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Free IIA-CIA-Part2 Exam Braindumps (page: 22)

Page 21 of 128
PDF with 956 Questions

Which of the following audit steps would be most effective to review proper recording of and accountability over physical assets?

  1. Physically inspect all assets on the organization's property.
    II. Select a sample department and physically inspect assets in the department.
    III. Select a sample from the organization's records of physical assets and physically locate each asset.
    IV. Identify assets at a sample of locations and trace to the organization's records.
  2. I only
  3. I and IV only
  4. II and III only
  5. III and IV only

Answer(s): D



Which of the following audit techniques provides for continuous monitoring and analysis of computer transactions for detailed auditing?

  1. Integrated test facility.
  2. Parallel simulation.
  3. Test data.
  4. Embedded audit routines.

Answer(s): D



Access control software on an organization's mainframe computer records detailed information concerning both successful and unsuccessful log-on attempts to applications. Which of the following audit tools would be best suited to review the access information that has been recorded?

  1. Generalized audit software.
  2. Flowcharting.
  3. Integrated test facility.
  4. Test data.

Answer(s): A



Which of the following would provide the greatest assurance of the accuracy of a computer program's computation of freight charges for catalog sales?

  1. Use discovery sampling, selecting transactions from invoices which should have freight charges added to them.
  2. Use either test data or parallel simulation to test the computer application.
  3. Use difference estimation, selecting transactions from invoices which should have freight charges added to them.
  4. Use generalized audit software to select a monetary-unit sample of invoices that have been billed to customers.

Answer(s): B






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