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Questions and Answers
What is the role of auditors in implementing policies, standards, guidelines, and procedures for information systems?
To support the implementation of appropriate policies, standards, guidelines, and procedures.
What is the difference between a standard and a guideline?
A standard is a mandatory requirement, while a guideline is intended to provide advice on how to achieve organizational objectives.
What is the primary purpose of a procedure according to Tonkin Effy?
To maintain the highest possible control over the outcome.
What is the significance of considering human factors in procedure evaluation?
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What is the primary focus of personal standards in everyday life?
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What is the purpose of 'best practices' in procedure development?
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What is the first step in performing an IS audit and what tasks must be completed during this step?
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What is the purpose of short-term and long-term planning in audit planning?
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What triggers individual audits, aside from the yearly analysis of short-term and long-term issues?
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What is the purpose of performing a qualitative or quantitative risk assessment during audit planning?
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What is the outcome of the audit planning process?
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What is essential for an IS auditor to have during the audit planning process?
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What type of audit evaluates the management of a system, including its configuration, team members' activities, and control environment?
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What is the primary objective of a compliance audit in relation to standards and regulations?
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What type of audit focuses on evaluating the effectiveness and efficiency of operational practices in service and process environments?
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What is the purpose of a product audit, and what does it check against?
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What type of audit combines both financial and operational controls audits?
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What is the primary focus of a financial audit?
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