Question 1

Systems software consists of computer programs and related routines that control computer processing. Control techniques for systems software include all of the following EXCEPT:

Options :

A : Securing dial-up lines for access to computer resources.

B : Setting appropriate system parameters and security options for operating systems.

C : Controlling procurement and maintenance of software licenses.

D : Using the security features of security software effectively.

Answer: A

Question 2

All of the following are the standards common to auditors and SAIs EXCEPT:

Options :

A : The auditor and the SAI must not be independent.

B : The auditor and the SAI must possess the required competence

C : The auditor and the SAI must be independent.

D : The auditor and the SAI must exercise due care and concern in complying with the INTOSAI auditing standards.

Answer: C

Question 3

All of the following are questions auditors may ask when testing controls of safeguards over assets and records please choose the correct option:

Options :

A : Is confidential or sensitive information kept separate from other records?

B : Does management provide a favorable control environment in the organization?

C : Does adequate physical security exist over assets and records? Are storerooms locked? Are equipment and inventories properly recorded? Are there adequate environmental controls over assets (e.g., appropriate temperature)?

D : Only A & C

Answer: D

Question 4

General Funds are the chief operating fund for a government is called the general fund, where as Special Revenue Funds are the funds that are used when the revenue sources are earmarked for a specific purpose (special tax or grant requirement);

Options :

A : Special Revenue Funds, General Funds

B : Program budgeting, Zero-based budgeting

C : General Funds, Special Revenue Funds

D : Integrated budget, Capital budgeting

Answer: C

Question 5

____________ is an independent, objective assurance and consulting activity designed to add value and improve organizations operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Options :

A : Internal auditing

B : External auditing

C : Compliance audit

D : None

Answer: A

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