5.All the following can determine the level of control used for an information system except:

Select one:

a. Substantive test

b. Cost/benefit analysis

c. Sensitivity of data

d. Importance of information asset

6.An auditor intends to use random sampling on data for the purpose of statistical analysis. She realizes that records in the data file are fairly evenly distributed across strata. Which sampling method should she use?

Select one:

a. MUS

b. Record sampling

c. Module sampling

d. Field sampling

7.All the following are examples of detective controls except:

Select one:

a. Log of users

b. Audit trails

c. Comparison between computer totals and batch totals

d. Passwords

8.A payroll batch system was prepared with the wrong tax and super figures. The operator who runs the system realizes this error, and is accordingly required to choose the most suitable error handling techniques. What should she choose?

Select one:

a. Create an error file

b. Correct immediately

c. Create test transactions with correct tax and super figures

d. Reject the batch