CISA-CN Exam Question 436
IS 審核員在審查作業排程工具時注意到效能和可靠性問題。下列哪一項最可能影響該工具?
Correct Answer: D
The performance and reliability of a job scheduling tool can be significantly affected if maintenance patches and the latest enhancement upgrades are missing1. These patches and upgrades often contain fixes for known issues and improvements to the tool's functionality. If they are not applied, the tool may continue to exhibit known problems or fail to benefit from enhancements that could improve its performance and reliability1. While factors like administrator password requirements23, number of support staff45, and tool classification64 can impact various aspects of a tool's operation, they are less likely to be the direct cause of performance and reliability problems.
References:
Patch Management Definition & Best Practices - Rapid7
Password must meet complexity requirements - Windows Security
NIST's New Password Rule Book: Updated Guidelines Offer Benefits and Risk - ISACA Workforce optimization: Staff scheduling with AI | McKinsey Poor Employee Scheduling - Major Consequences And Solutions A Critical Analysis of Job Shop Scheduling in Context of Industry 4.0
References:
Patch Management Definition & Best Practices - Rapid7
Password must meet complexity requirements - Windows Security
NIST's New Password Rule Book: Updated Guidelines Offer Benefits and Risk - ISACA Workforce optimization: Staff scheduling with AI | McKinsey Poor Employee Scheduling - Major Consequences And Solutions A Critical Analysis of Job Shop Scheduling in Context of Industry 4.0
CISA-CN Exam Question 437
內部稽核團隊正在決定是否使用由不同國家/地區的第三方託管的稽核管理應用程式。
與在託管應用程式中上傳工資審計文件相關的最重要的考慮因素是什麼?
與在託管應用程式中上傳工資審計文件相關的最重要的考慮因素是什麼?
Correct Answer: C
This is because privacy regulations are laws or rules that protect the personal information of individuals from unauthorized access, use, disclosure, or transfer by third parties. Payroll audit documentation may contain sensitive and confidential data, such as employee names, salaries, benefits, taxes, deductions, and bank accounts. If the audit management application is hosted by a third party in a different country, the organization may need to comply with the privacy regulations of both its own country and the host country, as well as any international or regional agreements or frameworks that apply. Privacy regulations may impose various requirements and obligations on the organization, such as obtaining consent from the data subjects, implementing appropriate security measures, notifying data breaches, and ensuring data quality and accuracy.
Privacy regulations may also grant various rights to the data subjects, such as accessing, correcting, deleting, or transferring their data. Failing to comply with privacy regulations may expose the organization to significant risks and consequences, such as legal actions, fines, sanctions, reputational damage, or loss of trust.
Some examples of privacy regulations affecting the organization are:
* The General Data Protection Regulation (GDPR), which is a comprehensive and strict privacy regulation that applies to any organization that processes personal data of individuals in the European Union (EU) or offers goods or services to them, regardless of where the organization or the data is located1.
* The California Consumer Privacy Act (CCPA), which is a broad and influential privacy regulation that applies to any organization that collects personal information of California residents and meets certain thresholds of revenue, data volume, or data sharing2.
* The Health Insurance Portability and Accountability Act (HIPAA), which is a sector-specific privacy regulation that applies to any organization that handles protected health information (PHI) of individuals in the United States, such as health care providers, health plans, or health care clearinghouses3.
Therefore, before using an audit management application hosted by a third party in a different country, the internal audit team should conduct a thorough assessment of the privacy regulations affecting the organization and ensure that they have adequate policies, procedures, and controls in place to comply with them.
Privacy regulations may also grant various rights to the data subjects, such as accessing, correcting, deleting, or transferring their data. Failing to comply with privacy regulations may expose the organization to significant risks and consequences, such as legal actions, fines, sanctions, reputational damage, or loss of trust.
Some examples of privacy regulations affecting the organization are:
* The General Data Protection Regulation (GDPR), which is a comprehensive and strict privacy regulation that applies to any organization that processes personal data of individuals in the European Union (EU) or offers goods or services to them, regardless of where the organization or the data is located1.
* The California Consumer Privacy Act (CCPA), which is a broad and influential privacy regulation that applies to any organization that collects personal information of California residents and meets certain thresholds of revenue, data volume, or data sharing2.
* The Health Insurance Portability and Accountability Act (HIPAA), which is a sector-specific privacy regulation that applies to any organization that handles protected health information (PHI) of individuals in the United States, such as health care providers, health plans, or health care clearinghouses3.
Therefore, before using an audit management application hosted by a third party in a different country, the internal audit team should conduct a thorough assessment of the privacy regulations affecting the organization and ensure that they have adequate policies, procedures, and controls in place to comply with them.
CISA-CN Exam Question 438
在決定 IT 專案完成的工作是否符合預算成本時,最適合檢視下列哪一項?
Correct Answer: B
EVA is a project management technique that measures the performance of a project by comparing the actual work completed, the actual costs incurred, and the planned costs for the work scheduled. EVA can help determine if the project is on track, ahead of schedule, or behind schedule, and if the project is under budget, over budget, or on budget. EVA can also help forecast the final cost and schedule of the project based on the current performance.
References
ISACA CISA Review Manual, 27th Edition, page 255
18. Project Completion - Project Management - 2nd Edition
How to Measure Project Success | Smartsheet
References
ISACA CISA Review Manual, 27th Edition, page 255
18. Project Completion - Project Management - 2nd Edition
How to Measure Project Success | Smartsheet
CISA-CN Exam Question 439
受審核方不同意業務報告草案中提出的糾正措施建議。
下列哪一項是 IS 審計員在準備最終報告時的最佳行動方案?
下列哪一項是 IS 審計員在準備最終報告時的最佳行動方案?
Correct Answer: B
The IS auditor's best course of action when preparing the final report is to include the position supported by senior management in the final engagement report. The IS auditor should communicate the audit findings and recommendations to senior management and obtain their feedback and approval before issuing the final report. If there is a disagreement between the auditee and the IS auditor regarding a recommendation for corrective action, the IS auditor should present both sides of the argument and the supporting evidence, and seek senior management's opinion and decision. The IS auditor should respect and follow senior management' s position, and include it in the final engagement report, along with the auditee's comments if applicable. The other options arenot the best course of action, because they either do not resolve the disagreement, do notreflect senior management's authority, or do not report the audit results accurately and completely. References: CISA Review Manual (Digital Version)1, Chapter 2, Section 2.2.5
CISA-CN Exam Question 440
IS 稽核員正在評估從一個資料庫管理系統 (DBMS) 遷移到另一個資料庫管理系統 (DBMS) 相關的風險。下列哪一項對於確保整個變更過程中系統的完整性最有幫助?
Correct Answer: C
The most helpful thing to ensure the integrity of the system throughout the change when moving from one database management system (DBMS) to another is preserving the same data structure. A DBMS is a software system that manages and manipulates data stored in a database, such as creating, updating, querying, deleting, etc. A database is a collection of structured or organized data that can be accessed or manipulated by a DBMS. A data structure is a way of organizing or arranging data in a database, such as tables, columns, rows, keys, indexes, etc. Preserving the same data structure when moving from one DBMS to another can help ensure the integrity of the system throughout the change, by maintaining the consistency and accuracy of data in the database, and avoiding any errors or issues that may arise from incompatible or inconsistent data structures between different DBMSs. Preserving the same data classifications is a possible thing to ensure the integrity of the system throughout the change when moving from one DBMS to another, but it is not the most helpful one. Data classifications are categories or labels that define the level of sensitivity or importance of data in a database, such as public, confidential, secret, etc. Data classifications can help protect the security and privacy of data in the database by applying appropriate controls or restrictions on data access or use based on their classifications. Preserving the same data classifications when moving from one DBMS to another can help ensure the integrity of the system throughout the change by preventing unauthorized or inappropriate access or use of data in the database. However, this may not be directly related to the DBMS change, as it may apply to any data migration or transfer process. Preserving the same data inputs is a possible thing to ensure the integrity of the system throughout the change when moving from one DBMS to another, but it is not the most helpful one. Data inputs are sources or methods that provide data to a database, such as user inputs, sensors, files, etc. Data inputs can affect the quality and validity of data in the database by introducing errors or inconsistencies in data entry or collection. Preserving the same data inputs when moving from one DBMS to another can help ensure the integrity of the system throughout the change by reducing errors or inconsistencies in data input or collection.
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