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The Certified Information Systems Auditor (CISA) exam is a professional certification exam that is designed to evaluate an individual's ability to assess, control, and monitor information systems. CISA exam is developed and administered by the Information Systems Audit and Control Association (ISACA), which is a global professional organization that provides education and certification programs for information systems professionals. The CISA certification is widely recognized as the gold standard in the field of information systems auditing, and is highly sought after by employers as a way to demonstrate an individual's expertise and competence in the field.
ISACA CISA (Certified Information Systems Auditor) certification exam is a globally recognized certification for professionals in the IT audit, assurance, control, and security field. Certified Information Systems Auditor certification is designed to validate an individual's knowledge and expertise in information systems auditing, control, and security. Certified Information Systems Auditor certification is highly respected and is considered a benchmark for the skills and competencies required for a successful career in IT audit.
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ISACA CISA (Certified Information Systems Auditor) Certification Exam is a globally recognized certification for professionals in the field of information systems auditing. It is designed to test the knowledge, skills, and abilities of candidates in five domains related to information systems auditing. Certified Information Systems Auditor certification is highly regarded in the industry and is recognized by employers worldwide, making it an excellent choice for professionals looking to advance their careers in this field.
NEW QUESTION # 859
Which of the following is the MOST effective way for an organization to help ensure agreed-upon action plans from an IS audit will be implemented?
Answer: B
Explanation:
The most effective way for an organization to help ensure agreed-upon action plans from an IS audit will be implemented is to ensure ownership is assigned. This means that the management of the audited area should accept responsibility for implementing the action plans and report on their progress and completion to the audit committee or senior management. This will ensure accountability, commitment, and follow-up for the audit recommendations34. References: 3: CISA Review Manual (Digital Version), Chapter 1: The Process of Auditing Information Systems, Section 1.6: Reporting, page 41 4: CISA Online Review Course, Module 1:
The Process of Auditing Information Systems, Lesson 1.6: Reporting
NEW QUESTION # 860
Which of the following is the INCORRECT "layer - protocol" mapping within the TCP/IP model?
Answer: B
Explanation:
Explanation/Reference:
The word INCORRECT is the keyword used in the question.
You need to find out invalid layer-protocol mapping.
The UDP protocol works at Transport layer of a TCP/IP model.
For your exam you should know below information about TCP/IP model:
Network Models
Layer 4. Application Layer
Application layer is the top most layer of four layer TCP/IP model. Application layer is present on the top of the Transport layer. Application layer defines TCP/IP application protocols and how host programs interface with Transport layer services to use the network.
Application layer includes all the higher-level protocols like DNS (Domain Naming System), HTTP (Hypertext Transfer Protocol), Telnet, SSH, FTP (File Transfer Protocol), TFTP (Trivial File Transfer Protocol), SNMP (Simple Network Management Protocol), SMTP (Simple Mail Transfer Protocol) , DHCP (Dynamic Host Configuration Protocol), X Windows, RDP (Remote Desktop Protocol) etc.
Layer 3. Transport Layer
Transport Layer is the third layer of the four layer TCP/IP model. The position of the Transport layer is between Application layer and Internet layer. The purpose of Transport layer is to permit devices on the source and destination hosts to carry on a conversation. Transport layer defines the level of service and status of the connection used when transporting data.
The main protocols included at Transport layer are TCP (Transmission Control Protocol) and UDP (User Datagram Protocol).
Layer 2. Internet Layer
Internet Layer is the second layer of the four layer TCP/IP model. The position of Internet layer is between Network Access Layer and Transport layer. Internet layer pack data into data packets known as IP datagram's, which contain source and destination address (logical address or IP address) information that is used to forward the datagram's between hosts and across networks. The Internet layer is also responsible for routing of IP datagram's.
Packet switching network depends upon a connectionless internetwork layer. This layer is known as Internet layer. Its job is to allow hosts to insert packets into any network and have them to deliver independently to the destination. At the destination side data packets may appear in a different order than they were sent. It is the job of the higher layers to rearrange them in order to deliver them to proper network applications operating at the Application layer.
The main protocols included at Internet layer are IP (Internet Protocol), ICMP (Internet Control Message Protocol), ARP (Address Resolution Protocol), RARP (Reverse Address Resolution Protocol) and IGMP (Internet Group Management Protocol).
Layer 1. Network Access Layer
Network Access Layer is the first layer of the four layer TCP/IP model. Network Access Layer defines details of how data is physically sent through the network, including how bits are electrically or optically signaled by hardware devices that interface directly with a network medium, such as coaxial cable, optical fiber, or twisted pair copper wire.
The protocols included in Network Access Layer are Ethernet, Token Ring, FDDI, X.25, Frame Relay etc.
The most popular LAN architecture among those listed above is Ethernet. Ethernet uses an Access Method called CSMA/CD (Carrier Sense Multiple Access/Collision Detection) to access the media, when Ethernet operates in a shared media. An Access Method determines how a host will place data on the medium.
IN CSMA/CD Access Method, every host has equal access to the medium and can place data on the wire when the wire is free from network traffic. When a host wants to place data on the wire, it will check the wire to find whether another host is already using the medium. If there is traffic already in the medium, the host will wait and if there is no traffic, it will place the data in the medium. But, if two systems place data on the medium at the same instance, they will collide with each other, destroying the data. If the data is destroyed during transmission, the data will need to be retransmitted. After collision, each host will wait for a small interval of time and again the data will be retransmitted.
Protocol Data Unit (PDU) :
Protocol Data Unit - PDU
The following answers are incorrect:
The other options correctly describe layer-protocol mapping in TCP/IP protocol.
The following reference(s) were/was used to create this question:
CISA review manual 2014 page number 272
NEW QUESTION # 861
If a source code is not recompiled when program changes are implemented, which of the following is a compensating control to ensure synchronization of source and object?
Answer: D
Explanation:
Explanation
Source code synchronization is the process of ensuring that the source code and the object code (the compiled version of the source code) are consistent and up-to-date1. When program changes are implemented, the source code should be recompiled to generate a new object code that reflects the changes. However, if the source code is not recompiled, there is a risk that the object code may be outdated or incorrect. A compensating control is a measure that reduces the risk of an existing control weakness or deficiency2. A compensating control for source code synchronization is to compare the date stamping of the source and object code. Date stamping is a method of recording the date and time when a file is created or modified3. By comparing the date stamping of the source and object code, one can verify if they are synchronized or not. If the date stamping of the source code is newer than the object code, it means that the source code has been changed but not recompiled. If the date stamping of the object code is newer than the source code, it means that the object code has been compiled from a different source code. If the date stamping of both files are identical, it means that they are synchronized.
NEW QUESTION # 862
Which of the following provides an IS auditor assurance that the interface between a point-of-sale (POS) system and the general ledger is transferring sales data completely and accurately?
Answer: A
Explanation:
The best option to provide an IS auditor assurance that the interface between a point-of-sale (POS) system and the general ledger is transferring sales data completely and accurately is A. Electronic copies of customer sales receipts are maintained. Electronic copies of customer sales receipts are records of the transactions that occurred at the POS system, which can be compared with the data transferred to the general ledger. This can help detect any errors, omissions, or discrepancies in the data transfer process and ensure that the sales data is complete and accurate.
The other options are not as effective as A in providing assurance that the interface between the POS system and the general ledger is transferring sales data completely and accurately. B. Monthly bank statements are reconciled without exception. Monthly bank statements are records of the cash inflows and outflows of the organization, which may not match with the sales data recorded by the POS system and the general ledger. For example, there may be delays, discounts, returns, or refunds that affect the cash flow but not the sales revenue.
Therefore, reconciling monthly bank statements without exception does not necessarily mean that the sales data is complete and accurate. C. Nightly batch processing has been replaced with real-time processing.
Nightly batch processing is a method of transferring data from the POS system to the general ledger in batches at a scheduled time, usually at night. Real-time processing is a method of transferring data from the POS system to the general ledger as soon as the transactions occur. Real-time processing may improve the timeliness and efficiency of the data transfer process, but it does not guarantee that the sales data is complete and accurate. There may still be errors, omissions, or discrepancies in the data transfer process that need to be detected and corrected. D. The data transferred over the POS interface is encrypted. Encryption is a process of transforming data into an unreadable form using a secret key or algorithm, so that only authorized parties can access the original data. Encryption protects the confidentiality and security of the data transferred over the POS interface, but it does not ensure that the sales data is complete and accurate. There may still be errors, omissions, or discrepancies in the data transfer process that need to be detected and corrected.
References:
* ISACA, CISA Review Manual, 27th Edition, 2019, p. 2471
* ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription2
* Sales Audit Overview - Oracle3
* Notes on Audit of Ledgers - Guidelines to Auditors - Accountlearning
NEW QUESTION # 863
An IS auditor who was involved in designing an organization's business continuity plan (BCP) has been assigned to audit the plan. The IS auditor should:
Answer: A
Explanation:
Communicating the possibility of a conflict of interest to management prior to starting the assignment is the correct answer. A possible conflict of interest, likely to affect the auditor's independence, should be brought to the attention of management prior to starting the assignment. Declining the assignment is not the correct answer because the assignment could be accepted after obtaining management approval. Informing management of the possible conflict of interest after completion of the audit assignment is not correct because approval should be obtained prior to commencement and not after the completion of the assignment. Informing the business continuity planning (BCP) team of the possible conflict of interest prior to starting of the assignment is not the correct answer since the BCP team would not have the authority to decide on this issue.
NEW QUESTION # 864
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