IIA IIA-CIA-Part2 Quiz 209 Topic 5 Questions 1041-1045

Question: 1

Which is a key long-term objective of implementing control self-assessment (CSA)?

ATransfer assessment work traditionally performed by the CSA team to work unit personnel.

BQuickly gather large amounts of data on control deficiencies from work units, using voting technology.

CImprove control awareness and the ability of work unit personnel to manage risk.

DReduce costs by identifying opportunities to improve efficiencies.

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Question: 2

In obtaining accounts receivable confirmations, an auditor would most likely use generalized audit software to

ATest the results of calculations.

BCompare data from other audit procedures.

CSelect and print accounts to be confirmed.

DDetermine the accuracy of individual accounts.

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Question: 3

Access control software on an organization's mainframe computer records detailed information concerning both successful and unsuccessful log on attempts to applications. Which of the following audit tools would be best suited to review the access information that has been recorded?

AGeneralized audit software.

BFlowcharting.

CIntegrated test facility.

DTest data.

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Question: 4

As part of a preliminary survey, a staff auditor has been assigned to flowchart the purchasing process for office supplies. Which source of audit evidence would provide the least value in flowcharting the process?

AAn interview with the purchasing supervisor.

BA review of a sample of purchase orders which were completed during the last month.

CA review of the purchasing policies and procedures manual.

DA walk through of the process with a member of the purchasing staff.

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Question: 5

Which of the following steps is necessary to provide a summary level description of a complex new computer system?

APrepare a control flowchart.

BPerform program code checking and flowchart verification.

CPrepare a system flowchart.

DPrepare a detailed narrative.

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IIA IIA-CIA-Part2 Quiz:209 Topic:5 Questions:1041-1045