무료 온라인 액세스 ISACA.CISA-KR.v2026-05-16.q709 모의 시험 (Page 3)

CISA-KR 문제 6

다음 테스트 중 어떤 테스트가 다른 서브루틴의 최근 변경으로 인해 한 서브루틴에 발생한 오류를 가장 잘 감지할 수 있습니까?

A. 블랙박스 테스트

B. 회귀 테스트

C. 스트레스 테스트

D. 사용자 수용 테스트(UAT)

CISA-KR 문제 7

다음 중 POS(판매 시점 관리) 시스템과 총계정원장 간의 인터페이스가 매출 데이터를 완전하고 정확하게 전송하고 있음을 IS 감사자에게 보장하는 것은 무엇입니까?

A. 고객 판매 영수증의 전자 사본이 보관됩니다.

B. 월별 은행 거래 내역은 예외 없이 대조됩니다.

C. 야간 일괄 처리가 실시간 처리로 대체되었습니다.

D. POS 인터페이스를 통해 전송되는 데이터는 암호화됩니다.

정답: A

The best option to provide an IS auditor assurance that the interface between a point-of-sale (POS) system and the general ledger is transferring sales data completely and accurately is A. Electronic copies of customer sales receipts are maintained. Electronic copies of customer sales receipts are records of the transactions that occurred at the POS system, which can be compared with the data transferred to the general ledger. This can help detect any errors, omissions, or discrepancies in the data transfer process and ensure that the sales data is complete and accurate.
The other options are not as effective as A in providing assurance that the interface between the POS system and the general ledger is transferring sales data completely and accurately. B. Monthly bank statements are reconciled without exception. Monthly bank statements are records of the cash inflows and outflows of the organization, which may not match with the sales data recorded by the POS system and the general ledger.
For example, there may be delays, discounts, returns, or refundsthat affect the cash flow but not the sales revenue. Therefore, reconciling monthly bank statements without exception does not necessarily mean that the sales data is complete and accurate. C. Nightly batch processing has been replaced with real-time processing. Nightly batch processing is a method of transferring data from the POS system to the general ledger in batches at a scheduled time, usually at night. Real-time processing is a method of transferring data from the POS system to the general ledger as soon as the transactions occur. Real-time processing may improve the timeliness and efficiency of the data transfer process, but it does not guarantee that the sales data is complete and accurate. There may still be errors, omissions, or discrepancies in the data transfer process that need to be detected and corrected. D. The data transferred over the POS interface is encrypted.
Encryption is a process of transforming data into an unreadable form using a secret key or algorithm, so that only authorized parties can access the original data. Encryption protects the confidentiality and security of the data transferred over the POS interface, but it does not ensure that the sales data is complete and accurate.
There may still be errors, omissions, or discrepancies in the data transfer process that need to be detected and corrected.
References:
ISACA, CISA Review Manual, 27th Edition, 2019, p. 2471
ISACA, CISA Review Questions, Answers and Explanations Database - 12 Month Subscription2 Sales Audit Overview - Oracle3 Notes on Audit of Ledgers - Guidelines to Auditors - Accountlearning

CISA-KR 문제 8

다음 중 IS 감사자가 운영 체제 매개변수 수정이 승인되었는지 여부를 판단하기 위해 가장 검토할 가능성이 높은 항목은 무엇입니까?

A. 종료 루틴에 대한 문서화

B. 시스템 초기화 로그

C. 변경 제어 로그

D. 보안 시스템 매개변수

CISA-KR 문제 9

회계 부서에서는 중요한 재무 거래를 계산하기 위해 스프레드시트를 사용합니다. 다음 중 스프레드시트의 데이터 보안을 유지하는 데 가장 중요한 통제 방법은 무엇입니까?

A. 스프레드시트와 재무 시스템 간에 조정 프로세스가 있습니다.

B. 스프레드시트의 별도 사본이 정기적으로 백업됩니다.

C. 의도치 않은 변경을 방지하기 위해 스프레드시트가 잠겨 있습니다.

D. 스프레드시트 접근 권한은 접근 권한이 필요한 사람에게만 부여됩니다.

CISA-KR 문제 10

정보 시스템(IS) 감사자가 새 서버 설치를 검토하고 있습니다. IS 감사자의 주요 목표는 다음 사항을 확인하는 것입니다.

A. 보안 매개변수는 제조업체의 표준에 따라 설정됩니다.

B. 상세한 사업 계획서가 구매 전에 공식적으로 승인되었습니다.

C. 보안 매개변수는 조직의 정책에 따라 설정됩니다.

D. 조달 프로젝트는 최소 3개 이상의 서로 다른 공급업체로부터 대출 기관을 초청했습니다.

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 settingsor 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]

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