Tools that should be in place to ensure data integrity include III:I). Monitoring softwareII). Change controlsIII). Trend analysisIV). IV Automatic timeout
Answer(s): D
The internal auditor should evaluate controls over data integrity. Tools that should be in place in order to ensure data integrity include intrusion management monitoring software, automatic timeout, and trend analysis), physical security for e-commerce servers, change controls, and reconciliation.
Which of the following questions is best associated with the safeguards and controls risk element?
Answer(s): B
For the purposes of management, there are seven key questions that can serve to identify organizational risk and target potential ways to control or mitigate the exposures. These questions, along with the risk elements associated with them in brackets), include the following:· What could happen that would adversely affect the organization's ability to achieve its objectives and execute its strategies? [Threat Events]· If it happens, what is the potential financial impact? [Single Loss Exposure Value] · How often might it happen? [Frequency]· How probable are the answers to the first three questions? [Uncertainty] · What can be done to prevent and avoid, mitigate, and detect risks and provide notification? [Safeguards and Controls]· How much will it cost? [Safeguards and Control Costs] · How efficient would that be? [Cost/Benefit or R01 Analysis]
Which of the following are critical risk and control issues that an internal auditor must address?I). Rapid technology changesII). Maintenance of transaction integrityIII). Website content review and approvalIV). Changes to organizational structures
Some of the more critical risk and control issues to be addressed by the internal auditor are · General project management risks· Specific security threats, such as denial of service, physical attacks, viruses, identity theft, and unauthorized access or disclosure of data· Maintenance of transaction integrity under a complex network of links to legacy systems and data warehouses· Website content review and approval when there are frequent changes and sophisticated customer features and capabilities that offer around-the-clock service · Rapid technology changes· Legal issues, such as increasing regulations throughout the world to protect individual privacy, enforceability of contracts outside of the organization's country, and tax and accounting issues Changes to surrounding business processes and organizational structures
The details of the audit program used to audit e-commerce activities in specific organizations will vary depending on all but which of the following factors?
The details of the audit program used to audit e-commerce activities in specific organizations will vary depending on industry, country, and legal and business models.
Security of monetary transactions is one example of an audit objective for an e-commerce engagement.Which of the following is not an audit objective for an e-commerce engagement?
Audit objectives for an e-commerce engagement may include:· Evidence of e-commerce transactions· Availability and reliability of security systemEffective interface between e-commerce and financial systems Security of monetary transactionsEffectiveness of customer authentication process· Adequacy of business continuity processes, including the resumption of operations · Compliance with common security standardsEffective use and control of digital signaturesAdequacy of systems, policies, and procedures to control Public Key Certificates using public key Documented evidence e if an effective system of internal control cryptographic techniques)
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