1. Introduction

Question 0

Define information systems auditing?

Answer 0

The application of internal audit principles to the practices of computing and information systems.

Question 1

Why do organisations use computers? (3 reasons)

Answer 1

They can handle greater volume of data
They can manipulate data
They are more secure than manual systems

Question 2

What is the essence of the information systems auditor’s role?

Answer 2

To provide assurance about risk and recommend improvements to systems and processes.

Question 3

What is meant by ‘through the box’ auditing?

Answer 3

The auditor identifies inputs into a system and uses software or other tools to predict the output.

Question 4

What are the three general computing components?

Answer 4

Hardware
Software
Networks

Question 5

What four headings are included under data processing?

Answer 5

Creation
Storage
Output
Transmission

Question 6

What do we call the instructions to the computer for processing data?

Answer 6

Software

Question 7

Roughly what percentage of problems with organisational information systems originate internally?

Answer 7

90%

Question 8

What three fraud offences are defined by the Fraud Act 2006?

Answer 8

False representation
Failure to disclose information
Abuse of position

Question 9

What condition must be met if an act of omission or error is to be categorised as fraud?

Answer 9

It must be pre-meditated

Question 10

List some of the key strategic risks pertaining to information systems.

Answer 10

Internal and external threats
Fraud
Appropriateness of systems
Natural and unnatural disasters