Harlequin Misha COMPUTER SCIENCE & IT   -   Information Systems Auditing Process

What does 'ITGC' stand for in the context of IS auditing?

ITGCs are the foundation of the IT control environment, ensuring the proper operation of systems and data integrity.
Harlequin Misha COMPUTER SCIENCE & IT   -   Information Systems Auditing Process

During an IS audit, what is the significance of a 'control deficiency'?

A control deficiency indicates a weakness in the system's control environment.
Harlequin Misha COMPUTER SCIENCE & IT   -   Information Systems Auditing Process

Which of the following is an example of a preventive control in information systems?

Preventive controls aim to stop errors or fraud before they occur.
Harlequin Misha COMPUTER SCIENCE & IT   -   Information Systems Auditing Process

What is the primary purpose of segregation of duties in IT controls?

Segregation of duties reduces the risk of fraud and errors by dividing responsibilities among different individuals.
Harlequin Misha COMPUTER SCIENCE & IT   -   Information Systems Auditing Process

In the context of IS auditing, what does 'CAAT' stand for?

CAATs are tools that assist auditors in performing audits using computer software.
Harlequin Misha COMPUTER SCIENCE & IT   -   Information Systems Auditing Process

Which technique is used to identify patterns or anomalies in data during an IS audit?

Data mining involves analyzing large datasets to identify patterns or anomalies.
Harlequin Misha COMPUTER SCIENCE & IT   -   Information Systems Auditing Process

What is the significance of a 'compensating control' in an IS audit?

Compensating controls address the risk posed by weaknesses in primary controls.
Harlequin Misha COMPUTER SCIENCE & IT   -   Information Systems Auditing Process

Which of the following is a key component of an IS audit's fieldwork phase?

Fieldwork involves testing and evaluating controls to gather audit evidence.
Harlequin Misha COMPUTER SCIENCE & IT   -   Information Systems Auditing Process

What is the main focus of a general controls review in an IS audit?

General controls reviews focus on the overall control environment, including policies, procedures, and administrative controls.
Harlequin Misha COMPUTER SCIENCE & IT   -   Information Systems Auditing Process

Which type of audit evidence is considered most reliable?

Documentary evidence, such as logs and records, is generally considered more reliable.

COMPUTER SCIENCE & IT