Exam 11: Auditing Computer-Based Information Systems

You are the head of the internal audit department for Apple Computer.You want to hire a person to serve as one of Apple's operational auditors.Identify the candidate below that is likely to be the most qualified person for the job.

Increasing the effectiveness of auditing software will

The use of a secure file library and restrictions on physical access to data files are control procedures used together to prevent

________ is one tool used to document source data controls.

What role should an auditor play in system development?

Explain why the auditor's role in program development and acquisition should be limited.

What is the purpose of an information systems audit?

The first step in a risk-based audit approach is to

The evidence collection stage of an operational audit includes all the following activities except

What is a test data generator?

An auditor creates a fictitious customer in the system and then creates several fictitious sales to the customer.The records are then tracked as they are processed by the system.The auditor is using

Which type of work listed below is not typical of internal auditors?

An auditor manually calculates accumulated depreciation on a delivery van and compares her calculation with the accounting records.The auditor is performing

Which of the following is not one of the six objectives of an information systems audit?

Increasing the effectiveness of internal controls would have the greatest effect on

Auditing involves the

Who generally receives the findings and conclusions of an operational audit?

A system that employs various types of advanced technology has more ________ risk than traditional batch processing.

Auditors have several techniques available to them to test computer-processing controls.An audit technique that immediately alerts auditors of suspicious transactions is known as

The information systems audit objective that pertains to source data being processed into some form of output is known as