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Lecture 158

 
     
 
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CPENet 158 - The Basics of Information Systems Audit Testing

 

Answer the following questions about the lecture...don't forget to submit them using the button at the bottom when you finish...we will grade your answers and e-mail you a digitally signed certificate of completion...

Answer the next 10 questions in the boxes provided
1.  What comprises the audit engagement process? What effect does the engagement process have on subsequent system testing?

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2.  What assurance must the auditor have in order to employ statistical sampling with confidence?


 
3. What is the purpose of the preliminary evaluation of internal controls in the audit of an information system?
 

 
4. What are the problems facing the auditor if 1) she tests too much or 2) she tests too little with regard to possible fraud evidenced within the system? 


 

5.  What are compensating controls and why is their identification often so difficult in testing an information system? What is the role of documentation of controls in compensating control identification? 


6. What is a statistical as opposed to a judgmental sample and where is each best used?
7.  What are some of the disadvantages of the direct testing of programs themselves by the auditor?
8.  Name three common methods of program testing.

9.  What three techniques are often used for unusual item identification and analysis? 
10.  Define substantive testing and explain its use by the Information Systems Auditor.
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