Domain 1 - Process Of Auditing IS

Question 1

Audit charter

Answer 1

Document that outlines overall authority, entire scope, and responsibilities of the audit function.
-Not internal controls or details

Question 2

(ITF) integrated testing facility

Answer 2

Creates a fake entity in the database to process test transactions @ the same time as live ones.
(Advantage - periodic testing does not require separate test processes)

Question 3

When internal controls are strong, a lower confidence coefficient =

Answer 3

Smaller sample size

Question 4

Table lookups

Answer 4

Preventative control
-input data is checked against predefined tables which prevents undefined data to be entered

Question 5

Most reliable audit evidence

Answer 5

Will be 3rd party confirmation UNLESS another answer is IS auditor/external auditor reports

Question 6

What would an IS auditor use to determine if unauthorized modifications were made to production programs?

Answer 6

Compliance testing