Certificator.it Home Exams Taken exams Add exam Sign up Sign inTop of FormName:Subname:Number:PassingScore:TimeLimit:Version:Dateadded:Owner:Category:Vendor:Visible:Voteup:Votedown:Bottom of FormISACA CISA 1An IS auditor, performing a review of an application s controls, ? discovers a weakness in system software, which could materially impact the application. The IS auditor should: Disregard these control weaknesses as a system software review is beyond thescope of this review. Conduct a detailed system software review and report the control weaknesses. Include in the report a statement that the audit was limited to a review of theapplication?s controls. Review the system software controls as relevant and recommend a detailedsystem software review.The reason for having controls in an IS environment: remains unchanged from a manual environment, but the implemented controlfeatures may be different. changes from a manual environment, therefore the implemented control featuresmay be different. changes from a manual environment, but the implemented control features will bethe same. remains unchanged from a manual environment and the implemented controlfeatures will also be the same.Which of the following types of risks assumes an absence of compensating controls in the area being reviewed? Control risk Detection risk Inherent risk Sampling riskAn IS auditor is conducting substantive audit tests of a new accounts receivable module. The IS auditor has a tight schedule and limited computer expertise. Which would be the BEST audit technique to use in this situation? Test data Parallel simulation Integrated test facility Embedded audit moduleThe PRIMARY purpose of compliance tests is to verify whether: controls are implemented as prescribed. documentation is accurate and current. access to users is provided as specified. data validation procedures are provided.Which of the following BEST describes the early stages of an IS audit? Observing key organizational facilities. Assessing the IS environment. Understanding business process and environment applicable to the review. Reviewing prior IS audit reports.The document used by the top management of organizations to delegate authority to the IS audit function is the: long-term audit plan. audit charter. audit planning methodology. steering committee minutes.Before reporting results of an audit to senior management, an IS auditor should: Confirm the findings with auditees. Prepare an executive summary and send it to auditee management. Define recommendations and present the findings to the audit committee. Obtain agreement from the auditee on findings and actions to be taken.While developing a risk-based audit program, which of the following would the IS auditor MOST likely focus on? Business processes Critical IT applications Corporate objectives Business strategiesWhich of the following is a substantive audit test? Verifying that a management check has been performed regularly Observing that user IDs and passwords are required to sign on the computer Reviewing reports listing short shipments of goods received Reviewing an aged trial balance of accounts receivableWhich of the following tasks is performed by the same person in a wellcontrolled information processing facility/computer center? Security administration and management Computer operations and system development System development and change management System development and systems maintenanceWhere adequate segregation of duties between operations and programming are not achievable, the IS auditor should look for: compensating controls. administrative controls. corrective controls. access controls.Which of the following would be included in an IS strategic plan? Specifications for planned hardware purchases Analysis of future business objectives Target dates for development projects Annual budgetary targets for the IS departmentThe MOST important responsibility of a data security officer in an organization is: recommending and monitoring data security policies. promoting security awareness within the organization. establishing procedures for IT security policies. administering physical and logical access controls.Which of the following BEST describes an IT department?s strategic planning process? The IT department will have either short-range or long-range plans dependingon the organization?s broader plans and objectives. The IT department?s strategic plan must be time and project oriented, but notso detailed as to address and help determine priorities to meet business needs. Long-range planning for the IT department should recognize organizationalgoals, technological advances and regulatory requirements. Short-range planning for the IT department does not need to be integrated intothe short-range plans of the organization since technological advances will drivethe IT department plans much quicker than organizational plans.When a complete segregation of duties cannot be achieved in an online system environment, which of the following functions should be separated from the others? Origination Authorization Recording CorrectionIn a small organization, where segregation of duties is not practical, an employee performs the function of computer operator and application programmer. Which of the following controls should the IS auditor recommend? Automated logging of changes to development libraries Additional staff to provide segregation of duties Procedures that verify that only approved program changes are implemented Access controls to prevent the operator from making program modificationsAn IT steering committee would MOST likely perform which of the following functions? Placement of a purchase order with the approved IT vendor Installation of systems software and application software Provide liaison between IT department and user department Interview staff for the IT departmentAn IS auditor is auditing the controls relating to employee termination. Which of the following is the MOST important aspect to be reviewed? The related company staff are notified about the termination User ID and passwords of the employee have been deleted The details of employee have been removed from active payroll files Company property provided to the employee has been returnedWhen reviewing a service level agreement for an outsourced computer center an IS auditor should FIRST determine that: the cost proposed for the services is reasonable. security mechanisms are specified in the agreement. the services in the agreement are based on an analysis of business needs. audit access to the computer center is allowed under the agreement.The PRIMARY benefit of database normalization is the: minimization redundancy of information in tables required to satisfy users?needs. ability to satisfy more queries. maximization of database integrity by providing information in more than one table. minimization of response time through faster processing of information.Which of the following network topologies yields the GREATEST redundancy in the event of the failure of one node? Mesh Star Ring BusA vendor/contractor?s performance against service level agreements must be evaluated by the: customer. contractor. third-party. contractor?s management.When auditing a mainframe operating system, what would the IS auditor do to establish which control features are in operation? Examine the parameters used when the system was generated Discuss system parameter options with the vendor Evaluate the systems documentation and installation guide Consult the systems programmersWhen conducting an audit of client/server database security, the IS auditor would be MOST concerned about the availability of: system utilities. application program generators. system security documentation. access to stored procedures.Which of the following would allow a company to extend it?s enterprise?s intranet across the Internet to it?s business partners? Virtual private network Client-Server Dial-Up access Network service providerAn IS auditor auditing hardware monitoring procedures should review system availability reports. cost-benefit reports. response time reports. database utilization reports.The device that connects two networks at the highest level of the ISO-OSI framework ( i.e., application layer) is a Gateway Router Bridge BrouterWhich of the following statements relating to packet switching networks is CORRECT? Packets for a given message travel the same route. Passwords cannot be embedded within the packet. Packet lengths are variable and each packet contains the same amount ofinformation. The cost charged for transmission is based on packet, not distance or routetraveled.An IS auditor when reviewing a network used for Internet communications, will FIRST examine the: validity of passwords change occurrences. architecture of the client-server application. network architecture and design. firewall protection and proxy servers.Which of the following BEST provides access control to payroll data being processed on a local server? Logging of access to personal information Separate password for sensitive transactions Software restricts access rules to authorized staff System access restricted to business hoursWhich of the following concerns about the security of an electronic message would be addressed by digital signatures? Unauthorized reading Theft Unauthorized copying AlterationThe MOST effective method for limiting the damage of an attack by a software virus is: software controls. policies, standards and procedures. logical access controls. data communication standards.Which of the following BEST determines that complete encryption and authentication protocols exist for protecting information while transmitted? A digital signature with RSA has been implemented. Work is being done in tunnel mode with the nested services of AH and ESP Digital certificates with RSA are being used. Work is being done in transport mode, with the nested services of AH and ESPWhich of the following would be MOST appropriate to ensure the confidentiality of transactions initiated via the Internet? Digital signature Data encryption standard (DES) Virtual private network (VPN) Public key encryptionThe PRIMARY objective of a firewall is to protect: internal systems from exploitation by external threats. external systems from exploitation by internal threats. internal systems from exploitation by internal threats. itself and attached systems against being used to attack other systems.Which of the following is an example of the physiological biometrics technique? Hand scans Voice scans Signature scans Keystroke monitoringAn IS auditor has just completed a review of an organization that has a mainframe and a client-server environment where all production data reside. Which of the following weaknesses would be considered the MOST serious? The security officer also serves as the database administrator (DB) Password controls are not administered over the client/server environment. There is no business continuity plan for the mainframe system?s non-criticalapplications. Most LANs do not back up file server fixed disks regularly.An organization is proposing to install a single sign-on facility giving access to all systems. The organization should be aware that: Maximum unauthorized access would be possible if a password is disclosed. User access rights would be restricted by the additional security parameters. The security administrator s workload ? would increase. User access rights would be increased.A B-to-C e-commerce web site as part of its information security program wants to monitor, detect and prevent hacking activities and alert the system administrator when suspicious activities occur. Which of the following infrastructure components could be used for this purpose? Intrusion detection systems Firewalls Routers Asymmetric encryptionDuring an audit of a reciprocal disaster recovery agreement between two companies, the IS auditor would be PRIMARILY concerned about: the soundness of the impact analysis. hardware and software compatibility. differences in IS policies and # procedures. frequency of system testing.An IS auditor discovers that an organization?s business continuity plan provides for an alternate processing site that will accommodate fifty percent of the primary processing capability. Based on this, which of the following actions should the IS auditor take? Do nothing, because generally, less than twenty-five percent of all processingis critical to an organization?s survival and the backup capacity, therefore isadequate. Identify applications that could be processed at the alternate site and developmanual procedures to backup other processing. Ensure that critical applications have been identified and that the alternatesite could process all such applications. Recommend that the information processing facility arrange for an alternateprocessing site with the capacity to handle at least seventy-five percent ofnormal processing.Which of the following components of a business continuity plan is PRIMARILY the responsibility of an organization ?s IS department? ? Developing the business continuity plan Selecting and approving the strategy for business continuity plan Declaring a disaster Restoring the IS systems and data after a disasterWhich of the following issues should be included in the business continuity plan? The staff required to maintain critical business functions in the short, mediumand long term The potential for a natural disaster to occur, such as an earthquake Disastrous events impacting information systems processing and end-userfunctions A risk analysis that considers systems malfunctions, accidental file deletionsor other failuresIn an audit of a business continuity plan, which of the following findings is of MOST concern?? There is no insurance for the addition of assets during the year. BCP manual is not updated on a regular basis. Testing of the backup of data has not been done regularly. Records for maintenance of access system have not been maintained.Classification of information systems is essential in business continuity planning. Which of the following system types can not be replaced by manual methods? Critical system Vital system Sensitive system Non-critical systemAn IS auditor should be involved in: observing tests of the disaster recovery plan. developing the disaster recovery plan. maintaining the disaster recovery plan. reviewing the disaster recovery requirements of supplier contracts.The window of time recovery of information processing capabilities is based on the: criticality of the processes affected. quality of the data to be processed. nature of the disaster. applications that are mainframe based.During an IT audit of a large bank, an IS auditor observes that no formal risk assessment exercise has been carried out for the various business applications to arrive at their relative importance and recovery time requirements. The risk that the bank is exposed to is that the: business continuity plan may not have been calibrated to the relative risk thatdisruption of each application poses to the organization. business continuity plan may not include all relevant applications andtherefore may lack completeness in terms of its coverage. business impact of a disaster may not have been accurately understood by themanagement. business continuity plan may lack an effective ownership by the business ownersof such applications.Which of the following is necessary to have FIRST in the development of a business continuity plan? Risk-based classification of systems Inventory of all assets Complete documentation of all disasters Availability of hardware and softwareThe application test plans are developed in which of the following systems development life cycle (SDLC) phases? Design Testing Requirement DevelopmentWhich of the following tests confirm that the new system can operate in its target environment? Sociability testing Regression testing Validation testing Black box testingThe MOST appropriate person to chair the steering committee for a system development project with significant impact on a business area would be the: business analyst. chief information officer. project manager. executive level manager.The PRIMARY purpose of undertaking a parallel run of a new system is to: verify that the system provides required business functionality. validate the operation of the new system against its predecessor. resolve any errors in the program and file interfaces. verify that the system can process the production load.Change control procedures to prevent scope creep during an application development project should be defined during: design. feasibility. implementation. requirements definition.Which of the following would MOST likely ensure that a system development project meets business objectives? Maintenance of program change logs Development of a project plan identifying all development activities Release of application changes at specific times of the year User involvement in system specification and acceptanceWhich of the following is a measure of the size of an information system based on the number and complexity of a system s inputs, ? outputs and files? Function point (FP) Program evaluation review technique (PERT) Rapid application design (RAD) Critical path method (CPM)When auditing the requirements phase of a software acquisition, the IS auditor should: assess the feasibility of the project timetable. assess the vendor?s proposed quality processes. ensure that the best software package is acquired. review the completeness of the specifications.The purpose of debugging programs is to: generate random data that can be used to test programs before implementingthem. protect, during the programming phase, valid changes from being overwritten byother changes. define the program development and maintenance costs to be include in thefeasibility study. ensure that program abnormal terminations and program coding flaws are detectedand corrected.Software maintainability BEST relates to which of the following software attributes? Resources needed to make specified modifications. Effort needed to use the system application. Relationship between software performance and the resources needed. Fulfillment of user needs.IT governance ensures that an organization aligns its IT strategy with: Enterprise objectives. IT objectives. Audit objectives. Finance objectives.A validation which ensures that input data are matched to predetermined reasonable limits or occurrence rates, is known as: Reasonableness check. Validity check. Existence check. Limit check.During which of the following steps in the business process reengineering should the benchmarking team visit the benchmarking partner? Observation Planning Analysis AdaptationWhich of the following procedures should be implemented to help ensure the completeness of inbound transactions via electronic data interchange (EDI)? Segment counts built into the transaction set trailer A log of the number of messages received, periodically verified with thetransaction originator An electronic audit trail for accountability and tracking Matching acknowledgement transactions received to the log of EDI messages sentA utility is available to update critical tables in case of data inconsistency. This utility can be executed at the OS prompt or as one of menu options in an application. The BEST control to mitigate the risk of unauthorized manipulation of data is to: delete the utility software and install it as and when required. provide access to utility on a need-to-use basis. provide access to utility to user management define access so that the utility can be only executed in menu option.When conducting a review of business process re-engineering, an IS auditor found that a key preventive control had been removed. In this case, the IS auditor should: inform management of the finding and determine if management is willing toaccept the potential material risk of not having that preventing control. determine if a detective control has replaced the preventive control during theprocess and if so, not report the removal of the preventive control. recommend that this and all control procedures that existed before the processwas reengineered be included in the new process. develop a continuous audit approach to monitor the effects of the removal ofthe preventive control.Which of the following is an output control objective? Maintenance of accurate batch registers Completeness of batch processing Appropriate accounting for rejections and exceptions Authorization of file updatesIn a system that records all receivables for a company, the receivables are posted on a daily basis. Which of the following would ensure that receivables balances are unaltered between postings? Range checks Record counts Sequence checking Run-to-run control totalsWhich of the following is the MOST important issue to the IS auditor in a business process re-engineering (BPR) project would be? The loss of middle management, which often is a result of a BPR project That controls are usually given low priority in a BPR project The considerable negative impact that information protection could have on BPR The risk of failure due to the large size of the task usually undertaken in aBPR projectTo meet pre-defined criteria, which of the following continuous audit techniques would BEST identify transactions to audit? Systems Control Audit Review File and Embedded Audit Modules (SCARF/EAM) Continuous and Intermittent Simulation (CIS) Integrated Test Facilities (ITF) Audit hooksIn a risk-based audit approach, an IS auditor, in addition to risk, would be influenced by: the availability of CAATs. management's representation. organizational structure and job responsibilities. the existence of internal and operational controlsThe extent to which data will be collected during an IS audit should be determined, based on the: availability of critical and required information. auditor's familiarity with the circumstances. auditee's ability to find relevant evidence. purpose and scope of the audit being done.The PRIMARY advantage of a continuous audit approach is that it: does not require an IS auditor to collect evidence on system reliability whileprocessing is taking place. requires the IS auditor to review and follow up immediately on all informationcollected. can improve system security when used in time-sharing environments that processa large number of transactions. does not depend on the complexity of an organization's computer systems.Which of the following data entry controls provides the GREATEST assurance that the data is entered correctly? Using key verification Segregating the data entry function from data entry verification Maintaining a log/record detailing the time, date, employee's initials/user idand progress of various data preparation and verification tasks Adding check digitsCapacity monitoring software is used to ensure: maximum use of available capacity. that future acquisitions meet user needs. concurrent use by a large number of users. continuity of efficient operations.Which of the following exposures associated with the spooling of sensitive reports for offline printing would an IS auditor consider to be the MOST serious? Sensitive data can be read by operators. Data can be amended without authorization. Unauthorized report copies can be printed. Output can be lost in the event of system failure.Which of the following types of firewalls would BEST protect a network from an Internet attack? Screened subnet firewall Application filtering gateway Packet filtering router Circuit-level gatewayApplying a retention date on a file will ensure that: data cannot be read until the date is set. data will not be deleted before that date. backup copies are not retained after that date. datasets having the same name are differentiated.A digital signature contains a message digest to: show if the message has been altered after transmission. define the encryption algorithm. confirm the identity of the originator. enable message transmission in a digital format.Which of the following would be the BEST method for ensuring that critical fields in a master record have been updated properly? Field checks Control totals Reasonableness checks A before-and-after maintenance reportA TCP/IP-based environment is exposed to the Internet. Which of the following BEST ensures that complete encryption and authentication protocols exist for protecting information while transmitted? Work is completed in tunnel mode with IP security using the nested services ofauthentication header (AH) and encapsulating security payload (ESP). A digital signature with RSA has been implemented. Digital certificates with RSA are being used. Work is being completed in TCP services.To prevent an organization's computer systems from becoming part of a distributed denial-of-service attack, IP packets containing addresses that are listed as unroutable can be isolated by: establishing outbound traffic filtering. enabling broadcast blocking. limiting allowable services. network performance monitoring.An IS auditor doing penetration testing during an audit of Internet connections would: evaluate configurations. examine security settings. ensure virus-scanning software is in use. use tools and techniques that are available to a hacker.An IS auditor performing a telecommunication access control review should be concerned PRIMARILY with the: maintenance of access logs of usage of various system resources. authorization and authentication of the user prior to granting access to systemresources. adequate protection of stored data on servers by encryption or other means. accountability system and the ability to identify any terminal accessing systemresources.An organization is considering connecting a critical PC-based system to the Internet. Which of the following would provide the BEST protection against hacking? An application-level gateway A remote access server A proxy server Port scanningIf a database is restored using before-image dumps, where should the process be restarted following an interruption? Before the last transaction After the last transaction The first transaction after the latest checkpoint The last transaction before the latest checkpointWhich of the following is a practice that should be incorporated into the plan for testing disaster recovery procedures? Invite client participation. Involve all technical staff. Rotate recovery managers. Install locally stored backup.A large chain of shops with EFT at point-of-sale devices has a central communications processor for connecting to the banking network. Which of the following is the BEST disaster recovery plan for the communications processor? Offsite storage of daily backups Alternative standby processor onsite Installation of duplex communication links Alternative standby processor at another network nodeWhich of the following is an object-oriented technology characteristic that permits an enhanced degree of security over data? Inheritance Dynamic warehousing Encapsulation PolymorphismWhen implementing an application software package, which of the following presents the GREATEST risk? Uncontrolled multiple software versions Source programs that are not synchronized with object code Incorrectly set parameters Programming errorsWhich of the following controls would be MOST effective in ensuring that production source code and object code are synchronized? Release-to-release source and object comparison reports Library control software restricting changes to source code Restricted access to source code and object code Date and time-stamp reviews of source and object codeDuring a post-implementation review of an enterprise resource management system, an IS auditor would MOST likely: review access control configuration. evaluate interface testing. review detailed design documentation. evaluate system testing.Which of the following types of controls is designed to provide the ability to verify data and record values through the stages of application processing? Range checks Run-to-run totals Limit checks on calculated amounts Exception reportsThe BEST method of proving the accuracy of a system tax calculation is by: detailed visual review and analysis of the source code of the calculationprograms. recreating program logic using generalized audit software to calculate monthlytotals. preparing simulated transactions for processing and comparing the results topredetermined results. automatic flowcharting and analysis of the source code of the calculationprograms.IS management has recently informed the IS auditor of its decision to disable certain referential integrity controls in the payroll system to provide users with a faster report generator. This will MOST likely increase the risk of: data entry by unauthorized users. a nonexistent employee being paid. an employee receiving an unauthorized raise. duplicate data entry by authorized users.Which of the following pairs of functions should not be combined to provide proper segregation of duties? Tape librarian and computer operator Application programming and data entry Systems analyst and database administrator Security administrator and quality assuranceAn IS auditor who is reviewing application run manuals would expect them to contain: details of source documents. error codes and their recovery actions. program logic flowcharts and file definitions. change records for the application source code.Which of the following IS functions may be performed by the same individual, without compromising on control or violating segregation of duties? Job control analyst and applications programmer Mainframe operator and system programmer Change/problem and quality control administrator Applications and system programmerWhich of the following is the MOST important function to be performed by IT management within an outsourced environment? Ensuring that invoices are paid to the provider Participating in systems design with the provider Renegotiating the provider's fees Monitoring the outsourcing provider's performanceAn organization has outsourced network and desktop support. Although the relationship has been reasonably successful, risks remain due to connectivity issues. Which of the following controls should FIRST be performed to assure the organization reasonably mitigates these possible risks? Network defense program Encryption/Authentication Adequate reporting between organizations Adequate definition in contractual relationship