CISA-KR 문제 181
비즈니스 데이터베이스의 거래 기록이 실수로 삭제되었고, 시스템 운영자는 스냅샷 사본에서 복원하기로 결정했습니다. 다음 중 BEST 거래가 성공적으로 복구되었다는 확신을 제공하는 것은 무엇입니까?
정답: B
Recounting the transaction records to ensure no records are missing provides assurance that the best transactions were recovered successfully from a snapshot copy. This is because recounting the transaction records can verify that the number of records in the restored database matches the number of records in the snapshot copy, which represents the state of the database before the deletion occurred. Recounting the transaction records can also detect any data corruption or inconsistency that may have occurred during the restore process1.
Reviewing transaction recovery logs to ensure no errors were recorded is not the best answer, because transaction recovery logs may not capture all the details or issues that may affect the data quality or integrity. Transaction recovery logs are mainly used to monitor and troubleshoot the restore process, but they may not reflect the actual content or accuracy of the restored data2.
Rerunning the process on a backup machine to verify the results are the same is not the best answer, because rerunning the process may introduce additional errors or inconsistencies that may affect the data quality or integrity. Rerunning the process may also consume more time and resources than necessary, and it may not guarantee that the results are identical to the original data3.
Comparing transaction values against external statements to verify accuracy is not the best answer, because external statements may not be available or reliable for all transactions. External statements are documents or reports that provide information about transactions from a third-party source, such as a bank, a vendor, or a customer. However, external statements may not cover all transactions, or they may have different formats, standards, or timeliness than the internal data
Reviewing transaction recovery logs to ensure no errors were recorded is not the best answer, because transaction recovery logs may not capture all the details or issues that may affect the data quality or integrity. Transaction recovery logs are mainly used to monitor and troubleshoot the restore process, but they may not reflect the actual content or accuracy of the restored data2.
Rerunning the process on a backup machine to verify the results are the same is not the best answer, because rerunning the process may introduce additional errors or inconsistencies that may affect the data quality or integrity. Rerunning the process may also consume more time and resources than necessary, and it may not guarantee that the results are identical to the original data3.
Comparing transaction values against external statements to verify accuracy is not the best answer, because external statements may not be available or reliable for all transactions. External statements are documents or reports that provide information about transactions from a third-party source, such as a bank, a vendor, or a customer. However, external statements may not cover all transactions, or they may have different formats, standards, or timeliness than the internal data
CISA-KR 문제 182
내부 감사 기능에 대한 내부 품질 보증(QA)을 수행하는 주요 이유는 다음을 보장하기 위한 것입니다.
정답: B
The primary reason to perform internal QA for an internal audit function is to ensure that the internal audit activity adheres to the Definition of Internal Auditing and the International Standards for the Professional Practice of Internal Auditing (Standards) issued by the Institute of Internal Auditors (IIA), as well as the internal audit methodology and policies of the organization. A QA program enables an evaluation of the internal audit activity's performance, efficiency, effectiveness, and value, and identifies opportunities for improvement. A QA program also helps to enhance the credibility and reputation of the internal audit function among the stakeholders.
References
Quality Assurance - The Institute of Internal Auditors or The IIA
Benefits of a quality assurance review for internal audit
Optimize your internal audit function with a quality assurance review ...
References
Quality Assurance - The Institute of Internal Auditors or The IIA
Benefits of a quality assurance review for internal audit
Optimize your internal audit function with a quality assurance review ...
CISA-KR 문제 183
경영 활동 계획에 대한 감사 후속 조치를 실시하는 데 있어서 가장 중요한 목적은 다음 중 어느 것인가?
정답: B
CISA-KR 문제 184
IS 감사 관리자가 조직의 급여 애플리케이션 업그레이드에 배정된 프로젝트 관리자를 감독하는 업무를 일시적으로 맡았습니다. 감사 부서로 복귀한 감사 관리자는 급여 애플리케이션 구현을 검증하기 위해 감사를 수행하라는 요청을 받았습니다. 감사 관리자는 감사 부서에서 IT 프로젝트 관리 경험이 있는 유일한 사람입니다. 가장 좋은 조치 방침은 무엇입니까?
정답: B
Outsourcing the audit to independent and qualified resources is the best course of action for the IS audit manager who was temporarily tasked with supervising a project manager assigned to the organization's payroll application upgrade. This is because the IS audit manager has a potential conflict of interest and a threat to objectivity and independence, which are essential principles and standards for IS auditors.
According to the ISACA Code of Professional Ethics, IS auditors should maintain objectivity and independence in their professional judgment and avoid any situations that may impair or be presumed to impair their objectivity or independence1. Objectivity is the mental attitude of an IS auditor that allows them to perform their work honestly, impartially, and with integrity, while independence is the freedom from conditions that threaten the ability of an IS auditor to carry out their work in an unbiased manner2.
The IS audit manager who was involved in supervising the payroll application upgrade project may have a self-review threat, which is the risk that an IS auditor will not appropriately evaluate the results of a previous judgment made or service performed by them or their subordinates3. The IS audit manager may also have a familiarity threat, which is the risk that an IS auditor will be influenced by a close relationship with someone involved in the project or by their own personal interests4. These threats may compromise the IS audit manager's objectivity and independence and affect the quality and credibility of the audit.
Therefore, the IS audit manager should disclose their involvement in the project to their senior management and the audit committee and decline to perform or manage the audit. The IS audit manager should also recommend outsourcing the audit to independent and qualified resources who have no connection or interest in the project and who have the necessary skills and experience to conduct a reliable and effective audit.
The other options are not the best course of action for the IS audit manager.
Transferring the assignment to a different audit manager despite lack of IT project management experience is not the best course of action because it may result in a low-quality audit that does not meet the expectations and standards of the stakeholders. IT project management experience is essential for auditing an IT project, as it requires knowledge of project management methodologies, tools, techniques, risks, and best practices. An audit manager who lacks IT project management experience may not be able to plan, execute, report, and follow up on the audit effectively and efficiently.
Managing the audit since there is no one else with the appropriate experience is not the best course of action because it violates the ethical principles and standards of objectivity and independence for IS auditors.
Managing the audit would create a conflict of interest and a threat to objectivity and independence for the IS audit manager, as they would be reviewing their own work or that of their subordinate. Managing the audit would also undermine the credibility and reliability of the audit results and recommendations, as they may be biased or influenced by personal or professional relationships or interests.
Having a senior IS auditor manage the project with the IS audit manager performing final review is not the best course of action because it still involves the IS audit manager in the audit process, which poses a conflict of interest and a threat to objectivity and independence. Performing final review would require the IS audit manager to evaluate and approve the work done by the senior IS auditor, which may be affected by their previous involvement in or knowledge of the project. Performing final review would also expose theIS audit manager to undue pressure or influence from management or other stakeholders who may have expectations or preferences regarding the audit outcome.
According to the ISACA Code of Professional Ethics, IS auditors should maintain objectivity and independence in their professional judgment and avoid any situations that may impair or be presumed to impair their objectivity or independence1. Objectivity is the mental attitude of an IS auditor that allows them to perform their work honestly, impartially, and with integrity, while independence is the freedom from conditions that threaten the ability of an IS auditor to carry out their work in an unbiased manner2.
The IS audit manager who was involved in supervising the payroll application upgrade project may have a self-review threat, which is the risk that an IS auditor will not appropriately evaluate the results of a previous judgment made or service performed by them or their subordinates3. The IS audit manager may also have a familiarity threat, which is the risk that an IS auditor will be influenced by a close relationship with someone involved in the project or by their own personal interests4. These threats may compromise the IS audit manager's objectivity and independence and affect the quality and credibility of the audit.
Therefore, the IS audit manager should disclose their involvement in the project to their senior management and the audit committee and decline to perform or manage the audit. The IS audit manager should also recommend outsourcing the audit to independent and qualified resources who have no connection or interest in the project and who have the necessary skills and experience to conduct a reliable and effective audit.
The other options are not the best course of action for the IS audit manager.
Transferring the assignment to a different audit manager despite lack of IT project management experience is not the best course of action because it may result in a low-quality audit that does not meet the expectations and standards of the stakeholders. IT project management experience is essential for auditing an IT project, as it requires knowledge of project management methodologies, tools, techniques, risks, and best practices. An audit manager who lacks IT project management experience may not be able to plan, execute, report, and follow up on the audit effectively and efficiently.
Managing the audit since there is no one else with the appropriate experience is not the best course of action because it violates the ethical principles and standards of objectivity and independence for IS auditors.
Managing the audit would create a conflict of interest and a threat to objectivity and independence for the IS audit manager, as they would be reviewing their own work or that of their subordinate. Managing the audit would also undermine the credibility and reliability of the audit results and recommendations, as they may be biased or influenced by personal or professional relationships or interests.
Having a senior IS auditor manage the project with the IS audit manager performing final review is not the best course of action because it still involves the IS audit manager in the audit process, which poses a conflict of interest and a threat to objectivity and independence. Performing final review would require the IS audit manager to evaluate and approve the work done by the senior IS auditor, which may be affected by their previous involvement in or knowledge of the project. Performing final review would also expose theIS audit manager to undue pressure or influence from management or other stakeholders who may have expectations or preferences regarding the audit outcome.
CISA-KR 문제 185
IS 감사원이 데이터 센터에 대한 검토를 진행하고 있습니다. 다음 관찰 중 어느 것이 액세스 제어 문제를 나타낼 수 있습니까?
정답: C
An IS auditor is conducting a review of a data center. An observation that could indicate an access control issue is muddy footprints directly inside the emergency exit. Access control is a process that ensures that only authorized entities or individuals can access or use an information system or resource, and prevents unauthorized access or use. Access control can be implemented using various methods or mechanisms, such as physical, logical, administrative, etc. Muddy footprints directly inside the emergency exit could indicate an access control issue, as they could suggest that someone has entered the data center through the emergency exit without proper authorization or authentication, and potentially compromised the security or integrity of the data center. Security cameras deployed outside main entrance is not an observation that could indicate an access control issue, but rather a control that could enhance access control, as security cameras are devices that capture and record video footage of the surroundings, and can help monitor and deter unauthorized access or activity. Antistatic mats deployed at the computer room entrance is not an observation that could indicate an access control issue, but rather a control that could prevent static electricity damage, as antistatic mats are devices that dissipate or reduce static charges from people or objects, and can help protect electronic equipment from electrostatic discharge (ESD). Fencing around facility is two meters high is not an observation that could indicate an access control issue, but rather a control that could improve physical security, as fencing is a barrier that encloses or surrounds an area, and can help prevent unauthorized entry or intrusion.
- 다른 버전
- 249ISACA.CISA-KR.v2026-08-15.q712
- 4286ISACA.CISA-KR.v2026-05-16.q709
- 1844ISACA.CISA-KR.v2026-05-06.q261
- 3237ISACA.CISA-KR.v2026-03-16.q665
- 4712ISACA.CISA-KR.v2026-03-07.q651
- 9421ISACA.CISA-KR.v2025-04-07.q633
- 3795ISACA.CISA-KR.v2025-04-02.q544
- 4300ISACA.CISA-KR.v2025-03-31.q534
- 5473ISACA.CISA-KR.v2025-03-28.q617
- 3295ISACA.CISA-KR.v2025-03-19.q581
- 4166ISACA.CISA-KR.v2025-03-03.q807
- 5235ISACA.CISA-KR.v2024-02-07.q421
- 2917ISACA.CISA-KR.v2024-01-31.q392
- 5425ISACA.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
- 152Microsoft.AZ-305-KR.v2026-08-14.q177
- 223Microsoft.DP-900-KR.v2026-08-13.q130
- 292Microsoft.PL-600.v2026-08-11.q206
- 233Microsoft.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.v2025-04-03.q628 모의시험 시험자료를 다운 받으세요.