|
|
เตรียมตัวสอบ CISA
Question : Which of the following BEST describes an integrated test facility ?
| A) |
A technique that enables the IS auditor to enter test data into a live computer run for the purpose of verifying correct processing |
| |
| B) |
The utilization of hardware and/or software to review and test the functioning of a computer system |
| |
| C) |
A method of using special programming options to permit printout of the path through a computer program taken to process a specific transaction |
| |
| D) |
A procedure for tagging and extending transactions and master records that are used by an IS auditor for tests |
The Correct Answer is :
A. A technique that enables the IS auditor to enter test data into a live computer run for the purpose of verifying correct processing
Explanation :
Answer A best describes an integrated test facility, which is a specialized computer, assisted audit process that allows an IS Auditor to test an application on a continuous basis. Answer B is an example of a systems control audit review file; Answer C and D are examples of snapshots
|
