Continuous Audit Techniques for IT
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Questions and Answers

What is the main benefit of continuous audit techniques?

  • Disrupting the enterprise's usual operations
  • Creating a paper trail for every transaction
  • Increasing the number of transactions processed
  • Reducing the time lag between system misuse and its detection (correct)

    • Which technique embeds specially written audit software in the enterprise host application system?

  • Systems control audit review file and embedded audit modules (SCARF/EAM) (correct)
  • Continuous audit techniques
  • Snapshots
  • Selective basis monitoring

    • How do continuous audit techniques affect the confidence in the reliability of an IT system?

  • They decrease the security of the system
  • They improve the security of the system (correct)
  • They create a more complex IT system
  • They have no impact on system reliability

    • What does the snapshot technique do?

    <p>Takes pictures of the processing path of a transaction</p> Signup and view all the answers

    What does the integrated test facility (ITF) involve?

    <p>Setting up dummy entities and including them in the auditee's production files</p> Signup and view all the answers

    What is the purpose of audit hooks in application systems?

    <p>To function as red flags and alert IT auditors to act before an error or irregularity occurs</p> Signup and view all the answers

    What is the main function of continuous and intermittent simulation (CIS) in the context of transaction processing?

    <p>To decide whether transactions meet certain predetermined criteria and audit them if so</p> Signup and view all the answers

    What is the primary purpose of applying identifiers to input data and recording selected information?

    <p>To function as red flags and alert IT auditors to act before an error or irregularity occurs</p> Signup and view all the answers

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