SOC Audit Procedures and Evidence Gathering 2

Question 1

Which sampling method selects every nth item from a population to form a representative sample?

Accepted Answer

Systematic sampling

Answer

Systematic sampling selects items at a fixed interval (every nth item) from the population list.

Question 2

What is 'corroborating evidence' in the context of a SOC audit?

Accepted Answer

Additional evidence that supports or confirms other evidence already gathered

Answer

Corroborating evidence strengthens audit conclusions by supporting or confirming other evidence already obtained.

Question 3

During a SOC 2 audit, an auditor reviews access logs to verify that only authorized users accessed sensitive data. This procedure is best described as:

Accepted Answer

Inspection of records

Answer

Inspection of records involves reviewing documents, reports, or logs to gather evidence about control operation.

Question 4

What does 'population' mean in the context of audit sampling for SOC engagements?

Accepted Answer

The complete set of transactions or items from which a sample is drawn

Answer

The population is the complete collection of items from which the auditor selects a sample for testing.

Question 5

Which audit procedure involves the auditor independently verifying a calculation that management has already performed?

Accepted Answer

Recalculation

Answer

Recalculation involves the auditor independently redoing a mathematical computation to verify its accuracy.

(SOC) System and Organization Controls Certification Practice Test

(SOC) System and Organization Controls Certification Practice Test

SOC Audit Procedures and Evidence Gathering 2