An IS auditor performing an independent classification of
systems should consider a situation where functions could be
performed manually at a tolerable cost for an extended
period of time as:
A. critical.
B. vital.
C. sensitive.
D. noncritical.
Answer / guest
Answer: C
Sensitive functions are best described as those that can be
performed manually at a tolerable cost for an extended
period of time. Critical functions are those that cannot be
performed unless they are replaced by identical capabilities
and cannot be replaced by manual methods. Vital functions
refer to those that can be performed manually but only for a
brief period of time. This is associated with lower costs of
disruption than critical functions. Noncritical functions
may be interrupted for an extended period of time, at little
or no cost to the company, and require little time or cost
to restore.
Is This Answer Correct ? | 4 Yes | 1 No |
Assumptions while planning an IS project involve a high degree of risk because they are: A. based on known constraints. B. based on objective past data. C. a result of lack of information. D. often made by unqualified people.
A hardware control that helps to detect errors when data are communicated from one computer to another is known as a: A. duplicate check. B. table lookup. C. validity check. D. parity check.
An organization is considering connecting a critical PC-based system to the Internet. Which of the following would provide the BEST protection against hacking? A. An application-level gateway B. A remote access server C. A proxy server D. Port scanning
Before reporting results of an audit to senior management, an IS auditor should: A. Confirm the findings with auditees. B. Prepare an executive summary and send it to auditee management. C. Define recommendations and present the findings to the audit committee. D. Obtain agreement from the auditee on findings and actions to be taken.
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.
The Primary purpose of audit trails is to
Which of the following would be the LEAST important aspect of a business continuity plan? A. Redundant facilities B. Relocation procedures C. Adequate insurance coverage D. Current and available business continuity manual
E-cash is a form of electronic money that: A. can be used over any computer network. B. utilizes reusable e-cash coins to make payments. C. does not require the use of an Internet digital bank. D. contains unique serial numbering to track the identity of the buyer.
Which of the following forms of evidence for the auditor would be considered the MOST reliable? A. An oral statement from the auditee B. The results of a test performed by an IS auditor C. An internally generated computer accounting report D. A confirmation letter received from an outside source
An integrated test facility is considered a useful audit tool because it: A. is a cost-efficient approach to auditing application controls. B. enables the financial and IS auditors to integrate their audit tests. C. compares processing output with independently calculated data. D. provides the IS auditor with a tool to analyze a large range of information.
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.
The general ledger setup function in an enterprise resource package (ERP) allows for setting accounting periods. Access to this function has been permitted to users in finance, the warehouse and order entry. The MOST likely reason for such broad access is the: A. need to change accounting periods on a regular basis.. B. requirement to post entries for a closed accounting period. C. lack of policies and procedures for the proper segregation of duties. D. need to create/modify the chart of accounts and its allocations.