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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 |
Without causing a conflict of interest, a duty compatible with those of a security administrator would be: A. quality assurance. B. application programming. C. systems programming. D. data entry.
Which of the following would be the BEST method for ensuring that critical fields in a master record have been updated properly? A. Field checks B. Control totals C. Reasonableness checks D. A before-and-after maintenance report
E-cash is a form of electronic money that: A. can be used over any computer network. B. utilizes reusable e-cash coins to make payments. C. does not require the use of an Internet digital bank. D. contains unique serial numbering to track the identity of the buyer.
Which of the following is the MOST effective technique for providing security during data transmission? A. Communication log B. Systems software log C. Encryption D. Standard protocol
During an audit of an enterprise that is dedicated to e-commerce, the IS manager states that digital signatures are used in the establishment of its commercial relations. To substantiate this, the IS auditor must prove that which of the following is used? A. A biometric, digitalized and encrypted parameter with the customer's public key B. A hash of the data that is transmitted and encrypted with the customer's private key C. A hash of the data that is transmitted and encrypted with the customer's public key D. The customer's scanned signature, encrypted with the customer's public key
Which of the following imaging technologies captures handwriting from a preprinted form and converts it into an electronic format? A. Magnetic ink character recognition (MICR) B. Intelligent voice recognition (IVR) C. Bar code recognition (BCR) D. Optical character recognition (OCR)
The PRIMARY objective of conducting a post-implementation review is to assess whether the system A) achieved the desired objectives B) provides for backup and recovery C) provides for information security D) documentation is clear and understandable
Which of the following describes a difference between unit testing and system testing? A. Unit testing is more comprehensive. B. Programmers are not involved in system testing. C. System testing relates to interfaces between programs. D. System testing proves user requirements are complete.
Which of the following is the BEST audit procedure to determine if a firewall is configured in compliance with an organization's security policy? A. Review the parameter settings B. Interview the firewall administrator C. Review the actual procedures D. Review the device's log file for recent attacks
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 Internet security threats could compromise integrity? A. Theft of data from the client B. Exposure of network configuration information C. A trojan horse browser D. Eavesdropping on the net
A company uses a bank to process its weekly payroll. Time sheets and payroll adjustment forms (e.g., hourly rate changes, terminations) are completed and delivered to the bank, which prepares checks (cheques) and reports for distribution. To BEST ensure payroll data accuracy: A. payroll reports should be compared to input forms. B. gross payroll should be recalculated manually. C. checks (cheques) should be compared to input forms. D. checks (cheques) should be reconciled with output reports.
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