Cisa free essay sample

Evidence obtained directly by the auditor is always considered more reliable than that provided by the system administrator or management. 126. Since an auditor remains directly involved in the process of collecting evidence using CAAT( computer assisted audit techniques), the audit report can focus more on the reliability of the data. The reliability of information source always reinforce the audit findings. data ( e. g. personal information of customers) on an online system, the IS auditor should review the legal and regulatory requirements for data privacy. 103. An IS auditor need to use his professional Judgment when selecting audit procedures to make sure that he collects sufficient evidence. 104. Trends and variation detection tools help to analyze audit trail in server to detect anomalies in both behaviour and system behavior. 105. Walk through, which involves both inquiry and inspection, is the an effective way to assess the effectiveness of design controls of automated process such as billing process. We will write a custom essay sample on Cisa or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 106. compliance test helps an IS auditor to determine whether new accounts are being properly authorized. If an compliance test demonstrates that sufncient internal ontrols exists in the. uthorization process, then the auditor can minimize the level of substantive test. 107. A substantive test can reveal whether the operational controls of transaction processing is effective or not.