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Question : Which of the following tests is an IS auditor performing when a sample of programs is selected to determine if the source and object versions are the same ?
The Correct Answer is : B. A compliance test of program library controls Explanation : A compliance test determines if controls are operating as designed and are being applied in a manner that complies with management policies and procedures. For example, if the IS Auditor is concerned whether program library controls are working properly, the IS Auditor might select a sample of programs to determine if the source and object versions are the same. In other words, the broad objective of any compliance test is to provide auditors with reasonable assurance that a particular control on which the auditor plans to rely is operating as the auditor perceived it in the preliminary evaluation. It is important that the IS Auditor understand the specific objective of a compliance test and the control being tested. Most of the time compliance tests will be used when there is a trail of documentary evidence, such as written authorization to implement a modified program. A substantive test substantiates the integrity of actual processing. It provides evidence of the validity and propriety of the balances in the financial statements and the transactions that support these balances. Auditors would use substantive tests to test for monetary errors directly affecting financial statement balances.
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| จำนวนผู้เยี่ยมชม | : |   |
| ปรับปรุงครั้งล่าสุด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
| ถือกำเนิด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
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