Page 30 - CA Inter MCQ Book

CA RAVI TAORI CA INTER AUDIT MCQs

AAE.15 SM21
User Training is an activity related to which of the following General IT Controls ?
a) Data centre and network operations
b) Program change
c) Access security
d) Application system acquisition, development, and maintenance (Business Applications)

AAE.16 SM21

Which of the following Audit Testing methods give the least audit evidence?
a) Inquiry
b) Inspection
c) Observation
d) Reperformance

AAE.17 SM21
Which of the following Audit testing methods is most effective as an audit test and gives the best
audit evidence?

a) Inquiry
b) Observation
c) Inspection
d) Reperformance

AAE.18 M22R
A type of super user access to information systems that enforces less or no limits on using that
system is known as:

a) Super access.
b) Super user access.
c) Unlimited access.
d) Privileged access

AAE.19 M23R
Tools and techniques that auditors use in applying the principles of data analytics are known as-
(a) Computer Aided Audit Technique
(b) Computer Aided Audit Tools
(c) Computer Accounting and Auditing Technique
(d) Computer Assisted Audit Technique

AAE.20 N23R
Which of the following is a risk that arises from the use of IT systems?
(a) Direct data changes (backend changes).
(b) Limited/Monitored access.
(c) Adequate segregation of duties.
(d) Authorized access to data.

AAE.21 SM23
The operations of a company are automated substantially. Which of the following statements is
most appropriate in this respect?
a) It results in complex business environment.
b) It results in simple business environment and easier audit.
c) Automation has no relationship with complexity of business environment.

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