Question 1

The auditor performs a review of systems documentation

Accepted Answer

A)  during the initial audit phase. 
B)  throughout the audit at the beginning of each audit phase. 
C)  during the intermediate phase, after becoming familiar with the basic approach to be taken. 
D)  during the final audit phase, giving the auditor a chance to first become familiar with all of the company's operations. 
A)  during the initial audit phase. 
B)  throughout the audit at the beginning of each audit phase. 
C)  during the intermediate phase, after becoming familiar with the basic approach to be taken. 
D)  during the final audit phase, giving the auditor a chance to first become familiar with all of the company's operations.

Question 2

Tracing of a program's execution provides

Accepted Answer

A)  programmed edits for input data items. 
B)  test data for subsequent processing. 
C)  a detailed listing of the sequence of program statement execution. 
D)  a comprehensive audit trail which can be reviewed by auditors after processing ends. 
A)  programmed edits for input data items. 
B)  test data for subsequent processing. 
C)  a detailed listing of the sequence of program statement execution. 
D)  a comprehensive audit trail which can be reviewed by auditors after processing ends.

Question 3

Some embedded audit routines use automated collection language (ACL)to embed specially programmed modules as in-line code with regular programs.

Accepted Answer

A) True 
 B)False

Question 4

Maturity models are used to evaluate an organization's relative level of achievement of IT governance on a scale from 1-10.

Accepted Answer

A) True 
 B)False

Question 5

Which of the following processes real data through a test program?

Accepted Answer

A)  Test data approach 
B)  Integrated test facility 
C)  Parallel simulation approach 
D)  Artificial intelligence software 
A)  Test data approach 
B)  Integrated test facility 
C)  Parallel simulation approach 
D)  Artificial intelligence software

Question 6

Information systems application audits differ from information systems audits because application audits

Accepted Answer

A)  are divided into four general areas, each of which has three phases. 
B)  involve reviewing input, processing, and output controls. 
C)  are directed at the activities of systems analysts and programmers. 
D)  focus primarily on fact-finding in the areas selected for audit. 
A)  are divided into four general areas, each of which has three phases. 
B)  involve reviewing input, processing, and output controls. 
C)  are directed at the activities of systems analysts and programmers. 
D)  focus primarily on fact-finding in the areas selected for audit.

Question 7

________ is for individuals who manage,design,oversee,and assess an enterprise's information security program.

Accepted Answer

A)  CISA 
B)  CISM 
C)  CGEIT 
D)  COBIT 
A)  CISA 
B)  CISM 
C)  CGEIT 
D)  COBIT

Question 8

The use of information technology to perform audit work is known as auditing

Accepted Answer

A)  around-the-computer. 
B)  through the computer. 
C)  without the computer. 
D)  with the computer. 
A)  around-the-computer. 
B)  through the computer. 
C)  without the computer. 
D)  with the computer.

Question 9

________ can be effectively used in conjunction with a test data technique.

Accepted Answer

The answer of ________ can be effectively used in conjunction...

Question 10

________ models are used to evaluate an organization's relative level of achievement of IT governance and shows what has to be done to improve.

Accepted Answer

A)  RBA 
B)  Maturity 
C)  Visibility 
D)  Navigation 
A)  RBA 
B)  Maturity 
C)  Visibility 
D)  Navigation

Question 11

COBIT contains 34 IT processes and organizes them into 8 domains.

Accepted Answer

A) True 
 B)False

Question 12

________ auditors commonly undertake audits that are reviewed and relied upon by ________ auditors.

Accepted Answer

The answer of ________ auditors commonly undertake audits that are...

Question 13

Compliance testing is the key activity performed in which phase of an information systems audit?

Accepted Answer

A)  Second phase 
B)  First phase 
C)  Fourth phase 
D)  Third phase 
A)  Second phase 
B)  First phase 
C)  Fourth phase 
D)  Third phase

Question 14

Using embedded audit routine technology,an auditor may program a module so that the test limits can be altered as desired.This approach has been termed

Accepted Answer

A)  sample audit review file. 
B)  in-line coding. 
C)  system control audit review file. 
D)  off-line auditing. 
A)  sample audit review file. 
B)  in-line coding. 
C)  system control audit review file. 
D)  off-line auditing.

Question 15

A financial statement audit

Accepted Answer

A)  consists only of compliance testing of account balances. 
B)  has the objective of verifying financial statement figures to render a professional opinion of the financial statements. 
C)  has the objective of establishing the degree to which the internal control system can be relied upon. 
D)  None of these answers is correct. 
A)  consists only of compliance testing of account balances. 
B)  has the objective of verifying financial statement figures to render a professional opinion of the financial statements. 
C)  has the objective of establishing the degree to which the internal control system can be relied upon. 
D)  None of these answers is correct.

Question 16

Development standards are major general controls in computerized systems.

Accepted Answer

A) True 
 B)False

Question 17

The comparison of input to output is known as auditing

Accepted Answer

A)  around-the-computer. 
B)  through the computer. 
C)  with the computer. 
D)  without the computer. 
A)  around-the-computer. 
B)  through the computer. 
C)  with the computer. 
D)  without the computer.

Question 18

The information systems auditing technique that uses special software to monitor the execution of a program is called

Accepted Answer

A)  embedded audit routines. 
B)  mapping. 
C)  a snapshot. 
D)  tracing. 
A)  embedded audit routines. 
B)  mapping. 
C)  a snapshot. 
D)  tracing.

Question 19

An information systems application audit focuses almost exclusively on the testing of processing controls.

Accepted Answer

A) True 
 B)False

Question 20

________ provides assurances relating to the effectiveness of an organization's enterprise risk management processes.

Accepted Answer

A)  RBA 
B)  OMB 
C)  REA 
D)  UML 
A)  RBA 
B)  OMB 
C)  REA 
D)  UML

The auditor performs a review of systems documentation

Tracing of a program's execution provides

Some embedded audit routines use automated collection language (ACL)to embed specially programmed modules as in-line code with regular programs.

Maturity models are used to evaluate an organization's relative level of achievement of IT governance on a scale from 1-10.

Which of the following processes real data through a test program?

Information systems application audits differ from information systems audits because application audits

________ is for individuals who manage,design,oversee,and assess an enterprise's information security program.

The use of information technology to perform audit work is known as auditing

________ can be effectively used in conjunction with a test data technique.

________ models are used to evaluate an organization's relative level of achievement of IT governance and shows what has to be done to improve.

COBIT contains 34 IT processes and organizes them into 8 domains.

auditors commonly undertake audits that are reviewed and relied upon by auditors.

Compliance testing is the key activity performed in which phase of an information systems audit?

Using embedded audit routine technology,an auditor may program a module so that the test limits can be altered as desired.This approach has been termed

A financial statement audit

Development standards are major general controls in computerized systems.

The comparison of input to output is known as auditing

The information systems auditing technique that uses special software to monitor the execution of a program is called

An information systems application audit focuses almost exclusively on the testing of processing controls.

________ provides assurances relating to the effectiveness of an organization's enterprise risk management processes.

Accounting Information Systems: An Overview

Systems Techniques and Documentation

Ebusiness and Ecommerce

Transaction Processing and the Internal Control Process

Fraud Examination and Fraud Management

Information Systems Security

Electronic Data Processing Systems

Revenue Cycle Processes

Procurement and Human Resources Business Processes

The Production Business Process

Systems Planning, analysis, and Design

Systems Project Management, implementation, operation, control

Data Management Concepts

Filters

Exam 14: Auditing Information Technology

The auditor performs a review of systems documentation

Tracing of a program's execution provides

Some embedded audit routines use automated collection language (ACL)to embed specially programmed modules as in-line code with regular programs.

Maturity models are used to evaluate an organization's relative level of achievement of IT governance on a scale from 1-10.

Which of the following processes real data through a test program?

Information systems application audits differ from information systems audits because application audits

________ is for individuals who manage,design,oversee,and assess an enterprise's information security program.

The use of information technology to perform audit work is known as auditing

________ can be effectively used in conjunction with a test data technique.

________ models are used to evaluate an organization's relative level of achievement of IT governance and shows what has to be done to improve.

COBIT contains 34 IT processes and organizes them into 8 domains.

________ auditors commonly undertake audits that are reviewed and relied upon by ________ auditors.

Compliance testing is the key activity performed in which phase of an information systems audit?

Using embedded audit routine technology,an auditor may program a module so that the test limits can be altered as desired.This approach has been termed

A financial statement audit

Development standards are major general controls in computerized systems.

The comparison of input to output is known as auditing

The information systems auditing technique that uses special software to monitor the execution of a program is called

An information systems application audit focuses almost exclusively on the testing of processing controls.

________ provides assurances relating to the effectiveness of an organization's enterprise risk management processes.

Accounting Information Systems: An Overview

Systems Techniques and Documentation

Ebusiness and Ecommerce

Transaction Processing and the Internal Control Process

Fraud Examination and Fraud Management

Information Systems Security

Electronic Data Processing Systems

Revenue Cycle Processes

Procurement and Human Resources Business Processes

The Production Business Process

Systems Planning, analysis, and Design

Systems Project Management, implementation, operation, control

Data Management Concepts

Filters

auditors commonly undertake audits that are reviewed and relied upon by auditors.