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QUESTION NO: 77
Primary customers are those individuals or groups that sponsor the audit. All of the following are examples of primary customers EXCEPT:
A. University and research groups.
B. Local/city governments.
C. National governments.
D. Regional/state governments.
300-370 exam Answer: A
QUESTION NO: 78
Measurement criteria are considered relevant when they relate directly to the mission, goals, and objectives of the customer. All of the following are some possible examples of measurement criteria that could be used in performance audits EXCEPT:
A. Legal or contractual requirements for specific performance (e.g., efficiency standards, quality standards or goals for outcomes to be achieved by a program).
B. Benchmark performance by comparable public or private sector operations.
C. Customers feedback will be given the first and foremost importance.
D. Ad hoc criteria asserted by the auditors, such as comparisons to performance for a prior period, comparison of performance among branch offices or similar organizational divisions.
Answer: C
QUESTION NO: 79
All of the following is the terminologies used to refer to audits of performance EXCEPT:
A. Operational audit and program audit.
B. Management audit and value for-money audit
C. Comprehensive audit and broad-scope audit
D. Control audit
Answer: D
QUESTION NO: 80
Program audits are designed to assess whether a program, activity, or function is achieving the desired results or benefits established by the legislature or other authorizing body. Program audits consider all of the following effectiveness issues EXCEPT:
A. Whether the program is achieving its intended objectives and is making its intended impact on stakeholders.
B. Whether the organization has adequate systems for planning, managing, and monitoring to achieve its goals and objectives.
C. Reported measures of economy and efficiency that are valid and reliable.
D. Whether the program duplicates, overlaps, or conflicts with another program.
300-370 dumps Answer: C
QUESTION NO: 81
Management controls are the plans, methods, and procedures adopted by management for measuring, reporting, and monitoring program performance. All of the following are objectives of management control EXCEPT:
A. Program operations
B. controlled operations
C. Compliance with laws and regulations.
D. Validity and reliability of data.
Answer: B
QUESTION NO: 82
_____________involves interviews, observations, and inspections appropriate to the audit objectives. Auditors often design tests of specific management controls based on information gained in previous audits:
A. Market control management
B. Bureaucratic control management
C. Clan control
D. Testing management controls
300-370 pdf Answer: D
QUESTION NO: 83
An assessment of management controls can influence all of the following elements of the audit
program EXCEPT:
A. Objectives:
B. Structure
C. Methodology.
D. Scope
Answer: B
QUESTION NO: 84
Which of the following parameters is NOT used for calculating the capacity of the hard disk?
A. Bytes per sector
B. Number of heads
C. Total number of sectors
D. Number of platters
300-370 vce Answer: D
QUESTION NO: 85
In which of the following access control models can a user not grant permissions to other users to see a copy of an object marked as secret that he has received, unless they have the appropriate permissions?A. Discretionary Access Control (DAC)
B. Access Control List (ACL)
C. Mandatory Access Control (MAC)
D. Role Based Access Control (RBAC)
Answer: C
QUESTION NO: 86
Adam works as a professional Computer Hacking Forensic Investigator. He has been called by the FBI to examine data of the hard disk, which is seized from the house of a suspected terrorist. Adam decided to acquire an image of the suspected hard drive. He uses a forensic hardware tool, which is capable of capturing data from IDE, Serial ATA, SCSI devices, and flash cards. This tool can also produce MD5 and CRC32 hash while capturing the data. Which of the following tools is Adam using?
A. Wipe MASSter
B. ImageMASSter 4002i
C. ImageMASSter Solo-3
D. FireWire DriveDock
300-370 exam Answer: C
QUESTION NO: 87
Adam works as a professional Computer Hacking Forensic Investigator. A project has been assigned to him to investigate the BlackBerry, which is suspected to be used to hide some important information. Which of the following is the first step taken to preserve the information in forensic investigation of the BlackBerry?
A. Keep BlackBerry in 'ON' state.
B. Remove the storage media.
C. Eliminate the ability of the device to receive the push data.
D. Turn off the BlackBerry.
Answer: C
QUESTION NO: 88
All of the following are the Aspects of control activities that would help an auditor assess vulnerability EXCEPT:
A. Planning about future events
B. Inadequate performance monitoring by high-level management and prolonged understaffing.
C. Lack of competence and integrity of management and staff.
D. Acceptance of audit findings and corrective action taken.
300-370 dumps Answer: A
QUESTION NO: 89
Which of The following two approaches can be used to evaluate management controls in Performance audits please choose the correct option?
A. measurement based approach
B. Targeted approach
C. Planning based approach
D. Comprehensive approach
 Answer: C
QUESTION NO: 90
The goal of the comprehensive approach is to identify potential significant control weaknesses for further review. All of the following are the general steps in the process EXCEPT:
A. Document and evaluate work processes and controls.
B. Acceptance of audit findings and corrective action taken.
C. Select a sample of transactions and determine if processes and controls are functioning as intended.
D. Determine or estimate the effect of control weakness of program goals and objectives.
300-370 pdf Answer: C
QUESTION NO: 91
In what ways Performance auditors provide information to government policymakers please choose the correct option
A. By not performing investigative work.
B. Developing conclusions about the economy, efficiency, and effectiveness of government programs and making recommendations for improvement.
C. by giving informal reports
D. Developing methods and approaches to evaluate a new or a proposed program.Answer: B,D
QUESTION NO: 92
The purpose of ___________audits of is to issue an opinion on the fairness of the financial statements and to evaluate the following assertions (explicit or implicit) by management:
A. Income statement
B. Financial statements
C. Ban reconciliation statement
D. Both A & B
300-370 vce Answer: B

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