CISA-KR 문제 381
피감사인이 후속 감사까지 모든 감사 권장 사항을 종료할 수 없는 경우 IS 감사인의 최선의 조치는 무엇입니까?
정답: D
Explanation
The best course of action for an IS auditor when an auditee is unable to close all audit recommendations by the time of the follow-up audit is to evaluate the residual risk due to open issues. Residual risk is the risk that remains after the implementation of controls or mitigating actions. Evaluating the residual risk due to open issues can help the IS auditor assess the impact and likelihood of the potential threats and vulnerabilities that have not been addressed by the auditee, as well as the adequacy and effectiveness of the existing controls or mitigating actions. Evaluating the residual risk due to open issues can also help the IS auditor prioritize and communicate the open issues to the auditee and other stakeholders, such as senior management or audit committee, and recommend appropriate actions or escalation procedures.
Ensuring the open issues are retained in the audit results is a course of action for an IS auditor when an auditee is unable to close all audit recommendations by the time of the follow-up audit, but it is not the best one.
Ensuring the open issues are retained in the audit results can help the IS auditor document and report the status and progress of the audit recommendations, as well as provide a basis for future follow-up audits. However, ensuring the open issues are retained in the audit results does not provide an analysis or evaluation of the residual risk due to open issues, which is more important for informing decision-making and action-taking.
Terminating the follow-up because open issues are not resolved is not a course of action for an IS auditor when an auditee is unable to close all audit recommendations by the time of the follow-up audit, but rather a consequence or outcome of it. Terminating the follow-up because open issues are not resolved may indicate that the auditee has failed to comply with the agreed-upon actions or deadlines, or that the IS auditor has encountered significant obstacles or resistance from the auditee. Terminating the follow-up because open issues are not resolved may also trigger further actions or sanctions from the IS auditor or other authorities, such as issuing a qualified or adverse opinion, withholding certification, or imposing penalties.
Recommending compensating controls for open issues is not a course of action for an IS auditor when an auditee is unable to close all audit recommendations by the time of the follow-up audit, but rather a possible outcome or result of it. Compensating controls are alternative or additional controls that are implemented to reduce or eliminate the risk associated with a weakness or deficiency in another control. Recommending compensating controls for open issues may be appropriate when the auditee is unable to implement the original audit recommendations due to technical, operational, financial, or other constraints, and when the compensating controls can provide a similar or equivalent level of assurance. However, recommending compensating controls for open issues requires a prior evaluation of the residual risk due to open issues, which is more important for determining whether compensating controls are necessary and feasible.
References:
Follow-up Audits - Canadian Audit and Accountability Foundation 1
Conducting The Audit Follow-Up: When To Verify - The Auditor 2
Internal Audit Follow Ups: Are They Really Worth The Effort
The best course of action for an IS auditor when an auditee is unable to close all audit recommendations by the time of the follow-up audit is to evaluate the residual risk due to open issues. Residual risk is the risk that remains after the implementation of controls or mitigating actions. Evaluating the residual risk due to open issues can help the IS auditor assess the impact and likelihood of the potential threats and vulnerabilities that have not been addressed by the auditee, as well as the adequacy and effectiveness of the existing controls or mitigating actions. Evaluating the residual risk due to open issues can also help the IS auditor prioritize and communicate the open issues to the auditee and other stakeholders, such as senior management or audit committee, and recommend appropriate actions or escalation procedures.
Ensuring the open issues are retained in the audit results is a course of action for an IS auditor when an auditee is unable to close all audit recommendations by the time of the follow-up audit, but it is not the best one.
Ensuring the open issues are retained in the audit results can help the IS auditor document and report the status and progress of the audit recommendations, as well as provide a basis for future follow-up audits. However, ensuring the open issues are retained in the audit results does not provide an analysis or evaluation of the residual risk due to open issues, which is more important for informing decision-making and action-taking.
Terminating the follow-up because open issues are not resolved is not a course of action for an IS auditor when an auditee is unable to close all audit recommendations by the time of the follow-up audit, but rather a consequence or outcome of it. Terminating the follow-up because open issues are not resolved may indicate that the auditee has failed to comply with the agreed-upon actions or deadlines, or that the IS auditor has encountered significant obstacles or resistance from the auditee. Terminating the follow-up because open issues are not resolved may also trigger further actions or sanctions from the IS auditor or other authorities, such as issuing a qualified or adverse opinion, withholding certification, or imposing penalties.
Recommending compensating controls for open issues is not a course of action for an IS auditor when an auditee is unable to close all audit recommendations by the time of the follow-up audit, but rather a possible outcome or result of it. Compensating controls are alternative or additional controls that are implemented to reduce or eliminate the risk associated with a weakness or deficiency in another control. Recommending compensating controls for open issues may be appropriate when the auditee is unable to implement the original audit recommendations due to technical, operational, financial, or other constraints, and when the compensating controls can provide a similar or equivalent level of assurance. However, recommending compensating controls for open issues requires a prior evaluation of the residual risk due to open issues, which is more important for determining whether compensating controls are necessary and feasible.
References:
Follow-up Audits - Canadian Audit and Accountability Foundation 1
Conducting The Audit Follow-Up: When To Verify - The Auditor 2
Internal Audit Follow Ups: Are They Really Worth The Effort
CISA-KR 문제 382
IS 감사인은 조직의 IT 전략이 연구 및 개발에 크게 초점이 맞춰져 있는 반면 IT 포트폴리오 보호의 대부분은 운영 및 유지 관리에 초점을 맞추고 있음을 발견했습니다. 잔디 깎기 중 어떤 것이 가장 좋은 권장 사항입니까?
정답: A
Explanation
The best recommendation is to align the IT strategy with the business objectives. This will ensure that the IT projects and initiatives are consistent with the organization's vision, mission, and goals. IT strategy should be derived from and support the business strategy, not the other way around. By aligning the IT strategy with the business objectives, the organization can achieve better value, performance, and alignment from its IT investments.
Reviewing priorities in the IT portfolio (option B) is not the best recommendation, as it does not address the root cause of the misalignment between the IT strategy and the IT portfolio. The IT portfolio should reflect the IT strategy, which in turn should reflect the business objectives. Simply changing the priorities in the IT portfolio without aligning the IT strategy with the business objectives may result in suboptimal or conflicting outcomes.
Changing the IT strategy to focus on operational excellence (option C) is also not the best recommendation, as it may not be aligned with the business objectives. The organization's IT strategy should be based on its competitive advantage, market position, customer needs, and industry trends. If the organization's business strategy is heavily focused on research and development, then changing the IT strategy to focus on operational excellence may not be appropriate or beneficial.
Aligning the IT portfolio with the IT strategy (option D) is also not the best recommendation, as it does not address the misalignment between the IT strategy and the business objectives. Aligning the IT portfolio with the IT strategy may improve the coherence and consistency of the IT projects, but it may not ensure that they are aligned with the organization's vision, mission, and goals.
Therefore, option A is the correct answer.
References:
The Challenges of Aligning IT and the Business | CIO Insight
Strategic alignment and value maximization for IT project portfolios ...
A Guide to IT Portfolio Management | Adobe Workfront
The best recommendation is to align the IT strategy with the business objectives. This will ensure that the IT projects and initiatives are consistent with the organization's vision, mission, and goals. IT strategy should be derived from and support the business strategy, not the other way around. By aligning the IT strategy with the business objectives, the organization can achieve better value, performance, and alignment from its IT investments.
Reviewing priorities in the IT portfolio (option B) is not the best recommendation, as it does not address the root cause of the misalignment between the IT strategy and the IT portfolio. The IT portfolio should reflect the IT strategy, which in turn should reflect the business objectives. Simply changing the priorities in the IT portfolio without aligning the IT strategy with the business objectives may result in suboptimal or conflicting outcomes.
Changing the IT strategy to focus on operational excellence (option C) is also not the best recommendation, as it may not be aligned with the business objectives. The organization's IT strategy should be based on its competitive advantage, market position, customer needs, and industry trends. If the organization's business strategy is heavily focused on research and development, then changing the IT strategy to focus on operational excellence may not be appropriate or beneficial.
Aligning the IT portfolio with the IT strategy (option D) is also not the best recommendation, as it does not address the misalignment between the IT strategy and the business objectives. Aligning the IT portfolio with the IT strategy may improve the coherence and consistency of the IT projects, but it may not ensure that they are aligned with the organization's vision, mission, and goals.
Therefore, option A is the correct answer.
References:
The Challenges of Aligning IT and the Business | CIO Insight
Strategic alignment and value maximization for IT project portfolios ...
A Guide to IT Portfolio Management | Adobe Workfront
CISA-KR 문제 383
IS 감사자는 조직 내 IT 거버넌스를 개선하기 위한 조치에 대해 조언해 달라는 요청을 받았습니다. 다음 중 가장 좋은 추천은 무엇입니까?
정답: C
Explanation
The best recommendation to improve IT governance within the organization is C. Require executive management to draft IT strategy. IT governance is the process of establishing and maintaining the policies, roles, responsibilities, and accountabilities for managing technology risks within an organization1. One of the key objectives of IT governance is to ensure alignment and integration between technology and business strategies, leading to optimal outcomes and value creation1. Therefore, it is essential that executive management, who are responsible for setting the vision, mission, and goals of the organization, are also involved in drafting the IT strategy that supports and enables them. By requiring executive management to draft IT strategy, the organization can:
Ensure that the IT strategy is consistent and coherent with the business strategy, and reflects the organization's priorities, values, and culture2.
Enhance communication and collaboration between IT and business functions, and foster a shared understanding and commitment to the IT strategy2.
Increase accountability and transparency for IT performance and outcomes, and ensure that IT investments are aligned with the organization's risk appetite and value proposition2.
The best recommendation to improve IT governance within the organization is C. Require executive management to draft IT strategy. IT governance is the process of establishing and maintaining the policies, roles, responsibilities, and accountabilities for managing technology risks within an organization1. One of the key objectives of IT governance is to ensure alignment and integration between technology and business strategies, leading to optimal outcomes and value creation1. Therefore, it is essential that executive management, who are responsible for setting the vision, mission, and goals of the organization, are also involved in drafting the IT strategy that supports and enables them. By requiring executive management to draft IT strategy, the organization can:
Ensure that the IT strategy is consistent and coherent with the business strategy, and reflects the organization's priorities, values, and culture2.
Enhance communication and collaboration between IT and business functions, and foster a shared understanding and commitment to the IT strategy2.
Increase accountability and transparency for IT performance and outcomes, and ensure that IT investments are aligned with the organization's risk appetite and value proposition2.
CISA-KR 문제 384
다음 중 BYOD(Bring Your Own Device) 프로그램 구현에 대한 감사 계획 단계에서 가장 중요한 정보를 제공하는 것은 무엇입니까?
정답: D
Explanation
The most important input during the planning phase for an audit on the implementation of a bring your own device (BYOD) program is policies including BYOD acceptable user statements. Policies are documents that define the organization's objectives, requirements, expectations, and responsibilities regarding a specific topic or area. BYOD policies should include acceptable user statements that specify what types of personal devices are allowed to connect to the corporate network, what security measures must be implemented on those devices, what data can be accessed or stored on those devices, what actions must be taken in case of device loss or theft, and what consequences will apply for non-compliance. Policies including BYOD acceptable user statements can provide an IS auditor with a clear understanding of the scope, criteria, and objectives of the BYOD program audit. Findings from prior audits, results of a risk assessment, and an inventory of personal devices to be connected to the corporate network are also useful inputs for planning a BYOD program audit, but they are not as important as policies including BYOD acceptable user statements. References: ISACA CISA Review Manual 27th Edition, page 381.
The most important input during the planning phase for an audit on the implementation of a bring your own device (BYOD) program is policies including BYOD acceptable user statements. Policies are documents that define the organization's objectives, requirements, expectations, and responsibilities regarding a specific topic or area. BYOD policies should include acceptable user statements that specify what types of personal devices are allowed to connect to the corporate network, what security measures must be implemented on those devices, what data can be accessed or stored on those devices, what actions must be taken in case of device loss or theft, and what consequences will apply for non-compliance. Policies including BYOD acceptable user statements can provide an IS auditor with a clear understanding of the scope, criteria, and objectives of the BYOD program audit. Findings from prior audits, results of a risk assessment, and an inventory of personal devices to be connected to the corporate network are also useful inputs for planning a BYOD program audit, but they are not as important as policies including BYOD acceptable user statements. References: ISACA CISA Review Manual 27th Edition, page 381.
CISA-KR 문제 385
다음 중 조직이 데이터 손실에 대비하여 계획하는 가장 효과적인 방법은 무엇입니까?
정답: D
Explanation
Data loss can occur due to various reasons, such as accidental deletion, hardware failure, malware infection, theft, or unauthorized access. Data classification procedures can help to identify and protect sensitive data, but they are not sufficient to prevent data loss. The most effective way to protect against data loss is to conduct periodic security awareness training for employees, which can educate them on the importance of data security, the best practices for data handling and storage, and the common threats and risks to data.
Data loss can occur due to various reasons, such as accidental deletion, hardware failure, malware infection, theft, or unauthorized access. Data classification procedures can help to identify and protect sensitive data, but they are not sufficient to prevent data loss. The most effective way to protect against data loss is to conduct periodic security awareness training for employees, which can educate them on the importance of data security, the best practices for data handling and storage, and the common threats and risks to data.
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