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ISACA Certified Information Systems Auditor Sample Questions (Q549-Q554):

NEW QUESTION # 549
Which of the following is the BEST way to mitigate the risk associated with unintentional modifications of complex calculations in end-user computing (EUC)?

A. Execute copies of EUC programs out of a secure library
B. Verify EUC results through manual calculations
C. implement complex password controls
D. Have an independent party review the source calculations

Answer: A

Explanation:
Explanation
The best way to mitigate the risk associated with unintentional modifications of complex calculations in end-user computing (EUC) is to execute copies of EUC programs out of a secure library. This will ensure that the original EUC programs are protected from unauthorized changes and that the copies are run in a controlled environment. A secure library is a repository of EUC programs that have been tested, validated, and approved by the appropriate authority. Executing copies of EUC programs out of a secure library can also help with version control, backup, and recovery of EUC programs. Having an independent party review the source calculations, implementing complex password controls, and verifying EUC results through manual calculations are not as effective as executing copies of EUC programs out of a secure library, as they do not prevent or detect unintentional modifications of complex calculations in EUC. References: End-User Computing (EUC) Risks: A Comprehensive Guide, End User Computing (EUC) Risk Management

NEW QUESTION # 550
During the planning stage of a compliance audit, an IS auditor discovers that a bank's inventory of compliance requirements does not include recent regulatory changes related to managing data risk. What should the auditor do FIRST?

A. Ask management why the regulatory changes have not been Included.
B. Report the missing regulatory updates to the chief information officer (CIO).
C. Exclude recent regulatory changes from the audit scope.
D. Discuss potential regulatory issues with the legal department

Answer: A

Explanation:
Explanation
Asking management why the regulatory changes have not been included is the first thing that an IS auditor should do during the planning stage of a compliance audit. An IS auditor should inquire about the reasons for not updating the inventory of compliance requirements with recent regulatory changes related to managing data risk. This will help the IS auditor to understand whether there is a gap in awareness, communication, or implementation of compliance obligations within the organization. The other options are not the first things that an IS auditor should do, but rather possible subsequent actions that may depend on management's response. References:
CISA Review Manual (Digital Version), Chapter 2, Section 2.31
CISA Review Questions, Answers & Explanations Database, Question ID 214

NEW QUESTION # 551
Which of the following is the GREATEST concern associated with control self-assessments (CSAs)?

A. Communication between operational management and senior management may not be effective
B. Controls may not be assessed objectively
C. Employees may have insufficient awareness of controls
D. The assessment may not provide sufficient assurance to stakeholders

Answer: B

NEW QUESTION # 552
When evaluating evidence as part of an IS audit, which of the following sources should be considered MOST reliable?

A. Evidence curated by senior management
B. Evidence provided directly from the auditee
C. Evidence provided by a third party
D. Evidence demonstrated in front of the auditor

Answer: C

NEW QUESTION # 553
When evaluating the collective effect of preventive, detective or corrective controls within a process, an IS auditor should be aware of which of the following?

A. Corrective controls can only be regarded as compensating
B. Only preventive and detective controls are relevant
C. Classification allows an IS auditor to determine which controls are missing
D. The point at which controls are exercised as data flow through the system

Answer: D

Explanation:
Explanation/Reference:
Explanation:
An IS auditor should focus on when controls are exercised as data flow through a computer system.
Choice B is incorrect since corrective controls may also be relevant. Choice C is incorrect, since corrective controls remove or reduce the effects of errors or irregularities and are exclusively regarded as compensating controls. Choice D is incorrect and irrelevant since the existence and function of controls is important, not the classification.

NEW QUESTION # 554
......

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CISA Exam Cost - CISA Learning Engine

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ISACA Certified Information Systems Auditor Sample Questions (Q549-Q554):

ISACA - CISA - Certified Information Systems Auditor Authoritative Exam Cost

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