Legal and Ethical Issues For It Auditors - Questions
Legal and Ethical Issues For It Auditors - Questions
Legal and Ethical Issues For It Auditors - Questions
1. Failure to comply with this Code of Professional Ethics can result in which of the
following?
2. What international professional association set forth a code governing the professional
conduct and ethics of all certified information system (IS) auditors and members of the
association?
a. Objectivity
b. Confidentiality
c. Professional competence and due care
d. Integrity
4. The principle of professional competence and due care imposes which of the following
obligations?
a. To maintain professional knowledge and skill at a level required to ensure that clients
or employers receive competent professional service.
b. To refrain from disclosing confidential information obtained as a result of professional
and business relationships without proper and specific authority unless there is a
legal or professional right or duty to disclose.
c. To comply with relevant laws and regulations and avoid any situation that may bring
discredit to the profession.
d. Not to compromise professional or business judgment because of bias, conflict of
interest, or undue influence of others.
a. that the client consider the possibility of registering for such copyrights, if it has not
yet done so
b. that the client continually scans the environment to ensure that it will not encounter
cases of infringement
c. that the client should investigate whether the rights to use such copyrighted works
are appropriate
d. all of the above
a. a privacy statement
b. information security practices
c. privacy laws and regulations
d. overall presentations
9. The following are IT auditor’s role in dealing with privacy issues except:
10. IT auditors should be reasonably familiar with the areas under review such as legal
contracts, computer crime, intellectual property rights, and privacy issues to be able to
a. prevent and detect irregular and illegal acts that may have implications of client’s
unreliable assertions
b. identify risk factors that may contribute to the occurrence of irregular or illegal acts
c. ensure that auditor develops, implements and operates sound internal controls
d. add value to the engagement by preventing and detecting irregular and illegal acts
involved in the areas of review
11. It is an agreement where formula, practice, process, design, instrument, pattern, or
compilation of information which is not generally known or reasonably ascertainable will
not be disclose to the public. TRADE SECRET AGREEMENT
12. The following are the benefits of a non-compete agreement, except one.
a. Protects a company trade secrets
b. May reduce turnover
c. May incentivize an employer to provide costly training
d. Can reduce a worker’s bargaining power
14. These reflect customs and general principles and precede the situations not covered by
statutory law. COMMON LAW
Extra question