Isaca CISA Quiz 263 Topic 1 Questions 1311-1315

Question: 1

While reviewing sensitive electronic work papers, the IS auditor noticed that they were not encrypted. This could compromise the:

Aaudit trail of the versioning of the work papers.

Bapproval of the audit phases.

Caccess rights to the work papers.

Dconfidentiality of the work papers.

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Question: 2

The MOST important reason for an IS auditor to obtain sufficient and appropriate audit evidence is to:

Acomply with regulatory requirements.

Bprovide a basis for drawing reasonable conclusions.

Censure complete audit coverage.

Dperform the audit according to the defined scope.

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Question: 3

After initial investigation, an IS auditor has reasons to believe that fraud may be present. The IS auditor should:

Aexpand activities to determine whether an investigation is warranted.

Breport the matter to the audit committee.

Creport the possibility of fraud to top management and ask how they would like to proceed.

Dconsult with external legal counsel to determine the course of action to be taken.

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Question: 4

Which of the following should an IS auditor use to detect duplicate invoice records within an invoice master file?

AAttribute sampling

BGeneralized audit software (GAS)

CTest data

DIntegrated test facility (ITF)

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Question: 5

Which of the following would be the MOST effective audit technique for identifying segregation of duties violations in a new enterprise resource planning (ERP) implementation?

AReviewing a report of security rights in the system

BReviewing the complexities of authorization objects

CBuilding a program to identify conflicts in authorization

DExamining recent access rights violation cases

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Isaca CISA Quiz:263 Topic:1 Questions:1311-1315