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Exam 13: Monitoring and Auditing Ais

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Question 21

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Which of the following is not one of the categories of security controls for wireless networks? A. Operational controls. B. Application controls. C. Management controls. D. Technical controls.

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Applicatio...

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Question 22

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Which of the following statements is not correct? A. The IP address of a desktop computer often changes B. The MAC address of a desktop computer often changes C. The IP address of a Web server does not change D. Each hardware device must have a MAC address

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The MAC address of a...

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Question 23

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Which of the following uses best describes the use of a VPN? A. Connect computers, printers, and file servers in an office building. B. Lease dedicated communication lines to guarantee connection performance between remote office locations. C. Allow employees traveling for business to connect to home office computing resources. D. Allocates computing resources among multiple processors and operating systems.

Which of the following strategies will a CPA most likely consider in auditing an entity that processes most of its financial data only in electronic form, such as a paperless system? A. Continuous monitoring and analysis of transaction processing with an embedded audit module. B. Increased reliance on internal control activities that emphasize the segregation of duties. C. Verification of encrypted digital certificates used to monitor the authorization of transactions. D. Extensive testing of firewall boundaries that restrict the recording of outside network traffic.

Firewalls are security systems comprised of hardware and software that is built using routers, servers, and a variety of software.

What are the two approaches of CAATs in auditing systems? What are the differences between them?

Which of the following is the primary reason that many auditors hesitate to use embedded audit modules? A. Embedded audit modules cannot be protected from computer viruses. B. Auditors are required to monitor embedded audit modules continuously to obtain valid results. C. Embedded audit modules can easily be modified through management tampering. D. Auditors are required to be involved in the system design of the application to be monitored.

Parallel simulation uses an independent program to simulate a part of an existing application program, and is designed to test the validity and to verify the accuracy of an existing application program.

Which of the following is not one of the reasons auditors should consider the use of CAATs? A. ISACA standards require IS auditors to obtain sufficient, reliable, and relevant evidence, and should perform appropriate analysis of this evidence. B. GAAP stipulates that audits should be performed using tools and techniques appropriate to the evidence being reviewed. C. The IIA professional practices state that auditor must consider the use of technology-based auditing tools when conducting audits. D. GAAS requires auditors to gather sufficient and appropriate evidence in the course of audit field work.

Which statements are incorrect about virtual private network (VPN)? A. It is a way to use the public telecommunication infrastructure in providing secure access to an organization's network. B. It enables the employees to work remotely by accessing their firm's network securely using the Internet C. The packets sent through VPN are encrypted and with authentication technology. D. The expensive cost is one major disadvantage of VPN.

Data mining is the process of searching for patterns in the data in a data warehouse and to analyze the patterns for decision making.

A wireless network is comprised of access points and stations. Access points logically connect stations to a firm's network.

Which of the following is least likely to be considered a component of a computer network? A. Application programs. B. Computers. C. Servers. D. Routers.

Which of the following is not one of the benefits of using a wireless network? A. Flexibility and scalability. B. Mobility. C. Greater security. D. Rapid deployment.

Parallel simulation attempts to simulate the firm's key features or processes.

CAATs are commonly used in all of the following situations except: A. Transaction testing. B. Network penetration testing. C. Encryption testing. D. Operating system vulnerability assessments.

The results of a generalized audit software simulation of the aging of accounts receivable revealed substantial differences in the aging contribution, even though grand totals reconciled. Which of the following should the IS auditor do first to resolve the discrepancy? A. Recreate the test, using different software. B. List a sample of actual data to verify the accuracy of the test program. C. Ignore the discrepancy because the grand totals reconcile and instruct the controller to correct the program. D. Create test transactions and run test data on both the production and simulation program.

A data warehouse is for daily operations and often includes data for the current fiscal year only.

Which of the following is not a use of CAATs in auditing? A. Test of details of transactions and balances B. Analytical review procedures C. Fraud examination D. Produce terms and conditions of employment

Accounting professionals should understand database systems for all of the following reasons except: A. Accountants have a strong understanding of risks, controls and business processes. B. Accountants increasingly participate in creating internal control systems. C. Accountants typically manage organizations' operational databases. D. Accountants frequently help improve business and IT processes.