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SAU620S - SYSTEMS AUDIT - 2ND OPP - JAN 2024 |
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n Am I BI A u n IVER s ITY
OF SCIEnCE Ano TECHnOLOGY
FACULTY OF COMPUTING AND INFORMATICS
DEPARTMENT OF INFORMATICS
QUALIFICATIONS: Bachelor of Computer Science
QUALIFICATION CODE: 07BACS
LEVEL: 6
COURSECODE: SAU620S
COURSE: System Audit
DATE: January 2024
SESSION: 1
DURATION: 3 Hours
MARKS: 100
SUPPLEMENTARY/SECOND OPPORTUNITY EXAMINATION QUESTION PAPER
EXAMINERS:
MODERATOR(S):
Dr Munyaradzi Maravanyika
Mr Julius Silaa
THIS MEMORANDUM CONSISTS OF 2 PAGES
(INCLUDING THIS FRONT PAGE)
INSTRUCTIONS FOR THE EXAMINER/MODERATOR
1. Answer all questions.
2. When writing, consider the following: The style should be to inform rather than
impress.
3. Information should be brief and accurate.
4. Please ensure that your writing is legible, neat and presentable.
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1. List and describe the four main objectives of an IT Audit.
[25 marks]
2. What are CAATsin auditing?
[5 marks]
3. A software development company has existed for only two years. Because the company is new,
programmers are working extra hours and spending much time developing new products that can
be sold to customers. All the programmers are busy, leaving little time for manager-employee
interviews and oversight. Programmers are appointed on a contract basis and paid a fixed rate
per hour. Performance bonuses are paid annually based on the programmers' contribution to new
products during the year. The company does not advertise for new programmers, as they have a
pool of friends and family of existing staff members to select from. The culture of the company is
trusting, with very few rules. A new person starting there only has to sign an agreement not to
transfer company software secrets to other organisations. A staff member was fired recently, but
although the reason was rumoured to be fraudulent behaviour, nobody knew why.
REQUIRED
Identify the weaknesses in the software company's operating procedures that would encourage
fraudulent behaviour and briefly describe why this would be the case for each weakness. (20
marks)
4. The term end-user computing refers to the situation where users have intelligent computers
on their desktops {i.e., computers with their own CPU processing capabilities) and
applications that allow them to develop their own processing and reporting systems. End-
user computing has given users greater control over the processing and presentation of their
data. Conversely, end-user computing has reduced the control exercised by central IT
departments.
a) Discussthe risks and challenges associated with end-user computing, clearly outlining the
auditor's role in mitigating some risks.
[25 marks]
b) What are some of the controls an auditor may encounter in auditing Network and Internet
Controls
(25 marks]
END OF PAPER
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