CISA625道试试题.doc

CISA625道试试题.doc

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1、1.Thevicepresidentofhumanresourceshasrequestedanaudittoidentifypayrolloverpaymentsforthepreviousyear.WhichwouldbetheBESTaudittechniquetouseinthissituation?A.TestdataB.GeneralizedauditsoftwareC.IntegratedtestfacilityD.EmbeddedauditmoduleThecorrectansweris:B.Ge

2、neralizedauditsoftwareYouansweredcorrectly.Explanation:Generalizedauditsoftwarefeaturesincludemathematicalcomputations,stratification层化,成层,阶层的形成,statisticalanalysis,sequencechecking,duplicatecheckingandrecomputations.TheISauditor,usinggeneralizedauditsoftware

3、,coulddesignappropriateteststorecomputethepayrolland,thereby,determineiftherewereoverpaymentsandtowhomtheyweremade.Testdatawouldtestfortheexistenceofcontrolsthatmightpreventoverpayments,butitwouldnotdetectspecific,previousmiscalculations.误算,估错Neitheranintegra

4、ted综合的,完整的testfacilitynoranembeddedauditmodulewoulddetecterrorsforapreviousperiod.Area:12.Reviewingmanagement’slong-termstrategicplanshelpstheISauditor:A.gainanunderstandingofanorganization’sgoalsandobjectives.B.testtheenterprise’sinternalcontrols.C.assessthe

5、organization’srelianceoninformationsystems.D.determinethenumberofauditresourcesneeded.Thecorrectansweris:A.gainanunderstandingofanorganization’sgoalsandobjectives.Youdidnotanswerthequestion.Explanation:Strategicplanningsetscorporateordepartmentalobjectivesint

6、omotion.Strategicplanningistime-andproject-oriented,butmustalsoaddressandhelpdetermineprioritiestomeetbusinessneeds.Reviewinglong-termstrategicplanswouldnotachievetheobjectivesexpressedbytheotherchoices.Area:13.DuringasecurityauditofITprocesses,anISauditorfou

7、ndthattherewerenodocumentedsecurityprocedures.TheISauditorshould:A.createtheproceduresdocument.B.terminatetheaudit.C.conductcompliancetesting.D.identifyandevaluateexistingpractices.Thecorrectansweris:D.identifyandevaluateexistingpractices.Youdidnotanswerthequ

8、estion.Explanation:Oneofthemainobjectivesofanauditistoidentifypotentialrisks;therefore,themostproactive〈心理〉前摄的approachwouldbetoidentifyandevaluatetheexistingsecuritypracticesbeingfollowed

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