The best audit procedure to determine whether a firewall is configured in compliance with the organization's security policy is reviewing the parameter settings. Parameter settings are values or options that define how a firewall operates and functions, such as rules, filters, ports, protocols, etc. By reviewing the parameter settings of a firewall, an IS auditor can verify whether they match with the organization's security policy, which is a document that outlines the security objectives, requirements, and guidelines for an organization's information systems and resources. Reviewing the system log is a possible audit procedure to determine whether a firewall is configured in compliance with the organization's security policy, but it is not the best one, as a system log records events or activities that occur on a firewall, such as connections, requests, responses, errors, alerts, etc., and may not indicate whether they comply with the organization's security policy. Interviewing the firewall administrator is a possible audit procedure to determine whether a firewall is configured in compliance with the organization's security policy, but it is not the best one, as a firewall administrator may not provide accurate or reliable information about the firewall configuration, and may have conflicts of interest or ulterior motives. Reviewing the actual procedures is a possible audit procedure to determine whether a firewall is configured in compliance with the organization's security policy, but it is not the best one, as actual procedures describe how a firewall is configured and maintained, such as installation, testing, updating, etc., and may not reflect whether they comply with the organization's security policy.

Resilience is the ability of an organization to continue to operate effectively during or after a disruptive event. A business impact analysis (BIA) is a key process to identify the critical systems and processes that support the organization's objectives and determine the impact of their disruption. Without a BIA, the organization may not be able to prioritize the recovery of the most important systems and processes, which poses the greatest risk to its resilience. The other options are not as significant as a BIA, as they relate to data quality, system monitoring, and user acceptance testing, which are important but not essential for resilience. References: CISA Review Manual (Digital Version), Domain 4: Information Systems Operations and Business Resilience, Section 4.2 Business Continuity Planning1

The best method to prevent wire transfer fraud by bank employees is system-enforced dual control. System- enforced dual control is a segregation of duties control that requires two or more individuals to perform or authorize a transaction or activity using a system that enforces this requirement. System-enforced dual control can prevent wire transfer fraud by requiring independent verification and approval of payment requests, amounts, and recipients by different bank employees using a system that does not allow any single employee to complete the transaction alone. The other options are not as effective as system-enforced dual control in preventing wire transfer fraud, as they do not involve independent checks or approvals using a system.
Independent reconciliation is a detective control that can help compare and confirm payment records with bank statements, but it does not prevent wire transfer fraud from occurring. Re-keying of wire dollar amounts is an input control that can help detect any errors or discrepancies in payment amounts, but it does not prevent wire transfer fraud from occurring. Two-factor authentication control is an access control that can help verify the identity and authorization of bank employees, but it does not prevent wire transfer fraud from occurring. References: CISA Review Manual (DigitalVersion), Chapter 3, Section 3.2

Function point analysis (FPA) is the best methodology to use for estimating the complexity of developing a large business application. FPA is a technique that measures the functionality of a software system based on the user requirements and the business processes that the system supports. FPA assigns a numerical value to each function or feature of the system, based on its type, complexity, and relative size. The total number of function points represents the size and complexity of the system, which can be used to estimate the development effort, cost, and time.
FPA has several advantages over other estimation methods, such as:
* It is independent of the technology, programming language, or development methodology used for the system. Therefore, it can be applied consistently across different platforms and environments.
* It is based on the user perspective and the business value of the system, rather than the technical details or implementation aspects. Therefore, it can be performed early in the project life cycle, before the design or coding phases.
* It is objective and standardized, as it follows a set of rules and guidelines defined by the International Function Point Users Group (IFPUG). Therefore, it can reduce ambiguity and improve accuracy and reliability of the estimates.
* It is adaptable and scalable, as it can handle changes in the user requirements or the system scope.
Therefore, it can support agile and iterative development approaches.
References:
* 1: Function Point Analysis - Introduction and Fundamentals
* 2: Software Engineering | Functional Point (FP) Analysis