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NEW QUESTION: 1
Which of the following should an IS auditor use to detect duplicate invoice records within an invoice master file?
A. Test data
B. Attribute sampling
C. Integrated test facility (ITF)
D. Generalized audit software (GAS)
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Generalized audit software (GAS) would enable the auditor to review the entire invoice file to look for those items that meet the selection criteriA. Attribute sampling would aid in identifying records meeting specific conditions, but would not compare one record to another to identify duplicates. To detect duplicate invoice records, the IS auditor should check all of the items that meet the criteria and not just a sample of the items. Test data are used to verify program processing, but will not identify duplicate records. An integrated test facility (ITF) allows the IS auditor to test transactions through the production system, but would not compare records to identify duplicates.
NEW QUESTION: 2
안전한 네트워크 액세스를 위한 2 단계 인증을 고려하는 조직의 경우 다음 중 가장 안전한 것은 무엇입니까?
A. 디지털 인증서 및 싱글 사인온 (SSO)
B. 토큰과 암호
C. 챌린지 응답 및 개인 키
D. 스마트 카드 및 생체 인식
Answer: D
NEW QUESTION: 3
組織のプライバシープログラムの確立に役立つ内部監査の適切な役割は次のうちどれですか。
A. 新しい規制によってもたらされるリスクの分析
B. 個人データの使用を監視する手順の開発
C. プライバシーに関連する組織内の役割の定義
D. 個人データを保護するためのコントロールの設計
Answer: B
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