CISA-KR 문제 206
IS 감사원이 재무 감사팀이 애플리케이션을 신뢰할 수 있는지 평가하기 위해 고객의 아웃소싱 급여 시스템을 검토하고 있습니다. 다음 중 감사원의 가장 큰 우려 사항은 무엇일까요?
정답: C
The third-party contract has not been reviewed by the legal department is the auditor's greatest concern because it poses a significant legal and financial risk to the client. A third-party contract is a legally binding agreement between the client and the outsourced payroll provider that defines the scope, terms, and conditions of the service. A third-party contract should be reviewed by the legal department to ensure that it complies with the applicable laws and regulations, protects the client's interests and rights, and specifies the roles and responsibilities of both parties. A third-party contract that has not been reviewed by the legal department may contain clauses that are unfavorable, ambiguous, or contradictory to the client, such as:
Inadequate or unclear service level agreements (SLAs) that do not specify the quality, timeliness, and accuracy of the payroll service.
Insufficient or vague security and confidentiality provisions that do not safeguard the client's data and information from unauthorized access, use, disclosure, or loss.
Unreasonable or excessive fees, penalties, or liabilities that may impose an undue financial burden on the client.
Limited or no audit rights that may prevent the client from verifying the effectiveness and compliance of the payroll provider's internal controls.
Inflexible or restrictive termination clauses that may limit the client's ability to cancel or switch to another payroll provider.
A third-party contract that has not been reviewed by the legal department may expose the client to various risks, such as:
Legal disputes or litigation with the payroll provider over contractual breaches or performance issues.
Regulatory fines or sanctions for noncompliance with tax, labor, or other laws and regulations related to payroll.
Financial losses or damages due to errors, fraud, or negligence by the payroll provider.
Reputation damage or customer dissatisfaction due to payroll errors or delays.
Therefore, an IS auditor should be highly concerned about a third-party contract that has not been reviewed by the legal department and recommend that the client seek legal advice before signing or renewing any contract with an outsourced payroll provider.
User access rights have not been periodically reviewed by the client is a moderate concern because it may indicate a lack of proper access control over the payroll system. User access rights are the permissions granted to users to access, view, modify, or delete data and information in the payroll system. User access rights should be periodically reviewed by the client to ensure that they are aligned with the user's roles and responsibilities, and that they are revoked or modified when a user changes roles or leaves the organization.
User access rights that are not periodically reviewed by the client may result in unauthorized or inappropriate access to payroll data and information, which may compromise its confidentiality, integrity, and availability.
Payroll processing costs have not been included in the IT budget is a minor concern because it may indicate a lack of proper planning and allocation of IT resources for payroll processing. Payroll processing costs are the expenses incurred by the client for using an outsourced payroll service, such as fees, charges, taxes, or penalties. Payroll processing costs should be included in the IT budget to ensure that they are adequately estimated, monitored, and controlled. Payroll processing costs that are not included in the IT budget may result in unexpected or excessive costs for payroll processing, which may affect the client's profitability and cash flow.
The third-party contract does not comply with the vendor management policy is a low concern because it may indicate a lack of alignment between the client's vendor management policy and its actual vendor selection and evaluation process. A vendor management policy is a set of guidelines and procedures that governs how the client manages its relationship with its vendors, such as how to select, monitor, evaluate, and terminate vendors. A vendor management policy should be consistent with the client's business objectives, risk appetite, and regulatory requirements. A third-party contract that does not comply with the vendor management policy may result in suboptimal vendor performance or service quality, but it does not necessarily imply a breach of contract or a violation of law.
Inadequate or unclear service level agreements (SLAs) that do not specify the quality, timeliness, and accuracy of the payroll service.
Insufficient or vague security and confidentiality provisions that do not safeguard the client's data and information from unauthorized access, use, disclosure, or loss.
Unreasonable or excessive fees, penalties, or liabilities that may impose an undue financial burden on the client.
Limited or no audit rights that may prevent the client from verifying the effectiveness and compliance of the payroll provider's internal controls.
Inflexible or restrictive termination clauses that may limit the client's ability to cancel or switch to another payroll provider.
A third-party contract that has not been reviewed by the legal department may expose the client to various risks, such as:
Legal disputes or litigation with the payroll provider over contractual breaches or performance issues.
Regulatory fines or sanctions for noncompliance with tax, labor, or other laws and regulations related to payroll.
Financial losses or damages due to errors, fraud, or negligence by the payroll provider.
Reputation damage or customer dissatisfaction due to payroll errors or delays.
Therefore, an IS auditor should be highly concerned about a third-party contract that has not been reviewed by the legal department and recommend that the client seek legal advice before signing or renewing any contract with an outsourced payroll provider.
User access rights have not been periodically reviewed by the client is a moderate concern because it may indicate a lack of proper access control over the payroll system. User access rights are the permissions granted to users to access, view, modify, or delete data and information in the payroll system. User access rights should be periodically reviewed by the client to ensure that they are aligned with the user's roles and responsibilities, and that they are revoked or modified when a user changes roles or leaves the organization.
User access rights that are not periodically reviewed by the client may result in unauthorized or inappropriate access to payroll data and information, which may compromise its confidentiality, integrity, and availability.
Payroll processing costs have not been included in the IT budget is a minor concern because it may indicate a lack of proper planning and allocation of IT resources for payroll processing. Payroll processing costs are the expenses incurred by the client for using an outsourced payroll service, such as fees, charges, taxes, or penalties. Payroll processing costs should be included in the IT budget to ensure that they are adequately estimated, monitored, and controlled. Payroll processing costs that are not included in the IT budget may result in unexpected or excessive costs for payroll processing, which may affect the client's profitability and cash flow.
The third-party contract does not comply with the vendor management policy is a low concern because it may indicate a lack of alignment between the client's vendor management policy and its actual vendor selection and evaluation process. A vendor management policy is a set of guidelines and procedures that governs how the client manages its relationship with its vendors, such as how to select, monitor, evaluate, and terminate vendors. A vendor management policy should be consistent with the client's business objectives, risk appetite, and regulatory requirements. A third-party contract that does not comply with the vendor management policy may result in suboptimal vendor performance or service quality, but it does not necessarily imply a breach of contract or a violation of law.
CISA-KR 문제 207
IS 감사원이 인공지능(AI) 및 전문가 시스템 애플리케이션을 검토하고 있습니다. 이 시스템은 심각한 영향을 미치는 여러 가지 중대한 오류를 생성했습니다. IS 감사원이 오류의 원인을 이해하기 위해 다음에 해야 할 일은 무엇입니까?
정답: C
CISA-KR 문제 208
재무 부서는 총계정원장을 호스팅하는 ERP(Enterprise Resource Planning) 시스템을 업그레이드하는 2년 프로젝트를 진행 중이며, 1년차에는 시스템 버전 업그레이드를 적용하고 2년차에는 새로운 시스템 기능을 구현하기 위해 비즈니스 프로세스를 업데이트할 예정입니다. IS 감사자가 구현 2년차를 검토할 때 가장 중점적으로 고려해야 할 사항은 다음 중 어느 것입니까?
정답: C
During the second year of the ERP system upgrade project, the focus shifts to ensuring that the updated business processes integrate seamlessly with the new system functionality. User acceptance testing (UAT) validates that the system meets user requirements and business objectives.
* Data Migration (Option A): Data migration is more relevant in the first phase when upgrading the system version.
* Sociability Testing (Option B): This is less critical than confirming user functionality for process changes.
* Initial User Access Provisioning (Option D): This is part of security and access controls but not the primary focus of business process validation.
Reference: ISACA CISA Review Manual, Job Practice Area 3: Information Systems Operations and Business Resilience.
* Data Migration (Option A): Data migration is more relevant in the first phase when upgrading the system version.
* Sociability Testing (Option B): This is less critical than confirming user functionality for process changes.
* Initial User Access Provisioning (Option D): This is part of security and access controls but not the primary focus of business process validation.
Reference: ISACA CISA Review Manual, Job Practice Area 3: Information Systems Operations and Business Resilience.
CISA-KR 문제 209
데이터 센터에 대한 위협 평가를 검토하는 IS 감사원은 다음과 같은 경우 가장 우려할 것입니다.
정답: C
An IS auditor reviewing the threat assessment for a data center would be most concerned if the exercise was completed by local management, because this could introduce bias, conflict of interest, or lack of expertise in the assessment process. A threat assessment is a systematic method of identifying and evaluating the potential threats that could affect the availability, integrity, or confidentiality of the data center and its assets. A threat assessment should be conducted by an independent and qualified team that has the necessary skills, knowledge, and experience to perform a comprehensive and objective analysis of the data center's environment, vulnerabilities, and risks1.
The other options are not as concerning as option C for an IS auditor reviewing the threat assessment for a data center. Option A, some of the identified threats are unlikely to occur, is not a problem as long as the likelihood and impact of each threat are properly estimated and prioritized. A threat assessment should consider all possible scenarios, even if they have a low probability of occurrence, to ensure that the data center is prepared for any eventuality2. Option B, all identified threats relate to external entities, is not a flaw as long as the assessment also considers internal threats, such as human errors, malicious insiders, or equipment failures. External threats are often more visible and severe than internal threats, but they are not the only source of risk for a data center3. Option D, neighboring organizations' operations have been included, is not a mistake as long as the assessment also focuses on the data center's own operations. Neighboring organizations' operations may have an impact on the data center's security and availability, especially if they share physical or network infrastructure or resources. A threat assessment should take into account the interdependencies and interactions between the data center and its external environment4.
References:
* ISACA, CISA Review Manual, 27th Edition, 2019
* ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription
* Data Center Threats and Vulnerabilities1
* Datacenter threat, vulnerability, and risk assessment2
* Data Centre Risk Assessment3
The other options are not as concerning as option C for an IS auditor reviewing the threat assessment for a data center. Option A, some of the identified threats are unlikely to occur, is not a problem as long as the likelihood and impact of each threat are properly estimated and prioritized. A threat assessment should consider all possible scenarios, even if they have a low probability of occurrence, to ensure that the data center is prepared for any eventuality2. Option B, all identified threats relate to external entities, is not a flaw as long as the assessment also considers internal threats, such as human errors, malicious insiders, or equipment failures. External threats are often more visible and severe than internal threats, but they are not the only source of risk for a data center3. Option D, neighboring organizations' operations have been included, is not a mistake as long as the assessment also focuses on the data center's own operations. Neighboring organizations' operations may have an impact on the data center's security and availability, especially if they share physical or network infrastructure or resources. A threat assessment should take into account the interdependencies and interactions between the data center and its external environment4.
References:
* ISACA, CISA Review Manual, 27th Edition, 2019
* ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription
* Data Center Threats and Vulnerabilities1
* Datacenter threat, vulnerability, and risk assessment2
* Data Centre Risk Assessment3
CISA-KR 문제 210
다음 중 IT 경영진에게 품질 관리 시스템(QMS)이 효과적이라는 것을 가장 확실하게 보장해 줄 수 있는 것은 무엇입니까?
정답: A
- 다른 버전
- 249ISACA.CISA-KR.v2026-08-15.q712
- 4271ISACA.CISA-KR.v2026-05-16.q709
- 1842ISACA.CISA-KR.v2026-05-06.q261
- 3228ISACA.CISA-KR.v2026-03-16.q665
- 4705ISACA.CISA-KR.v2026-03-07.q651
- 9420ISACA.CISA-KR.v2025-04-07.q633
- 4511ISACA.CISA-KR.v2025-04-03.q628
- 3795ISACA.CISA-KR.v2025-04-02.q544
- 4297ISACA.CISA-KR.v2025-03-31.q534
- 3295ISACA.CISA-KR.v2025-03-19.q581
- 4157ISACA.CISA-KR.v2025-03-03.q807
- 5235ISACA.CISA-KR.v2024-02-07.q421
- 2904ISACA.CISA-KR.v2024-01-31.q392
- 5412ISACA.CISA-KR.v2023-10-24.q329
- 5247ISACA.CISA-KR.v2023-07-31.q266
- 3245ISACA.CISA-KR.v2023-06-23.q324
- 최근 업로드
- 249ISACA.CISA-KR.v2026-08-15.q712
- 212Microsoft.MS-700-KR.v2026-08-15.q203
- 148Microsoft.AZ-305-KR.v2026-08-14.q177
- 219Microsoft.DP-900-KR.v2026-08-13.q130
- 291Microsoft.PL-600.v2026-08-11.q206
- 232Microsoft.DP-100.v2026-08-11.q160
- 194Oracle.1Z0-1048-25.v2026-08-11.q68
- 161ISQI.CTAL-TAE.v2026-08-11.q37
- 204ServiceNow.CIS-HR.v2026-08-11.q84
- 283Salesforce.Plat-Arch-201.v2026-08-10.q101
[×]
PDF 파일 다운로드
메일 주소를 입력하시고 다운로드 하세요. ISACA.CISA-KR.v2025-03-28.q617 모의시험 시험자료를 다운 받으세요.