Naming standards C. Customer balance list D. Password policy
A digital signature contains a message digest to: A. show if the message has been altered after transmission. B. define the encryption algorithm. C. confirm the identity of the originator. D. enable message transmission in a digital format.
Which of the following duties would be a concern if performed along with systems administration? A. Maintenance of access rules B. Review of system audit trail C. Data librarian D. Performance monitoring
A PRIMARY benefit derived from an organization employing control self-assessment (CSA) techniques is that it: A. can identify high-risk areas that might need a detailed review later. B. allows IS auditors to independently assess risk. C. can be used as a replacement for traditional audits. D. allows management to relinquish responsibility for control.
An IS auditor's primary concern when application developers wish to use a copy of yesterday's production transaction file for volume tests is that: A. users may prefer to use contrived data for testing. B. unauthorized access to sensitive data may result. C. error handling and credibility checks may not be fully proven. D. full functionality of the new process is not necessarily tested.
An organization is introducing a single sign-on (SSO) system. Under the SSO system, users will be required to enter only one user ID and password for access to all application systems. Under the SSO system, unauthorized access: A. is less likely. B. is more likely. C. will have a greater impact. D. will have a smaller impact.
The application test plans are developed in which of the following systems development life cycle (SDLC) phases? A. Design B. Testing C. Requirement D. Development
Which of the following would be the BEST population to take a sample from when testing program changes? A. Test library listings B. Source program listings C. Program change requests D. Production library listings
An independent software program that connects two otherwise separate applications sharing computing resources across heterogeneous technologies is known as: A. middleware. B. firmware. C. application software. D. embedded systems.
Which of the following types of risks assumes an absence of compensating controls in the area being reviewed? A. Control risk B. Detection risk C. Inherent risk D. Sampling risk
Which of the following audit tools is MOST useful to an IS auditor when an audit trail is required? A. Integrated test facility (ITF) B. Continuous and intermittent simulation (CIS) C. Audit hooks D. Snapshots
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