CA Foundation Business Economics Questions 2023 - Part 32
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CISA—Certified Information Systems Auditor - Part 185
1. Data flow diagrams are used by IS auditors to:
A) order data hierarchically.
B) highlight high-level data definitions.
C) graphically summarize data paths and storage.
D) portray step-by-step details of data generation.
2. Which of the following forms of evidence for the auditor would be considered the MOST reliable?
A) An oral statement from the auditee
B) The results of a test performed by an IS auditor
C) An internally generated computer accounting report
D) A confirmation letter received from an outside source
3. An IS auditor reviews an organizational chart PRIMARILY for:
A) an understanding of workflows.
B) investigating various communication channels.
C) understanding the responsibilities and authority of individuals.
D) investigating the network connected to different employees.
4. An IS auditor is performing an audit of a network operating system. Which of the following is a user feature the IS auditor should review?
A) Availability of online network documentation
B) Support of terminal access to remote hosts
C) Handling file transfer between hosts and interuser communications
D) Performance management, audit and control
5. An IS auditor attempting to determine whether access to program documentation is restricted to authorized persons would MOST likely:
A) evaluate the record retention plans for off-premises storage.
B) interview programmers about the procedures currently being followed.
C) compare utilization records to operations schedules.
D) review data file access records to test the librarian function.
A) order data hierarchically.
B) highlight high-level data definitions.
C) graphically summarize data paths and storage.
D) portray step-by-step details of data generation.
2. Which of the following forms of evidence for the auditor would be considered the MOST reliable?
A) An oral statement from the auditee
B) The results of a test performed by an IS auditor
C) An internally generated computer accounting report
D) A confirmation letter received from an outside source
3. An IS auditor reviews an organizational chart PRIMARILY for:
A) an understanding of workflows.
B) investigating various communication channels.
C) understanding the responsibilities and authority of individuals.
D) investigating the network connected to different employees.
4. An IS auditor is performing an audit of a network operating system. Which of the following is a user feature the IS auditor should review?
A) Availability of online network documentation
B) Support of terminal access to remote hosts
C) Handling file transfer between hosts and interuser communications
D) Performance management, audit and control
5. An IS auditor attempting to determine whether access to program documentation is restricted to authorized persons would MOST likely:
A) evaluate the record retention plans for off-premises storage.
B) interview programmers about the procedures currently being followed.
C) compare utilization records to operations schedules.
D) review data file access records to test the librarian function.
1. Right Answer: C
Explanation: Data flow diagrams are used as aids to graph or chart data flow and storage. They trace the data from its origination to destination, highlighting the paths and storage of data. They do not order data in any hierarchy. The flow of the data will not necessarily match any hierarchy or data generation order.
2. Right Answer: D
Explanation: Evidence obtained from outside sources is usually more reliable than that obtained from within the organization. Confirmation letters received from outside parties, such as those used to verify accounts receivable balances, are usually highly reliable. Testing performed by an auditor may not be reliable, if the auditor did not have a good understanding of the technical area under review.
3. Right Answer: C
Explanation: An organizational chart provides information about the responsibilities and authority of individuals in the organization. This helps an IS auditor to know if there is a proper segregation of functions. A workflow chart would provide information about the roles of different employees. A network diagram will provide information about the usage of various communication channels and will indicate the connection of users to the network.
4. Right Answer: A
Explanation: Network operating system user features include online availability of network documentation. Other features would be user access to various resources of network hosts, user authorization to access particular resources, and the network and host computers used without special user actions or commands. Choices B, C andD are examples of network operating systems functions.
5. Right Answer: B
Explanation: Asking programmers about the procedures currently being followed is useful in determining whether access to program documentation is restricted to authorized persons. Evaluating the record retention plans for off-premises storage tests the recovery procedures, not the access control over program documentation. Testing utilization records or data files will not address access security over program documentation.
Explanation: Data flow diagrams are used as aids to graph or chart data flow and storage. They trace the data from its origination to destination, highlighting the paths and storage of data. They do not order data in any hierarchy. The flow of the data will not necessarily match any hierarchy or data generation order.
2. Right Answer: D
Explanation: Evidence obtained from outside sources is usually more reliable than that obtained from within the organization. Confirmation letters received from outside parties, such as those used to verify accounts receivable balances, are usually highly reliable. Testing performed by an auditor may not be reliable, if the auditor did not have a good understanding of the technical area under review.
3. Right Answer: C
Explanation: An organizational chart provides information about the responsibilities and authority of individuals in the organization. This helps an IS auditor to know if there is a proper segregation of functions. A workflow chart would provide information about the roles of different employees. A network diagram will provide information about the usage of various communication channels and will indicate the connection of users to the network.
4. Right Answer: A
Explanation: Network operating system user features include online availability of network documentation. Other features would be user access to various resources of network hosts, user authorization to access particular resources, and the network and host computers used without special user actions or commands. Choices B, C andD are examples of network operating systems functions.
5. Right Answer: B
Explanation: Asking programmers about the procedures currently being followed is useful in determining whether access to program documentation is restricted to authorized persons. Evaluating the record retention plans for off-premises storage tests the recovery procedures, not the access control over program documentation. Testing utilization records or data files will not address access security over program documentation.
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