IT Audit KCw課程

M01Q1. What tool do we use in the Workflow to allocate individuals with tasks and manage minimum review requirements?

• Atlas

• Briefcase

• Engagement Management

• Project Plan

M01Q2. What is the name of the menu option we access in order to take us to the main area of the audit file where we begin our documentation?

• Advanced Capabilities

• Engagement Profile

• Atlas

• My Engagement

M01Q3. What are the Workflow scaling options relevant to IT auditors?

• Less Complex Audit Workflow, International-Enhanced, AICPA, PCAOB.

• International-Core, International-Enhanced.

• Less Complex Audit Workflow, International-Core, International-Enhanced, US.

• Less Complex Audit Workflow, International-Core, International-Enhanced, AICPA, PCAOB.

M01Q4. Compared to International-Enhanced, which of the following items are true of International-Core?

• The information module differs.

• Risks of material misstatement are not included.

• The IT Understanding activity screen is not used.

• Documentation of the precision of the control is not required.

M02Q1. Which of the following best defines risks of misstatement?

• Risks that could result in a misstatement to the financial statements.

• Measurement of the level of risk attached to an assertion.

• Our assessment of the measurement of risk attached to assertion level risks.

• Risks with a significant possibility of resulting in a material misstatement to the financial statements.

M02Q2. Which of the following best defines risks of material misstatement?

• Measurement of the level of risk attached to an assertion.

• Risks with a reasonable possibility of resulting in misstatements that are material to the financial statement audit.

• Risks with an inherent risk level of Elevated or Significant.

• Risks with a remote possibility of resulting in misstatements that are material to the financial statement audit.

M02Q3. What are the levels of inherent risk? Select all that apply.

• Low

• Base

• High

• Significant

• Elevated

M02Q4. Which of the following best defines ‘internal control’?

• The auditor’s tests to obtain reasonable assurance of over an entity’s objectives related to financial reporting, operations, and compliance with laws and regulations.

• Activities performed by the entity related to support the reliability of the financial statement assertions and disclosures.

• An entity’s processes to provide reasonable assurance over its objectives related to financial reporting, operations, and compliance with laws and regulations.

• An entity’s processes to address all risks of misstatement related to financial reporting, operations, and compliance with laws and regulations.

M03Q1. During your audit engagements, what layers of technology do you commonly identify as relevant? Select all that apply.

• Application

• Database

• Operating system

• Network

M03Q2. Based on the scenario presented, which layers would be considered relevant to risk assessment?

• Application, Database and Operating System.

• Application and Operating System.

• Application and Database

• Database and Operating System