Domain 1: Process Of Auditing Information Systems Flashcards
1
Q
What is an Audit charter?
A
Authority scope and responsibility of audit function.
2
Q
Control self assessments
A
3
Q
Substantive testing
A
4
Q
Compliance testing
A
5
Q
Discovery sampling
A
6
Q
Stop or go sampling
A
7
Q
Variable sampling
A
8
Q
Attribute sampling
A
9
Q
Stratified mean per unit
A
10
Q
Inherent risk
A
11
Q
Control risk
A
12
Q
Detection risk
A
13
Q
Audit risk
A
14
Q
Judgment sampling
A
15
Q
Generalised audit software GAS
A
16
Q
Integrated test facility
A
17
Q
Continuous auditing
A
18
Q
Risk responses (MAAT)
A
19
Q
Risk assessment and management process and risk-based audit approach
A
20
Q
Fraud detection
A
21
Q
Evidence & interview
A
22
Q
Tolerable & expected error rate
A
23
Q
Organisational chart
A
24
Q
CASE, embedded data collection, heuristics scan and trend/variance detection tools
A
25
Corrective, detective and preventive control
26
Data flow diagram
27
Long & short term strategic plan
28
Business risk
29
Domain integrity test
30
Relational integrity test vs referential integrity vs parity Checks
