Quiz on Auditing Computer-Based Information Systems

What is the primary purpose of auditing?

• To develop new software

• To evaluate evidence regarding assertions about economic actions

• To collect financial data

• To manage company resources

Which of the following is NOT a major step in the auditing process?

• Software development

• Communication of results

• Audit planning

• Collection of audit evidence

What does a risk-based audit approach primarily focus on?

• Identifying financial discrepancies

• Determining threats and evaluating control procedures

• Developing new auditing software

• Collecting user feedback

Which of the following is a threat to overall information system security?

• Theft of hardware

• Backup procedures

• Management authorization

• Data encryption

What control can help prevent unauthorized access to a system?

• Regular audits

• data backup

• Physical access limitations

• User training

Which of the following is a control for program development and acquisition?

• Virus protection

• Backup procedures

• Data encryption

• User acceptance testing

What is a key control for ensuring accurate computer processing?

• Data editing routines

• Management reviews

• Regular software updates

• User training programs

Which of the following is a threat related to source data?

• Inaccurate source data

• Improper distribution of output

• Failure to correct errors

• Unauthorized program code

What is a control measure for protecting data files?

• Software updates

• Secure storage and restricted access

• Regular audits

• User training

What is the purpose of operational audits?

• To develop new software

• To evaluate financial statements

• To manage company resources

• To assess effectiveness and efficiency of operations