Isaca CISA Quiz 215 Topic 5 Questions 1071-1075

Question: 1

A company uses a bank to process its weekly payroll. Time sheets and payroll adjustment forms (e.g., hourly rate changes, terminations) are completed and delivered to the bank, which prepares checks (cheques) and reports for distribution. To BEST ensure payroll data accuracy:

Apayroll reports should be compared to input forms.

Bgross payroll should be recalculated manually.

Cchecks (cheques) should be compared to input forms.

Dchecks (cheques) should be reconciled with output reports.

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Question: 2

Which of the following represents the GREATEST potential risk in an EDI environment?

ATransaction authorization

BLoss or duplication of EDI transmissions

CTransmission delay

DDeletion or manipulation of transactions prior to or after establishment of application controls

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Question: 3

Which of the following is the MOST critical and contributes the greatest to the quality of data in a data warehouse?

AAccuracy of the source data

BCredibility of the data source

CAccuracy of the extraction process

DAccuracy of the data transformation

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Question: 4

When transmitting a payment instruction, which of the following will help verify that the instruction was not duplicated?

AUse of a cryptographic hashing algorithm

BEnciphering the message digest

CDeciphering the message digest

DA sequence number and time stamp

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Question: 5

When reviewing input controls, an IS auditor observes that, in accordance with corporate policy, procedures allow supervisory override of data validation edits. The IS auditor should:

Anot be concerned since there may be other compensating controls to mitigate the risks.

Bensure that overrides are automatically logged and subject to review.

Cverify whether all such overrides are referred to senior management for approval.

Drecommend that overrides not be permitted.

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Isaca CISA Quiz:215 Topic:5 Questions:1071-1075