Answer / guest

Answer: C

Preparing simulated transactions for processing and
comparing the results to predetermined results is the best
method for proving accuracy of a tax calculation. Detailed
visual review, flowcharting and analysis of source code are
not effective methods, and monthly totals would not address
the accuracy of individual tax calculations.

Answer / guest

B. recreating program logic using generalized audit software
to calculate monthly totals.

Without compensating controls, which of the following functions would represent a risk if combined with that of a system analyst? A. Application programming B. Data entry C. Quality assurance D. Database administrator

1 Answers  

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A MAJOR risk of using single sign-on (SSO) is that it: A. has a single authentication point. B. represents a single point of failure. C. causes an administrative bottleneck. D. leads to a lockout of valid users.

1 Answers  

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An organization has outsourced network and desktop support. Although the relationship has been reasonably successful, risks remain due to connectivity issues. Which of the following controls should FIRST be performed to assure the organization reasonably mitigates these possible risks? A. Network defense program B. Encryption/Authentication C. Adequate reporting between organizations D. Adequate definition in contractual relationship

3 Answers  

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Functional acknowledgements are used: A. as an audit trail for EDI transactions. B. to functionally describe the IS department. C. to document user roles and responsibilities. D. as a functional description of application software.

1 Answers   CISA,

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The PRIMARY reason for replacing checks (cheques) with EFT systems in the accounts payable area is to: A. make the payment process more efficient. B. comply with international EFT banking standards. C. decrease the number of paper-based payment forms. D. reduce the risk of unauthorized changes to payment transactions.

1 Answers  

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When an organization's network is connected to an external network in an Internet client-server model not under that organization's control, security becomes a concern. In providing adequate security in this environment, which of the following assurance levels is LEAST important? A. Server and client authentication B. Data integrity C. Data recovery D. Data confidentiality

2 Answers  

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The risk of an IS auditor using an inadequate test procedure and concluding that material errors do not exist when, in fact, they exist is:

6 Answers  

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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

1 Answers  

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The secure socket layer (SSL) protocol addresses the confidentiality of a message through: A. symmetric encryption. B. message authentication code. C. hash function. D. digital signature certificates.

2 Answers  

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In a system that records all receivables for a company, the receivables are posted on a daily basis. Which of the following would ensure that receivables balances are unaltered between postings? A. Range checks B. Record counts C. Sequence checking D. Run-to-run control totals

2 Answers  

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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)

1 Answers  

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A vendor/contractor?s performance against service level agreements must be evaluated by the: A. customer. B. contractor. C. third-party. D. contractor?s management.

1 Answers  

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