Total billing amounts on invoices are automatically transferred to an organization's account ledger weekly.
During an IS audit, the auditor discovers that one week's billing is missing from the ledger. Which of the following areas should the auditor examine FIRST?

• A.Annual reconciliations
• B.Module access rights
• C.Change management
• D.Batch processing controls

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A security company and service provider have merged, and the CEO has requested one comprehensive
set of security policies be developed for the newly formed company. The IS auditor's BEST
recommendation would be to:

• A.conduct a policy gap assessment.
• B.adopt an industry standard security policy.
• C.implement the service provider's policies.
• D.implement the security company's policies.

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A PRIMARY benefit derived by an organization employing control self-assessment (CSA) techniques is that CSA

• A.can be used as a replacement for traditional audits.
• B.allows management to relinquish responsibility for control.
• C.allows IS auditors to independently assess risk
• D.can identify nigh-risk areas for detailed review

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Which of the following would MOST effectively and executive management in achieving IT and business alignment?

• A.Risk assessment
• B.Value delivery assessment
• C.Performance measurement
• D.Balanced scorecard

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Which of the following is MOST important for an IS auditor to understand when planning an IS audit?

• A.Availability of IS audit resources
• B.Management focus on particular operations
• C.Inherent risk of auditable areas
• D.Number of high-risk auditable processes

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