DISA AT Mock Test Papers

1 disa AT mock Test Papers The Institute of Chartered Accountants of India (Set up by an Act of Parliament) New Delhi The Institute of Chartered Accountants of India All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic mechanical, photocopying, recording, or otherwise, without prior permission, in writing, from the publisher. DISCLAIMER The views expressed in this material are those of author(s). The Institute of Chartered Accountants of India (ICAI) may not necessarily subscribe to the views expressed by the author(s). The information in this material has been contributed by various authors based on their expertise and research. While every effort have been made to keep the information cited in this material error free, the Institute or its officers do not take the responsibility for any typographical or clerical error which may have crept in while compiling the information provided in this material.

2 There are no warranties/claims for ready use of this material as this material is for educational purpose. The information provided in this material are subject to changes in technology, business and regulatory environment. Hence, members are advised to apply this using professional judgement. Please visit CIT portal for the latest updates. All copyrights are acknowledged. Use of specific hardware/software in the material is not an endorsement by ICAI. Edition : October, 2015 Committee/Department : Committee on Information Technology Email : Website : Price : ` ISBN No : 978-81-8441- Published by : The Publication Department on behalf of the Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi-110 002. Printed by : Sahitya Bhawan Publications, Hospital Road, Agra - 282 003.

3 Contents mock Assessment Test paper 1 1-79 mock Assessment Test paper 2 80-167 mock Assessment Test paper 3 168-247 mock Assessment Test paper 4 248-303 mock Assessment Test paper 5 304-383 mock Assessment Test paper 6 384-448 mock Assessment Test paper 7 449-526 mock Assessment Test paper 1 1. In switching over to an Electronic Fund Transfer (EFT) environment, which of the following risks DOES NOT occur? A. Increased access violations B. Increased cost per transaction C. Inadequate backup and recovery procedures D. Duplicate transaction processing The correct answer is: B. Increased cost per transaction Explanation: Automation Leads to decrease in cost and increase in performance. Choices A, C and D are not applicable in the given context. 2. Which of the following is NOT TRUE about a database management system application environment?

4 A. Multiple users use data concurrently B. Data are shared by passing files between programs or systems C. The physical structure of the data is independent of user needs D. Each request for data made by an application program must be analyzed by DBMS. The correct answer is B. Data are shared by passing files between programs or systems Explanation: In DBMS data exchange is facilitated through SQL hence Option B is not true Files are not used for data exchange. Option A, C and D are features of DBMS. 3. Which one of the following network architectures is designed to provide data services using physical networks that are more reliable and offer greater bandwidth? A. Transmission control protocol/Internet Protocol (TCP/IP) B. File transfer protocol C. Permanent Virtual Circuit (PVC) Integrated services digital network (ISDN) The correct answer is: D.

5 Integrated services digital network (ISDN) Explanation: Integrated Services for Digital Network (ISDN) is a set of communication standards for simultaneous digital transmission of voice, video, data, and other network services over the traditional circuits of the public switched telephone network. Option A, B and C are not applicable. disa AT mock Test Papers 2 4. Which of the following decisions most likely cannot be made on the basis of performance monitoring statistics that are calculated: A. whether new hardware/system software resources are needed B. whether unauthorized use is being made of hardware/system software resources C. whether the system being monitored has provided users with a strategic advantage over their competitors. D. whether there is any abnormal work load during a particular shift which may be because of private use of resources by some staff The correct answer is: C.

6 Whether the system being monitored has provided users with a strategic advantage over their competitors. Explanation: Only Option C is a kind of decision that is subjective in nature and in not based on statistics as Option A, B and D are. 5. Control over data preparation is important because: A. it is often a major cost area taking about 50% of the data processing budget B. unauthorized changes to data and program can take place C. the work is boring so high turnover always occurs D. it can be a major bottleneck in the work flow in a data processing installation The correct answer is: D. it can be a major bottleneck in the work flow in a data processing installation. Explanation: Data Preparation is very critical for various operations that needs data so it may result in bottlenecks and affects performance. Option A may also be a reason but not the most important.

7 Option B is not applicable as we are considering data only not programs. Option C is not applicable in the given context. 6. During a review of a customer master file, an IS auditor discovered numerous customer name duplications arising from variations in customer first names. To determine the extent of the duplication, the IS auditor would use: A. test data to validate data input B. test data to determine system sort capabilities C. generalized audit software to search for address field duplications D. generalized audit software to search for account field duplications The correct answer is: C. generalized audit software to search for address field duplications. Explanation: Since the name is not the same (due to name variations), one method to mock Assessment Test paper -1 3 detect duplications would be to compare other common fields, such as addresses.

8 Subsequent review to determine common customer names at these addresses could then be conducted. Searching for duplicate account numbers would not likely find duplications, since customers would most likely have different account numbers for each variation. Test data would not be useful to detect the extent of any data characteristic, but simply to determine how the data were processed. 7. The IS department of an organization wants to ensure that the computer files used in the information processing facility are adequately backed up to allow for proper recovery. This is a(n): A. control procedure B. control objective C. corrective control D. operational control The correct answer is: B. control objective. Explanation: IS control objectives specify the minimum set of controls to ensure efficiency and effectiveness in the operations and functions within an organization.

9 Control procedures are developed to provide reasonable assurance that specific objectives will be achieved. A corrective control is a category of controls that aims to minimize the threat and/or remedy problems that were not prevented or were not initially detected. Operational controls address the day-to-day operational functions and activities, and aid in ensuring that the operations are meeting the desired business objectives. 8. During a security audit of IT processes, an IS auditor found that there were no documented security procedures. The IS auditor should: A. create the procedures document B. terminate the audit C. conduct compliance testing D. identify and evaluate existing practices. The correct answer is: D. identify and evaluate existing practices. Explanation: One of the main objectives of an audit is to identify potential risks; therefore, the most proactive approach would be to identify and evaluate the existing security practices being followed by the organization.

10 IS auditors should not prepare documentation, and doing so could jeopardize their independence. Terminating the audit may prevent achieving one of the basic audit objectives, , identification of potential risks. Since there are no documented procedures, there is no basis against which to test compliance. disa AT mock Test Papers 4 9. When implementing continuous monitoring systems, an IS auditor's first step is to identify: A. reasonable target thresholds B. high-risk areas within the organization C. the location and format of output files D. applications that provide the highest potential payback The correct answer is: B. high-risk areas within the organization. Explanation: The first and most critical step in the process is to identify high-risk areas within the organization. Business department managers and senior executives are in the best positions to offer insight into these areas.