CISA-KR 문제 26
The other options are not as good as option B, as they may not capture the full scope or benefits of using an IT governance framework. Frameworks enable IT benchmarks against competitors, but this is not the main purpose or advantage of using an IT governance framework. Frameworks help facilitate control self- assessments (CSAs), but this is only one aspect or tool of an IT governance framework. Frameworks help organizations understand and manage IT risk, but this is also only one outcome or objective of an IT governance framework.
References:
* 1: What is ITIL? Your guide to the IT Infrastructure Library | CIO
* 2: IT Governance Framework | Components | Framework | Terminology - EDUCBA
* 3: IT Governance: Definitions, Frameworks and Planning - ProjectManager
* 4: What Is IT Governance? - Definition from Techopedia
* 5: What is IT Governance? A formal way to align IT & business strategy | CIO
* 6: What Is IT Governance? - Definition from WhatIs.com
* 7: ISO/IEC 20000 Information Technology Service Management Systems Standard - ISO/IEC 20000 Portal
* 8: COBIT | Control Objectives for Information Technologies | ISACA
CISA-KR 문제 27
Annual sign-off of acceptable use policy, regular monitoring of user access logs, and formalized disciplinary action are not the most effective controls to mitigate unintentional misuse of authorized access. These controls may help deter or detect intentional misuse, but they do not address the root cause of unintentional misuse, which is often a lack of knowledge or awareness of security policies and procedures.
CISA-KR 문제 28
CISA-KR 문제 29
Retesting the control is not necessary, as management has already decided not to implement the recommendations. Closing the audit finding is premature, as management's decision may not be aligned with the audit objectives or risk appetite. References: CISA Review Manual (Digital Version), Chapter 2, Section
2.4
CISA-KR 문제 30
Option B is incorrect because technical co-sourcing is not a requirement to meet the IS audit standard for proficiency. Co-sourcing is an option that may be used when the internal audit function lacks the necessary resources or skills to perform the audit work. However, co-sourcing does not guarantee that the new staff will acquire the proficiency needed for the audit. Moreover, co-sourcing may introduce additional risks and challenges, such as confidentiality, independence, communication and coordination issues.
Option C is incorrect because having a globally recognized audit certification does not necessarily mean that the standard for proficiency is met. A certification is an indication of the auditor's knowledge and competence in a specific domain, but it does not cover all aspects of IS auditing. The auditor must also have relevant experience and continuous learning to maintain and enhance their proficiency. Furthermore, having one certified member does not ensure that the other members are also proficient.
Option D is incorrect because having a supervisor review the new auditors' work is not sufficient to meet the IS audit standard for proficiency. A supervisor review is a quality assurance measure that helps to ensure that the audit work is performed in accordance with the standards and policies. However, a supervisor review does not substitute for the proficiency of the auditors who perform the work. The auditors must still have the necessary knowledge, skills and experience to conduct the audit tasks effectively and efficiently.
References:
CISA Online Review Course1, Module 1: The Process of Auditing Information Systems, Lesson 2:
Mandatory Guidance, slide 8-9.
CISA Review Manual (Digital Version)2, Chapter 1: The Process of Auditing Information Systems, Section
1.3: Mandatory Guidance, p. 24-25.
CISA Review Manual (Print Version), Chapter 1: The Process of Auditing Information Systems, Section 1.3:
Mandatory Guidance, p. 24-25.
CISA Questions, Answers & Explanations Database3, Question ID: QAE_CISA_711.
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