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Download Certified Information Systems Auditor Exam Dumps
NEW QUESTION 42
An organization has purchased a security information and event management (SIEM) tool. Which of the following would be MOST important to consider before implementation?
- A. Reporting capabilities
- B. The contract with the SIEM vendor
- C. Controls to be monitored
- D. Available technical support
Answer: C
Explanation:
Section: Information System Operations, Maintenance and Support
Explanation/Reference:
NEW QUESTION 43
In response to an audit finding regarding a payroll application, management implemented a new automated control. Which of the following would be MOST helpful to the IS auditor when evaluating the effectiveness of tie new control?
- A. Approved project scope document
- B. A review of tab to top exercise results
- C. Approved test scripts and results prior to implementation
- D. Written procedures defining payroll processes and controls
Answer: D
NEW QUESTION 44
Which of the following is the BEST control to mitigate the malware risk associated with an instant messaging (IM) system1?
- A. Encrypting IM traffic
- B. Allowing only corporate IM solutions
- C. Blocking attachments in IM
- D. Blocking external IM traffic
Answer: A
NEW QUESTION 45
When selecting audit procedures, an IS auditor should use professional judgment to ensure that:
- A. all material weaknesses will be identified.
- B. sufficient evidence will be collected.
- C. audit costs will be kept at a minimum level.
- D. all significant deficiencies identified will be corrected within a reasonable period.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Procedures are processes an IS auditor may follow in an audit engagement. In determining the appropriateness of any specific procedure, an IS auditor should use professional judgment appropriate to the specific circumstances. Professional judgment involves a subjective and often qualitative evaluation of conditions arising in the course of an audit. Judgment addresses a grey area where binary (yes/no) decisions are not appropriate and the auditor’s past experience plays a key role in making a judgment.
ISACA’s guidelines provide information on how to meet the standards when performing IS audit work.
Identifying material weaknesses is the result of appropriate competence, experience and thoroughness in planning and executing the audit and not of professional judgment. Professional judgment is not a primary input to the financial aspects of the audit.
NEW QUESTION 46
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