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2. Ongoing tasks as risk and priorities change or resources and timelines change.
a. Audit schedule
b. Audit preparation
c. Audit plan
d. Audit budget
a. I,II,III,IV and V
b. I,III and V
c. I,II,III
d. None of the above
a. I,II,III,IV , V and VI
b. I,III , V, and VI
c. I,II,III
d. None of the above
11. Its purpose is to gather information as a basis for formulating an audit plan, which is the end
product of this phase.
a. Preliminary Review
b. Preliminary Evaluation of Internal Controls
c. Design Audit Procedures
d. Fieldwork and Implementing Methodology
12. It composed of all activities that help the auditor understand the audit subject and it also
requires observing, interviewing, flowcharting, and documenting each activity.
a. General Data Gathering
b. Fact Gathering
c. Data control procedures
d. Documenting Results
13. A formal plan for reviewing and testing each significant audit subject area disclosed during fact
gathering.
a. Audit Plan
b. Audit Program
c. Audit Flowchart
d. Audit Papers
14. In this step, the auditor must prepare an audit program for the area being audited, select the
verification techniques applicable to each area, and prepare the instructions for their
performance.
a. Design Audit Procedures
b. Fieldwork and Implementing Methodology
c. Validation of Work Performed
d. Substantive Testing
16. The audit should verify that systems and applications are appropriate to the user’s needs,
efficient, and adequately controlled to ensure valid, reliable, timely, and secure input,
processing, and output at current and projected levels of system activity.
a. Management of IT and Enterprise Architecture
b. Computerized Systems and Applications
c. Information Processing Facilities
d. System Development
17. How many basic steps that constitute the computer auditor’s review?
a. Four (4)
b. Five (5)
c. Six (6)
d. Seven (7)
18. The auditor performs the necessary testing by using documentary evidence, corroborating
interviews, and personal observation.
a. Test Controls
b. Final Evaluation of Internal Controls
c. Preliminary Review
d. Preliminary Evaluation of Internal Controls
19. It is used to determine the accuracy of information being generated by a process or application.
a. Substantive Testing
b. Test of Controls
c. Computer Audit
d. Internal Controls
20. Auditor’s work program calls for validation in several ways except:
I. Asking different personnel the same question and comparing the answers
II. Asking the same question in different ways at different times
III. Comparing checklist answers to work papers, programs, documentation, test, or other
verifiable results
IV. Comparing checklist answers to observations and actual results
V. Conducting mini-studies of critical phases of the operation
a. I and II
b. IV and V
c. None of these
d. All of the above
21. It should be formally documented and include the process area audited, the objective of the
process, the control objective, the results of the test of that control, and a recommendation in
the case of a control deficiency.
a. Audit Findings
b. Test Control
c. Analytical Procedure
d. Audit Procedure
22. It is the most important factor in converting raw data into a finish product ready for inclusion in
an audit report.
a. Critical Thinking
b. Analysis
c. Common Sense
d. Integrity
23. One of the purposes of the current work paper guidelines is to provide documentation of this
analysis process. In line with this, the four analysis step is needed. Which is not included?
a. Re-examine the standards and the facts
b. Re-examine the cause of problem
c. Determine the cause of the deviation
d. Determine the problem and find a solution
24. This is the most essential step in performing analysis. From this step, the auditor has the
requisite data to make a judgment and formulate an opinion.
a. Re-examination
b. Testing
c. Trial and Error
d. Identification
25. The next step once the auditor is sure of his or her understanding of the standard.
a. Identify the Effect
b. Identify the Cause
c. Identify the Situation
d. Identify the Problem
26. This step examines the potential consequences of deviations. It answers the question, “Why
does this need correction?”.
a. Exposure and Materiality
b. Exposure only
c. Materiality Level
d. None of the above
28. It is the auditor’s opinion, based on documented evidence that determine whether an audit
subject area meets the audit objectives.
a. Recommendation
b. Conclusion
c. Jurisdiction
d. Both A and B
29. It is the formal statements that describe a course of action that should be implemented to
restore or provide accuracy, efficiency, or adequate control of audit subjects.
a. Conclusion
b. Recommendation
c. Jurisdiction
d. Both A and B
30. Are the formal collection of pertinent writings, documents, flowcharts, correspondence, results
of observations, plans for tests, results of tests, the audit plan, minutes of meeting,
computerized records, data files or application results, and evaluations that document the
auditor activity for the entire audit period.
a. Working Papers
b. Audit Report
c. Testing
d. Audit Program
Chapter 4: Audit Process in an Information Technology Environment
ANSWERS
1. D
2. A
3. C
4. A
5. D
6. A
7. C
8. A
9. C
10.A
11.A
12.B
13.B
14.A
15.D
16.B
17.D
18.B
19.A
20.C
21.A
22.B
23.D
24.A
25.B
26.A
27.A
28.B
29.B
30.A