Interested to Buy Any Domain ? << Click Here >> for more details...
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
- 1 Answers
- 6342 Views
- I also Faced
- E-Mail Answers
Answer / guest
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 |
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.
An IS auditor performing a review of the EFT operations of a retailing company would verify that the customers credit limit is checked before funds are transferred by reviewing the EFT: A. system's interface. B. switch facility. C. personal identification number generating procedure. D. operation backup procedures.
An organization is introducing a single sign-on (SSO) system. Under the SSO system, users will be required to enter only one user ID and password for access to all application systems. Under the SSO system, unauthorized access: A. is less likely. B. is more likely. C. will have a greater impact. D. will have a smaller impact.
Which of the following is the MOST important objective of data protection? A. Identifying persons who need access to information B. Ensuring the integrity of information C. Denying or authorizing access to the IS system D. Monitoring logical accesses
Which of the following alternative business recovery strategies would be LEAST appropriate for an organization with a large database and online communications network environment? A. Hot site B. Cold site C. Reciprocal agreement D. Dual information processing facilities
The corporate office of a company having branches worldwide, developed a control self-assessment program (CSA) for all its offices. Which of the following is the MOST important requirement for a successful CSA? A. Skills of the workshop facilitator B. Simplicity of the questionnaire C. Support from the audit department D. Involvement of line managers
Sales orders are automatically numbered sequentially at each of a retailer's multiple outlets. Small orders are processed directly at the outlets, with large orders sent to a central production facility. The MOST appropriate control to ensure that all orders transmitted to production are received and processed would be to: A. send and reconcile transaction counts and totals. B. have data transmitted back to the local site for comparison. C. compare data communications protocols with parity checking. D. track and account for the numerical sequence of sales orders at the production facility.
To identify the value of inventory that has been kept for more than eight weeks, an IS auditor would MOST likely use: A. test data. B. statistical sampling. C. an integrated test facility. D. generalized audit software.
An IS auditor should be involved in: A. observing tests of the disaster recovery plan. B. developing the disaster recovery plan. C. maintaining the disaster recovery plan. D. reviewing the disaster recovery requirements of supplier contracts.
Which of the following is MOST likely to occur when a system development project is in the middle of the programming/coding phase? A. Unit tests B. Stress tests C. Regression tests D. Acceptance tests
An IS steering committee should: A. include a mix of members from different departments and staff levels. B. ensure that IS security policies and procedures have been executed properly. C. have formal terms of reference and maintain minutes of its meetings. D. be briefed about new trends and products at each meeting by a vendor.
The use of coding standards is encouraged by IS auditors because they: A. define access control tables. B. detail program documentation. C. standardize dataflow diagram methodology. D. ensure compliance with field naming conventions.
Cisco Certifications 
