Part4 A10

Question 1

Opportunities of auditing systems that include electronic records and/or computarized systems

Answer 1

1) scope can be increased
2) auditors can directly access the data in internal audits
3) trend analysis can be performed directly by auditors
4) auditors can analyze all Data points
5) automatic monitoring of data

Question 2

challenges of auditing systems that include electronic records and/or computarized systems

Answer 2

1) auditors need to enhance their skills related to electronic records and analytical tools
2) data integrity
3) cyber security issues

Question 3

data integrity definition

Answer 3

data is reliable maintained

Question 4

how to maintain data integrity

Answer 4

1) input validation
2) remove duplicates
3) access control
4) mantain audit trail
5) backup data

Question 5

denial of service attack

Answer 5

a lot of people log into your system and it goes down

Question 6

social engineering

Answer 6

pretend you are someone else online