CISA-KR 문제 251
The best option to provide an IS auditor assurance that the interface between a point-of-sale (POS) system and the general ledger is transferring sales data completely and accurately is A. Electronic copies of customer sales receipts are maintained. Electronic copies of customer sales receipts are records of the transactions that occurred at the POS system, which can be compared with the data transferred to the general ledger. This can help detect any errors, omissions, or discrepancies in the data transfer process and ensure that the sales data is complete and accurate.
The other options are not as effective as A in providing assurance that the interface between the POS system and the general ledger is transferring sales data completely and accurately. B. Monthly bank statements are reconciled without exception. Monthly bank statements are records of the cash inflows and outflows of the organization, which may not match with the sales data recorded by the POS system and the general ledger. For example, there may be delays, discounts, returns, or refunds that affect the cash flow but not the sales revenue.
Therefore, reconciling monthly bank statements without exception does not necessarily mean that the sales data is complete and accurate. C. Nightly batch processing has been replaced with real-time processing.
Nightly batch processing is a method of transferring data from the POS system to the general ledger in batches at a scheduled time, usually at night. Real-time processing is a method of transferring data from the POS system to the general ledger as soon as the transactions occur. Real-time processing may improve the timeliness and efficiency of the data transfer process, but it does not guarantee that the sales data is complete and accurate. There may still be errors, omissions, or discrepancies in the data transfer process that need to be detected and corrected. D. The data transferred over the POS interface is encrypted. Encryption is a process of transforming data into an unreadable form using a secret key or algorithm, so that only authorized parties can access the original data. Encryption protects the confidentiality and security of the data transferred over the POS interface, but it does not ensure that the sales data is complete and accurate. There may still be errors, omissions, or discrepancies in the data transfer process that need to be detected and corrected.
References:
ISACA, CISA Review Manual, 27th Edition, 2019, p. 2471
ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription2 Sales Audit Overview - Oracle3 Notes on Audit of Ledgers - Guidelines to Auditors - Accountlearning
CISA-KR 문제 252
Outsourcing the development of an e-banking solution when in-house technical expertise is not available can significantly reduce start-up costs. This is because the organization can avoid the expenses associated with hiring and training a full-time development team, purchasing necessary hardware and software, and maintaining the system1. While outsourcing can also potentially reduce the risk of system downtime, increase the ability to adapt the system, and provide direct oversight of risks, these benefits are not as immediate or guaranteed as the cost savings123.
References: Maxicus1, Forbes2, Strategy& - PwC3
CISA-KR 문제 253
The chain of custody has not been documented is a finding that should be of greatest concern for an IS auditor reviewing a forensic analysis process of an organization that has suffered a cyber attack. The chain of custody is a record of who handled, accessed, or modified the evidence during a forensic investigation. Documenting the chain of custody is essential to preserve the integrity, authenticity, and admissibility of the evidence in a court of law. The other options are less concerning findings that may not affect the validity or reliability of the forensic analysis process. References:
CISA Review Manual (Digital Version), Chapter 7, Section 7.51
CISA Review Questions, Answers & Explanations Database, Question ID 220
CISA-KR 문제 254
The first step when developing a data loss prevention (DLP) solution for a large organization is to conduct a data inventory and classification exercise. This step is essential to identify the types, locations, owners, and sensitivity levels of the data that need to be protected by the DLP solution. A data inventory and classification exercise helps to define the scope, objectives, and requirements of the DLP solution, as well as to prioritize the data protection efforts based on the business value and risk of the data. A data inventory and classification exercise also enables the organization to comply with relevant laws and regulations regarding data privacy and security.
The other options are not the first step when developing a DLP solution, but rather subsequent steps that depend on the outcome of the data inventory and classification exercise. Identifying approved data workflows across the enterprise is a step that helps to design and implement the DLP policies and controls that match the business processes and data flows. Conducting a threat analysis against sensitive data usage is a step that helps to assess and mitigate the risks associated with data leakage, theft, or misuse. Creating the DLP policies and templates is a step that helps to enforce the data protection rules and standards across the organization.
References:
ISACA CISA Review Manual 27th Edition (2019), page 247
Data Loss Prevention-Next Steps - ISACA1
What is data loss prevention (DLP)? | Microsoft Security
CISA-KR 문제 255
The primary benefit of a tabletop exercise for an incident response plan is to increase confidence in the team's response readiness (D). A tabletop exercise is a simulated scenario that tests the effectiveness and efficiency of the incident response plan and team. It allows the team to practice their roles and responsibilities, review their procedures and tools, and identify and resolve any gaps or issues in their response process. A tabletop exercise can help the team to improve their skills, knowledge, and communication, and to prepare for real incidents1.
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