CISA-KR 문제 261
검토 범위에 포함된 비즈니스 프로세스를 담당하는 개인과의 연락은 내부 감사 프로세스의 어느 단계에서 이루어집니까?
정답: A
The planning phase is the stage of the internal audit process where contact is established with the individuals responsible for the business processes in scope for review. The planning phase involves defining the objectives, scope, and criteria of the audit, as well as identifying the key risks and controls related to the audited area. The planning phase also involves communicating with the auditee to obtain relevant information, documents, and data, as well as to schedule interviews, walkthroughs, and meetings. The planning phase aims to ensure that the audit team has a clear understanding of the audited area and its context, and that the audit plan is aligned with the expectations and needs of the auditee and other stakeholders.
The execution phase is the stage of the internal audit process where the audit team performs the audit procedures according to the audit plan. The execution phase involves testing the design and operating effectiveness of the controls, collecting and analyzing evidence, documenting the audit work and results, and identifying any issues or findings. The execution phase aims to provide sufficient and appropriate evidence to support the audit conclusions and recommendations.
The follow-up phase is the stage of the internal audit process where the audit team monitors and verifies the implementation of the corrective actions agreed upon by the auditee in response to the audit findings. The follow-up phase involves reviewing the evidence provided by the auditee, conducting additional tests or interviews if necessary, and evaluating whether the corrective actions have adequately addressed the root causes of the findings. The follow-up phase aims to ensure that the auditee has taken timely and effective actions to improve its processes and controls.
The selection phase is not a standard stage of the internal audit process, but it may refer to the process of selecting which areas or functions to audit based on a risk assessment or an annual audit plan. The selection phase involves evaluating the inherent and residual risks of each potential auditable area, considering the impact, likelihood, and frequency of those risks, as well as other factors such as regulatory requirements, stakeholder expectations, previous audit results, and available resources. The selection phase aims to prioritize and allocate the audit resources to those areas that present the highest risks or opportunities for improvement.
Therefore, option A is the correct answer.
References:
* Stages and phases of internal audit - piranirisk.com
* Step-by-Step Internal Audit Checklist | AuditBoard
* Audit Process | The Office of Internal Audit - University of Oregon
The execution phase is the stage of the internal audit process where the audit team performs the audit procedures according to the audit plan. The execution phase involves testing the design and operating effectiveness of the controls, collecting and analyzing evidence, documenting the audit work and results, and identifying any issues or findings. The execution phase aims to provide sufficient and appropriate evidence to support the audit conclusions and recommendations.
The follow-up phase is the stage of the internal audit process where the audit team monitors and verifies the implementation of the corrective actions agreed upon by the auditee in response to the audit findings. The follow-up phase involves reviewing the evidence provided by the auditee, conducting additional tests or interviews if necessary, and evaluating whether the corrective actions have adequately addressed the root causes of the findings. The follow-up phase aims to ensure that the auditee has taken timely and effective actions to improve its processes and controls.
The selection phase is not a standard stage of the internal audit process, but it may refer to the process of selecting which areas or functions to audit based on a risk assessment or an annual audit plan. The selection phase involves evaluating the inherent and residual risks of each potential auditable area, considering the impact, likelihood, and frequency of those risks, as well as other factors such as regulatory requirements, stakeholder expectations, previous audit results, and available resources. The selection phase aims to prioritize and allocate the audit resources to those areas that present the highest risks or opportunities for improvement.
Therefore, option A is the correct answer.
References:
* Stages and phases of internal audit - piranirisk.com
* Step-by-Step Internal Audit Checklist | AuditBoard
* Audit Process | The Office of Internal Audit - University of Oregon
CISA-KR 문제 262
IT 위험 평가를 실시할 때 가장 먼저 해야 할 일은 무엇입니까?
정답: C
The first step when conducting an IT risk assessment is to identify assets to be protected, which include hardware, software, data, processes, people, and facilities that support the business objectives and operations of an organization. Identifying assets to be protected helps to establish the scope and boundaries of the risk assessment, as well as the value and criticality of each asset. Identifying potential threats, assessing vulnerabilities, and evaluating controls in place are subsequent steps in the risk assessment process that depend on the identification of assets to be protected. References: CISA Review Manual (Digital Version), Chapter 2: Governance & Management of IT, Section 2.3: IT Risk Management
CISA-KR 문제 263
IS 감사원은 새 서버 설치를 검토하고 있습니다. IS 감사원의 주요 목표는 다음을 보장하는 것입니다.
정답: C
The primary objective of an IS auditor when reviewing the installation of a new server is to ensure that security parameters are set in accordance with the organization's policies. Security parameters are settings or options that control the security level and behavior of the server, such as authentication methods, encryption algorithms, access rights, audit logs, firewall rules, or password policies7. The organization's policies are documents that define the security goals, requirements, standards, and guidelines for the organization's information systems. An IS auditor should verify that security parameters are set in accordance with the organization's policies to ensure that the new server complies with the organization's security expectations and regulations. The other options are less important or incorrect because:
* A. Security parameters should not be set in accordance with the manufacturer's standards alone, as they may not reflect the organization's specific security needs and environment. The manufacturer's standards are general recommendations or best practices for configuring the server's security parameters based on common scenarios and threats. An IS auditor should compare the manufacturer's standards with the organization's policies and identify any gaps or conflicts that need to be resolved.
* B. A detailed business case should have been formally approved prior to the purchase of a new server rather than during its installation. A business case is a document that justifies the need for a new server based on its expected benefits, costs, risks, and alternatives. A business case should be approved by senior management before initiating a project to acquire a new server.
* D. The procurement project should have invited tenders from at least three different suppliers before purchasing a new server rather than during its installation. A tender is a formal offer or proposal to provide a product or service at a specified price and quality. Inviting tenders from multiple suppliers helps to ensure a fair and competitive procurement process that can result in the best value for money and quality for the organization. References: Server Security - ISACA, [Information Security Policy - ISACA], [Server Hardening - ISACA], [Business Case - ISACA], [Tender - ISACA], [Procurement Management - ISACA]
* A. Security parameters should not be set in accordance with the manufacturer's standards alone, as they may not reflect the organization's specific security needs and environment. The manufacturer's standards are general recommendations or best practices for configuring the server's security parameters based on common scenarios and threats. An IS auditor should compare the manufacturer's standards with the organization's policies and identify any gaps or conflicts that need to be resolved.
* B. A detailed business case should have been formally approved prior to the purchase of a new server rather than during its installation. A business case is a document that justifies the need for a new server based on its expected benefits, costs, risks, and alternatives. A business case should be approved by senior management before initiating a project to acquire a new server.
* D. The procurement project should have invited tenders from at least three different suppliers before purchasing a new server rather than during its installation. A tender is a formal offer or proposal to provide a product or service at a specified price and quality. Inviting tenders from multiple suppliers helps to ensure a fair and competitive procurement process that can result in the best value for money and quality for the organization. References: Server Security - ISACA, [Information Security Policy - ISACA], [Server Hardening - ISACA], [Business Case - ISACA], [Tender - ISACA], [Procurement Management - ISACA]
CISA-KR 문제 264
다음 중 정보 보안 프로그램의 성공에 가장 중요한 것은 무엇입니까?
정답: A
The most critical factor for the success of an information security program is management's commitment to information security. Management's commitment to information security means that the senior management supports, sponsors, funds, monitors and enforces the information security program within the organization.
Management's commitment to information security also demonstrates leadership, sets the tone and culture, and establishes the strategic direction and objectives for information security. User accountability for information security, alignment of information security with IT objectives, and integration of business and information security are also important factors for the success of an information security program, but they are not as critical as management'scommitment to information security, as they depend on or derive from it. References: Info Technology & Systems Resources | COBIT, Risk, Governance ... - ISACA, IT Governance and Process Maturity
Management's commitment to information security also demonstrates leadership, sets the tone and culture, and establishes the strategic direction and objectives for information security. User accountability for information security, alignment of information security with IT objectives, and integration of business and information security are also important factors for the success of an information security program, but they are not as critical as management'scommitment to information security, as they depend on or derive from it. References: Info Technology & Systems Resources | COBIT, Risk, Governance ... - ISACA, IT Governance and Process Maturity
CISA-KR 문제 265
다음 중 IS 감사자가 소프트웨어 개발 프로젝트의 초기 단계를 검토할 때 가장 우려하는 사항은 무엇일까요?
정답: C
User requirements are statements that describe what the users expect from the software system in terms of functionality, quality, and usability. They are essential inputs for the software development process, as they guide the design, implementation, testing, and deployment of the system. Therefore, an IS auditor's greatest concern when reviewing the early stages of a software development project would be the lack of acceptance criteria behind user requirements. Acceptance criteria are measurable conditions that define when a user requirement is met or satisfied. They help ensure that the user requirements are clear, complete, consistent, testable, and verifiable. Without acceptance criteria, it would be difficult to evaluate whether the system meets the user expectations and delivers value to the organization. Technical documentation, such as program code, is usually produced in later stages of the software development process. Completion of all requirements at the end of each sprint is not mandatory in agile software development methods, as long as there is a prioritized backlog of requirements that can be delivered incrementally. A detailed unit and system test plan is also important for ensuring software quality, but it depends on well-defined user requirements andacceptance criteria. References: Information Systems Acquisition, Development & Implementation, CISA ReviewManual (Digital Version)
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