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The role of IT auditor in complying with the Management
Assessment of Internal Controls (Section 404 of the
Sarbanes-Oxley Act) is:
A. planning internal controls
B. documenting internal controls
C. designing internal controls
D. implementing internal controls
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Answer: B
Choice (B) is the correct answer. The role of the IT auditor
is to document, understand, and test the internal controls
in computer systems. Planning, designing, and implementing
internal controls is part of operating management's
responsibility. This responsibility does not change whether
complying with Sarbanes-Oxley Act or not. Compliance efforts
are ongoing and include documenting internal controls on a
quarterly basis. Organizations need to identify and document
all electronic and manual processes related to the financial
reporting process.
| Is This Answer Correct ? | 7 Yes | 0 No |
An IS auditor observed that some data entry operators leave their computers in the midst of data entry without logging off. Which of the following controls should be suggested to prevent unauthorized access? A. Encryption B. Switch off the computer when leaving C. Password control D. Screen saver password
1. which of the following is used to achieve accountability. a.identification b. authentication c. authorization d. iniation
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.
An IS auditor discovers evidence of fraud perpetrated with a manager's user id. The manager had written the password, allocated by the system administrator, inside his/her desk drawer. The IS auditor should conclude that the: A. manager's assistant perpetrated the fraud. B. perpetrator cannot be established beyond doubt. C. fraud must have been perpetrated by the manager. D. system administrator perpetrated the fraud.
An installed Ethernet cable run in an unshielded twisted pair (UTP) network is more than 100 meters long. Which of the following could be caused by the length of the cable? A. Electromagnetic interference (EMI) B. Cross talk C. Dispersion D.Attenuation
Which of the following would an IS auditor consider the MOST relevant to short-term planning for the IS department? A. Allocating resources B. Keeping current with technology advances C. Conducting control self-assessment D. Evaluating hardware needs
Which of the following audit procedures would an IS auditor be LEAST likely to include in a security audit? A. Review the effectiveness and utilization of assets. B. Test to determine that access to assets is adequate. C. Validate physical, environmental and logical access policies per job profiles. D. Evaluate asset safeguards and procedures that prevent unauthorized access to the assets.
When implementing and application software package, which of the following presents the GREATEST risk? A. Uncontrolled multiple software versions B. Source programs that are not synchronized with object code C. Incorrectly set parameters D. Programming errors
An IS auditor reviewing back-up procedures for software need only determine that: A. object code libraries are backed up. B. source code libraries are backed up. C. both object and source codes libraries are backed up. D. program patches are maintained at the originating site.
Which of the following is MOST likely to result from a business process reengineering (BPR) project? A. An increased number of people using technology B. Significant cost savings, through a reduction in the complexity of information technology C. A weaker organizational structures and less accountability D. Increased information protection (IP) risk will increase
Which of the following is a practice that should be incorporated into the plan for testing disaster recovery procedures? A. Invite client participation. B. Involve all technical staff. C. Rotate recovery managers. D. Install locally stored backup.
Which of the following is a substantive audit test? A. Verifying that a management check has been performed regularly B. Observing that user IDs and passwords are required to sign on the computer C. Reviewing reports listing short shipments of goods received D. Reviewing an aged trial balance of accounts receivable
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