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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Governance and Management of IT | 17% | - IT Governance Frameworks - Risk Management and Compliance - IT Policies and Procedures |
| Topic 2: Information Systems Acquisition, Development and Implementation | 12% | - System Development Lifecycle (SDLC) - Testing and Implementation Controls - Project Management Controls |
| Topic 3: Information Systems Operations and Business Resilience | 23% | - Business Continuity and Disaster Recovery - IT Operations Management - Service Level Management |
| Topic 4: Information Systems Auditing Process | 21% | - Audit Reporting and Follow-up - Audit Planning and Execution - Audit Standards and Guidelines |
| Topic 5: Protection of Information Assets | 27% | - Information Security Governance - Access Control and Identity Management - Data Protection and Security Monitoring |
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NEW QUESTION # 1089
An IS auditor finds multiple situations where the help desk resolved security incidents without notifying IT security as required by policy. Which of the following is the BEST audit recommendation?
Answer: C
NEW QUESTION # 1090
An IT department installed critical patches provided by the vendor to HR production servers. Immediately after the installation was completed, the HR department called to report that none of its users could access the system, what should be the IT department's FIRST step in addressing this issue?
Answer: C
NEW QUESTION # 1091
What is the PRIMARY purpose of documenting audit objectives when preparing for an engagement?
Answer: D
NEW QUESTION # 1092
Which of the following is the MOST effective way to assess whether an outsourcer's controls are following the service level agreement (SLA)?
Answer: B
Explanation:
Section: Protection of Information Assets
NEW QUESTION # 1093
The charging method that effectively encourages the MOST efficient use of IS resources is:
Answer: B
Explanation:
The charging method for IS resources is the way that the IS function allocates its costs to the users or business units that consume its services. The charging method can affect the behavior and incentives of the users and the IS function, as well as the efficiency and effectiveness of the IS resources. Therefore, choosing an appropriate charging method is an important decision for the IS function and its stakeholders.
One of the possible charging methods is to charge specific costs that can be tied back to specific usage. This means that the IS function tracks and measures the actual consumption of each user or business unit for each IS service, and charges them accordingly. For example, if a user uses 10 GB of storage space, 5 hours of CPU time, and 100 MB of network bandwidth, the IS function will charge them based on the unit costs of these resources. This charging method has the advantage of encouraging the most efficient use of IS resources, as it provides clear and accurate feedback to the users about their consumption and costs, and motivates them to optimize their usage and avoid waste or overuse. This charging method also aligns the interests of the IS function and the users, as both parties benefit from reducing costs and improving efficiency.
The other possible charging methods are:
* Total utilization to achieve full operating capacity: This means that the IS function charges a fixed amount to each user or business unit based on their proportion of the total operating capacity of the IS resources. For example, if a user or business unit has 10% of the total computing power allocated to them, they will pay 10% of the total IS costs. This charging method has the disadvantage of discouraging efficient use of IS resources, as it does not reflect the actual consumption or usage of each user or business unit, and does not provide any incentive to reduce costs or improve efficiency. This charging method also creates a mismatch between the interests of the IS function and the users, as the IS function benefits from increasing costs and capacity, while the users bear the burden of paying for them.
* Residual income in excess of actual incurred costs: This means that the IS function charges a markup or profit margin on top of its actual incurred costs to each user or business unit. For example, if a user or business unit consumes $100 worth of IS resources, the IS function will charge them $120, where $20 is the residual income for the IS function. This charging method has the disadvantage of discouraging efficient use of IS resources, as it increases the costs for the users and reduces their value for money.
This charging method also creates a conflict between the interests of the IS function and the users, as the IS function benefits from increasing costs and profits, while the users suffer from paying more than they should.
* Allocations based on the ability to absorb charges: This means that the IS function charges different amounts to different users or business units based on their ability to pay or their profitability. For example, if a user or business unit is more profitable or has a higher budget than another user or business unit, they will pay more for the same amount of IS resources. This charging method has the disadvantage of discouraging efficient use of IS resources, as it does not reflect the actual consumption or usage of each user or business unit, and does not provide any incentive to reduce costs or improve efficiency. This charging method also creates an unfair and arbitrary distribution of costs among the users or business units, as some pay more than others for no valid reason. References: 1: Charging Methods for IT Services - IT Process Wiki 2: IT Chargeback Methods - CIO Wiki 3: IT Chargeback - Wikipedia
NEW QUESTION # 1094
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