CISA-KR 문제 361
Discovery sampling is an appropriate sampling method for an IS auditor who intends to launch an intensive investigation if one exception is found. Discovery sampling is a type of attribute sampling that determines the sample size based on an acceptable risk of not finding at least one occurrence of an attribute when a given rate of occurrence exists in a population. Discovery sampling can be used by an IS auditor who wants to detect fraud or errors that have a low probability but high impact on an audit objective. The other options are not appropriate sampling methods for this purpose, as they may involve judgmental sampling, variable sampling, or stratified sampling. References:
CISA Review Manual (Digital Version), Chapter 2, Section 2.31
CISA Review Questions, Answers & Explanations Database, Question ID 230
CISA-KR 문제 362
This method is known as creating a digital signature of the message. It ensures the integrity of the message by verifying that it has not been tampered with in transit. The process involves hashing the message and encrypting the hash value with the sender's private key. Any changes to the message will result in a different hash value1. This method is used in DomainKeys Identified Mail (DKIM), which verifies an email's domain and helps show that the email has not been tampered with in transit2.
References:
Understanding Digital Signatures | CISA
Using DomainKeys Identified Mail (DKIM) in your organisation
CISA-KR 문제 363
When auditing the alignment of IT to the business strategy, it is most important for the IS auditor to evaluate deliverables of new IT initiatives against planned business services. This can help the IS auditor to assess whether the IT initiatives are meeting the business needs and expectations, delivering value and benefits, and supporting the business objectives and goals. Comparing the organization's strategic plan against industry best practice is a possible technique for auditing the alignment of IT to the business strategy, but it is not the most important thing for the IS auditor to do, as industry best practice may not be applicable or relevant to the specific context or situation of the organization. Interviewing senior managers for their opinion of the IT function is a possible technique for auditing the alignment of IT to the business strategy, but it is not the most important thing for the IS auditor to do, as senior managers' opinions may be subjective or biased, and may not reflect the actual performance or outcomes of the IT function. Ensuring an IT steering committee is appointed to monitor new IT projects is a possible control for ensuring the alignment of IT to the business strategy, but it is not the most important thing for the IS auditor to do, as an IT steering committee may not be effective or efficient in monitoring new IT projects, and may not have sufficient authority or influence over the IT function.
CISA-KR 문제 364
Among the options provided, fingerprint scanning has the highest rate of false negatives. False negatives occur when a biometric system fails to recognize an authentic individual. Factors such as skin conditions (wet, dry, greasy), finger injuries, and inadequate scanning can contribute to false negatives in fingerprint scanning1. In comparison, iris recognition23, face recognition45, and retina scanning67 generally have lower rates of false negatives.
References:
How Accurate are today's Fingerprint Scanners? - Bayometric
25 Advantages and Disadvantages of Iris Recognition - Biometric Today
Iris Recognition Technology (or, Musings While Going through Airport ...
The Critics Were Wrong: NIST Data Shows the Best Facial Recognition Algorithms Are Neither Racist Nor Sexist | ITIF NIST Launches Studies into Masks' Effect on Face Recognition Software Retinal scan - Wikipedia How accurate are retinal security scans - Smart Eye Technology
CISA-KR 문제 365
Control totals are a method of verifying the accuracy and completeness of data processing by comparing the totals of key fields in input and output records1. Control totals can be used to reduce the risk of incomplete processing, which is the failure to process all the data or transactions that are expected or required2.
Incomplete processing can result in data loss, inconsistency, or incompleteness, which can affect the quality and reliability of the information system and its outputs. Incomplete processing can be caused by various factors, such as:
Hardware or software failures that interrupt the processing or transmission of data2 Human errors or omissions that skip or miss some data or transactions2 Malicious attacks or unauthorized access that delete or modify some data or transactions2 Environmental hazards or disasters that damage or destroy some data or transactions2 Control totals can help detect and prevent incomplete processing by:
Providing a benchmark or reference point to compare the input and output data or transactions1 Identifying any discrepancies or deviations from the expected or required totals1 Alerting the users or operators to investigate and resolve the causes of incomplete processing1 Ensuring that all the data or transactions are properly transmitted, converted, and processed1 The other options are not as relevant as control totals for reducing the risk of incomplete processing. Posting to the wrong record is the error of assigning or transferring data or transactions to an incorrect account, file, or record3. Improper backup is the failure to create, store, or restore copies of data or transactions in case of loss, corruption, or damage4. Improper authorization is the lack of proper permission or approval to access, modify, or process data or transactions. Control totals may not be able to prevent or detect these errors or failures, as they are not related to the completeness of data processing. Therefore, option B is the correct answer.
References:
control totals - Barrons Dictionary - AllBusiness.com
What is control total amount? - Sage Advice US
Posting Error Definition
Backup Definition
[Authorization Definition]
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