Which of the following is the Most important aspect for considering CAAT for gathering information?
Select one
A.
B.
C.
D.
Answer and explanation:
findings. Most important aspect will be reliability of information.
Question 2 - ID: 2112735
Which of the following is prime consideration while using CAAT?
Select one
A.
B.
C.
D.
Answer and explanation:
confidentiality. Most important aspect will be to ensure authenticity, integrity and confidentiality of the data.
Question 3 - ID: 4511782
An IS auditor uses computer-assisted audit techniques (CAATs) to collect and analyze data. Which of the following attributes of evidence is MOST affected by using CAATs?
Select one
A.
B.
C.
D.
Answer and explanation:
A
Adequacy of audit evidence pulled by CAATs is determined by the processes and personnel who author the data, and the use of CAATs does not have any impact on competence.
B
Relevance of audit evidence pulled by CAATs is determined by the audit objective, and the use of CAATs does not have as direct of an impact on relevance as reliability.
C
Usefulness of audit evidence pulled by computer-assisted audit techniques (CAATs) is determined by the audit objective, and the use of CAATs does not have as direct of an impact on usefulness as reliability.
D
Because the data are directly collected by the IS auditor, the audit findings can be reported with an emphasis on the reliability of the records that are produced and maintained in the system. The reliability of the source of information used provides reassurance on the generated findings.
Question 4 - ID: 3812736
Which of the following is the BEST way to ensure that the system calculation functions correctly?
Select one
A.
B.
C.
D.
Answer and explanation:
Substantive test using CAAT will be the best way to ensure whether calculations are performed correctly by the system.
Question 5 - ID: 3512733
IS auditor is performing data analytics to determine areas of high risk. Which of the following will be the first step in performing data analytics for audit?
Select one
A.
B.
C.
D.
Answer and explanation:
First step will be determining the objectives and scope of analytics
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