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เตรียมตัวสอบ CISA
Area 01 : Question 43 ( P1 - 43 ) |
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Question : While performing an audit, an IS auditor used an application software mapping technique and discovered an error in system processing.
In preparing the audit report the IS auditor should include :
A) |
a detailed ( step-by-step ) description of the mapping technique. |
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B) |
the detailed steps performed during the audit. |
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C) |
a listing of relevant parameters or source code of the system. |
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D) |
an overview of the application software mapping technique used. |
The Correct Answer is :
D. an overview of the application software mapping technique used.
Explanation :
The description of the computer assisted audit technique used should be included in the report where the specific finding discovered is discussed.
The other choices are all documentation required for the audit workpapers, but are not normally included in the audit report.
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