8. What is the primary objective in problem escalation?

A. Improve customer satisfaction

B. Optimise the number of skilled personnel

D. Prove that the IT staff is competent

9. Which of the following is LEAST important when Auditors review Internal Controls?

D. The number of Personnel working for the Organisation

A. The existence of an Audit Committee in the Organisation

B. The Organisational structure and the Management style used by the Organisation

C. The existence of a Budgeting System

10. What is the best example of why plan testing is important?

B. To find the correct problems

A. To prove the plan worked the first time

C. To show the team that is not pulling their own weight

D. To verify that everyone shows up at the recovery site

11. Continuity planners can create plans without the business impact analysis (BIA) process because

C. Not possible, critical processes continuously changes

A. Business Impact Analysis is not required

B. Management already dictated all the key processes to be used

D. Risk assessment is acceptable

12. What are the three competing demands to be addressed by the Project Management?

A. Scope, Authority and Availability of Resources

C. Requirements, Authority and Responsibility

D. Authority, Organisational Culture and Scope

13. How should management act to best deal with emergency changes?

B. All changes should still undergo review

A. Emergency changes can not be made without advanced testing

C. The changes control process does not apply to emergency conditions

D. Emergency changes are not allowed under any condition

14. Which is the following is not an objective of a control?

D. Provide for all the failures and to ensure that business is protected fully from such failures

A. Reduce expected losses from irregularities

B. Reduce the probability of an error occurring

C. Reduce the amount of loss if an occurs

15. IT audit is the process of collecting and evaluating evidence to determine

A. Whether a computer system safeguards assets

B. Whether maintains data integrity

C. Whether allows organisational goals to be achieved effectively and uses resources efficiently

16. The objectives of IT audit include:

B. Ensures that the attributes of data or information are maintained

18. Which among the following does not encompass organisational management controls within the information processing facility (IPF) and management controls within the information processing facility (IPF)

C. The regulatory framework within which the business is carried out

A. Sound human resource policies and management practices

B. Methods to assess effective and efficient operations.

D. Separation of duties within the information processing environment

19. The essential aspect to be understood about the organisation subject to IT audit is

A. Organisation's business and its strategic goals and objectives

B. The number of operating units / locations and their geographic dispersion

C. Major pending projects in progress

20. While understanding the type of software used in the organisation the IT auditor has to

A. See the policy decision on developing software inhouse or to buy commercial products.

B. Collect details of operating systems, application system and database management system

C. Collect information relating to network architecture and technology to establish connectivity.

21. The security goals of the organisation does not cover

B. Probability and impact of occurrence

22. Find out the incorrect statement with reference to Risk assessment

A. The detailed audit is needed where the risk assessment is low and the risk management is high

B. An independent assessment is necessary whether threats have been countered / guarded against effectively and economically

C. The assessment of the soundness of IT system will necessarily have to study the policies and process of risk management

23.Consider the following statement and find out the correct one w.r.t. IT audit

B. In control risk errors will not be prevented or detected and corrected by the internal control system.

A. In inherent risk there is an assumption that there are related internal controls.

C. The control risk associated with computerised data validation procedures is ordinarily high.

24. What is the characteristic of detective control

B. Use controls that detect and report the occurrence of an error, omission or malicious act.

A. Minimise the impact of a threat

C. Detect problems before they occur

25. Which among the following is not characteristic of "preventive control'

C. Correct errors from occurring

A. Monitor both operation and imports

B. Prevent error, omission or malicious act from occurring

26. IT access is not controlled or regulated though password it indicates

B. High risk of the system getting hacked

C. High risk of the system getting breached

27.Basic risk areas which the external auditor may come across when reviewing internal audit's work include

C. Management not required to act on internal audit's recommendations

A. Availability of sufficient resources, in terms of finance, staff and skills required

B. Involvement of intemal audit with IT system and under development

28. Which is the common audit objectives for an IT audit

A. Review of the security of the IT system

B. Evaluation of the performance of a system

C. Examination of the system development process and the procedures followed at various stages involved

32. Which one is not a Boundary control audit trail:

D. Time and date of printing output

C. Authentication of information supplied

33. Which among the following is not a compliance test as related to IT environment

D. Reconciling account balances

A. Determining whether passwords are changed periodically.

B. Determining whether systems logs are reviewed

C. Determining whether program changes are authorised.

34. Which among the following is not a limitation in IT Audit

C. "Read only Access" given to audit

A. Data used not from production environment

B. If these is only production environment and audit could not test dummy data

35. The type of audit evidence which the auditor should consider using in IT audit includes

A. Observed process and existence of physical items

B. Documentary audit evidence excluding electronic records

C. Analysis excluding IT enabled analysis

37. A higher risk of system violation happens where

A. The audit module is not operational

B. The audit module has been disabled

C. The audit module is not periodically reviewed

38. In which type of IT Audit Auditor ensure that it management has developed a controlled environment for information processing

D. Management of IT and Enterprise Architecture

C. Information processing facility

39. Which among the following is true as to Audit Reporting

B. In IT audit, the base of the focus is the system

A. Normal reporting format is not adhered to in the case of IT Audit

C. In IT audit the audience for the report should normally be ignored

40. In case of outsourcing IT activities the IT auditor should

A. Review the policies and procedures which ensure the security of the financial data

B. Obtain a copy of the contract to determine if adequate controls have been

C. Ensure that audit needs are taken into account and included in the contracts specified

41. What is the characteristic of 'detective control'

B. Use controls that detect and report the occurrence of an error, omission or malicious act.

A. Minimise the impact of a threat

C. Detect problems before they occur

42. Which one is not a continuous audit technique

A. Continuous ans intermittent simulation

43. Which among the following is true as to Audit Reporting

B. In IT audit, the base of the focus is the system

A. Normal reporting format is not adhered to in the case of IT Andit

C. In IT audit the audience for the report should normally be ignored

44. The conclusions of the IT audit report does not include

A. Sweeping conclusions regarding absence of controls and risks

B. A mismatch between hardware procurement and software development in the absence of IT policy

C. Haphazard development which cannot be ascribed to lack of IT policy

46. The reason for management's failure to use information properly is

A. Failure to identify significant information

B. Failure to interpret the meaning and value of the acquired information

C. Failure to communicate information to the decision maker

47. Find out the incorrect statement

B. Application software developed inhouse may have lower inherent risk than vendor supplied software

A. Distributed networks may decrease the risk of data inconsistencies

C. Peripheral access devices or system interfaces can increase inherent risk

48. Categories of general control do not include

C. Control over standing data and master files

B. Acquisition and program change controls

50. What legal protection is available to prevent theft illegal copying of software

B. Data protection and privacy legislation

Group 3 - International Audit

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University

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50 questions

1. Which is not the purpose of Risk analysis?

2. Which term best describes the difference between the sample and the population in the sampling process?

3. Name one of the purposes of creating Business Continuity Plan

4. Failing to prevent or detect a material error would represent which type of risk?

5. Which is one of the bigger concerns regarding asset disposal?

6. Who should issue ogranisational policies?

7. A program check that ensures data entered by a data entry operator iscomplete is an example of a

8. What is the primary objective in problem escalation?

9. Which of the following is LEAST important when Auditors review Internal Controls?

10. What is the best example of why plan testing is important?

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7. A program check that ensures data entered by a data entry operator is
complete is an example of a