Following a competitive tender, your audit firm Cal & Co has just gained a new audit client Tirrol Co. You are the manager in charge of planning the audit work. Tirrol Co’s year end is 30 June 2009 with a scheduled date to complete the audit of 15 August 2009. The date now is 3 June 2009.
Tirrol Co provides repair services to motor vehicles from 25 different locations. All inventory, sales and purchasing systems are computerised, with each location maintaining its own computer system. The software in each location is
the same because the programs were written specifically for Tirrol Co by a reputable software house. Data from each location is amalgamated on a monthly basis at Tirrol Co’s head office to produce management and financial accounts.
You are currently planning your audit approach for Tirrol Co. One option being considered is to re-write Cal & Co’s audit software to interrogate the computerised inventory systems in each location of Tirrol Co (except for head office)
as part of inventory valuation testing. However, you have also been informed that any computer testing will have to be on a live basis and you are aware that July is a major holiday period for your audit firm.
Required:
(a) (i) Explain the benefits of using audit software in the audit of Tirrol Co; (4 marks)
(ii) Explain the problems that may be encountered in the audit of Tirrol Co and for each problem, explain
how that problem could be overcome. (10 marks)
(b) Following a discussion with the management at Tirrol Co you now understand that the internal audit department are prepared to assist with the statutory audit. Specifically, the chief internal auditor is prepared to provide you with documentation on the computerised inventory systems at Tirrol Co. The documentation provides details of the software and shows diagrammatically how transactions are processed through the inventory system. This documentation can be used to significantly decrease the time needed to understand the computer systems and enable audit software to be written for this year’s audit.
Required:
Explain how you will evaluate the computer systems documentation produced by the internal audit
department in order to place reliance on it during your audit. (6 marks)
第1题:
A、!/1[192.168.6.71]:2944Transaction=20{Context=-{AuditValue=ROOT{Audit{}}}}
B、!/1[192.168.6.71]:2944Transaction=5{Context=-{Auditcapability=A0{Audit{Media,packages}}}}
C、!/1[191.2.6.213]:2944Transaction=275{Context=-{Notify=ROOT{ObservedEvents=0{19700101T01153516:it/ito}}}}
D、!/1[192.168.1.119]:2944Transaction=2050{Context=-{AuditValue=ROOT{Audit{Package s}}}}
第2题:
A. DBA_AUDIT_EXISTS
B. DBA_AUDIT_OBJECT
C. DBA_AUDIT_POLICY_COLUMNS
D. DBA_AUDIT_POLICIES
E. DBA_AUDIT_SESSION
第3题:
YouworkasadatabaseadministratorforCertkiller.com.Inyourdevelopmentenvironmentenvironment,thedevelopersareresponsibleformodifyingthetablestructureaccordingtotheapplicationrequirements.However,youwanttokeeptrackoftheALTERTABLEcommandsbeingexecutedbydevelopers,soyouenableauditingtoachievethisobjective.Whichtwoviewswouldyourefertofindouttheauditinformation?()
A.DBA_AUDIT_TRAIL
B.DBA_AUDIT_SESSION
C.DBA_FGA_AUDIT_TRAIL
D.DBA_COMMON_AUDIT_TRAIL
第4题:
1、下列评估工具中,哪些可用于筛查评估对象是否有酒精依赖?
A.HAMD
B.CAGE
C.HAMA
D.AUDIT
第5题:
A.auditVoWLANcelledgecoverage
B.verifyRFIDtagcoveragebyfouraccesspointsat-75dBm
C.auditmicrowaveoveninterference
D.audit802.11achannel36utilization
E.createtestscriptsfor802.11nbondedchannelthroughputtests
第6题:
Oracle中如何设置audittrail审计,正确的说法是:()
A、在init.ora文件中设置“audit_trail=true”或者“audit_trail=db”
B、以SYSDBA身份使用AUDITALLONSYS.AUD$BYACCESS,语句对audittrail审计
C、Oracle不支持对audittrail的审计
D、在设置audittrail审计前,要保证已经打开Oracle的审计机制
第7题:
A.SYS.SOURCE$
B.SYS.AUD$
C.DBA_SOURCE
D.DBA_AUDIT_TRAIL
第8题:
账户口令管理中4A的认证管理的英文单词为()。
A.Account
B.Authentication
C.Authorization
D.Audit
第9题:
下列评估工具中,哪些可用于筛查评估对象是否有酒精依赖?
A.HAMD
B.HAMA
C.CAGE
D.AUDIT
第10题:
下列评估工具中,哪些可用于筛查评估对象是否有酒精依赖?
A.HAMD
B.CAGE
C.HAMA
D.AUDIT