IT control objectives are useful to IS auditors as they provide the basis for

It control objectives are useful to is auditors as

This preview shows page 30 - 32 out of 80 pages.

76. IT control objectives are useful to IS auditors, as they provide thebasis for understanding the:A. desired result or purpose of implementing specific control procedures.B. best IT security control practices relevant to a specific entity.C. techniques for securing information.D. security policy. The correct answer is:Explanation:An IT control objective is defined as the statement of the desired result or purpose to be achieved by implementing control procedures in aparticular IT activity. They provide the actual objectives for implementing controls and may or may not be the best practices. Techniques are the means of achieving an objective, and a security policy is a subset of IT control objectives.A. desired result or purpose of implementing specific control procedures.You did not answer the question.Area: 2
Background image
77. In reviewing the IS short-range (tactical) plan, the IS auditor should determine whether:A. there is an integration of IS and business staffs within projects.You did not answer the question.Area: 278. Which of the following would be a compensating control to mitigate risks resulting from an inadequate segregation of duties?A. Sequence checkB. Check digitC. Source documentation retentionD. Batch control reconciliations The correct answer is:D. Batch control reconciliationsYou did not answer the question.Explanation:Batch control reconciliations are an example of compensating controls. Other examples of compensating controls are transaction logs, reasonableness tests, independent reviews and audit trails, such as console logs, library logs and job accounting date. Sequence checks and check digits are data validation edits, and source documentation retention is an example of a data file control.Area: 2
Background image
Image of page 32

You've reached the end of your free preview.

Want to read all 80 pages?

  • Fall '19

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture

  • Left Quote Icon

    Student Picture

Stuck? We have tutors online 24/7 who can help you get unstuck.
A+ icon
Ask Expert Tutors You can ask You can ask You can ask (will expire )
Answers in as fast as 15 minutes