CISA EXAM: Multiple Choice
Questions 610. Control objectives regarding effectiveness and efficiency, reliability, and
compliance are the basis of which control framework?
A. GTAG
B. eSAC
C. COBIT
D. COSO
Answer: D
Questions 613. Which of the following types of controls is not described in the IT Governance
Institute's Control Objectives for information and Related Technology COBIT)?
A. General controls.
B. Exchange controls.
C Business controls.
D. Process
controls.
Answer: B
Questions 616. COBIT is:
A. A set of guidelines to assist in implementing adequate controls over IT processes.
B. A set of risks and responses to technology challenges.
C. The update of the previous Systems Auditability and Control reports.
D. Published by the Committee of Sponsoring
Organizations. Answer: A
Questions 617. COBIT is targeted at all of the following except:
A. Management.
B. Users.
C. Shareholders.
D. Auditors.
Answer: C
Questions 618. Which of the following statements accurately describes the impact that
automation has on the controls normally present in a manual system?
A. Transaction trails are more extensive in a computer-based system than in a manual
system because there is always a one-for-one correspondence between data entry and
output.
B. Responsibility for custody of information assets is more concentrated in user departments
in a computer- based system than it is in a manual system.
C. Controls must be more explicit in a computer-based system because many processing
points that present opportunities for human judgment in a manual system are eliminated.
D. The quality of documentation becomes less critical in a computer-based system than itis in
a manual system because data records are stored in machine-readable files.
Answer: C
,Questions 619. Which of the following characteristics distinguishes computer processing from
manual processing?
A. Computer processing virtually eliminates the occurrence of computational error
normally associated with manual processing.
B. Errors or fraud in computer processing will be detected soon after their occurrence.
C. The potential for systematic errors is ordinarily greater in manual processing than
in computerized processing.
D. Most computer systems are designed so that transaction trails useful for audit purposes
do not exist.
Answer: A
Questions 620. A firm has recently converted its purchasing cycle from a manual process to an
online computer system. Which of the following is a probable result associated with conversion
to the new automatic system?
A. Processing errors are increased.
B. The firm's risk exposures are reduced.
C. Processing time is increased.
D. Traditional duties are less
segregated. Answer: D
Questions 621. A small client recently put its cash disbursements system on a server. About
which of the following internal control features would an auditor most likely be concerned?
A. Programming of the applications are in Visual Basic rather than Java.
B. The server is operated by employees who have cash custody responsibilities.
C. Only one employee has the password to gain access to the cash disbursement system.
D. There are restrictions on the amount of data that can be stored and on the length of
time that data can be stored.
Answer: B
Questions 622. Which of the following statements most likely represents a disadvantage for an
entity that keeps data files on a server rather than on a manual system?
A. Attention is focused on the accuracy of the programming process rather than errors
in individual transactions.
B. It is usually easier for unauthorized persons to access and alter the files.
C. Random error associated with processing similar transactions in different ways is
usually greater.
D. It is usually more difficult to compare recorded accountability with the physical count
of assets.
Answer: B
Questions 623. A small company has changed from a system of recording time worked on
clock cards to a computerized payroll system in which employees record time in and out with
magnetic cards. The computer system automatically updates all payroll records. Because of
this
,change,
A. A generalized computer audit program must be used.
B. Part of the audit trail is altered.
C. The potential for payroll-related fraud is diminished.
D Transactions must be processed in batches.
Answer: B
Questions 624. Batch processing:
A. Is not used by most businesses because it reduces the audit trail.
B. Allows users to inquire about groups of information contained in the system.
C. Accumulates transaction records into groups for processing against the master file on
a delayed basis.
D. Can only be performed on a centralized
basis. Answer: C
Questions 625. What type of computer processing system is characterized by data that are
assembled from more than one location and records that are updated immediately?
A. Personal computer systems.
B. Data compression systems.
C. Batch processing systems.
D. Online, real-time
systems. Answer: D
Questions 626. Misstatements in a batch computer system caused by incorrect programs or
data may not be detected immediately because:
A. Errors in some transactions may cause rejection of other transactions in the batch.
B. The identification of errors in input data typically is not part of the program.
C. There are time delays in processing transactions in a batch system.
D. The processing of transactions in a batch system is not
uniform. Answer: C
Questions 627. The two broad groupings of information systems control activities are general
controls and application controls. General controls include controls:
A. Relating to the correction and resubmission of faulty data.
B. For developing, modifying, and maintaining computer programs.
C. Designed to assure that only authorized users receive output from processing.
D. Designed to ensure that all data submitted for processing have been properly
authorized. Answer: B
Questions 628. The purpose of input controls is to ensure the:
A. Authorization of access to data files.
B. Authorization of access to program files.
C. Completeness, accuracy, and validity of updating.
, D. Completeness, accuracy, and validity of
input. Answer: D
Questions 629. A mail-order retailer of low-cost novelty items is receiving an increasing
number of complaints from customers about the wrong merchandise being shipped. The order
code for items has the format: The major category is ww, xx is the minor category, yy identifies
the item, and zz identifies the catalog. In many cases, the wrong merchandise was sent
because adjacent characters in the order code had been transposed. The best control for
decreasing the number of orders with the wrong merchandise is to:
A. Require customers to specify the name for each item they order.
B. Add check-digits to the order codes and verify them for each order.
C. Separate the parts of the order code with hyphens to make the characters easier to read.
D. Use a master file reference for all order codes to verify the existence of
items. Answer: B
Questions 630. Which of the following computerized control procedures would be most
effective in ensuring that data uploaded from desktop computers to a server are complete and
that no additional data are added?
A. Self-checking digits to ensure that only authorized part numbers are added to the database.
B. Batch control totals, including control totals and hash totals.
C. Passwords that effectively limit access to only those authorized to upload the data to
the mainframe computer.
D. Field-level edit controls that test each field for alphanumerical
integrity. Answer: B
Questions 631. When assessing application controls, which one of the following input controls
or edit checks is most likely to be used to detect a data input error in the customer account
number field?
A. Limit check.
B. Validity check.
C. Control total.
D. Hash total.
Answer: B
Questions 632. Omen Company is a manufacturer of men's shirts. It distributes weekly sales
reports to each sales manager. The quantity 2R5 appeared in the quantity sold column for one
of the items on the weekly sales report for one of the sales managers. The most likely
explanation for what has occurred is that the:
A. Output quantity has been stated in hexadecimal numbers.
B. Computer has malfunctioned during execution.
C. Printer has malfunctioned and the "R" should have been a decimal point.
D. Program did not contain a data checking routine for input
data. Answer: D
Questions 610. Control objectives regarding effectiveness and efficiency, reliability, and
compliance are the basis of which control framework?
A. GTAG
B. eSAC
C. COBIT
D. COSO
Answer: D
Questions 613. Which of the following types of controls is not described in the IT Governance
Institute's Control Objectives for information and Related Technology COBIT)?
A. General controls.
B. Exchange controls.
C Business controls.
D. Process
controls.
Answer: B
Questions 616. COBIT is:
A. A set of guidelines to assist in implementing adequate controls over IT processes.
B. A set of risks and responses to technology challenges.
C. The update of the previous Systems Auditability and Control reports.
D. Published by the Committee of Sponsoring
Organizations. Answer: A
Questions 617. COBIT is targeted at all of the following except:
A. Management.
B. Users.
C. Shareholders.
D. Auditors.
Answer: C
Questions 618. Which of the following statements accurately describes the impact that
automation has on the controls normally present in a manual system?
A. Transaction trails are more extensive in a computer-based system than in a manual
system because there is always a one-for-one correspondence between data entry and
output.
B. Responsibility for custody of information assets is more concentrated in user departments
in a computer- based system than it is in a manual system.
C. Controls must be more explicit in a computer-based system because many processing
points that present opportunities for human judgment in a manual system are eliminated.
D. The quality of documentation becomes less critical in a computer-based system than itis in
a manual system because data records are stored in machine-readable files.
Answer: C
,Questions 619. Which of the following characteristics distinguishes computer processing from
manual processing?
A. Computer processing virtually eliminates the occurrence of computational error
normally associated with manual processing.
B. Errors or fraud in computer processing will be detected soon after their occurrence.
C. The potential for systematic errors is ordinarily greater in manual processing than
in computerized processing.
D. Most computer systems are designed so that transaction trails useful for audit purposes
do not exist.
Answer: A
Questions 620. A firm has recently converted its purchasing cycle from a manual process to an
online computer system. Which of the following is a probable result associated with conversion
to the new automatic system?
A. Processing errors are increased.
B. The firm's risk exposures are reduced.
C. Processing time is increased.
D. Traditional duties are less
segregated. Answer: D
Questions 621. A small client recently put its cash disbursements system on a server. About
which of the following internal control features would an auditor most likely be concerned?
A. Programming of the applications are in Visual Basic rather than Java.
B. The server is operated by employees who have cash custody responsibilities.
C. Only one employee has the password to gain access to the cash disbursement system.
D. There are restrictions on the amount of data that can be stored and on the length of
time that data can be stored.
Answer: B
Questions 622. Which of the following statements most likely represents a disadvantage for an
entity that keeps data files on a server rather than on a manual system?
A. Attention is focused on the accuracy of the programming process rather than errors
in individual transactions.
B. It is usually easier for unauthorized persons to access and alter the files.
C. Random error associated with processing similar transactions in different ways is
usually greater.
D. It is usually more difficult to compare recorded accountability with the physical count
of assets.
Answer: B
Questions 623. A small company has changed from a system of recording time worked on
clock cards to a computerized payroll system in which employees record time in and out with
magnetic cards. The computer system automatically updates all payroll records. Because of
this
,change,
A. A generalized computer audit program must be used.
B. Part of the audit trail is altered.
C. The potential for payroll-related fraud is diminished.
D Transactions must be processed in batches.
Answer: B
Questions 624. Batch processing:
A. Is not used by most businesses because it reduces the audit trail.
B. Allows users to inquire about groups of information contained in the system.
C. Accumulates transaction records into groups for processing against the master file on
a delayed basis.
D. Can only be performed on a centralized
basis. Answer: C
Questions 625. What type of computer processing system is characterized by data that are
assembled from more than one location and records that are updated immediately?
A. Personal computer systems.
B. Data compression systems.
C. Batch processing systems.
D. Online, real-time
systems. Answer: D
Questions 626. Misstatements in a batch computer system caused by incorrect programs or
data may not be detected immediately because:
A. Errors in some transactions may cause rejection of other transactions in the batch.
B. The identification of errors in input data typically is not part of the program.
C. There are time delays in processing transactions in a batch system.
D. The processing of transactions in a batch system is not
uniform. Answer: C
Questions 627. The two broad groupings of information systems control activities are general
controls and application controls. General controls include controls:
A. Relating to the correction and resubmission of faulty data.
B. For developing, modifying, and maintaining computer programs.
C. Designed to assure that only authorized users receive output from processing.
D. Designed to ensure that all data submitted for processing have been properly
authorized. Answer: B
Questions 628. The purpose of input controls is to ensure the:
A. Authorization of access to data files.
B. Authorization of access to program files.
C. Completeness, accuracy, and validity of updating.
, D. Completeness, accuracy, and validity of
input. Answer: D
Questions 629. A mail-order retailer of low-cost novelty items is receiving an increasing
number of complaints from customers about the wrong merchandise being shipped. The order
code for items has the format: The major category is ww, xx is the minor category, yy identifies
the item, and zz identifies the catalog. In many cases, the wrong merchandise was sent
because adjacent characters in the order code had been transposed. The best control for
decreasing the number of orders with the wrong merchandise is to:
A. Require customers to specify the name for each item they order.
B. Add check-digits to the order codes and verify them for each order.
C. Separate the parts of the order code with hyphens to make the characters easier to read.
D. Use a master file reference for all order codes to verify the existence of
items. Answer: B
Questions 630. Which of the following computerized control procedures would be most
effective in ensuring that data uploaded from desktop computers to a server are complete and
that no additional data are added?
A. Self-checking digits to ensure that only authorized part numbers are added to the database.
B. Batch control totals, including control totals and hash totals.
C. Passwords that effectively limit access to only those authorized to upload the data to
the mainframe computer.
D. Field-level edit controls that test each field for alphanumerical
integrity. Answer: B
Questions 631. When assessing application controls, which one of the following input controls
or edit checks is most likely to be used to detect a data input error in the customer account
number field?
A. Limit check.
B. Validity check.
C. Control total.
D. Hash total.
Answer: B
Questions 632. Omen Company is a manufacturer of men's shirts. It distributes weekly sales
reports to each sales manager. The quantity 2R5 appeared in the quantity sold column for one
of the items on the weekly sales report for one of the sales managers. The most likely
explanation for what has occurred is that the:
A. Output quantity has been stated in hexadecimal numbers.
B. Computer has malfunctioned during execution.
C. Printer has malfunctioned and the "R" should have been a decimal point.
D. Program did not contain a data checking routine for input
data. Answer: D
