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Financial Certified Information Technology Professional (CITP) CITP Dumps in PDF

Free Financial CITP Real Questions (page: 8)

Page 8 of 41 CITP PDF — 200 Questions

QUESTION: 36

fi rst step in conducting fi eldwork and implementing audit methodology is

Design audit procedures
Defi ne audit objectives
Evaluate results
Build a detailed understanding of area being audited

Answer(s): B

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QUESTION: 37

purpose of follow up is to

Determine if the audit recommendations have been implemented
Determine the progress made in implementing the audit recommendations
Assess any potential savings/value added as a result of the recommendations
All of the above

Answer(s): D

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QUESTION: 38

advantage of tying the audit universe to organization objectives is that it

Links the entire audit process to business objectives
Improves management's understanding of the audit process
Develops the communication plan for the audit
None of the above

Answer(s): A

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QUESTION: 39

Audit risk assessment is an important step in the audit process because

It leverages the abilities of audit staff and by minimizing redundant activity
It provides a framework for communicating the audit results
It provides a framework for allocating audit resources to achieve maximum benefi t
None of the above

Answer(s): C

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QUESTION: 40

Auditing is a cyclical process because

Performing audit tests is an iterative process
Audit results are used in subsequent risk assessments
audit universe is aligned to the business cycle
All of the above

Answer(s): B

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