Exam 11: Information Technology Auditing

The greatest advantage of an integrated test facility is that it enables an auditor to examine both manual and computerized steps companies use to process business transactions. Renumber all questions below and adjust solutions accordingly

(True/False)

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Question 41

When an auditor audits with the computer, the auditor:

(Multiple Choice)

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Question 42

Which of the following statements is not true regarding people skills for IT auditors?

(Multiple Choice)

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Question 43

Internal audit functions are spending less time auditing information technology today because accounting systems are becoming too complex to audit.

(True/False)

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Question 44

Which of the following audit techniques is likely to require the most technical expertise on the part of an auditor?

(Multiple Choice)

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Question 45

The four approaches to through-the-computer auditing include all but which of the following:

(Multiple Choice)

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Question 46

The IT Assurance Framework (ITAF)includes three broad groups of standards: General Standards, Governance Standards, and Reporting Standards.

(True/False)

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Question 47

Which of the following is not typically checked by an auditor in a review of a responsibility system of computer program development and maintenance?

(Multiple Choice)

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Question 48

The most important skills needed by information technology auditors are people skills.

(True/False)

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Question 49

All of the following are true concerning embedded audit modules except:

(Multiple Choice)

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Question 50

Both the internal audit and the external audit have the same primary objective (i.e., to verify that the financial records of the company have been prepared according to generally accepted accounting principles).

(True/False)

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Question 51

Which of the following is not true regarding the CISA certification?

(Multiple Choice)

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Question 52

Use of test data is not recommended when evaluating integrated online systems.

(True/False)

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Question 53

External auditors report through a Chief Audit Executive to the Audit Committee of the Board of Directors.

(True/False)

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Question 54

The term "test data" is associated with:

(Multiple Choice)

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Question 55

Which audit technique examines the way transactions are processed?

(Multiple Choice)

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Question 56

Which of the following services does SOX not prevent auditors from performing for their own clients?

(Multiple Choice)

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Question 57

The main objective of information technology auditing is to evaluate an organization's IT infrastructure, processes and practices to provide assurance on the confidentiality, integrity and availability of information systems.

(True/False)

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Question 58

Information technology governance is the process of using information technology resources:

(Multiple Choice)

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Question 59

Information technology governance:

(Multiple Choice)

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Question 60

Showing 41 - 60 of 67

The greatest advantage of an integrated test facility is that it enables an auditor to examine both manual and computerized steps companies use to process business transactions. Renumber all questions below and adjust solutions accordingly

When an auditor audits with the computer, the auditor:

Which of the following statements is not true regarding people skills for IT auditors?

Internal audit functions are spending less time auditing information technology today because accounting systems are becoming too complex to audit.

Which of the following audit techniques is likely to require the most technical expertise on the part of an auditor?

The four approaches to through-the-computer auditing include all but which of the following:

The IT Assurance Framework (ITAF)includes three broad groups of standards: General Standards, Governance Standards, and Reporting Standards.

Which of the following is not typically checked by an auditor in a review of a responsibility system of computer program development and maintenance?

The most important skills needed by information technology auditors are people skills.

All of the following are true concerning embedded audit modules except:

Both the internal audit and the external audit have the same primary objective (i.e., to verify that the financial records of the company have been prepared according to generally accepted accounting principles).

Which of the following is not true regarding the CISA certification?

Use of test data is not recommended when evaluating integrated online systems.

External auditors report through a Chief Audit Executive to the Audit Committee of the Board of Directors.

The term "test data" is associated with:

Which audit technique examines the way transactions are processed?

Which of the following services does SOX not prevent auditors from performing for their own clients?

The main objective of information technology auditing is to evaluate an organization's IT infrastructure, processes and practices to provide assurance on the confidentiality, integrity and availability of information systems.

Information technology governance is the process of using information technology resources:

Information technology governance:

Accounting Information Systems and the Accountant

Accounting on the Internet

Information Technology and Aiss

Accounting and Data Analytics

Integrated Accounting and Enterprise Software

Introduction to Internal Control Systems and Risk Management

Computer Controls for Organizations and Accounting Information Systems

Accounting Information Systems and Business Processes: Part I

Accounting Information Systems and Business Processes: Part II

Cybercrime, Fraud, and Ethics

Documenting Accounting Information Systems

Developing and Implementing Effective Accounting Information Systems

Database Design

Organizing and Manipulating the Data in Databases

Database Forms and Reports

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