CPE Quiz #
90
Based on Information Systems Control Journal Volume 3, 2003
A passing score of 75 percent qualifies for one (1) hour of CISA/CISM/CGEIT Continuing Professional Education (CPE) Credit
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Singleton Article1. According to the author, the Sarbanes-Oxley (S-OX) legislation mandates explicit technical requirements for internal IS auditors regarding detecting and reporting of financial statement irregularities and other types of fraud.
2. Outsourcing of IS activities to external auditors is prohibited by S-OX, so IS audit service providers or the external audit service provider would need to change to meet legislative requirements if both services are provided by the same firm.
3. The author expects that use of computer-assisted audit techniques and generalized audit software will increase due to S-OX, because 100 percent inspection of audit data can be achieved.
4. S-OX has very limited international implications, because it is a US law without jurisdiction over non-US accounting or auditing firms.
5. S-OX requires that all financial audit teams must include an IS auditor and a fraud specialist.
Cilli Article6. The purpose of IT governance is to direct IT endeavors to ensure that IT's performance meets the objectives of sustaining IT risks and mitigating IT operations.
7. An IT governance guideline has been developed by ISACA and includes guidance on audit charter, independence, planning, performance of audit work, reporting and follow-up activity.
8. Guidance on performance of fieldwork includes detailed audit procedures for the evaluation of operating system security, program change control and disaster recovery planning.
Martin Article9. Information ecology is a model for managing IT systems that consider IT as analogous to ecological systems. Attributes, or principles of information ecology, include: integration of diverse types of information, recognition of evolutionary change, emphasis on observation and description, and focus on people and information behavior.
10. COBIT is not an appropriate tool for considering information ecology because it is built on a more hierarchical model of IT management and does not adapt well to this paradigm.
Gallegos Article11. Auditors involved in reviewing information systems should focus their concerns exclusively on the computerized segment of the information systems control aspects.
12. IS auditing is a discipline that is widely taught at the undergraduate and graduate levels. Its coursework is the exclusive domain of accounting departments.
Hamaker and Hutton Article13. The author includes timely disclosure and measurement as key aspects of a well-governed organization.
14. Despite the intangible benefits of good corporate governance, no tangible correlation between good governance and stock price performance exists.
Niblett and Wechsler Article15. A new audit standard on fraud has been issued by the AICPA. The guidance affects only external auditors and does not substantially change an external auditor's responsibility for detecting fraud in a financial statement audit.
Doughty Article16. E-mail content filtering was implemented without any impact to users, as IT staff reads all e-mails to ensure that the company's acceptable use policy was not violated.
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