Chapter 1 - Information System Auditing Process, Part B: Execution

Question 1

Steps to perform an audit:

Answer 1

Plan the audit engagement, build the audit plan, execute the plan, monitor project activity

Question 2

Can be considered the bridge or interface between the audit objectives and the final report

Answer 2

Work papers

Question 3

Sampling methodology:

Answer 3

Compliance testing/test of controls, substantive testing/test of details

Question 4

An audit procedure designed to evaluate the the operating effectiveness of controls in preventing, or detecting and correcting, material weaknesses

Answer 4

Compliance testing/test of controls

Question 5

An audit procedure designed to detect material weaknesses at the assertion level

Answer 5

Substantive testing/test of details

Question 6

Evidence gathering for the purpose of testing an org’s compliance with control procedures

Answer 6

Compliance testing

Question 7

Two general approaches to audit sampling:

Answer 7

Statistical & nonstatistical

Answer 8

Attribute samp