While conducting an audit, an IS auditor detects the presence of a virus. What should be the IS
auditor’s next step?

A.
Observe the response mechanism.
determining whether bar code readers are installed.

B.
Clear the virus from the network.
determining whether the movement of tapes is authorized.

C.
Inform appropriate personnel immediately.
This will enable an IS auditor to examine the actual workability and effectiveness of the response
system. An IS auditor should not make changes to the system being audited, and ensuring the
deletion of the virus is a management responsibility.
QUESTION 292
A substantive test to verify that tape library inventory records are accurate is:
conducting a physical count of the tape inventory.

D.
Ensure deletion of the virus.
checking if receipts and issues of tapes are accurately recorded.

C.
Inform appropriate personnel immediately.
This will enable an IS auditor to examine the actual workability and effectiveness of the response
system. An IS auditor should not make changes to the system being audited, and ensuring the
deletion of the virus is a management responsibility.
QUESTION 292
A substantive test to verify that tape library inventory records are accurate is:
conducting a physical count of the tape inventory.

A.
Observe the response mechanism.
determining whether bar code readers are installed.

B.
Clear the virus from the network.
determining whether the movement of tapes is authorized.

C.
Inform appropriate personnel immediately.
This will enable an IS auditor to examine the actual workability and effectiveness of the response
system. An IS auditor should not make changes to the system being audited, and ensuring the
deletion of the virus is a management responsibility.
QUESTION 292
A substantive test to verify that tape library inventory records are accurate is:
conducting a physical count of the tape inventory.

D.
Ensure deletion of the virus.
checking if receipts and issues of tapes are accurately recorded.

Explanation:
The first thing an IS auditor should do after detecting the virus is to alert the organization to its
presence, then wait for their response. Choice A should be taken after choice

A substantive test includes gathering evidence to evaluate the integrity of individual transactions,
data or other information. Conducting a physical count of the tape inventory is a substantive test.
Choices A, B and D are compliance tests.