The PRIMARY advantage of a continuous audit approach is that it:
A. does not require an IS auditor to collect evidence on
system reliability while processing is taking place.
B. requires the IS auditor to review and follow up
immediately on all information collected.
C. can improve system security when used in time-sharing
environments that process a large number of transactions.
D. does not depend on the complexity of an organization's
computer systems.
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Answer / guest
Answer: C
The use of continuous auditing techniques can actually
improve system security when used in time-sharing
environments that process a large number of transactions,
but leave a scarce paper trail. Choice A is incorrect since
the continuous audit approach often does require an IS
auditor to collect evidence on system reliability while
processing is taking place. Choice B is incorrect since an
IS auditor normally would review and follow up only on
material deficiencies or errors detected. Choice D is
incorrect since the use of continuous audit techniques does
depend on the complexity of an organization's computer systems.
| Is This Answer Correct ? | 12 Yes | 0 No |
Answer / antoine
C. can improve system security when used in time-sharing
environments that process a large number of transactions
| Is This Answer Correct ? | 7 Yes | 0 No |
Answer / lorie
The correct answer is B per ISACA database: B. Continuous audit allows audit and response to audit issues in a timely manner because audit findings are gathered in near real time
| Is This Answer Correct ? | 0 Yes | 0 No |
Following a reorganization of a company's legacy database, it was discovered that records were accidentally deleted. Which of the following controls would have MOST effectively detected this occurrence? A. Range check B. Table lookups C. Run-to-run totals D. One-for-one checking
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