Which of the following is the main objective of IT auditing?
A) To review financial statements
B) To evaluate the performance of IT systems
C) To ensure compliance with laws and regulations
D) To evaluate the effectiveness of financial controls
IT auditors assess the effectiveness of:
A) Physical security systems only
B) Software development processes only
C) Information systems, infrastructure, and controls
D) Business operations solely
The audit process for information systems generally includes the examination of:
A) Physical assets only
B) IT governance and internal controls
C) Employee performance only
D) Marketing strategies
Which standard is primarily used for IT auditing?
A) GAAP
B) ISO 9001
C) COBIT
D) IFRS
What is the role of an IT auditor in relation to cybersecurity?
A) To create new security software
B) To assess the effectiveness of security measures in place
C) To develop security policies
D) To train employees on cybersecurity
IT auditors must check if the information system complies with which of the following?
A) Marketing best practices
B) International financial standards
C) Company policies and relevant laws
D) Quality control methods
The system development life cycle (SDLC) is important for IT auditors because it:
A) Provides a structured approach for software development
B) Ensures that financial statements are accurate
C) Simplifies employee performance reviews
D) Defines the organization’s marketing strategy
What does COBIT stand for in IT auditing?
A) Control Objectives for Business and Information Technology
B) Control Objectives for Business and Information Transactions
C) Control Objectives for Business and IT Technology
D) Control Objectives for Information and Technology
Which of the following is typically an audit objective of an IT audit?
A) To ensure the security of financial reports
B) To review operational efficiency
C) To confirm the integrity of IT systems and data
D) To create new IT infrastructure
When conducting an IT audit, auditors focus on:
A) The number of employees in the IT department
B) The operational hours of the IT systems
C) The effectiveness of security and risk management controls
D) The quality of customer service in IT support
An IT auditor must verify whether the company’s IT systems are:
A) Efficient in delivering IT services
B) Free from any security vulnerabilities
C) Fully compliant with applicable laws and regulations
D) All of the above
Which audit framework is most commonly used to evaluate internal controls for IT systems?
A) COBIT
B) GAAP
C) IFRS
D) FASB
An IT auditor’s primary role is to:
A) Manage IT projects
B) Create and maintain IT systems
C) Ensure the effectiveness of IT controls and risk management
D) Hire IT staff
In the context of auditing, what is the purpose of penetration testing?
A) To develop new security protocols
B) To test the software’s speed
C) To identify potential vulnerabilities in IT systems
D) To ensure compliance with financial reporting standards
What is the key focus when auditing a company’s information system?
A) Marketing techniques
B) Operational efficiency
C) The integrity, confidentiality, and availability of data
D) Employee training processes
In which area do IT auditors perform a risk assessment?
A) Financial reporting
B) Employee payroll systems
C) Business continuity and disaster recovery
D) Customer satisfaction surveys
Which of the following is a common tool used by IT auditors to detect unauthorized access to data?
A) Accounting software
B) Penetration testing tools
C) Marketing analytics software
D) Financial forecasting models
IT auditors evaluate the effectiveness of controls in all of the following areas except:
A) Data integrity
B) Security protocols
C) Profit margin
D) System performance
Which is the first step in conducting an IT audit?
A) Perform testing of internal controls
B) Understand the IT environment and define audit scope
C) Draft the audit report
D) Analyze financial transactions
What does risk management in IT auditing primarily focus on?
A) Identifying and mitigating potential risks to IT systems
B) Assessing the number of IT employees
C) Reviewing physical security policies
D) Monitoring financial records
When IT auditors review a network infrastructure, they are likely to focus on:
A) Customer feedback
B) Hardware and software configurations
C) Employee performance
D) Office layout
Which standard is used to ensure that IT systems comply with global auditing standards?
A) IFRS
B) COSO
C) ISA
D) ISO/IEC 27001
During an IT audit, a common tool to assess internal security controls is:
A) Risk assessment tools
B) Financial accounting software
C) Audit sampling techniques
D) IT governance frameworks
What type of audits are IT auditors likely to perform on software applications?
A) Functional audits
B) Compliance audits
C) Technical and security audits
D) Marketing audits
What is the main goal of disaster recovery auditing?
A) To assess system performance
B) To ensure data protection and the ability to restore operations
C) To evaluate user satisfaction
D) To track company revenues
Which of the following frameworks is specifically designed for IT governance?
A) ISO 9001
B) ITIL
C) COSO
D) COBIT
In an IT audit, the assessment of IT general controls focuses on:
A) Data entry accuracy
B) System access and security
C) Marketing campaigns
D) Customer feedback
IT auditors typically report their findings to:
A) The marketing department
B) The board of directors or senior management
C) The customer service team
D) External stakeholders
What is a key challenge faced by IT auditors?
A) Determining employee satisfaction
B) Detecting fraud in non-IT areas
C) Keeping up with rapid technological advancements
D) Analyzing financial reports
What is the purpose of auditing IT risk management policies?
A) To assess their profitability
B) To ensure compliance with tax laws
C) To evaluate the mitigation of potential threats to the IT infrastructure
D) To increase market share
