새로운 재무 애플리케이션을 개발할 때 IS 감사인은 먼저 다음 사항에 참여해야 합니다.
정답: B
In the development of a new financial application, the IS auditor's first involvement should be in the feasibility study. A feasibility study is a preliminary analysis that evaluates the technical, operational, economic, and legal aspects of a proposed project or system. A feasibility study helps determine whether the project or system is viable, feasible, and desirable for the organization and its stakeholders.
The IS auditor's role in the feasibility study is to provide an independent and objective assessment of the project or system's risks, benefits, costs, and impacts. The IS auditor should also ensure that the feasibility study follows a structured and systematic approach, considers all relevant factors and alternatives, and complies with the organization's policies and standards. The IS auditor should also verify that the feasibility study is documented and communicated to the appropriate decision-makers.
The IS auditor's involvement in the feasibility study is important because it can help:
* Identify and mitigate potential risks and issues that could affect the project or system's success
* Evaluate and justify the project or system's alignment with the organization's strategy, goals, and value proposition
* Estimate and optimize the project or system's resources, budget, schedule, and quality
* Assess and enhance the project or system's security, reliability, performance, and usability
* Ensure that the project or system meets the expectations and requirements of the users and other stakeholders The other three options are not the first involvement of the IS auditor in the development of a new financial application, although they may be part of the subsequent stages of the development process. Control design is the process of defining and implementing controls that ensure the security, integrity, availability, and efficiency of the system. Application design is the process of specifying the functional and technical features of the system. System test is the process of verifying that the system meets the specifications and requirements.
Therefore, feasibility study is the best answer.
References:
* [Feasibility Study - ISACA]
* [IS Auditing Guideline G13 Performing an IS Audit Engagement - ISACA]
