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NEW QUESTION: 1
Which of the following control testing approaches is BEST used to evaluate a control's ongoing effectiveness by comparing processing results to independently calculated data?
A. Sample-based re-performance
B. Statistical sampling
C. Embedded audit modules
D. Integrated test facility (ITF)
Answer: D
NEW QUESTION: 2
Which of the following would be the MOST significant audit finding when reviewing a
point-of-sale (POS) system?
A. invoices recorded on the POS system are manually entered into an accounting application
B. Frequent power outages occur, resulting in the manual preparation of invoices
C. An optical scanner is not used to read bar codes for the generation of sales invoices
D. Customer credit card information is stored unencrypted on the local POS system
Answer: D
Explanation:
It is important for the IS auditor to determine if any credit card information is stored on the local point-of-sale (POS) system. Any such information, if stored, should be encrypted or protected by other means to avoid the possibility of unauthorized disclosure. Manually inputting sale invoices into the accounting application is an operational issue, if the POS system were to be interfaced with the financial accounting application, the overall efficiency could be improved. The nonavailability of optical scanners to read bar codes of the products and power outages are operational issues.
NEW QUESTION: 3
Which process provides insight into the demarcation between the automated part and the non-automated
part of the information provisioning?
A. Business data management
B. Prepare transition
C. Design non-automated information systems
Answer: A
NEW QUESTION: 4
VMware vSphereは組織にどのような利点をもたらしますか？
A. サーバーの可用性を低くする
B. データセンター効率の向上
C. 簡素化されたデータセンターの監視
D. ビジネス効率の低下
Answer: B