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The responsibility, authority and accountability of the IS
audit function is documented appropriately in an audit
charter and MUST be:
A. approved by the highest level of management.
B. approved by audit department management.
C. approved by user department management.
D. changed every year before commencement of IS audits.
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Answer: A
"The standard on responsibility, authority and
accountability states, "
The responsibility, authority and accountability of the
information systems audit function are to be appropriately
documented in an audit charter or engagement letter."
Choice B and C are incorrect because the audit charter
should be approved by the highest level of management, not
merely by the information systems audit department, or the
user department. The resulting planning methodologies should
be reviewed and approved by senior management and by the
audit committee. Choice D is incorrect because the audit
charter, once established, is not routinely revised and
should be changed only if change can be, and is, throughly
justified."
| Is This Answer Correct ? | 4 Yes | 0 No |
Which of the following is a strength of the program evaluation review technique (PERT) over other techniques? PERT: A. considers different scenarios for planning and control projects. B. allows the user to input program and system parameters. C. tests system maintenance processes accurately. D. estimates costs of system projects.
When performing a review of the structure of an electronic funds transfer (EFT) system, an IS auditor observes that the technological infrastructure is based on a centralized processing scheme that has been outsourced to a provider in another country. Based on this information, which of the following conclusions should be the main concern of the IS auditor? A. There could be a question with regards to the legal jurisdiction. B. Having a provider abroad will cause excesive costs in future audits. C. The auditing process will be difficult because of the distances. D. There could be different auditing norms.
An enterprise has established a steering committee to oversee its e-business program. The steering committee would MOST likely be involved in the: A. documentation of requirements. B. escalation of project issues. C. design of interface controls. D. specification of reports.
The window of time recovery of information processing capabilities is based on the: A. criticality of the processes affected. B. quality of the data to be processed. C. nature of the disaster. D. applications that are mainframe based.
Which of the following is a threat? A. Lack of security B. Loss of goodwill C. Power outage D. Information services
Which of the following IS functions may be performed by the same individual, without compromising on control or violating segregation of duties? A. Job control analyst and applications programmer B. Mainframe operator and system programmer C. Change/problem and quality control administrator D. Applications and system programmer
Which of the following provides nonrepudiation services for e-commerce transactions? A. Public key infrastructure (PKI) B. Data encryption standard (DES) C. Message authentication code (MAC) D. Personal identification number (PIN)
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
An IS auditor performing an access controls review should be LEAST concerned if: A. audit trails were not enabled. B. programmers have access to the live environment. C. group logons are being used for critical functions. D. the same user can initiate transactions and also change related parameters.
In a risk-based audit approach, an IS auditor should FIRST complete :
Which of the following would be the LEAST likely indication that complete or selected outsourcing of IS functions should be considered? A. The applications development backlog is greater than three years. B. It takes one year to develop and implement a high-priority system. C. More than 60 percent of programming costs are spent on system maintenance. D. Duplicate information systems functions exist at two sites.
An IS auditor has been assigned to conduct a test that compares job run logs to computer job schedules. Which of the following observations would be of the GREATEST concern to the IS auditor? A. There are a growing number of emergency changes. B. There were instances when some jobs were not completed on time. C. There were instances when some jobs were overridden by computer operators. D. Evidence shows that only scheduled jobs were run.
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