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Global Significance of IT Audit

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Questions and Answers

What is the focus of IT audit?

Human resources and training
Financial systems and controls
Operational processes and management
Information technology systems, controls, and processes (correct)

What is the role of IT systems in organizations?

They only support financial objectives
They play a crucial role in safeguarding an organization's data and assets (correct)
They are primarily responsible for creating vulnerabilities
They have no significant role in safeguarding data and assets

What was the outcome of increased adoption of IT?

No impact on business efficiency and service delivery
Positive impact on business efficiency and service delivery (correct)
Increased risks without any benefits
Decreased business efficiency and service delivery

Which organizations collaborated to create the first Handbook on IT Audit?

INTOSAI's Working Group on IT Audit (WGITA) and the INTOSAI Development Initiative (IDI) (A) Signup and view all the answers

Which organizations were involved in updating the handbook?

WGITA's chair, involving collaboration with SAIs from Australia, Brazil, Fiji, India, Kuwait, Philippines, Tanzania, and the United States of America. (A) Signup and view all the answers

What was the outcome of the collaboration between INTOSAI's WGITA and IDI in 2014?

Creation of the first Handbook on IT Audit (C) Signup and view all the answers

What is the primary focus of IT audit according to the text?

Information technology systems, controls, and processes (D) Signup and view all the answers

Which recognized IT frameworks were drawn upon during the update of the Handbook on IT Audit?

ISACA’s COBIT and ISO standards (A) Signup and view all the answers

What is the protective role of IT systems according to the text?

Safeguarding an organization's data and assets (D) Signup and view all the answers

What was the main reason for necessitating effective IT audit processes according to the text?

Introduction of risks and vulnerabilities due to digitalization and heightened connectivity (B) Signup and view all the answers