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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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Answer: D
A review of accounts receivable will provide evidence of the
validity and propriety of the financial statement balance.
Choices A, B and C are compliance tests to determine that
policies and procedures are being followed.
| Is This Answer Correct ? | 12 Yes | 4 No |
As updates to an online order entry system are processed, the updates are recorded on a transaction tape and a hard-copy transaction log. At the end of the day, the order entry files are backed up on tape. During the backup procedure, a drive malfunctions and the order entry files are lost. Which of the following are necessary to restore these files? A. The previous day's backup file and the current transaction tape B. The previous day's transaction file and the current transaction tape C. The current transaction tape and the current hard-copy transaction log D. The current hard-copy transaction log and the previous day's transaction file
A long-term IS employee with a strong technical background and broad managerial experience has applied for a vacant position in the IS audit department. Determining whether to hire this individual for this position should be based on the individual's experience and: A. the length of service since this will help ensure technical competence. B. age as training in audit techniques may be impractical. C. IS knowledge since this will bring enhanced credibility to the audit function. D. ability, as an IS auditor, to be independent of existing IS relationships.
Which of the following functions should be performed by the application owners to ensure an adequate segregation of duties between IS and end users? A. System analysis B. Authorization of access to data C. Application programming D. Data administration
Digital signatures require the: A. signer to have a public key and the receiver to have a private key. B. signer to have a private key and the receiver to have a public key. C. signer and receiver to have a public key. D. signer and receiver to have a private key.
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
Which of the following is the MOST reasonable option for recovering a noncritical system? A. Warm site B. Mobile site C. Hot site D. Cold site
Congestion control is BEST handled by which OSI layer? A. Data link B. Session layer C. Transport layer D. Network layer
Information for detecting unauthorized input from a terminal would be BEST provided by the: A. console log printout. B. transaction journal. C. automated suspense file listing. D. user error report.
Which of the following processes is the FIRST step in developing a business continuity and disaster recovery plan for an organization? A. Alternate site selection B. Business impact analysis C. Test procedures and frequency D. Information classification
Change control procedures to prevent scope creep during an application development project should be defined during: A. design. B. feasibility. C. implementation. D. requirements definition.
A malicious code that changes itself with each file it infects is called a: A. logic bomb. B. stealth virus. C. trojan horse. D. polymorphic virus.
The PRIMARY reason for separating the test and development environments is to: A. restrict access to systems under test. B. segregate user and development staff. C. control the stability of the test environment. D. secure access to systems under development.
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