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
Answer / guest
Answer: C
All generalized audit software has facilities for
statistical analysis. Spreadsheets do not lend themselves to
the extraction and analysis of transaction data. Parallel
simulation is a process of replicating computer-based
processes. Regression testing is the process of rerunning a
portion of a test plan to ensure that changes or corrections
have not introduced new errors.
| Is This Answer Correct ? | 4 Yes | 0 No |
Which of the following would provide a mechanism whereby IS management can determine if the activities of the organization have deviated from the planned or expected levels? A. Quality management B. IS assessment methods C. Management principles D. Industry standards/benchmarking
In a risk-based audit approach an IS auditor should FIRST complete a/an: A. inherent risk assessment. B. control risk assessment. C. test of control assessment. D. substantive test assessment.
The application test plans are developed in which of the following systems development life cycle (SDLC) phases? A. Design B. Testing C. Requirement D. Development
Which of the following is necessary to have FIRST in the development of a business continuity plan? A. Risk-based classification of systems B. Inventory of all assets C. Complete documentation of all disasters D. Availability of hardware and software
In a TCP/IP-based network, an IP address specifies a: A. network connection. B. router/gateway. C. computer in the network. D. device on the network.
Which of the following tests confirm that the new system can operate in its target environment? A. Sociability testing B. Regression testing C. Validation testing D. Black box testing
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
An IS auditor reviewing database controls discovered that changes to the database during normal working hours were handled through a standard set of procedures. However, changes made after normal hours required only an abbreviated number of steps. In this situation, which of the following would be considered an adequate set of compensating controls? A. Allow changes to be made only with the DBA user account. B. Make changes to the database after granting access to a normal user account C. Use the DBA user account to make changes, log the changes and review the change log the following day. D. Use the normal user account to make changes, log the changes and review the change log the following day.
To detect attack attempts that the firewall is unable to recognize, an IS auditor should recommend placing a network intrusion detection system (IDS) between the:
Utility programs that assemble software modules needed to execute a machine instruction application program version are: A. text editors. B. program library managers. C. linkage editors and loaders. D. debuggers and development aids.
Which of the following is the basic objective of a control self-assessment program?
Which of the following types of firewalls provide the GREATEST degree and granularity of control? A. Screening router B. Packet filter C. Application gateway D. Circuit gateway