IT Auditor Objectivity Threats

What are management assertions?

Which of the following is NOT a common management assertion?

Who is responsible for making management assertions?

What do management assertions usually contain?

What is the threat to objectivity when an IT auditor will not appropriately evaluate the results of previous judgments or services performed?

Which threat to objectivity occurs when an IT auditor promotes an auditee’s position to the point that professional objectivity is compromised?

What is the condition that causes a weakness or diminished ability to execute audit objectives?

Which threat to objectivity involves long or close relationship with the auditee, causing the IT auditor to be too sympathetic to the interests of the auditee?

In which situation should an IT auditor make an appropriate disclosure of the impairment to objectivity or independence?

Under what condition should an IT auditor not perform nonaudit services or roles in areas where a current or future audit is planned and would likely be performed by the same IT auditor?

What supports objectivity by ensuring that the IT auditor has autonomy and is not subject to conflicts of interest and undue influence exerted by the enterprise being audited?

What is the crime of using dishonest methods to take something valuable from a person or enterprise?

What does an IT auditor need to do if they determine that objectivity is threatened during an audit?

What should be included in the audit report if an IT auditor cannot decline or terminate the audit due to objectivity threats?

When should an IT auditor's involvement in nonaudit services be approved by the chief audit executive and those formally charged with governance and oversight of the audit function?

What does an IT auditor consider throughout the execution of an IT audit?

What is the purpose of reviewing management assertions for an IT audit?

What should an IT auditor do if they feel that management will not be able to fulfill its responsibility to provide required information for the subject matter?

What is a code of professional ethics used to define and guide in the IT audit profession?

What should the scope of an IT audit permit at a minimum?

What should be recorded to ensure compliance according to the text?

What is an important aspect an IT auditor should have a reasonable expectation of while conducting an IT audit?

What does an IT auditor ensure about information, evidence, and other data required for an audit?

What should an IT auditor do if management assertions developed are inconsistent with good practice?

What should amounts, dates, and other data related to recorded activities be according to the text?

What is an important consideration before beginning an audit according to the text?

What are some of the assertions considered by an IT auditor throughout an IT audit according to the text?

What does ISACA require of its members and certification holders?

What is meant by 'due professional care' for an IT auditor?

How should an IT auditor approach matters requiring professional judgment?

What should an IT auditor do to maintain professional competency?

What should an IT auditor consider when planning audits?

Why is it important for IT auditors to maintain their competencies?

What should an IT auditor do with information obtained in the course of carrying out duties?

What is one of the audit concepts addressed in the Code of Professional Ethics?

What does due professional care require an IT auditor to consider?

What should an IT auditor do to achieve audit objectives?

What is meant by 'objectivity' in the context of IT auditing?

What are the three key elements in Cressey's fraud triangle?

Which element of the fraud triangle refers to the perceived financial or other need of the fraudster?

What does rationalization refer to in the context of the fraud triangle?

What is created by abuse of position and authority, poor internal controls, and poor management oversight?

Which element of the fraud triangle does an IT auditor have the most control over?

What is responsible for establishing, implementing, and maintaining an internal control system that leads to the deterrence and/or timely detection of fraud?

When considering IT assets, what can limit opportunities to commit fraud?

What should management do if an act is alleged, suspected, or detected?

What is an irregularity according to the text?

What is important for enterprises to have in place to identify irregularities and illegal acts quickly?

What can directly impact an enterprise's finances and reputation?

Who is responsible for disclosing to an IT auditor any irregularities or illegal acts?

What is the term for the suppression or omission of the effects of transactions from records or documents?

Which of the following is an example of an act that involves noncompliance with laws and regulations?

What is an IT auditor responsible for in relation to irregularities or illegal acts?

During an IT audit, what may be an indication of persons committing irregularities or illegal acts?

What should an IT auditor do after discovering instances or indicators of fraud during regular assurance work?

Which action should an IT auditor take if a major fraud is identified?

In relation to an identified act, what should an IT auditor do after receiving direction from informed parties?

What does 'skimming' refer to in the context of irregularities and fraud?

What is the role of an IT auditor when performing an audit?

What should an IT auditor do if they discover instances or indicators of fraud during regular assurance work?

What should an IT auditor do after receiving direction from informed parties about an identified act?

What actions should an IT auditor take if a major fraud is identified?