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.
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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 |
Answer / guest
B. recreating program logic using generalized audit software
to calculate monthly totals.
| Is This Answer Correct ? | 2 Yes | 1 No |
A B-to-C e-commerce web site as part of its information security program wants to monitor, detect and prevent hacking activities and alert the system administrator when suspicious activities occur. Which of the following infrastructure components could be used for this purpose? A. Intrusion detection systems B. Firewalls C. Routers D. Asymmetric encryption
The objective of IT governance is to ensure that the IT strategy is aligned with the objectives of (the): A. enterprise. B. IT. C. audit. D. finance.
After a full operational contingency test, the IS auditor performs a review of the recovery steps and concludes that the elapsed time until the technological environment and systems were actually functioning, exceeded the required critical recovery time. Which of the following should the auditor recommend? A. Perform an integral review of the recovery tasks. B. Broaden the processing capacity to gain recovery time. C. Make improvements in the facility's circulation structure. D. Increase the amount of human resources involved in the recovery.
Which of the following can identify attacks and penetration attempts to a network? A. Firewall B. Packet filters C. Stateful inspection D. Intrusion detection system (IDs)
During which of the following phases in systems development would user acceptance test plans normally be prepared? A. Feasibility study B. Requirements definition C. Implementation planning D. Post-implementation review
Which of the following is the MOST reliable sender authentication method? A. Digital signatures B. Asymmetric cryptography C. Digital certificates D. Message authentication code
An IS auditor is auditing the controls relating to employee termination. Which of the following is the MOST important aspect to be reviewed? A. The related company staff are notified about the termination B. User ID and passwords of the employee have been deleted C. The details of employee have been removed from active payroll files D. Company property provided to the employee has been returned
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.
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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