An IS auditor reviewing operating system access discovers that the system is not secured properly. In this situation, the IS auditor is LEAST likely to be concerned that the user might: A. create new users. B. delete database and log files. C. access the system utility tools. D. access the system writeable directories.

An internal audit department, that organizationally reports exclusively to the chief financial officer (CFO) rather than to an audit committee, is MOST likely to: A. have its audit independence questioned. B. report more business-oriented and relevant findings. C. enhance the implementation of the auditor's recommendations. D. result in more effective action being taken on the recommendations.

ABC, CISA,

Which of the following is the MOST critical and contributes the MOST to the quality of data in a data warehouse? A. Accuracy of the source data B. Credibility of the data source C. Accuracy of the extraction process D. Accuracy of the data transformation

A company has recently upgraded its purchase system to incorporate EDI transmissions. Which of the following controls should be implemented in the EDI interface in order to provide for efficient data mapping? A. Key verification B. One-for-one checking C. Manual recalculations D. Functional acknowledgements

An IS auditor performing a review of the backup processing facilities should be MOST concerned that: A. adequate fire insurance exists. B. regular hardware maintenance is performed. C. offsite storage of transaction and master files exists. D. backup processing facilities are tested fully.

A single digitally signed instruction was given to a financial institution to credit a customer's account. The financial institution received the instruction three times and credited the account three times. Which of the following would be the MOST appropriate control against such multiple credits? A. Encrypting the hash of the payment instruction with the public key of the financial institution. B. Affixing a time stamp to the instruction and using it to check for duplicate payments. C. Encrypting the hash of the payment instruction with the private key of the instructor. D. Affixing a time stamp to the hash of the instruction before being digitally signed by the instructor.

Which of the following physical access controls would provide the highest degree of security over unauthorized access? A. Bolting door lock B. Cipher lock C. Electronic door lock D. Fingerprint scanner

An IS auditor finds that not all employees are aware of the enterprise's information security policy. The IS auditor should conclude that: A. this lack of knowledge may lead to unintentional disclosure of sensitive information. B. information security is not critical to all functions. C. IS audit should provide security training to the employees. D. the audit finding will cause management to provide continuous training to staff.

Which of the following processes is the FIRST step in developing a business continuity and disaster recovery plan for an organization? A. Alternate site selection B. Business impact analysis C. Test procedures and frequency D. Information classification

Which of the following techniques or tools would assist an IS auditor when performing a statistical sampling of financial transactions maintained in a financial management information system? A. Spreadsheets B. Parallel simulation C. Generalized audit software D. Regression testing

Which of the following is a disadvantage of image processing? A. Verifies signatures B. Improves service C. Relatively inexpensive to use D. Reduces deterioration due to handling

Wipro,

The feature of a digital signature that ensures the sender cannot later deny generating and sending the message is: A. data integrity. B. authentication. C. nonrepudiation. D. replay protection.

Which of the following is the MOST important reason for an IS auditor to be involved in a system development project? A. Evaluate the efficiency of resource utilization. B. Develop audit programs for subsequent audits of the system. C. Evaluate the selection of hardware to be used by the system. D. Ensure that adequate controls are built into the system during development.

Which of the following would BEST ensure continuity of a wide area network (WAN) across the organization? A. Built-in alternative routing B. Full system backup taken daily C. A repair contract with a service provider D. A duplicate machine alongside each server

To check the performance of flow and error control, an IS auditor should focus the use of a protocol analyzer on which of the following layers? A. Network B. Transport C. Data link D. Application