UTS Audit SI

According to Ron Weber's (1999, 10) definition, Information Systems Audit is the process of gathering and assessing evidence to determine whether a computer system can secure assets, maintain data integrity, can effectively promote the achievement of organizational goals, and use resources efficiently. The terms for competent, objective, and impartial parties who carry out this evaluation are referred to as:

• Programmer
• Project Manager
• Auditor
• Consultant

In the historical development of Information Systems Auditing, the Electronic Data Processing Auditors Association (EDPAA) changed its name in 1994 to:

• AICPA
• COBIT
• ISACA
• GIZMO

Based on the summary of the material, one of the main components that make up the Information System along with hardware, software, and procedures is:

• User Interface
• Server
• Database
• Brainware

Controls designed to prevent errors or irregularities from occurring at all in information systems are referred to as:

• Corrective control
• Detective control
• Compensating control
• Preventive control

What is the fundamental difference between an information system audit conducted in the context of a financial statement audit (General Financial Audit) and an audit conducted in relation to IT Governance?

• Financial Audit uses the Auditing With Computer technique, while IT Governance Audit uses Auditing Around the Computer.
• Financial Audits aim to ensure resource efficiency, while IT Governance Audits aim to secure assets.
• Financial Audit uses an internal control reference model, usually COSO, while IT Governance Audit typically uses CobIT.
• Financial Audits are conducted by internal auditors, while IT Governance Audits are conducted by external auditors.

An auditing approach that treats computers as black boxes and focuses only on system inputs and outputs, without testing the processing steps directly, is known as the method:

• Auditing Through the Computer
• Auditing With Computer
• Auditing Around the Computer
• Concurrent Auditing Techniques

Data integrity is defined based on the completeness, goodness, and accuracy of the data. Why is maintaining data integrity considered important for organizations?

• To ensure the system uses the minimum possible resources (efficiency).
• So that the auditor can conduct a post audit after the system has been running for some time.
• Without data integrity, organizations can't properly present a portrait of themselves, leading to critical decisions being mistargeted.
• To restrict programmers' access to production data.

One of the important principles in the process of collecting and evaluating evidence is Reliability . Which audit evidence is considered to have higher weight and more reliability?

• The evidence is the most quantity.
• Evidence gathered from interviews with senior management.
• Evidence that comes from a live system with no supporting documentation.
• Evidence that is sourced more directly, independently, or from original documents.

In the context of the Management Control Framework, what is the main focus of Security Management?

• Organize programming activities so that code is free of bugs.
• Ensure a disaster recovery plan (DRP) runs when the data center experiences problems.
• Includes physical, logical, and network security, and guarantees Confidentiality, Integrity, Availability (CIA Triad).
• Review the system specifications at the system planning stage.

When auditors use software such as ACL or IDEA to analyze the entire population of transaction data to efficiently detect anomalies, what audit techniques are being implemented?

• Penetration Testing Tools
• Performance Measuring Tools
• Static Code Analyzers
• Computer Assisted Audit Techniques (CAATs)