QUESTION: 149

A warehouse employee of a retail company has been able to conceal the theft of inventory items by entering adjustments of either damaged or lost stock items to the inventory system. Which control would have BEST prevented this type of fraud in a retail environment?

Statistical sampling of adjustment transactions
Separate authorization for input of transactions
An edit check for the validity of the inventory transaction
Unscheduled audits of lost stock lines

Answer(s): B

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QUESTION: 150

Which type of testing is MOST important to perform during a project audit to help ensure business objectives are met?

Regression testing
Pilot testing
Functional testing
System testing

Answer(s): C

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QUESTION: 151

Which of the following is MOST important for an IS auditor to review when assessing the integrity of encryption controls for data at rest?

Protection of encryption keys
Encryption of test data
Frequency of encryption key changes
Length of encryption keys

Answer(s): A

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QUESTION: 152

An IS audit manager finds that data manipulation logic developed by the audit analytics team leads to incorrect conclusions. This inaccurate logic is MOST likely an indication of which of the following?

The team's poor understanding of the business process being analyzed
Incompatibility between data volume and analytics processing capacity
Poor change controls over data sets collected from the business
Poor security controls that grant inappropriate access to analysis produced

Answer(s): A

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QUESTION: 149

QUESTION: 150

QUESTION: 151

QUESTION: 152

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