Isaca CISA Quiz 261 Topic 7 Questions 1301-1305

Question: 1

Corrective action has been taken by an auditee immediately after the identification of a reportable finding. The auditor should:

Ainclude the finding in the final report, because the IS auditor is responsible for an accurate report of all findings.

Bnot include the finding in the final report, because the audit report should include only unresolved findings.

Cnot include the finding in the final report, because corrective action can be verified by the IS auditor during the audit.

Dinclude the finding in the closing meeting for discussion purposes only.

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Question: 2

During an implementation review of a multiuser distributed application, an IS auditor finds minor weaknesses in three areas-the initial setting of parameters is improperly installed, weak passwords are being used and some vital reports are not beingchecked properly. While preparing the audit report, the IS auditor should:

Arecord the observations separately with the impact of each of them marked against each respective finding.

Badvise the manager of probable risks without recording the observations, as the control weaknesses are minor ones.

Crecord the observations and the risk arising from the collective weaknesses.

Dapprise the departmental heads concerned with each observation and properly document it in the report.

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Question: 3

During an exit interview, in cases where there is disagreement regarding the impact of a finding, an IS auditor should:

Aask theauditee to sign a release form accepting full legal responsibility.

Belaborate on the significance of the finding and the risks of not correcting it.

Creport the disagreement to the audit committee for resolution.

Daccept theauditee's position since they are the process owners.

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Question: 4

When preparing an audit report the IS auditor should ensure that the results are supported by:

Astatements from IS management.

Bworkpapers of other auditors.

Can organizational control self-assessment.

Dsufficient and appropriate audit evidence.

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Question: 5

The final decision to include a material finding in an audit report should be made by the:

Aaudit committee.

Bauditee's manager.

CIS auditor.

DCEO of the organization

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Isaca CISA Quiz:261 Topic:7 Questions:1301-1305