- (Exam Topic 4)
An IS auditor requests direct access to data required to perform audit procedures instead of asking management to provide the data Which of the following is the PRIMARY advantage of this approach?

1. A. Audit transparency
2. B. Data confidentiality
3. C. Professionalism
4. D. Audit efficiency

Correct Answer: A

- (Exam Topic 4)
A new system development project is running late against a critical implementation deadline Which of the following is the MOST important activity?

1. A. Document last-minute enhancements
2. B. Perform a pre-implementation audit
3. C. Perform user acceptance testing (UAT)
4. D. Ensure that code has been reviewed

Correct Answer: A

- (Exam Topic 3)
Which of the following is MOST critical for the effective implementation of IT governance?

1. A. Strong risk management practices
2. B. Internal auditor commitment
3. C. Supportive corporate culture
4. D. Documented policies

Correct Answer: C

- (Exam Topic 1)
Which of the following strategies BEST optimizes data storage without compromising data retention practices?

1. A. Limiting the size of file attachments being sent via email
2. B. Automatically deleting emails older than one year
3. C. Moving emails to a virtual email vault after 30 days
4. D. Allowing employees to store large emails on flash drives

Correct Answer: A

- (Exam Topic 1)
An IS auditor is conducting a post-implementation review of an enterprise resource planning (ERP) system. End users indicated concerns with the accuracy of critical automatic calculations made by the system. The auditor's FIRST course of action should be to:

1. A. review recent changes to the system.
2. B. verify completeness of user acceptance testing (UAT).
3. C. verify results to determine validity of user concerns.
4. D. review initial business requirements.

Correct Answer: C