Answer / guest

Answer: C

Exceptions and rejections are output products that must be
accounted for by appropriate output controls. Choices A, B
and D are input control objectives.

Answer / antoine

C. Appropriate accounting for rejections and exceptions

Which of the following is the BEST form of transaction validation? A. Use of key field verification techniques in data entry B. Use of programs to check the transaction against criteria set by management C. Authorization of the transaction by supervisory personnel in an adjacent department D. Authorization of the transaction by a department supervisor prior to the batch process

1 Answers  

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An IS auditor should use statistical sampling and not judgmental (nonstatistical) sampling, when: A. the probability of error must be objectively quantified. B. the auditor wants to avoid sampling risk. C. generalized audit software is unavailable. D. the tolerable error rate cannot be determined.

1 Answers  

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During which of the following steps in the business process reengineering should the benchmarking team visit the benchmarking partner? A. Observation B. Planning C. Analysis D. Adaptation

2 Answers  

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A primary reason for an IS auditor's involvement in the development of a new application system is to ensure that: A. adequate controls are built into the system. B. user requirements are satisfied by the system. C. sufficient hardware is available to process the system. D. data are being developed for pre-implementation testing of the system.

1 Answers  

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Which of the following choices BEST ensures the effectiveness of controls related to interest calculation inside an accounting system? A. Re-performance B. Process walk-through C. Observation D. Documentation review

1 Answers  

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A company disposing of personal computers that once were used to store confidential data should first: A. demagnetize the hard disk. B. low-level format the hard disk. C. delete all data contained on the hard disk. D. defragment the data contained on the hard disk.

1 Answers  

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Which of the following environmental controls is appropriate to protect computer equipment against short-term reductions in electrical power? A. Power line conditioners B. A surge protective device C. An alternative power supply D. An interruptible power supply

1 Answers  

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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

1 Answers  

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Which of the following is a control to compensate for a programmer having access to accounts payable production data? A. Processing controls such as range checks and logic edits B. Reviewing accounts payable output reports by data entry C. Reviewing system-produced reports for checks (cheques) over a stated amount D. Having the accounts payable supervisor match all checks (cheques) to approved invoices

1 Answers  

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Which of the following duties would be a concern if performed along with systems administration? A. Maintenance of access rules B. Review of system audit trail C. Data librarian D. Performance monitoring

1 Answers  

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Which of the following is the most important element in the design of a data warehouse? A. Quality of the metadata B. Speed of the transactions C. Volatility of the data D. Vulnerability of the system

1 Answers  

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An internal audit department, that organizationally reports exclusively to the chief financial officer (CFO) rather than to an audit committee, is MOST likely to: A. have its audit independence questioned. B. report more business-oriented and relevant findings. C. enhance the implementation of the auditor's recommendations. D. result in more effective action being taken on the recommendations.

2 Answers   ABC, CISA,

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