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NEW QUESTION: 1
When selecting audit procedures, an IS auditor should use professional judgment to ensure that:
A. audit costs will be kept at a minimum level.
B. all material weaknesses will be identified.
C. all significant deficiencies identified will be corrected within a reasonable period.
D. sufficient evidence will be collected.
Answer: D
Explanation:
Procedures are processes an IS auditor may follow in an audit engagement. In determining the appropriateness of any specific procedure, an IS auditor should use professional judgment appropriate to the specific circumstances. Professional judgment involves a subjective and often qualitative evaluation of conditions arising in the course of an audit. Judgment addresses a grey area where binary (yes/no) decisions are not appropriate and the auditor's past experience plays a key role in making a judgment. ISACA's guidelines provide information on how to meet the standards when performing IS audit work. Identifying material weaknesses is the result of appropriate competence, experience and thoroughness in planning and executing the audit and not of professional judgment. Professional judgment is not a primary input to the financial aspects of the audit.

NEW QUESTION: 2
Drag and drop the descriptions from the left onto the correct IPsec tunnel types on the right.

Answer:
Explanation:

Explanation

NEW QUESTION: 3
Given:

What is the result?
A. A B C
B. Compilation fails at line n1 and line n2
C. C B A
D. C
Answer: A

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