Interested to Buy Any Domain ? << Click Here >> for more details...
While planning an audit, an assessment of risk should be
made to provide:
A. reasonable assurance that the audit will cover material
items.
B. definite assurance that material items will be covered
during the audit work.
C. reasonable assurance that all items will be covered by
the audit.
D. sufficient assurance that all items will be covered
during the audit work.
- 1 Answers
- 8816 Views
- I also Faced
- E-Mail Answers
Answer / guest
Answer: A
"The IS auditing guideline on planning the IS audit states, "
As assessment of risk should be made to provide reasonable
assurance that material items will be adequately covered
during the audit work. This assessment should identify areas
with relatively high risk of existence of material problems."
Definite assurance that material items will be covered
during the audit work is an impractical proposition.
Reasonable assurance that all items will be covered during
the audit work is not the correct answer as material items
need to be covered, not all items."
| Is This Answer Correct ? | 8 Yes | 0 No |
Online banking transactions are being posted to the database when processing suddenly comes to a halt. The integrity of the transaction processing is best ensured by: A. database integrity checks. B. validation checks. C. input controls. D. database commits and rollbacks.
Which of the following represents the MOST pervasive control over application development? A. IS auditors B. Standard development methodologies C. Extensive acceptance testing D. Quality assurance groups
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.
Which of the following would an IS auditor consider the MOST relevant to short-term planning for the IS department? A. Allocating resources B. Keeping current with technology advances C. Conducting control self-assessment D. Evaluating hardware needs
When implementing and application software package, which of the following presents the GREATEST risk? A. Uncontrolled multiple software versions B. Source programs that are not synchronized with object code C. Incorrectly set parameters D. Programming errors
Which of the following is the MOST critical and contributes the MOST to the quality of data in a data warehouse? A. Accuracy of the source data B. Credibility of the data source C. Accuracy of the extraction process D. Accuracy of the data transformation
The PRIMARY objective of an IS audit function is to: A. determine whether everyone uses IS resources according to their job description. B. determine whether information systems safeguard assets, and maintain data integrity. C. examine books of accounts and relative documentary evidence for the computerized system. D. determine the ability of the organization to detect fraud.
The PRIMARY objective of a firewall is to protect: A. internal systems from exploitation by external threats. B. external systems from exploitation by internal threats. C. internal systems from exploitation by internal threats. D. itself and attached systems against being used to attack other systems.
Which of the following is a continuity plan test that uses actual resources to simulate a system crash to cost-effectively obtain evidence about the plan's effectiveness? A. Paper test B. Post test C. Preparedness test D. Walk-through
To affix a digital signature to a message, the sender must first create a message digest by applying a cryptographic hashing algorithm against: A. the entire message and thereafter enciphering the message digest using the sender's private key. B. any arbitrary part of the message and thereafter enciphering the message digest using the sender's private key. C. the entire message and thereafter enciphering the message using the sender's private key. D. the entire message and thereafter enciphering the message along with the message digest using the sender's private key.
When developing a risk-based audit strategy, an IS auditor should conduct a risk assessment to ensure that:
Applying a digital signature to data traveling in a network provides: A. confidentiality and integrity. B. security and nonrepudiation. C. integrity and nonrepudiation. D. confidentiality and nonrepudiation.
Cisco Certifications 
