CA Foundation Business Economics Questions 2023 - Part 32
Fri, 03 Mar 2023
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CISA—Certified Information Systems Auditor - Part 158
1. Which of the following is the MOST critical step in planning an audit?
A) Implementing a prescribed auditing framework such as COBIT
B) Identifying current controls
C) Identifying high-risk audit targets
D) Testing controls
2. To properly evaluate the collective effect of preventative, detective, or corrective controls within a process, an IS auditor should be aware of which of the following?
A) The business objectives of the organization
B) The effect of segregation of duties on internal controls
C) The point at which controls are exercised as data flows through the system
D) Organizational control policies
3. What is the recommended initial step for an IS auditor to implement continuous-monitoring systems?
A) Document existing internal controls
B) Perform compliance testing on internal controls
C) Establish a controls-monitoring steering committee
D) Identify high-risk areas within the organization
4. What type of risk is associated with authorized program exits (trap doors)?
A) Business risk
B) Audit risk
C) Detective risk
D) Inherent risk
5. Which of the following is best suited for searching for address field duplications?
A) Text search forensic utility software
B) Generalized audit software
C) Productivity audit software
D) Manual review
A) Implementing a prescribed auditing framework such as COBIT
B) Identifying current controls
C) Identifying high-risk audit targets
D) Testing controls
2. To properly evaluate the collective effect of preventative, detective, or corrective controls within a process, an IS auditor should be aware of which of the following?
A) The business objectives of the organization
B) The effect of segregation of duties on internal controls
C) The point at which controls are exercised as data flows through the system
D) Organizational control policies
3. What is the recommended initial step for an IS auditor to implement continuous-monitoring systems?
A) Document existing internal controls
B) Perform compliance testing on internal controls
C) Establish a controls-monitoring steering committee
D) Identify high-risk areas within the organization
4. What type of risk is associated with authorized program exits (trap doors)?
A) Business risk
B) Audit risk
C) Detective risk
D) Inherent risk
5. Which of the following is best suited for searching for address field duplications?
A) Text search forensic utility software
B) Generalized audit software
C) Productivity audit software
D) Manual review
1. Right Answer: C
Explanation: In planning an audit, the most critical step is identifying the areas of high risk.
2. Right Answer: C
Explanation: When evaluating the collective effect of preventive, detective, or corrective controls within a process, an IS auditor should be aware of the point at which controls are exercised as data flows through the system.
3. Right Answer: D
Explanation: When implementing continuous-monitoring systems, an IS auditor's first step is to identify high-risk areas within the organization.
4. Right Answer: D
Explanation: Inherent risk is associated with authorized program exits (trap doors).
5. Right Answer: B
Explanation: Generalized audit software can be used to search for address field duplications.
Explanation: In planning an audit, the most critical step is identifying the areas of high risk.
2. Right Answer: C
Explanation: When evaluating the collective effect of preventive, detective, or corrective controls within a process, an IS auditor should be aware of the point at which controls are exercised as data flows through the system.
3. Right Answer: D
Explanation: When implementing continuous-monitoring systems, an IS auditor's first step is to identify high-risk areas within the organization.
4. Right Answer: D
Explanation: Inherent risk is associated with authorized program exits (trap doors).
5. Right Answer: B
Explanation: Generalized audit software can be used to search for address field duplications.
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