CISA-KR 문제 406
대규모 조직의 정보 시스템 거버넌스를 평가할 때 IS 감사자는 다음 중 어떤 사항을 검토해야 합니까?
정답: A
Information systems governance is the set of policies, processes, structures, and practices that ensure the alignment of IT with business objectives, the delivery of value from IT investments, the management of IT risks, and the optimization of IT resources1. Information systems governance is a strategic and high-level function that covers the entire organization and its IT portfolio. Therefore, an IS auditor should review the aspects of information systems governance that are relevant to the organization's vision, mission, goals, and strategies.
One of the aspects that an IS auditor should review when evaluating information systems governance for a large organization is the approval processes for new system implementations. This is because new system implementations are significant IT investments that require careful planning, analysis, design, development, testing, deployment, and evaluation to ensure that they meet the business requirements, deliver the expected benefits, comply with the relevant standards and regulations, and minimize the potential risks2. The approval processes for new system implementations should involve the appropriate stakeholders, such as senior management, business owners, IT managers, project managers, users, and auditors, who have the authority and responsibility to approve or reject the proposed system implementations based on predefined criteria and metrics3. The approval processes for new system implementations should also be documented, transparent, consistent, and timely to ensure accountability and traceability4. Therefore, an IS auditor should review the approval processes for new system implementations to assess whether they are aligned with the information systems governance framework and objectives.
The other possible options are:
* Procedures for adding a new user to the invoice processing system: This is an operational task that involves granting access rights and permissions to a specific user for a specific system based on the principle of least privilege. This is not a strategic or high-level function that falls under information systems governance. Therefore, an IS auditor should not review this aspect when evaluating information systems governance for a large organization.
* Approval processes for updating the corporate website: This is a tactical task that involves making changes or enhancements to the content or design of the corporate website based on the business needs and feedback. This is not a strategic or high-level function that falls under information systems governance. Therefore, an IS auditor should not review this aspect when evaluating information systems governance for a large organization.
* Procedures for regression testing system changes: This is a technical task that involves verifying that existing system functionalities are not adversely affected by new system changes or updates. This is not a strategic or high-level function that falls under information systems governance. Therefore, an IS auditor should not review this aspect when evaluating information systems governance for a large organization. References: 1: What is IT Governance? - Definition from Techopedia 2: System Implementation - an overview | ScienceDirect Topics 3: Project Approval Process - Project Management Knowledge 4: 5 Best Practices For A Successful Project Approval Process | Kissflow Project : Principle of Least Privilege (POLP) | Imperva : How to Update Your Website Content - 7 Step Guide | HostGator Blog : What Is Regression Testing? Definition & Best Practices | BrowserStack
One of the aspects that an IS auditor should review when evaluating information systems governance for a large organization is the approval processes for new system implementations. This is because new system implementations are significant IT investments that require careful planning, analysis, design, development, testing, deployment, and evaluation to ensure that they meet the business requirements, deliver the expected benefits, comply with the relevant standards and regulations, and minimize the potential risks2. The approval processes for new system implementations should involve the appropriate stakeholders, such as senior management, business owners, IT managers, project managers, users, and auditors, who have the authority and responsibility to approve or reject the proposed system implementations based on predefined criteria and metrics3. The approval processes for new system implementations should also be documented, transparent, consistent, and timely to ensure accountability and traceability4. Therefore, an IS auditor should review the approval processes for new system implementations to assess whether they are aligned with the information systems governance framework and objectives.
The other possible options are:
* Procedures for adding a new user to the invoice processing system: This is an operational task that involves granting access rights and permissions to a specific user for a specific system based on the principle of least privilege. This is not a strategic or high-level function that falls under information systems governance. Therefore, an IS auditor should not review this aspect when evaluating information systems governance for a large organization.
* Approval processes for updating the corporate website: This is a tactical task that involves making changes or enhancements to the content or design of the corporate website based on the business needs and feedback. This is not a strategic or high-level function that falls under information systems governance. Therefore, an IS auditor should not review this aspect when evaluating information systems governance for a large organization.
* Procedures for regression testing system changes: This is a technical task that involves verifying that existing system functionalities are not adversely affected by new system changes or updates. This is not a strategic or high-level function that falls under information systems governance. Therefore, an IS auditor should not review this aspect when evaluating information systems governance for a large organization. References: 1: What is IT Governance? - Definition from Techopedia 2: System Implementation - an overview | ScienceDirect Topics 3: Project Approval Process - Project Management Knowledge 4: 5 Best Practices For A Successful Project Approval Process | Kissflow Project : Principle of Least Privilege (POLP) | Imperva : How to Update Your Website Content - 7 Step Guide | HostGator Blog : What Is Regression Testing? Definition & Best Practices | BrowserStack
CISA-KR 문제 407
조직의 정보 보안 정책의 적정성을 평가할 때 IS 감사자가 고려해야 할 가장 중요한 사항은 무엇입니까?
정답: B
The most important consideration for an IS auditor when assessing the adequacy of an organization's information security policy is the business objectives. An information security policy is a document that defines the organization's approach to protecting its information assets from internal and external threats. It should align with the organization's mission, vision, values, and goals, and support its business processes and functions1. An informationsecurity policy should also be focused on the business needs and requirements of the organization, rather than on technical details orspecific solutions2.
The other options are not as important as the business objectives, because they do not directly reflect the organization's purpose and direction. IT steering committee minutes are records of the discussions and decisions made by a group of senior executives who oversee the IT strategy and governance of the organization. They may provide some insights into the information security policy, but they are not sufficientto evaluate its adequacy3. Alignment with the IT tactical plan is a measure of how well the information security policy supports the short-term actions and projects that implement the IT strategy. However, the IT tactical plan itself shouldbe aligned with the business objectives, and not vice versa4. Compliance with industry best practice is a desirable quality of an information security policy, but it is not a guarantee of its effectiveness or suitability for the organization. Industry best practices are general guidelines or recommendations that may not apply to every organization or situation. An information security policy should be customized and tailored to the specific context and needs of the organization. References:
* The 12 Elements of an Information Security Policy | Exabeam1
* 11 Key Elements of an Information Security Policy | Egnyte2
* What is an IT steering committee? Definition, roles & responsibilities ...3
* What is IT Strategy? Definition, Components & Best Practices | BMC ...4
* IT Security Policy: Key Components & Best Practices for Every Business
The other options are not as important as the business objectives, because they do not directly reflect the organization's purpose and direction. IT steering committee minutes are records of the discussions and decisions made by a group of senior executives who oversee the IT strategy and governance of the organization. They may provide some insights into the information security policy, but they are not sufficientto evaluate its adequacy3. Alignment with the IT tactical plan is a measure of how well the information security policy supports the short-term actions and projects that implement the IT strategy. However, the IT tactical plan itself shouldbe aligned with the business objectives, and not vice versa4. Compliance with industry best practice is a desirable quality of an information security policy, but it is not a guarantee of its effectiveness or suitability for the organization. Industry best practices are general guidelines or recommendations that may not apply to every organization or situation. An information security policy should be customized and tailored to the specific context and needs of the organization. References:
* The 12 Elements of an Information Security Policy | Exabeam1
* 11 Key Elements of an Information Security Policy | Egnyte2
* What is an IT steering committee? Definition, roles & responsibilities ...3
* What is IT Strategy? Definition, Components & Best Practices | BMC ...4
* IT Security Policy: Key Components & Best Practices for Every Business
CISA-KR 문제 408
IS 감사원은 매우 민감한 데이터 센터에 대한 무단 액세스가 피기백이나 테일게이팅을 통해 이루어질 수 있다는 우려를 갖고 있습니다. 다음 중 가장 좋은 권장 사항은 무엇입니까? (CISA 인증 - 정보 시스템 감사원 공식 책에서 정답을 선택하고 설명을 제공하세요)
정답: C
The best recommendation to prevent unauthorized access to a highly sensitive data center by piggybacking or tailgating is to use an airlock entrance. An airlock entrance is a type of access control system that consists of two doors that are interlocked, so that only one door can be opened at a time. This prevents an unauthorized person from following an authorized person into the data center without being detected. An airlock entrance can also be integrated with other security measures, such as biometrics, card readers, or PIN pads, to verify the identity and authorization of each person entering the data center.
Biometrics (option A) is a method of verifying the identity of a person based on their physical or behavioral characteristics, such as fingerprints, iris scans, or voice recognition. Biometrics can provide a high level of security, but they are not sufficient to prevent piggybacking or tailgating, as an unauthorized person can still follow an authorized person who has been authenticated by the biometric system.
Procedures for escorting visitors (option B) is a policy that requires all visitors to the data center to be accompanied by an authorized employee at all times. This can help prevent unauthorized access by visitors, but it does not address the risk of piggybacking or tailgating by other employees or contractors who may have legitimate access to the building but not to the data center.
Intruder alarms (option D) are devices that detect and alert when an unauthorized person enters a restricted area. Intruder alarms can provide a deterrent and a response mechanism for unauthorized access, but they are not effective in preventing piggybacking or tailgating, as they rely on the detection of the intruder after they have already entered the data center.
References: 1: CISA Certification | Certified Information Systems Auditor | ISACA 2: CISA Certified Information Systems Auditor Study Guide, 4th Edition 3: CISA - Certified Information Systems Auditor Study Guide [Book]
Biometrics (option A) is a method of verifying the identity of a person based on their physical or behavioral characteristics, such as fingerprints, iris scans, or voice recognition. Biometrics can provide a high level of security, but they are not sufficient to prevent piggybacking or tailgating, as an unauthorized person can still follow an authorized person who has been authenticated by the biometric system.
Procedures for escorting visitors (option B) is a policy that requires all visitors to the data center to be accompanied by an authorized employee at all times. This can help prevent unauthorized access by visitors, but it does not address the risk of piggybacking or tailgating by other employees or contractors who may have legitimate access to the building but not to the data center.
Intruder alarms (option D) are devices that detect and alert when an unauthorized person enters a restricted area. Intruder alarms can provide a deterrent and a response mechanism for unauthorized access, but they are not effective in preventing piggybacking or tailgating, as they rely on the detection of the intruder after they have already entered the data center.
References: 1: CISA Certification | Certified Information Systems Auditor | ISACA 2: CISA Certified Information Systems Auditor Study Guide, 4th Edition 3: CISA - Certified Information Systems Auditor Study Guide [Book]
CISA-KR 문제 409
최종 사용자 컴퓨팅(EUC)에서 생성된 보고서를 사용할 때 가장 큰 위험은 무엇입니까?
정답: A
End-user computing (EUC) is a system in which users are able to create working applications besides the divided development process of design, build, test and release that is typically followed by software engineers1. Examples of EUC tools include spreadsheets, databases, low-code/no-code platforms, and generative AI applications2. EUC tools can provide flexibility, efficiency, and innovation for the users, but they also pose significant risks if not properly managed and controlled3.
The greatest risk when relying on reports generated by EUC is that the data may be inaccurate. Data accuracy refers to the extent to which the data in the reports reflect the true values of the underlying information4.
Inaccurate data can lead to erroneous decisions, misleading analysis, unreliable reporting, and compliance violations. Some of the factors that can cause data inaccuracy in EUC reports are:
Lack of rigorous testing: EUC tools may not undergo the same level of testing and validation as IT-developed applications, which can result in errors, bugs, or inconsistencies in the data processing and output3.
Lack of version and change control: EUC tools may not have a clear record of the changes made to them over time, which can create confusion, duplication, or loss of data. Users may also modify or overwrite the data without proper authorization or documentation3.
Lack of documentation and reliance on end-user who developed it: EUC tools may not have sufficient documentation to explain their purpose, functionality, assumptions, limitations, and dependencies. Users may also rely on the knowledge and expertise of the original developer, who may not be available or may not have followed best practices3.
Lack of maintenance processes: EUC tools may not have regular updates, backups, or reviews to ensure their functionality and security. Users may also neglect to delete or archive obsolete or redundant data3.
Lack of security: EUC tools may not have adequate access controls, encryption, or authentication mechanisms to protect the data from unauthorized access, modification, or disclosure. Users may also store or share the data in insecure locations or devices3.
Lack of audit trail: EUC tools may not have a traceable history of the data sources, inputs, outputs, calculations, and transformations. Users may also manipulate or falsify the data without detection or accountability3.
Overreliance on manual controls: EUC tools may depend on human intervention to input, verify, or correct the data, which can introduce errors, delays, or biases. Users may also lack the skills or training to use the EUC tools effectively and efficiently3.
The other options are not as great as data inaccuracy when relying on EUC reports. Reports may not work efficiently, reports may not be timely, and historical data may not be available are all potential risks associated with EUC tools, but they are less severe and less frequent than data inaccuracy. Moreover, these risks can be mitigated by improving the performance, scheduling, and storage of the EUC tools. However, data inaccuracy can have a pervasive and lasting impact on the quality and credibility of the reports and the decisions based on them. Therefore, option A is the correct answer.
References:
What is Data Accuracy?
What Is End User Computing (EUC) Risk?
End-user computing
End-User Computing (EUC) Risks: A Comprehensive Guide
The greatest risk when relying on reports generated by EUC is that the data may be inaccurate. Data accuracy refers to the extent to which the data in the reports reflect the true values of the underlying information4.
Inaccurate data can lead to erroneous decisions, misleading analysis, unreliable reporting, and compliance violations. Some of the factors that can cause data inaccuracy in EUC reports are:
Lack of rigorous testing: EUC tools may not undergo the same level of testing and validation as IT-developed applications, which can result in errors, bugs, or inconsistencies in the data processing and output3.
Lack of version and change control: EUC tools may not have a clear record of the changes made to them over time, which can create confusion, duplication, or loss of data. Users may also modify or overwrite the data without proper authorization or documentation3.
Lack of documentation and reliance on end-user who developed it: EUC tools may not have sufficient documentation to explain their purpose, functionality, assumptions, limitations, and dependencies. Users may also rely on the knowledge and expertise of the original developer, who may not be available or may not have followed best practices3.
Lack of maintenance processes: EUC tools may not have regular updates, backups, or reviews to ensure their functionality and security. Users may also neglect to delete or archive obsolete or redundant data3.
Lack of security: EUC tools may not have adequate access controls, encryption, or authentication mechanisms to protect the data from unauthorized access, modification, or disclosure. Users may also store or share the data in insecure locations or devices3.
Lack of audit trail: EUC tools may not have a traceable history of the data sources, inputs, outputs, calculations, and transformations. Users may also manipulate or falsify the data without detection or accountability3.
Overreliance on manual controls: EUC tools may depend on human intervention to input, verify, or correct the data, which can introduce errors, delays, or biases. Users may also lack the skills or training to use the EUC tools effectively and efficiently3.
The other options are not as great as data inaccuracy when relying on EUC reports. Reports may not work efficiently, reports may not be timely, and historical data may not be available are all potential risks associated with EUC tools, but they are less severe and less frequent than data inaccuracy. Moreover, these risks can be mitigated by improving the performance, scheduling, and storage of the EUC tools. However, data inaccuracy can have a pervasive and lasting impact on the quality and credibility of the reports and the decisions based on them. Therefore, option A is the correct answer.
References:
What is Data Accuracy?
What Is End User Computing (EUC) Risk?
End-user computing
End-User Computing (EUC) Risks: A Comprehensive Guide
CISA-KR 문제 410
국제 기구가 글로벌 데이터 개인정보 보호 정책을 도입하려고 할 때 IS 감사원이 가장 우려해야 할 사항은 무엇입니까?
정답: B
Comprehensive and Detailed Step-by-Step Explanation:
Thebiggest concernwhen implementing aglobal data privacy policyis thatlocal regulations may contradictthe global policy, leading tolegal and compliance risks.
* Local Regulations May Contradict the Policy (Correct Answer - B)
* Different countries havevarying data privacy laws(e.g.,GDPR in Europe,CCPA in California, PDPA in Singapore).
* A global policy mayconflict with stricter local laws, making compliancechallenging.
* Example:GDPR requiresexplicit consentfor data processing, but other jurisdictions may allowimplied consent.
* Requirements May Become Unreasonable (Incorrect - A)
* Not a primary risk; compliance is more critical.
* Conflicts with Application Requirements (Incorrect - C)
* Applications shouldadapt to regulations, not the other way around.
* Local Management Resistance (Incorrect - D)
* Management acceptance is important but can beaddressed through training.
References:
* ISACA CISA Review Manual
* GDPR (General Data Protection Regulation)
* ISO 27701 (Privacy Information Management System)
Thebiggest concernwhen implementing aglobal data privacy policyis thatlocal regulations may contradictthe global policy, leading tolegal and compliance risks.
* Local Regulations May Contradict the Policy (Correct Answer - B)
* Different countries havevarying data privacy laws(e.g.,GDPR in Europe,CCPA in California, PDPA in Singapore).
* A global policy mayconflict with stricter local laws, making compliancechallenging.
* Example:GDPR requiresexplicit consentfor data processing, but other jurisdictions may allowimplied consent.
* Requirements May Become Unreasonable (Incorrect - A)
* Not a primary risk; compliance is more critical.
* Conflicts with Application Requirements (Incorrect - C)
* Applications shouldadapt to regulations, not the other way around.
* Local Management Resistance (Incorrect - D)
* Management acceptance is important but can beaddressed through training.
References:
* ISACA CISA Review Manual
* GDPR (General Data Protection Regulation)
* ISO 27701 (Privacy Information Management System)
- 다른 버전
- 239ISACA.CISA-KR.v2026-08-15.q712
- 4249ISACA.CISA-KR.v2026-05-16.q709
- 1832ISACA.CISA-KR.v2026-05-06.q261
- 3201ISACA.CISA-KR.v2026-03-16.q665
- 4691ISACA.CISA-KR.v2026-03-07.q651
- 4499ISACA.CISA-KR.v2025-04-03.q628
- 3792ISACA.CISA-KR.v2025-04-02.q544
- 4293ISACA.CISA-KR.v2025-03-31.q534
- 5446ISACA.CISA-KR.v2025-03-28.q617
- 3273ISACA.CISA-KR.v2025-03-19.q581
- 4100ISACA.CISA-KR.v2025-03-03.q807
- 5235ISACA.CISA-KR.v2024-02-07.q421
- 2903ISACA.CISA-KR.v2024-01-31.q392
- 5412ISACA.CISA-KR.v2023-10-24.q329
- 5244ISACA.CISA-KR.v2023-07-31.q266
- 3244ISACA.CISA-KR.v2023-06-23.q324
- 최근 업로드
- 239ISACA.CISA-KR.v2026-08-15.q712
- 181Microsoft.MS-700-KR.v2026-08-15.q203
- 134Microsoft.AZ-305-KR.v2026-08-14.q177
- 203Microsoft.DP-900-KR.v2026-08-13.q130
- 290Microsoft.PL-600.v2026-08-11.q206
- 225Microsoft.DP-100.v2026-08-11.q160
- 189Oracle.1Z0-1048-25.v2026-08-11.q68
- 160ISQI.CTAL-TAE.v2026-08-11.q37
- 202ServiceNow.CIS-HR.v2026-08-11.q84
- 282Salesforce.Plat-Arch-201.v2026-08-10.q101
[×]
PDF 파일 다운로드
메일 주소를 입력하시고 다운로드 하세요. ISACA.CISA-KR.v2025-04-07.q633 모의시험 시험자료를 다운 받으세요.