CISA-KR 문제 201
A main ledger is a summary record of all transactions for all accounts in an accounting system. The mapping of accounts between a subledger and a main ledger is the process of linking or reconciling the transactions in the subledger with the corresponding entries in the main ledger. If there are flaws in the mapping of accounts, such as missing, duplicated, or incorrect transactions, the main ledger may not reflect the true financial position and performance of the organization. This may lead to inaccurate financial reporting, which may affect decision making, compliance, auditing, taxation, and stakeholder confidence.
Double-posting of a single journal entry, inability to support new business transactions, and unauthorized alteration of account attributes are not the greatest concerns for an IS auditor if there are flaws in the mapping of accounts between a front-end subledger and a main ledger. These are possible consequences or causes of flaws in the mapping of accounts, but they do not have as significant an impact as inaccuracy of financial reporting. Double-posting of a single journal entry may result in errors or discrepancies in the main ledger balances. Inability to support new business transactions may indicate limitations or inefficiencies in the accounting system design or configuration. Unauthorized alteration of account attributes may suggest weaknesses or breaches in access control or segregation of duties.
CISA-KR 문제 202
ISACA CISA Reference:IT governance frameworks stress the need for user-centric IT policies to mitigate shadow IT risks.
Risk Implication:Shadow IT introduces security vulnerabilities, compliance risks, and potential data breaches.
CISA-KR 문제 203
Strategic program management is the coordinated planning, management, and execution of multiple related projects that are directed toward the same strategic goals12.
Aligning projects with business portfolios means ensuring that the projects within a program are aligned with the organization's strategic objectives, vision, and mission .
Aligning projects with business portfolios helps to prioritize the most valuable and impactful projects, optimize the allocation of resources, monitor the progress and performance of the program, and deliver the expected benefits and outcomes .
Implementing stage gates (option A) is a process of reviewing and approving projects at predefined points in their lifecycle to ensure that they meet the quality, scope, time, and cost criteria. While this can help to control and improve the project management process, it does not necessarily facilitate strategic program management, as it does not address the alignment of projects with business portfolios.
Establishing a quality assurance (QA) process (option B) is a process of ensuring that the project deliverables meet the quality standards and requirements of the stakeholders. While this can help to enhance the quality and satisfaction of the project outcomes, it does not necessarily facilitate strategic program management, as it does not address the alignment of projects with business portfolios.
Tracking key project milestones (option D) is a process of monitoring and reporting the completion of significant events or deliverables in a project. While this can help to measure and communicate the progress and status of the project, it does not necessarily facilitate strategic program management, as it does not address the alignment of projects with business portfolios.
Therefore, the best option that facilitates strategic program management is aligning projects with business portfolios (option C), as this ensures that the projects within a program are consistent with the organization's strategic goals and objectives.
References: 1: Program Management: The Key to Strategic Execution 2: The Ultimate Guide to Program Management [2023] * Asana : Project Portfolio Management - PMI : Aligning Projects with Strategy - Harvard Business Review : What Is Stage-Gate Process? - ProjectManager.com : Quality Assurance in Project Management - PMI : What Is a Milestone in Project Management? - TeamGantt
CISA-KR 문제 204
CISA-KR 문제 205
A comparison of future needs against current capabilities, a risk-based ranking of projects, and IT budgets linked to the organization's budget are all important elements of an IT strategic plan, but they do not necessarily leverage IT in achieving organizational goals. A comparison of future needs against current capabilities can help identify gaps and opportunities for improvement, but it does not provide a clear direction or roadmap for how to achieve them. A risk-based ranking of projects can help prioritize the most critical and beneficial projects, but it does not ensure that they are aligned with the business strategy or that they deliver value to the stakeholders. IT budgets linked to the organization's budget can help allocate resources and monitor costs, but they do not reflect the impact or contribution of IT to the business performance or growth.
References:
Implement Agile IT Strategic Planning with Enterprise Architecture - The Open Group Blog What is enterprise architecture? A framework for transformation | CIO Strategic Planning and Enterprise Architecture
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