CISA EXAM: Multiple Choice-Questions

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CISA EXAM: Multiple Choice Questions 610. Control objectives regarding effectiveness and efficiency, reliability, and compliance are the basis of which control framework? A. GTAG B. eSAC C. COBIT ... D. COSO Questions 613. Which of the following types of controls is not described in the IT Governance Institute's Control Objectives for information and Related Technology COBIT)? A. General controls. B. Exchange controls. C Business controls. D. Process controls. Questions 616. COBIT is: A. A set of guidelines to assist in implementing adequate controls over IT processes. B. A set of risks and responses to technology challenges. C. The update of the previous Systems Auditability and Control reports. D. Published by the Committee of Sponsoring Organizations. Questions 617. COBIT is targeted at all of the following except: A. Management. B. Users. C. Shareholders. D. Auditors. Questions 618. Which of the following statements accurately describes the impact that automation has on the controls normally present in a manual system? A. Transaction trails are more extensive in a computer-based system than in a manual system because there is always a one-for-one correspondence between data entry and output. B. Responsibility for custody of information assets is more concentrated in user departments in a computer- based system than it is in a manual system. C. Controls must be more explicit in a computer-based system because many processing points that present opportunities for human judgment in a manual system are eliminated. D. The quality of documentation becomes less critical in a computer-based system than itis in a manual system because data records are stored in machine-readable files. Questions 619. Which of the following characteristics distinguishes computer processing from manual processing? A. Computer processing virtually eliminates the occurrence of computational error normally associated with manual processing. B. Errors or fraud in computer processing will be detected soon after their occurrence. C. The potential for systematic errors is ordinarily greater in manual processing than in computerized processing. D. Most computer systems are designed so that transaction trails useful for audit purposes do not exist. Questions 620. A firm has recently converted its purchasing cycle from a manual process to an online computer system. Which of the following is a probable result associated with conversion to the new automatic system? A. Processing errors are increased. B. The firm's risk exposures are reduced. C. Processing time is increased. D. Traditional duties are less segregated. ..................................................................................continued................................................................................................................. [Show More]

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