Question 1091 · 1459 in bank
An IS auditor is examining a front-end subledger and a main ledger. Which of the following would be the GREATEST concern if there are flaws in the mapping of accounts between the two systems?
Show answer
Answer: D
Certified Information Systems Auditor1,459 questions across 146 pages are complete and free, with no account or card.
1459 questions in this bank
Free access · progress saved on this device
An IS auditor is examining a front-end subledger and a main ledger. Which of the following would be the GREATEST concern if there are flaws in the mapping of accounts between the two systems?
Answer: D
Which of the following areas is MOST likely to be overlooked when implementing a new data classification process?
Answer: D
End-user computing systems, including spreadsheets, databases, and other tools used by individual users, are often decentralized and may not be as rigorously controlled as centralized systems. These systems can be a source of data leakage or mishandling, and they may not be initially considered or adequately addressed when implementing a new data classification process. It's crucial to include end-user computing systems in the scope of data classification to ensure that sensitive data is properly identified, classified, and protected, regardless of where it resides within the organization. This helps prevent unintentional exposure of sensitive information and enhances overall data security.
Source: Adapted from community discussion — FAGFUR
An IS auditor is asked to provide feedback on the systems options analysis for a new project. The BEST course of action for the IS auditor would be to:
Answer: B
Rather than immediately identifying the best alternative or requesting another alternative, the auditor should focus on assessing the criteria used in the analysis. This involves reviewing the method used to evaluate and compare the different options. By commenting on the criteria, the auditor can help ensure that the decision-making process is sound, transparent, and aligned with the organization's objectives. This approach allows the auditor to contribute to the improvement of the decision-making process without prematurely favoring one alternative over another. It promotes a thorough understanding of the basis for the analysis and helps ensure that the organization considers all relevant factors when making a decision.
Source: Adapted from community discussion — FAGFUR
An IS auditor has been asked to audit the proposed acquisition of new computer hardware. The auditor's PRIMARY concern is that:
Answer: A
The first concern of an IS auditor should be to establish that the proposal meets the needs of the business, and this should be established by a clear business case. Although compliance with security standards is essential, as is meeting the needs of the users and having users involved in the implementation process, it is too early in the procurement process for these to be an IS auditors first concern
Source: Adapted from community discussion — Davolee
What would be an IS auditor's BEST course of action when an auditee is unable to close all audit recommendations by the time of the follow-up audit?
Answer: C
When an auditee is unable to close all audit recommendations by the time of the follow-up audit, the IS auditor's best course of action is to evaluate the residual risk due to open issues. This allows the auditor to understand the remaining risks that the organization faces due to unresolved audit findings and helps management make informed decisions regarding the need for further action or accepting the residual risk.
Source: Adapted from community discussion — SBD600
An IS auditor learns a server administration team regularly applies workarounds to address repeated failures of critical data processing services. Which of the following would BEST enable the organization to resolve this issue?
Answer: C
Problem management is focused on identifying and resolving the root causes of incidents and recurring issues. It aims to prevent the recurrence of incidents and improve the overall stability of services. In this scenario, the server administration team is applying workarounds to address repeated failures. Problem management would involve investigating the root causes of these failures and implementing corrective actions to prevent them from happening again in the future.
Source: Adapted from community discussion — FAGFUR
An IS auditor is informed that several spreadsheets are being used to generate key financial information. What should the auditor verify NEXT?
Answer: C
When an IS auditor is informed that several spreadsheets are being used to generate key financial information, the next step would typically involve assessing the control environment related to these spreadsheets. In this context, the auditor should verify: Risk Assessment: It helps in assessing the overall risk associated with the use of spreadsheets for financial information. This includes understanding the complexity, criticality, and potential impact of these spreadsheets on financial reporting. Control Evaluation: Having a complete inventory allows the auditor to evaluate the controls in place for each spreadsheet. This includes considerations such as data accuracy, integrity, security, and compliance with relevant policies and regulations. Efficiency and Effectiveness: It ensures that the auditor has a comprehensive view of the spreadsheet landscape, enabling them to focus on areas that are more prone to errors or manipulation.
Source: Adapted from community discussion — FAGFUR
An IS auditor is reviewing a contract for the outsourcing of IT facilities. If missing, which of the following should present the GREATEST concern to the auditor?
Answer: A
An IS auditor is reviewing a data conversion project. Which of the following is the auditor's BEST recommendation prior to go-live?
Answer: B
Conducting a mock conversion test is specifically focused on testing the data conversion process itself and is crucial for ensuring a smooth transition during go-live.
Source: Adapted from community discussion — FAGFUR
An IS auditor should ensure that an application's audit trail:
Answer: A
An audit trail is a record of system activities that is used to facilitate the reconstruction, review, and examination of the sequence of activities surrounding or leading to a specific operation, event, or problem. Ensuring that an application's audit trail has adequate security is crucial. This involves safeguarding the audit trail from unauthorized access, modification, or deletion.
Source: Adapted from community discussion — FAGFUR
Keyboard:J Kmove between questionsA–Dselect an answerRshow or hide the answer← →change page
CISA practice, question 1091. 1459 questions available.
Version 1.0.0. How we source questions