CISA Certification Test! Trivia Questions Quiz

This test would be considered a substantive test because it is being used to gather evidence about the accuracy and completeness of the tape library inventory. Substantive tests are used to obtain assurance about the financial statement assertions, such as existence, completeness, and valuation.

The IS auditor is reviewing access to an application to determine whether the 10 most recent "new user" forms were correctly authorized. This activity is an example of compliance testing because it aims to assess whether the organization is adhering to the established policies, procedures, and regulations regarding user authorization. Compliance testing focuses on evaluating the effectiveness of controls and ensuring that the organization is in compliance with applicable laws and regulations.

Business process re-engineering involves redesigning and improving existing processes to increase efficiency and effectiveness. This often leads to increased automation, where more tasks and steps are automated using technology. As a result, a greater number of people are able to use technology to perform their tasks, leading to increased productivity and efficiency.

Failing to perform user acceptance testing often results in the greatest negative impact on the implementation of new application software. User acceptance testing is crucial in ensuring that the software meets the requirements and expectations of the end-users. Without this testing, there is a high risk of deploying a system that does not meet user needs, leading to user dissatisfaction, decreased productivity, and potential financial losses. User acceptance testing helps identify any issues or discrepancies before the software is fully implemented, allowing for necessary adjustments and improvements to be made.

In the requirements definition phase of the systems-development project, plans for testing for user acceptance should be prepared. This is because during this phase, the project team gathers and analyzes the requirements of the system from the user's perspective. By preparing the testing plans at this stage, the team can ensure that the system meets the user's expectations and requirements before proceeding to the development phase. This helps in identifying any gaps or discrepancies in the requirements and allows for adjustments to be made early on in the project lifecycle.

Processing controls ensure that data is accurate and complete, and is processed only through authorized routines. Authorized routines refer to processes or procedures that have been approved and granted permission to access and manipulate data. These routines are typically established by management or system administrators to ensure that only authorized personnel or systems can perform specific actions on the data. By using authorized routines, organizations can maintain control over the processing of data and reduce the risk of unauthorized access or manipulation.

The correct answer is "The magnitude of the impact of a threat source after exploiting possible loopholes." This answer suggests that the overall business risk of a particular threat can be determined by considering the potential impact of the threat source after it has successfully exploited any vulnerabilities or weaknesses in the system. This takes into account the potential damage that could occur once the threat has gained access to sensitive information or resources.

Hash totals are used as a control to detect loss, corruption, or duplication of data. A hash total is a mathematical value calculated from the data being transmitted or stored. It acts as a unique identifier for the data and can be used to verify its integrity. By comparing the hash total of the received data with the original hash total, any changes or errors in the data can be detected. This makes hash totals an effective method for ensuring the accuracy and reliability of data.

Control totals should be implemented as early as data preparation to support data integrity at the earliest point possible. Control totals are used to verify the accuracy and completeness of data by comparing the total of a specific field to a predetermined value. By implementing control totals during data preparation, any discrepancies or errors in the data can be identified and corrected before further processing or analysis. This helps to ensure that the data remains accurate and reliable throughout the entire data lifecycle.

Data edits are implemented before processing and are considered detective integrity controls. Detective integrity controls are designed to identify and detect errors or anomalies in data after they have occurred. In this case, data edits are used to check for errors or inconsistencies in the data before it is processed, allowing any issues to be detected and addressed before further processing takes place. This helps ensure the integrity and accuracy of the data.