Which of the following forms of evidence for the auditor
would be considered the MOST reliable?
A. An oral statement from the auditee
B. The results of a test performed by an IS auditor
C. An internally generated computer accounting report
D. A confirmation letter received from an outside source
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Answer / rajesh
B.An Independent test performed by an IS auditor should always be considered a more reliable source of evidence than conformation letter from outside source.
| Is This Answer Correct ? | 9 Yes | 1 No |
Answer / guest
Answer: D
Evidence obtained from outside sources is usually more
reliable than that obtained from within the organization.
Confirmation letters received from outside parties, such as
those used to verify accounts receivable balances, are
usually highly reliable. Testing performed by an auditor may
not be reliable if the auditor did not have a good
understanding of the technical area under review.
| Is This Answer Correct ? | 3 Yes | 10 No |
An IS auditor, in evaluating proposed biometric control devices reviews the false rejection rates (FRRs), false acceptance rates (FARs) and equal error rates (ERRs) of three different devices. The IS auditor should recommend acquiring the device having the: A. least ERR. B. most ERR. C. least FRR but most FAR. D. least FAR but most FRR.
Which of the following controls would provide the GREATEST assurance of database integrity? A. Audit log procedures B. Table link/reference checks C. Query/table access time checks D. Rollback and rollforward database features
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Which of the following would an IS auditor place LEAST reliance on when determining management's effectiveness in communicating information systems policies to appropriate personnel? A. Interviews with user and IS personnel B. Minutes of IS steering committee meetings C. User department systems and procedures manuals D.Information processing facilities operations and procedures manuals
An IS auditor is reviewing the change management process for an enterprise resource planning (ERP) application. Which of the following is the BEST method for testing program changes? A. Select a sample of change tickets and review them for authorization. B. Perform a walk-through by tracing a program change from start to finish. C. Trace a sample of modified programs to supporting change tickets. D. Use query software to analyze all change tickets for missing fields.
Which of the following types of controls is designed to provide the ability to verify data and record values through the stages of application processing? A. Range checks B. Run-to-run totals C. Limit checks on calculated amounts D. Exception reports
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The Primary purpose of audit trails is to
Which of the following audit procedures would an IS auditor normally perform FIRST when reviewing an organization's systems development methodology? A. Determine procedural adequacy. B. Analyze procedural effectiveness. C. Evaluate level of compliance with procedures. D. Compare established standards to observed procedures.
Which of the following controls is LEAST likely to detect changes made online to master records? A. Update access to master file is restricted to a supervisor independent of data entry. B. Clerks enter updates online and are finalized by an independent supervisor. C. An edit listing of all updates is produced daily and reviewed by an independent supervisor. D. An update authorization form must be approved by an independent supervisor before entry.
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