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NEW QUESTION 50
An IS auditor should use statistical sampling and not judgment (nonstatistical) sampling, when:

• A. the probability of error must be objectively quantified.
• B. generalized audit software is unavailable.
• C. the auditor wishes to avoid sampling risk.
• D. the tolerable error rate cannot be determined.

Answer: A

Explanation:
Section: Protection of Information Assets
Explanation:
Given an expected error rate and confidence level, statistical sampling is an objective method of sampling, which helps an IS auditor determine the sample size and quantify the probability of error (confidence coefficient). Choice B is incorrect because sampling risk is the risk of a sample not being representative of the population. This risk exists for both judgment and statistical samples. Choice C is incorrect because statistical sampling does not require the use of generalized audit software. Choice D is incorrect because the tolerable error rate must be predetermined for both judgment and statistical sampling.

NEW QUESTION 51
An organization plans to deploy Wi-Fi location analytics to count the number of shoppers per day across its
various retail outlets. What should the IS auditor recommend as the FIRST course of action by IT
management?

• A. Conduct a privacy impact assessment
• B. Mask media access control (MAC) addresses
• C. Develop a privacy notice to be displayed to shoppers
• D. Survey shoppers for feedback

Answer: A

Explanation:
Section: The process of Auditing Information System

NEW QUESTION 52
Which of the following would an IS auditor consider to be the MOST important when evaluating an organization's IS strategy? That it:

• A. complies with procurement procedures.
• B. supports the business objectives of the organization.
• C. has been approved by line management.
• D. does not vary from the IS department's preliminary budget.

Answer: B

Explanation:
Explanation/Reference:
Explanation:
Strategic planning sets corporate or department objectives into motion. Both long-term and short-term strategic plans should be consistent with the organization's broader plans and business objectives for attaining these goals. Choice A is incorrect since line management prepared the plans.

NEW QUESTION 53
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