Which audit technique provides the BEST evidence of the
segregation of duties in an IS department?
A. Discussion with management
B. Review of the organization chart
C. Observation and interviews
D. Testing of user access rights
Answer / guest
Answer: C
By observing the IS staff performing their tasks, the IS
auditor can identify whether they are performing any
noncompatible operations and by interviewing the IS staff
the auditor can get an overview of the tasks performed.
Based on the observations and interviews the auditor can
evaluate the segregation of duties. Management may not be
aware of the detailed functions of each employee in the IS
department, therefore discussion with the management would
provide only limited information regarding segregation of
duties. An organization chart would not provide details of
the functions of the employees and testing of user rights
would provide information about the rights they have within
the IS systems, but would not provide complete information
about the functions they perform.
Is This Answer Correct ? | 8 Yes | 5 No |
An IS auditor involved as a team member in the detailed system design phase of a system under development would be MOST concerned with: A. internal control procedures. B. user acceptance test schedules. C. adequacy of the user training program. D. clerical processes for resubmission of rejected items.
During an IT audit of a large bank, an IS auditor observes that no formal risk assessment exercise has been carried out for the various business applications to arrive at their relative importance and recovery time requirements. The risk that the bank is exposed to is that the: A. business continuity plan may not have been calibrated to the relative risk that disruption of each application poses to the organization. B. business continuity plan may not include all relevant applications and therefore may lack completeness in terms of its coverage. C. business impact of a disaster may not have been accurately understood by the management. D. business continuity plan may lack an effective ownership by the business owners of such applications.
Which of the following functions is performed by a virtual private network (VPN)? A. Hiding information from sniffers on the net B. Enforcing security policies C. Detecting misuse or mistakes D. Regulating access
An IS auditor is assigned to perform a post implementation review of an application system. Which of the following situations may have impaired the independence of the IS auditor? The IS auditor: A. implemented a specific control during the development of the application system. B. designed an embedded audit module exclusively for auditing the application system. C. participated as a member of the application system project team, but did not have operational responsibilities. D.provided consulting advice concerning application system best practices.
When implementing an 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 methods of suppressing a fire in a data center is the MOST effective and environmentally friendly? A. Halon gas B. Wet-pipe sprinklers C. Dry-pipe sprinklers D. Carbon dioxide gas
An IS auditor is conducting substantive audit tests of a new accounts receivable module. The IS auditor has a tight schedule and limited computer expertise. Which would be the BEST audit technique to use in this situation? A. Test data B. Parallel simulation C. Integrated test facility D. Embedded audit module
The difference between whitebox testing and blackbox testing is that whitebox testing: A. involves the IS auditor. B. is performed by an independent programmer team. C. examines a program's internal logical structure. D. uses the bottom-up approach.
The PRIMARY purpose of undertaking a parallel run of a new system is to: A. verify that the system provides required business functionality. B. validate the operation of the new system against its predecessor. C. resolve any errors in the program and file interfaces. D. verify that the system can process the production load.
Connection-oriented protocols in the TCP/IP suite are implemented in the: A. transport layer. B. application layer. C. physical layer. D. network layer.
Which audit technique provides the BEST evidence of the segregation of duties in an IS department? A. Discussion with management B. Review of the organization chart C. Observation and interviews D. Testing of user access rights
Automated teller machines (ATMs) are a specialized form of a point-of-sale terminal that: A. allows for cash withdrawal and financial deposits only. B. are usually located in populous areas to deter theft or vandalism. C. utilizes protected telecommunication lines for data transmissions. D. must include high levels of logical and physical security.