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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?

Takes pictures of the processing path of a transaction (D) Signup and view all the answers

What does the integrated test facility (ITF) involve?

Setting up dummy entities and including them in the auditee's production files (D) Signup and view all the answers

What is the purpose of audit hooks in application systems?

To function as red flags and alert IT auditors to act before an error or irregularity occurs (A) Signup and view all the answers

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

To decide whether transactions meet certain predetermined criteria and audit them if so (C) Signup and view all the answers

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

To function as red flags and alert IT auditors to act before an error or irregularity occurs (D) Signup and view all the answers