CISA-KR 문제 26
CISA-KR 문제 27
Discovery sampling works by setting a very low tolerable error rate (the maximum rate of occurrence of the characteristic or condition that the auditor is willing to accept) and a high confidence level (the degree of assurance that the auditor wants to obtain). The auditor then selects a sample from the population using a random or systematic method, and examines each item in the sample for the presence or absence of the characteristic or condition. If no error is found in the sample, the auditor can conclude with a high level of confidence that the characteristic or condition does not exist or is very rare in the population. However, if one or more errors are found in the sample, the auditor cannot draw any conclusion about the population and must either expand the sample size or perform alternative procedures.
Discovery sampling differs from other sampling methods in that it does not allow for any errors in the sample.
Other sampling methods, such as variable sampling, stop-or-go sampling, or judgmental sampling, can tolerate some errors in the sample and use them to estimate the error rate or amount in the population.
However, discovery sampling is designed to test for zero-tolerance situations, where any error would be unacceptable or material. Therefore, discovery sampling considers the entire sample to be irregular if a single error is found.
References:
Audit Sampling - Overview, Purpose, Importance, and Types1
Audit Sampling - What Is It, Methods, Example, Advantage, Reason2
ISA 530: Audit sampling | ICAEW3
Audit Sampling - AICPA4
CISA-KR 문제 28
CISA-KR 문제 29
앞으로 이런 상황을 예방하기 위해 가장 좋은 권장 사항은 무엇입니까?
Escalation protocols help to ensure that:
Incidents are handled by the appropriate staff with the required skills, knowledge, and experience Incidents are resolved in a timely and effective manner Incidents are escalated to senior management or specialized teams when necessary Incidents are documented and reported accurately and transparently Incidents are analyzed and learned from to prevent recurrence or mitigate impact Therefore, by introducing escalation protocols, an organization can improve its incident management process and avoid putting IT support staff in a position to make decisions beyond their level of authority.
References:
Escalation policies for effective incident management, Section 1: What is incident escalation?
CISA-KR 문제 30
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