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NEW QUESTION 42
Which audit approach should be employed to test the accuracy of information housed in a database on an un-networked computer?

• A. Submit batches of test transactions through the current system and verify with expected results.
• B. Use a test program to simulate the normal data entering process.
• C. Evaluate compliance with the organization's change management process.
• D. Select a sample of records from the database and ensure it matches supporting documentation.

Answer: D

NEW QUESTION 43
Which of the following steps should an internal auditor take during an audit of an organization's business continuity plans?
1) Evaluate the business continuity plans for adequacy and currency.
2) Prepare a business impact analysis regarding the loss of critical business.
3) Identify key personnel who will be required to implement the plans.
4) Identify and prioritize the resources required to support critical business processes.

• A. 1, 3, and 4 only
• B. 1, 2, 3, and 4
• C. 2 and 4 only
• D. 1 only

Answer: D

NEW QUESTION 44
As it relates to the data analytics process, which of the following best describes the purpose of an internal auditor who cleaned and normalized data?

• A. The auditor organized data to minimize useless information.
• B. The auditor ensured data fields were consistent and that data could be used for a specific purpose.
• C. The auditor made data usable for a specific purpose by ensuring that anomalies were identified and corrected.
• D. The auditor eliminated duplicate information.

Answer: C

NEW QUESTION 45
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