To meet pre-defined criteria, which of the following
continuous audit techniques would BEST identify transactions
to audit?
A. Systems Control Audit Review File and Embedded Audit
Modules (SCARF/EAM)
B. Continuous and Intermittent Simulation (CIS)
C. Integrated Test Facilities (ITF)
D. Audit hooks
Answers were Sorted based on User's Feedback
Answer / guest
Answer: B
Continuous and Intermittent Simulation (CIS) is a moderately
complex set of programs that during a process run of a
transaction, simulates the instruction execution of its
application. As each transaction is entered, the simulator
decides whether the transaction meets certain predetermined
criteria and if so, audits the transaction. If not, the
simulator waits until it encounters the next transaction
that meets the criteria. Audits hooks which are of low
complexity focus on specific conditions instead of detailed
criteria in identifying transactions for review. ITF is
incorrect because its focus is on test versus live data. And
SCARF/EAM focus is on controls versus data.
Is This Answer Correct ? | 6 Yes | 3 No |
Answer / antoine
B. Continuous and Intermittent Simulation (CIS)
Is This Answer Correct ? | 4 Yes | 2 No |
A number of system failures are occurring when corrections to previously detected errors are resubmitted for acceptance testing. This would indicate that the maintenance team is probably not adequately performing which of the following types of testing? A. Unit testing B. Integration testing C. Design walk-throughs D. Configuration management
Which of the following tasks is performed by the same person in a well-controlled information processing facility/computer center? A. Security administration and management B. Computer operations and system development C. System development and change management D. System development and systems maintenance
The difference between a vulnerability assessment and a penetration test is that a vulnerability assessment: A. searches and checks the infrastructure to detect vulnerabilities, whereas penetration testing intends to exploit the vulnerabilities to probe the damage that could result from the vulnerabilities. B. and penetration tests are different names for the same activity. C. is executed by automated tools, whereas penetration testing is a totally manual process. D. is executed by commercial tools, whereas penetration testing is executed by public processes.
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.
The purpose for requiring source code escrow in a contractual agreement is to: A. ensure the source code is available if the vendor ceases to exist. B. permit customization of the software to meet specified business requirements. C. review the source code for adequacy of controls. D. ensure the vendor has complied with legal requirements.
Which of the following would an IS auditor consider to be the MOST helpful when evaluating the effectiveness and adequacy of a computer preventive maintenance program? A. A system downtime log B. Vendors' reliability figures C. Regularly scheduled maintenance log D. A written preventive maintenance schedule
The information that requires special precaution to ensure integrity is termed? A. Public data B. Private data C. Personal data D. Sensitive data
To determine which users can gain access to the privileged supervisory state, which of the following should an IS auditor review? A. System access log files B. Enabled access control software parameters C. Logs of access control violations D. System configuration files for control options used
Access rules normally are included in which of the following documentation categories? A. Technical reference documentation B. User manuals C. Functional design specifications D. System development methodology documents
Which of the following is the PRIMARY safeguard for securing software and data within an information processing facility? A. Security awareness B. Reading the security policy C. Security committee D. Logical access controls
If a database is restored using before-image dumps, where should the process be restarted following an interruption? A. Before the last transaction B. After the last transaction C. The first transaction after the latest checkpoint D. The last transaction before the latest checkpoint
An IS auditor who is participating in a systems development project should: A. recommend appropriate control mechanisms regardless of cost. B. obtain and read project team meeting minutes to determine the status of the project. C. ensure that adequate and complete documentation exists for all project phases. D. not worry about his/her own ability to meet target dates since work will progress regardless.