The PRIMARY advantage of a continuous audit approach is that it:
A. does not require an IS auditor to collect evidence on
system reliability while processing is taking place.
B. requires the IS auditor to review and follow up
immediately on all information collected.
C. can improve system security when used in time-sharing
environments that process a large number of transactions.
D. does not depend on the complexity of an organization's
computer systems.
Answer / guest
Answer: C
The use of continuous auditing techniques can actually
improve system security when used in time-sharing
environments that process a large number of transactions,
but leave a scarce paper trail. Choice A is incorrect since
the continuous audit approach often does require an IS
auditor to collect evidence on system reliability while
processing is taking place. Choice B is incorrect since an
IS auditor normally would review and follow up only on
material deficiencies or errors detected. Choice D is
incorrect since the use of continuous audit techniques does
depend on the complexity of an organization's computer systems.
| Is This Answer Correct ? | 3 Yes | 0 No |
Which of the following security techniques is the BEST method for authenticating a user's identity? A. Smart card B. Biometrics C. Challenge-response token D. User ID and password
The IS auditor learns that when equipment was brought into the data center by a vendor, the emergency power shutoff switch was accidentally pressed and the UPS was engaged. Which of the following audit recommendations should the IS auditor suggest? A. Relocate the shut off switch. B. Install protective covers. C. Escort visitors. D. Log environmental failures.
Access rules normally are included in which of the following documentation categories? A. Technical reference documentation B. User manuals C. Functional design specifications D. System development methodology documents
While designing the business continuity plan (BCP) for an airline reservation system, the MOST appropriate method of data transfer/back up at an offsite location would be: A. shadow file processing. B. electronic vaulting. C. hard-disk mirroring. D. hot-site provisioning.
Which of the following is the MOST critical element of an effective disaster recovery plan (DRP)? A. Offsite storage of backup data B. Up-to-date list of key disaster recovery contacts C. Availability of a replacement data center D. Clearly defined recovery time objective (RTO)
Antivirus software should be used as a: A. detective control. B. preventive control. C. corrective control. D. compensating control.
In a risk-based audit approach, an IS auditor should FIRST complete :
Compensating controls are intended to: A. reduce the risk of an existing or potential control weakness. B. predict potential problems before they occur. C. remedy problems discovered by detective controls. D. report errors or omissions.
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
Software maintainability BEST relates to which of the following software attributes? A. Resources needed to make specified modifications. B. Effort needed to use the system application. C. Relationship between software performance and the resources needed. D. Fulfillment of user needs.
Capacity monitoring software is used to ensure: A. maximum use of available capacity. B. that future acquisitions meet user needs. C. concurrent use by a large number of users. D. continuity of efficient operations.
Which of the following line media would provide the BEST security for a telecommunication network? A. Broad band network digital transmission B. Baseband network C. Dial-up D. Dedicated lines