The PRIMARY purpose of audit trails is to:
A. improve response time for users.
B. establish accountability and responsibility for processed
transactions.
C. improve the operational efficiency of the system.
D. provide useful information to auditors who may wish to
track transactions.
Answer / guest
Answer: B
"Enabling audit trails helps in establishing the
accountability and responsibility of processed transactions
by tracing transactions through the system. The objective of
enabling software to provide audit trails is not to improve
system efficiency, since it often involves additional
processing which may in fact reduce response time for users.
Enabling audit trails does involve storage and thus occupies
disk space. Choice D is also a valid reason
however, it is not the primary reason"
| Is This Answer Correct ? | 11 Yes | 1 No |
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.
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.
Which of the following issues should be included in the business continuity plan? A. The staff required to maintain critical business functions in the short, medium and long term B. The potential for a natural disaster to occur, such as an earthquake C. Disastrous events impacting information systems processing and end-user functions D. A risk analysis that considers systems malfunctions, accidental file deletions or other failures
An organization having a number of offices across a wide geographical area has developed a disaster recovery plan (DRP). Using actual resources, which of the following is the MOST cost-effective test of the DRP? A. Full operational test B. Preparedness test C. Paper test D. Regression test
Which of the following ensures completeness and accuracy of accumulated data? A. Processing control procedures B. Data file control procedures C. Output controls D. Application controls
Which of the following provides a mechanism for coding and compiling programs interactively? A. Firmware B. Utility programs C. Online programming facilities D. Network management software
In a LAN environment, which of the following minimizes the risk of data corruption during transmission? A. Using end-to-end encryption for data communication B. Using separate conduits for electrical and data cables C. Using check sums for checking the corruption of data D. Connecting the terminals using a star topology
Which of the following exposures could be caused by a line-grabbing technique? A. Unauthorized data access B. Excessive CPU cycle usage C. Lockout of terminal polling D. Multiplexor control dysfunction
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
An organization has an integrated development environment (IDE), where the program libraries reside on the server, but modification/development and testing are done from PC workstations. Which of the following would be a strength of an integrated development environment? A. Controls the proliferation of multiple versions of programs B. Expands the programming resources and aids available C. Increases program and processing integrity D. Prevents valid changes from being overwritten by other changes
As a business process reengineering (BPR) project takes hold it is expected that: A. business priorities will remain stable. B. information technologies will not change. C. the process will improve product, service and profitability. D. input from clients and customers will no longer be necessary.
The impact of EDI on internal controls will be: A. that fewer opportunities for review and authorization will exist. B. an inherent authentication. C. a proper distribution of EDI transactions while in the possession of third parties. D. that IPF management will have increased responsibilities over data center controls.