CISA-KR 문제 476
온라인 신청에서 거래 감사 추적에 대한 가장 많은 정보를 제공하는 것은 다음 중 무엇입니까?
정답: C
In an online application, data architecture provides the most information about the transaction audit trail, as it describes how data are created, stored, processed, accessed and exchanged among different components of the application. Data architecture includes data models, schemas, dictionaries, metadata, standards and policies that define the structure, quality, integrity, security and governance of data. Data architecture can help the IS auditor to trace the origin, flow, transformation and destination of data in an online transaction, and to identify the key data elements, attributes and relationships that are relevant for audit purposes. A system/process flowchart is a graphical representation of the sequence of steps or activities that are performed by a system or process. A system/process flowchart can provide some information about the transaction audit trail, but it is not as detailed or comprehensive as data architecture. A system/process flowchart shows the inputs, outputs, decisions and actions of a system or process, but it does not show the data elements, attributes and relationships that are involved in each step or activity. A file layout is a specification of the format and structure of a data file. A file layout can provide some information about the transaction audit trail, but it is not as detailed or comprehensive as data architecture. A file layout shows the fields, types, lengths and positions of data in a file, but it does not show the origin, flow, transformation and destination of data in an online transaction. Source code documentation is a description of the logic, functionality and purpose of a program or module written in a programming language. Source code documentation can provide some information about the transaction audit trail, but it is not as detailed or comprehensive as data architecture. Source code documentation shows the instructions, variables and parameters that are used to perform calculations and operations on data, but it does not show the data elements, attributes and relationships that are involved in each instruction or operation. References: CISA Review Manual (Digital Version) 1, Chapter 4: Information Systems Operations and Business Resilience, Section 4.2: Data Administration Practices.
CISA-KR 문제 477
IS 감사원은 사업 비용 청구 시스템 내에서 사기를 방지하는 프로세스를 검토하라는 임무를 받았습니다. 다음 이해 관계자 중 이 검토에 가장 중요한 것은 무엇입니까?
정답: D
The business process owner is the most important stakeholder to involve in the review of the processes that prevent fraud within a business expense claim system. This is because the business process owner is responsible for defining, implementing, and monitoring the business rules and policies that govern the expense claim process. The business process owner also has the authority and accountability to approve or reject expense claims, as well as to investigate and report any suspicious or fraudulent activities. The business process owner can provide valuable insights and feedback to the IS auditor on the effectiveness and efficiency of the current processes, aswell as the potential risks and controls that need to be addressed12.
The information security manager is not the most important stakeholder because their role is mainly focused on ensuring the confidentiality, integrity, and availability of the information systems and data that support the expense claim process. The information security manager can help the IS auditor with assessing the technical aspects of the system, such as access controls, encryption, logging, and backup, but they may not have sufficient knowledge or authority over the business rules and policies that prevent fraud1.
The quality assurance (QA) manager is not the most important stakeholder because their role is mainly focused on ensuring the quality and reliability of the software applications and systems that support the expense claim process. The QA manager can help the IS auditor with testing and verifying the functionality and performanceof the system, but they may not have sufficient knowledge or authority over the business rules and policies that prevent fraud1.
The business department executive is not the most important stakeholder because their role is mainly focused on overseeing the strategic objectives and financial performance of the business department that uses the expense claim system. The business department executive can help the IS auditor with understanding the business context and needs of the expense claim process, but they may not have sufficient knowledge or authority over the operational details and controls that prevent fraud
The information security manager is not the most important stakeholder because their role is mainly focused on ensuring the confidentiality, integrity, and availability of the information systems and data that support the expense claim process. The information security manager can help the IS auditor with assessing the technical aspects of the system, such as access controls, encryption, logging, and backup, but they may not have sufficient knowledge or authority over the business rules and policies that prevent fraud1.
The quality assurance (QA) manager is not the most important stakeholder because their role is mainly focused on ensuring the quality and reliability of the software applications and systems that support the expense claim process. The QA manager can help the IS auditor with testing and verifying the functionality and performanceof the system, but they may not have sufficient knowledge or authority over the business rules and policies that prevent fraud1.
The business department executive is not the most important stakeholder because their role is mainly focused on overseeing the strategic objectives and financial performance of the business department that uses the expense claim system. The business department executive can help the IS auditor with understanding the business context and needs of the expense claim process, but they may not have sufficient knowledge or authority over the operational details and controls that prevent fraud
CISA-KR 문제 478
감사 업무를 준비할 때 감사 목표를 문서화하는 주된 목적은 무엇입니까?
정답: B
The primary purpose of documenting audit objectives when preparing for an engagement is to identify areas with relatively high probability of material problems. Audit objectives are statements that describe what the audit intends to accomplish or verify during the engagement. Audit objectives help the IS auditor to focus on the key areas of risk or concern, to design appropriate audit procedures and tests, and to evaluate audit evidence and results. By documenting audit objectives, the IS auditor can identify areas with relatively high probability of material problems that may affect the achievement of audit goals or business objectives.
Addressing the overall risk associated with the activity under review, ensuring maximum use of audit resources during the engagement and prioritizing and scheduling auditee meetings are also purposes of documenting audit objectives, but they are not as primary as identifying areas with high probability of material problems. References:
* CISA Review Manual, 27th Edition, page 1111
* CISA Review Questions, Answers & Explanations Database - 12 Month Subscription
Addressing the overall risk associated with the activity under review, ensuring maximum use of audit resources during the engagement and prioritizing and scheduling auditee meetings are also purposes of documenting audit objectives, but they are not as primary as identifying areas with high probability of material problems. References:
* CISA Review Manual, 27th Edition, page 1111
* CISA Review Questions, Answers & Explanations Database - 12 Month Subscription
CISA-KR 문제 479
IS 감사원은 SaaS(Software as a Service) 공급업체를 선택하기 전에 경영진에게 가장 중요한 조치로 무엇을 권고해야 할까요?
정답: B
Before selecting a SaaS vendor, the most important action is to complete a risk assessment. A risk assessment is a process of identifying, analyzing, and evaluating the potential risks associated with outsourcing software and IT infrastructure to a third-party provider. A risk assessment helps to determine the impact and likelihood of various threats, such as data breaches, service disruptions, vendor lock-in, compliance issues, and legal disputes. A risk assessment also helps to identify the mitigation strategies and controls that can reduce or eliminate the risks.
A risk assessment is more important than determining service level requirements, performing a business impact analysis (BIA), or conducting a vendor audit because it provides the basis for these other actions.
Service level requirements are the expectations and obligations that define the quality and quantity of service that the vendor must provide to the customer. A BIA is a process of assessing the potential effects of an interruption or disruption of critical business functions or processes due to an incident or disaster. A vendor audit is a process of verifying the vendor's compliance with the contract terms, service levels, security policies, and best practices.
Service level requirements, BIA, and vendor audit are all important actions for selecting a SaaS vendor, but they depend on the results of the risk assessment. For example, service level requirements should reflect the risk appetite and tolerance of the customer, which are determined by the risk assessment. A BIA should prioritize the recovery of the most critical and vulnerable business functions or processes, which are identified by the risk assessment. A vendor audit should focus on the areas of highest risk and concern, which are highlighted by the risk assessment.
Therefore, an IS auditor should recommend to management that completing a risk assessment is the most important action before selecting a SaaS vendor.
References:
SaaS checklist: Nine factors to consider when selecting a vendor
SaaS vendor management: 10 best practices to achieve success
Best Practices for Software SaaS Vendor Selection and Negotiation
How to Evaluate SaaS Providers and Solutions by Developing ... - Gartner
A risk assessment is more important than determining service level requirements, performing a business impact analysis (BIA), or conducting a vendor audit because it provides the basis for these other actions.
Service level requirements are the expectations and obligations that define the quality and quantity of service that the vendor must provide to the customer. A BIA is a process of assessing the potential effects of an interruption or disruption of critical business functions or processes due to an incident or disaster. A vendor audit is a process of verifying the vendor's compliance with the contract terms, service levels, security policies, and best practices.
Service level requirements, BIA, and vendor audit are all important actions for selecting a SaaS vendor, but they depend on the results of the risk assessment. For example, service level requirements should reflect the risk appetite and tolerance of the customer, which are determined by the risk assessment. A BIA should prioritize the recovery of the most critical and vulnerable business functions or processes, which are identified by the risk assessment. A vendor audit should focus on the areas of highest risk and concern, which are highlighted by the risk assessment.
Therefore, an IS auditor should recommend to management that completing a risk assessment is the most important action before selecting a SaaS vendor.
References:
SaaS checklist: Nine factors to consider when selecting a vendor
SaaS vendor management: 10 best practices to achieve success
Best Practices for Software SaaS Vendor Selection and Negotiation
How to Evaluate SaaS Providers and Solutions by Developing ... - Gartner
CISA-KR 문제 480
다음 중 조직에서 취소된 사건의 수를 줄이는 데 가장 효과적인 것은 무엇입니까?
정답: C
Linking incidents to problem management activities would most effectively help to reduce the number of repeated incidents in an organization, because problem management aims to identify and eliminate the root causes of incidents and prevent their recurrence. Testing incident response plans, prioritizing incidents, and training incident management teams are all good practices, but they do not directly address the issue of repeated incidents. References: ISACA ITAF 3rd Edition Section 3600
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