CIS Controls Testing Quiz

Observing clients' personnel in performing their duties is an example of testing the reliability of general controls.

Auditing through the computer requires less competence on the part of the auditor compared to auditing around the computer.

Integrated Test Facility (ITF) integrates the processing of test data with the actual processing of ordinary transactions without management being aware of the testing process.

Parallel Simulation requires the auditor to process fictitious transactions to the client's computer and compare it to the expected output.

Snapshot and Systems controls audit review files (SCARF) are examples of CAAT's for advanced computer systems.

Observing clients' personnel in performing their duties is the only method of testing the reliability of general controls.

Auditing through the computer is also known as the 'black box approach'.

The Integrated Test Facility (ITF) method requires management to be aware of the testing process.

CAAT's can only be used for auditing through the computer, not around it.

Snapshot and Systems controls audit review files (SCARF) are examples of CAAT's that can be used for advanced computer systems.