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NEW QUESTION # 544
程式設計師對薪資系統報告中的關鍵欄位進行了未經授權的更改。下列哪一項控制弱點最可能導致此問題？
- A. 程式設計師有權存取生產程序。
- B. 薪資檔案不受圖書館員的控制。
- C. 未記錄使用者要求。
- D. 程式設計師沒有讓使用者參與測試。
Answer: A
Explanation:
The programmer having access to the production programs is the most likely control weakness that would have contributed to the unauthorized changes to the payroll system report. This is because the programmer could modify the production code without proper authorization, documentation, or testing, and bypass the change management process. This could result in errors, fraud, or data integrity issues in the payroll system.
The programmer should only have access to the development or test environment, and the production programs should be under the control of a librarian or a change manager.
References
ISACA CISA Review Manual, 27th Edition, page 254
4 Types of Internal Control Weaknesses
ACCT 4631 - Internal Auditing: CIA Quiz Topic 6 Flashcards
NEW QUESTION # 545
下列哪一項是審查 IT 策略文件的 IS 審計員最關心的問題？
- A. 策略 IT 目標僅源自最新的市場趨勢。
- B. 新舉措的財務估計已在文件中揭露。
- C. 目標架構是在技術層面定義的。
- D. 上一年的IT策略目標沒有實現。
Answer: A
Explanation:
The most concerning thing for an IS auditor reviewing an IT strategy document is that the strategic IT goals are derived solely from the latest market trends. An IT strategy document is a blueprint that defines how an organization will use technology to achieve its goals. It should be based on a thorough analysis of the organization's internal and external factors, such as its vision, mission, values, objectives, strengths, weaknesses, opportunities, threats, customers, competitors, regulations, and industry standards. An IT strategy document should also align with the organization's business strategy and reflect its unique needs and capabilities. If an IT strategy document is derived solely from the latest market trends, it may not be relevant or appropriate for the organization's specific situation. It may also lack coherence, consistency, feasibility, or sustainability.
The other options are not as concerning as option C. Target architecture is defined at a technical level is not a concern for an IS auditor reviewing an IT strategy document. Target architecture is the desired state of an organization's IT systems in terms of their structure, functionality, performance, security, interoperability, and integration. Defining target architecture at a technical level can help an IS auditor to understand how the organization plans to achieve its strategic IT goals and what technical requirements and standards it needs to follow. The previous year's IT strategic goals were not achieved is not a concern for an IS auditor reviewing an IT strategy document. The previous year's IT strategic goals are the outcomes that the organization intended to accomplish with its IT initiatives in the past year. Not achieving these goals may indicate some challenges or gaps in the organization's IT performance or execution. However, this does not necessarily affect the quality or validity of the current IT strategy document. An IS auditor should focus on evaluating whether the current IT strategy document is realistic, measurable, achievable, relevant, and time-bound.
Financial estimates of new initiatives are disclosed within the document is not a concern for an IS auditor reviewing an IT strategy document. Financial estimates are projections of the costs and benefits of new initiatives that are part of the IT strategy document. Disclosing financial estimates within the document can help an IS auditor to assess whether the new initiatives are aligned with the organization's budget and resources and whether they provide value for money. References: IT Strategy Template for a Successful Strategic Plan | Gartner, Definitive Guide to Developing an IT Strategy and Roadmap - CioPages, An Example of a Well-Developed IT Strategy Plan - Resolute
NEW QUESTION # 546
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？
- A. 託管應用程式的資料中心實體存取控制
- B. 託管服務提供者收取的每單位儲存費用
- C. 影響組織的隱私法規
- D. 影響組織的財務法規
Answer: C
Explanation:
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.
NEW QUESTION # 547
下列哪一項使用者操作會造成無意中將惡意軟體引入本地網路的最大風險？
- A. 從外部帳號開啟電子郵件附件
- B. 從企業文件共用下載文件
- C. 檢視超文本標記語言 (HTML) 文檔
- D. 將檔案上傳到內部伺服器
Answer: A
NEW QUESTION # 548
下列哪一項是用於估計開發大型業務應用程式複雜性的最佳方法？
- A. 工作分解結構
- B. 功能點分析
- C. 軟體成本估算
- D. 關鍵路徑分析師
Answer: B
Explanation:
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
NEW QUESTION # 549
完成審核工作後，資訊系統審核員應：
- A. 向受審核方提供一份報告，說明初步調查結果。
- B. 發給審核團隊成員一般調查結果摘要。
- C. 在與受審核方討論之前向高階管理層提供報告。
- D. 與受審核方一起檢討工作底稿。
Answer: B
Explanation:
Upon completion of audit work, an IS auditor should distribute a summary of general findings to the members of the auditing team. This is to ensure that the audit team members are aware of the audit results, have an opportunity to provide feedback, and can agree on the audit conclusions and recommendations. Providing a report to senior management prior to discussion with the auditee, providing a report to the auditee stating the initial findings, and reviewing the working papers with the auditee are not appropriate actions for an IS auditor to take upon completion of audit work, as they may compromise the audit independence, objectivity, and quality. References: ISACA CISA Review Manual 27th Edition, page 221
NEW QUESTION # 550
在評估最近對與組織業務連續性計劃 (BCP) 相關的流程和工具所做的變更的有效性時，IS 審計師最好審查什麼？
- A. 變更管理流程
- B. 更新的系統清單
- C. 完整測試結果
- D. 已完成的測試計劃
Answer: C
NEW QUESTION # 551
一個組織正在對其技術政策框架進行現代化改造，以證明其符合外部產業標準。下列哪一項對於 IS 審計員驗證結果最有用？
- A. 組織核准的政策例外清單
- B. 根據組織的控制措施映射相關標準
- C. 針對同業組織的內部標準基準測試
- D. 來自領先的外部諮詢機構的政策建議
Answer: B
NEW QUESTION # 552
哪種類型的風險對抽樣方法的選擇影響最大？
- A. 固有的
- B. 控制
- C. 剩餘
- D. 偵測
Answer: D
Explanation:
The type of risk that would most influence the selection of a sampling methodology is detection risk (option D). This is because:
* Detection risk is the risk that the auditor will not detect a material misstatement that exists in an assertion1. Detection risk depends on the effectiveness of the audit procedures and how well they are applied by the auditor1.
* The selection of a sampling methodology is part of the design of audit procedures, which aims to reduce detection risk to an acceptable level1. The auditor should consider the following factors when selecting a sampling methodology23:
* The objectives of the audit procedure and the related assertions.
* The characteristics of the population from which the sample will be drawn, such as its size, homogeneity, and structure.
* The sampling technique to be used, such as random, systematic, haphazard, or judgmental.
* The sample size and the method of selecting sample items.
* The evaluation of the sample results and the projection of errors to the population.
* The auditor should also consider the advantages and disadvantages of different sampling methodologies, such as statistical and non-statistical sampling23. Statistical sampling is a sampling technique that uses random selection and probability theory to evaluate sample results. Non-statistical sampling is a sampling technique that does not use random selection or probability theory to evaluate sample results. Some of the advantages and disadvantages are as follows23:
* Statistical sampling allows the auditor to measure and control sampling risk, which is the risk that the sample is not representative of the population. Statistical sampling also allows the auditor to quantify the precision and reliability of the sample results. However, statistical sampling requires more technical knowledge and skills, as well as more time and cost, than non-statistical sampling.
* Non-statistical sampling relies on the auditor's professional judgment and experience to select and evaluate sample items. Non-statistical sampling is more flexible and less complex than statistical sampling. However, non-statistical sampling does not provide an objective basis for measuring and controlling sampling risk, nor does it allow the auditor to quantify the precision and reliability of the sample results.
Therefore, the type of risk that would most influence the selection of a sampling methodology is detection risk (option D), as it determines how effective and efficient the audit procedures should be in order to provide sufficient appropriate audit evidence.
References: 1: Audit Sampling - Overview, Purpose, Importance, and Types 2: Audit Sampling | Auditing and Attestation | CPA Exam FAR 3: Audit Sampling | ACCA Qualification | Students | ACCA Global
NEW QUESTION # 553
下列哪一項是驗證資料恢復過程有效性的最佳方法？
- A. 使用軟體實用程式驗證備份
- B. 定期檢查備份媒體的實體訪問
- C. 執行定期完整資料恢復
- D. 每年檢視並更新資料復原政策
Answer: C
Explanation:
The best way to verify the effectiveness of a data restoration process is to perform periodic complete data restorations. This is the process of transferring backup data to the primary system or data center and verifying that the restored data is accurate, complete, and functional. By performing periodic complete data restorations, the auditee can test the reliability and validity of the backup data, the functionality and performance of the restoration tools and procedures, and the compatibility and integrity of the restored data with the primary system. This will also help identify and resolve any issues or errors that may occur during the restoration process, such as corrupted or missing files, incompatible formats, or configuration problems.
Performing periodic reviews of physical access to backup media (option A) is not the best way to verify the effectiveness of a data restoration process, as it only ensures the security and availability of the backup media, not the quality or usability of the backup data. Physical access reviews are important for preventing unauthorized access, theft, damage, or loss of backup media, but they do not test the actual restoration process or verify that the backup data can be successfully restored.
Validating offline backups using software utilities (option C) is also not the best way to verify the effectiveness of a data restoration process, as it only checks the integrity and consistency of the backup data, not the functionality or compatibility of the restored data. Software utilities can help detect and correct any errors or inconsistencies in the backup data, such as checksum errors, duplicate files, or incomplete backups, but they do not test the actual restoration process or verify that the restored data can work with the primary system.
Reviewing and updating data restoration policies annually (option D) is also not the best way to verify the effectiveness of a data restoration process, as it only ensures that the policies are current and relevant, not that they are implemented and followed. Data restoration policies are important for defining roles and responsibilities, objectives and scope, standards and procedures, and metrics and reporting for the restoration process, but they do not test the actual restoration process or verify that it meets the expected outcomes.
Therefore, option B is the correct answer.
References:
* What is backup and disaster recovery? | IBM
* Backup and Recovery of Data: The Essential Guide | Veritas
* Database Backup and Recovery Best Practices - ISACA
NEW QUESTION # 554
下列何者最能確保在 IS 環境中實施有效的變革管理？
- A. 對生產來源和目標程式的存取受到良好控制。
- B. 應用程式存取的使用者授權程式已經建立。
- C. 開發團隊進行了充分的測試。
- D. 使用者為軟體驗收測試所準備的詳細測試標準。
Answer: A
NEW QUESTION # 555
在新系統的實施階段，資訊系統審計員需要確認下列何者最重要？
- A. 用於調度和運行系統的系統參數
- B. 錯誤報告辨識錯誤資料的準確性
- C. 系統目標和要求是否已記錄
- D. 是否有適當的內部控制
Answer: D
NEW QUESTION # 556
如果執行相關任務的個人也擁有核准權限，那麼下列哪一個責任領域會導致最大的職責分離衝突？
- A. 採購申請與採購訂單
- B. 發票和對帳
- C. 供應商選擇與工作說明
- D. 良好的收支狀況
Answer: D
Explanation:
The greatest segregation of duties conflict would occur if the individual who performs the related tasks also has approval authority for purchase requisitions and purchase orders. This is because these two tasks are directly related to each other and involve financial transactions. If the same person is responsible for both tasks, it could lead to potential fraud or error12. For instance, the individual could approve a purchase order for a personal need and then also approve the payment for it, leading to misuse of company funds12.
References:
Segregation of Duties: Examples of Roles, Duties & Violations - Pathlock Functions in the Purchasing Process and how to Segregate Purchasing Duties
NEW QUESTION # 557
財務部門有一個多年期項目，旨在升級託管總帳的企業資源規劃 (ERP) 系統。第一年，將進行系統版本升級。下列哪一項應該是資訊系統審計員審查計畫第一年的主要重點？
- A. 使用者驗收測試 (UAT)
- B. 單元測試
- C. 迴歸測試
- D. 網路效能
Answer: C
Explanation:
The primary focus of the IS auditor reviewing the first year of the project should be regression testing.
Regression testing is a type of testing that ensures that the existing functionality of the system is not affected by the changes or upgrades made to the system. Since the project involves upgrading the ERP system hosting the general ledger, which is a critical and complex component of the finance department, it is important to verify that the upgrade does not introduce any errors or defects that could compromise the accuracy, completeness, and reliability of the financial data and reports. Regression testing can help identify and resolve any issues before they affect the users and the business processes.
Unit testing, network performance, and user acceptance testing (UAT) are also important aspects of the project, but they are not the primary focus of the IS auditor in the first year. Unit testing is a type of testing that verifies that each individual module or component of the system works as expected. Network performance is a measure of how well the system can communicate and exchange data with other systems and devices over a network. User acceptance testing (UAT) is a type of testing that validates that the system meets the user requirements and expectations. These aspects are more relevant in later stages of the project, when the system is more developed and ready for deployment.
References:
* ERP Upgrade: The Path to Modernization | SAP
* ERP System Validation: Your Guide To Successfully Validating ERP Systems
* The role of internal auditors in ERPbased organizations
* What is Regression Testing? Definition, Tools & Examples
* What is Unit Testing? Definition, Tools & Examples
* What is Network Performance? Definition, Metrics & Examples
* What is User Acceptance Testing (UAT)? Definition, Process & Examples
NEW QUESTION # 558
對於審查具有大量傳輸資料的兩個應用程式的系統介面控制的 IS 稽核員來說，下列哪一項應該是最重要的？
- A. 每週對來源系統和目標系統的交易進行核對。
- B. 來自來源系統和目標系統的事務採用不同的格式。
- C. 目標系統上有重複交易。
- D. 系統管理員具有事務摘要檔案的存取權限。
Answer: C
NEW QUESTION # 559
下列哪項業務連續性活動優先考慮關鍵功能的復原？
- A. 業務影響分析 (BIA)
- B. 業務連續性計劃 (BCP) 測試
- C. 災難復原計畫 (DRP) 測試
- D. 風險評估
Answer: A
NEW QUESTION # 560
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