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Question : When an IS auditor obtains a listing of current users with access to the selected WAN/LAN and verifies that those listed are active associates, the IS auditor is performing a :
The Correct Answer is : A. compliance test. Explanation : Compliance tests determine if controls are being applied in accordance with management policies and procedures. In this case, verifying that only active associates are present provides reasonable assurance that a control is in place and can be relied upon. Choice B, substantive tests, relate to quantitative reviews, such as balances and transactions and their accuracy. Choice C does not relate since all current user records were verified, while choice D is part of a risk based audit approach.
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| จำนวนผู้เยี่ยมชม | : |   |
| ปรับปรุงครั้งล่าสุด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
| ถือกำเนิด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
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