While planning an audit, an assessment of risk should be
made to provide:
A. reasonable assurance that the audit will cover material
items.
B. definite assurance that material items will be covered
during the audit work.
C. reasonable assurance that all items will be covered by
the audit.
D. sufficient assurance that all items will be covered
during the audit work.
- 1 Answers
- 8148 Views
- I also Faced
- E-Mail Answers
Answer / guest
Answer: A
"The IS auditing guideline on planning the IS audit states, "
As assessment of risk should be made to provide reasonable
assurance that material items will be adequately covered
during the audit work. This assessment should identify areas
with relatively high risk of existence of material problems."
Definite assurance that material items will be covered
during the audit work is an impractical proposition.
Reasonable assurance that all items will be covered during
the audit work is not the correct answer as material items
need to be covered, not all items."
| Is This Answer Correct ? | 8 Yes | 0 No |
Which of the following procedures would MOST effectively detect the loading of illegal software packages onto a network? A. The use of diskless workstations B. Periodic checking of hard drives C. The use of current antivirus software D. Policies that result in instant dismissal if violated
A strength of an implemented quality system based on ISO 9001 is that it: A. guarantees quality solutions to business problems. B. results in improved software life cycle activities. C. provides clear answers to questions concerning cost-effectiveness. D. does not depend on the maturity of the implemented quality system.
When implementing and 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
In an online transaction processing system, data integrity is maintained by ensuring that a transaction is either completed in its entirety or not at all. This principle of data integrity is known as: A. isolation. B. consistency. C. atomicity. D. durability.
Using test data as part of a comprehensive test of program controls in a continuous online manner is called a/an: A. test data/deck. B. base case system evaluation. C. integrated test facility (ITF). D. parallel simulation.
Which of the following is the MOST important issue to the IS auditor in a business process re-engineering (BPR) project would be? A. The loss of middle management, which often is a result of a BPR project B. That controls are usually given low priority in a BPR project C. The considerable negative impact that information protection could have on BPR D. The risk of failure due to the large size of the task usually undertaken in a BPR project
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 applet intrusion issues poses the GREATEST risk of disruption to an organization? A. A program that deposits a virus on a client machine B. Applets recording keystrokes and, therefore, passwords C. Downloaded code that reads files on a client's hard drive D. Applets opening connections from the client machine
Which of the following security techniques is the BEST method for authenticating a user's identity? A. Smart card B. Biometrics C. Challenge-response token D. User ID and password
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 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 is a substantive audit test? A. Verifying that a management check has been performed regularly B. Observing that user IDs and passwords are required to sign on the computer C. Reviewing reports listing short shipments of goods received D. Reviewing an aged trial balance of accounts receivable
Cisco Certifications 
