IT Audit Basics MCQs 2026

A key aspect of Access controls is that it involves

1. Auser authentication authorization and periodic access review✓
2. Bshared admin password for all✓
3. Cnever remove terminated user access✓
4. Dguest full production access always✓

Regarding Pakistan digital invoicing FBR in IT Audit Basics, the accurate view is

1. Asystems integration affects tax reporting controls audited by tax and statutory auditors✓
2. Bnever affects accounting systems✓
3. Conly manual invoices forever✓
4. Dno IT control implications✓

Audit of automated controls is best described as

1. Aonly test manual controls always✓
2. Bone sample always enough for all automated✓
3. Cnever test system configuration✓
4. Dtesting whether automated control operated consistently✓

A key aspect of IT audit and financial audit integration is that it involves

1. Afinancial auditor may use IT specialist for controls understanding✓
2. BIT never relevant to FS audit✓
3. Conly separate IT opinion always required✓
4. Dignore automated revenue system✓

Regarding IT application controls in IT Audit Basics, the accurate view is

1. Aonly building locks✓
2. Bonly paper filing system✓
3. Conly manual calculator without integration✓
4. Dautomated checks within systems such as edit checks and batch totals✓

Which statement about Data backup and recovery is correct

1. Ano backups ever acceptable✓
2. Bbackup tape stored on same server only✓
3. Cnever test restoration✓
4. Dcontrols ensuring data can be restored after failure✓

Logical access review in the context of IT Audit Basics refers to

1. Areview never needed after hire day✓
2. Bperiodic review of user IDs and privileges✓
3. Conly physical keys reviewed✓
4. Dadmin accounts exempt from review✓

In IT Audit Basics, IT audit primarily means

1. Aevaluation of information systems controls and data integrity✓
2. Bonly counting warehouse boxes manually always✓
3. Conly painting server room✓
4. Donly typing letters without systems review✓

Regarding Change management control in IT Audit Basics, the accurate view is

1. Adirect production edit without testing✓
2. Bformal process for program and configuration changes✓
3. Cno approval for emergency always means skip all docs✓
4. Ddevelopers alone push to live without review✓

Which statement about Database audit is correct

1. Aexamining database permissions sensitive data and audit logs✓
2. Bevery user admin rights always✓
3. Cdelete all logs daily✓
4. Dno encryption for personal data ever✓

ERP system audit is best described as

1. AERP never used in Pakistan industry✓
2. Btesting controls in integrated SAP Oracle or similar systems✓
3. Conly audit paper journal outside system✓
4. Dignore automated interfaces✓

A key aspect of SOC report reliance is that it involves

1. Aalways substitute full audit✓
2. Bservice organization control report may support user auditor✓
3. Cnever read SOC report✓
4. DSOC replaces all testing of client✓

A key aspect of Computer-assisted audit techniques is that it involves

1. Ausing software to analyze full data populations✓
2. Bonly manual sampling always required✓
3. Cprohibited by ISA✓
4. Donly for hackers not auditors✓

Regarding System development life cycle controls in IT Audit Basics, the accurate view is

1. Abuy software and use production immediately always✓
2. Bno user acceptance testing✓
3. Cskip security review✓
4. Dcontrols over new system design testing and implementation✓

Cybersecurity audit in the context of IT Audit Basics refers to

1. Acyber never audit concern✓
2. Bonly paper records at risk✓
3. Cantivirus alone sufficient always✓
4. Dassessing protection against ransomware phishing and data breach✓

IT general controls deficiency is best described as

1. Amay prevent reliance on automated application controls✓
2. Bnever affects audit approach✓
3. Calways ignore and reduce substantive✓
4. Donly affects marketing IT✓

In IT Audit Basics, Cloud computing audit issues primarily means

1. Acloud means no audit needed✓
2. Bauditor has automatic access to provider data always✓
3. Cignore subservice organizations✓
4. Ddata location shared tenancy and vendor control reports✓

A key aspect of Audit trail in IT systems is that it involves

1. Aelectronic logs linking user actions to transactions✓
2. Bdelete logs to save space always acceptable✓
3. Cno logs required in software✓
4. Donly paper trail valid✓

Which statement about General IT controls is correct

1. Aonly marketing website colours✓
2. Bonly cafeteria software✓
3. Conly employee sports schedule app✓
4. Dcontrols over access program change and operations✓

Network security audit in the context of IT Audit Basics refers to

1. Aopen WiFi to public for core banking always✓
2. Bnever patch systems✓
3. Creviewing firewalls intrusion detection and segmentation✓
4. Dignore malware alerts✓