308. Once an organization has finished the business process reengineering (BPR) of all its critical operations, the IS auditor would MOST likely focus on a review of: A. pre-BPR process flowcharts. B. post-BPR process flowcharts. C. BPR project plans. D. continuous improvement and monitoring plans. The correct answer is: B. post-BPR process flowcharts. Explanation: The IS auditor's task is to identify and ensure that key controls have been incorporated into the reengineered process. Choice A is incorrect because an IS
auditor must review the process as it is today, not as it was in the past. Choices C and D are incorrect because they are steps within a BPR project. 309. An IS auditor performing a review of the EFT operations of a retailing company would verify that the customers credit limit is checked before funds are transferred by reviewing the EFT: A. system's interface. B. switch facility. C. personal identification number generating procedure. D. operation backup procedures. The correct answer is: A. system's interface. Explanation: At the application processing level, the IS auditor should review the interface between the EFT system and the application system that processes the accounts from which funds are transferred. Choice B is incorrect because an EFT switch is the facility that provides the communication linkage for all equipment in the network. Choices C and D are procedures that would not help determine if the customer's credit limit is verified before the funds are transferred. 310. A company uses a bank to process its weekly payroll. Time sheets and payroll adjustment forms (e.g., hourly rate changes, terminations) are completed and delivered to the bank, which prepares checks (cheques) and reports for distribution. To BEST ensure payroll data accuracy: A. payroll reports should be compared to input forms. B. gross payroll should be recalculated manually. C. checks (cheques) should be compared to input forms. D. checks (cheques) should be reconciled with output reports. The correct answer is: A. payroll reports should be compared to input forms. Explanation: The best way to confirm data accuracy, when input is provided by the company and output is generated by the bank, is to verify the data input (input forms) with the results of the payroll reports. Hence, comparing payroll reports with input forms is the best mechanism of verifying data accuracy. Recalculating gross payroll manually would only verify whether the processing is correct and not the data accuracy of inputs. Comparing checks (cheques) to input forms is not feasible as checks (cheques) have the processed information and input forms have the input data.
Reconciling checks (cheques) with output reports only confirms that checks (cheques) have been issued as per output reports.
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