IIA Exam IIA-CGAP Topic 5 Question 68 Discussion

Actual exam question for IIA's IIA-CGAP exam

Question #: 68
Topic #: 5

When evaluating whether an organization understands its information needs, auditors should obtain an overview of each computer application that is significant to the financial statements or to achieving the mission and objectives. Information that an auditor should be interested in includes all of the following EXCEPT:

Aemployees pay slips

BListing of significant communication networks.

CListing of applications, including a description of the general purpose, impact on the financial statements, and importance to organizational objectives.

DNarrative summary of the operating environment and types of computer processing performed (stand-alone, distributed, networked, etc.).

Show Suggested Answer

Suggested Answer: D

by Erick at Dec 10, 2023, 04:08 PM

Limited Time Offer

25%

Off

Get Premium IIA-CGAP Questions as Interactive Web-Based Practice Test or PDF

Contribute your Thoughts:

Submit Cancel

Rosendo

9 days ago

Hmm, the answer can't be 'employees pay slips' - that's definitely something an auditor would want to know about.

upvoted 0 times

...

Gracia

20 days ago

I disagree, I think the answer is B) Listing of significant communication networks, as it is not directly related to the organization's information needs.

upvoted 0 times

...

Kimberlie

22 days ago

I agree with Lachelle, because pay slips are not directly related to the organization's information needs.

upvoted 0 times

...

Lachelle

27 days ago

I think the answer is A) employees pay slips.

upvoted 0 times

...