The PRIMARY advantage of a continuous audit approach is that it:
A. does not require an IS auditor to collect evidence on
system reliability while processing is taking place.
B. requires the IS auditor to review and follow up
immediately on all information collected.
C. can improve system security when used in time-sharing
environments that process a large number of transactions.
D. does not depend on the complexity of an organization's
computer systems.
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Answer: C
The use of continuous auditing techniques can actually
improve system security when used in time-sharing
environments that process a large number of transactions,
but leave a scarce paper trail. Choice A is incorrect since
the continuous audit approach often does require an IS
auditor to collect evidence on system reliability while
processing is taking place. Choice B is incorrect since an
IS auditor normally would review and follow up only on
material deficiencies or errors detected. Choice D is
incorrect since the use of continuous audit techniques does
depend on the complexity of an organization's computer systems.
| Is This Answer Correct ? | 3 Yes | 0 No |
An IS auditor, in evaluating proposed biometric control devices reviews the false rejection rates (FRRs), false acceptance rates (FARs) and equal error rates (ERRs) of three different devices. The IS auditor should recommend acquiring the device having the: A. least ERR. B. most ERR. C. least FRR but most FAR. D. least FAR but most FRR.
The BEST overall quantitative measure of the performance of biometric control devices is: A. false rejection rate. B. false acceptance rate. C. equal error rate. D. estimated error rate.
Which of the following is critical to the selection and acquisition of the correct operating system software? A. Competitive bids B. User department approval C. Hardware-configuration analysis D. Purchasing department approval
A control log basic to a real-time application system is a(n): A. audit log. B. console log. C. terminal log. D. transaction log.
Which of the following controls would be MOST effective in ensuring that production source code and object code are synchronized? A. Release-to-release source and object comparison reports B. Library control software restricting changes to source code C. Restricted access to source code and object code D. Date and time-stamp reviews of source and object code
Which of the following methods of providing telecommunication continuity involves routing traffic through split- or duplicate-cable facilities? A. Diverse routing B. Alternative routing C. Redundancy D. Long haul network diversity
Which of the following functions should be performed by the application owners to ensure an adequate segregation of duties between IS and end users? A. System analysis B. Authorization of access to data C. Application programming D. Data administration
The responsibility, authority and accountability of the IS audit function is documented appropriately in an audit charter and MUST be: A. approved by the highest level of management. B. approved by audit department management. C. approved by user department management. D. changed every year before commencement of IS audits.
An IS auditor conducting a review of disaster recovery planning at a financial processing organization has discovered the following: * The existing disaster recovery plan was compiled two years ago by a systems analyst in the organization's IT department using transaction flow projections from the operations department. * The plan was presented to the deputy CEO for approval and formal issue, but it is still awaiting his attention. * The plan has never been updated, tested or circulated to key management and staff, though interviews show that each would know what action to take for their area in the event of a disruptive incident. The IS auditor's report should recommend that: A. the deputy CEO be censured for his failure to approve the plan. B. a board of senior managers be set up to review the existing plan. C. the existing plan be approved and circulated to all key management and staff. D. a manager coordinate the creation of a new or revised plan within a defined time limit.
An IS auditor performing a telecommunication access control review should be concerned PRIMARILY with the: A. maintenance of access logs of usage of various system resources. B. authorization and authentication of the user prior to granting access to system resources. C. adequate protection of stored data on servers by encryption or other means. D. accountability system and the ability to identify any terminal accessing system resources.
Which of the following audit procedures would an IS auditor normally perform FIRST when reviewing an organization's systems development methodology? A. Determine procedural adequacy. B. Analyze procedural effectiveness. C. Evaluate level of compliance with procedures. D. Compare established standards to observed procedures.
For an online transaction processing system, transactions per second is a measure of: A. throughput. B. response time. C. turnaround time. D. uptime.
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