SAMPLE CISA TEST ONLINE - CISA LATEST EXAM FORUM

Sample CISA Test Online - CISA Latest Exam Forum

Sample CISA Test Online - CISA Latest Exam Forum

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ISACA copyright Auditor Sample Questions (Q558-Q563):

NEW QUESTION # 558
An IS department is evaluated monthly on its cost-revenue ratio user satisfaction rate, and computer downtime This is BEST zed as an application of.

  • A. value chain analysis
  • B. control self-assessment (CSA)
  • C. balanced scorecard
  • D. risk framework

Answer: C

Explanation:
Explanation
A balanced scorecard is a framework that translates the IT strategy into measurable objectives, indicators, targets, and initiatives across four perspectives: financial, customer, internal process, and learning and growth.
A balanced scorecard helps to monitor and evaluate how well the IT function is delivering value to the organization, achieving its strategic goals, and improving its capabilities and competencies. The other options are not the primary uses of a balanced scorecard, because they either focus on specific aspects of IT rather than the overall performance, or they are not directly related to the IT strategy.


NEW QUESTION # 559
An IS auditor notes that the previous year's disaster recovery test was not completed within the scheduled time frame due to insufficient hardware allocated by a third-party vendor. Which of the following provides the BEST evidence that adequate resources are now allocated to successfully recover the systems?

  • A. Vendor memo indicating problem correction
  • B. An up-to-date RACI chart
  • C. Hardware change management policy
  • D. Service level agreement (SLA)

Answer: D

Explanation:
The best evidence that adequate resources are now allocated to successfully recover the systems is a service level agreement (SLA). An SLA is a contract between a service provider and a customer that defines the scope, quality, and terms of the service delivery. An SLA should include measurable and verifiable indicators of the service performance, such as availability, reliability, capacity, security, and recovery. An SLA should also specify the roles, responsibilities, and expectations of both parties, as well as the remedies and penalties for non-compliance. An SLA can help to ensure that the third-party vendor has allocated sufficient hardware and other resources to meet the recovery objectives and requirements of the organization. References:
* CISA Review Manual (Digital Version)
* CISA Questions, Answers & Explanations Database


NEW QUESTION # 560
Which of the following is the PRIMARY benefit of effective implementation of appropriate data classification?

  • A. Assurance that sensitive data is encrypted
  • B. Increased accuracy of sensitive data
  • C. Ability to meet business requirements
  • D. Management of business risk to sensitive data

Answer: D


NEW QUESTION # 561
An IS auditor finds that an organization's data toss prevention (DLP) system is configured to use vendor default settings to identify violations. The auditor's MAIN concern should be that:

  • A. violation reports may not be retained according to the organization's risk profile.
  • B. violation reports may not be reviewed in a timely manner.
  • C. a significant number of false positive violations may be reported.
  • D. violations may not be categorized according to the organization's risk profile.

Answer: D


NEW QUESTION # 562
When is it MOST important for an IS auditor to apply the concept of materiality in an audit?

  • A. When planning an audit engagement
  • B. When gathering information for the fieldwork
  • C. When evaluating representations from the auditee
  • D. When a violation of a regulatory requirement has been identified

Answer: A

Explanation:
The concept of materiality is most important for an IS auditor to apply when planning an audit engagement, because it helps the auditor to determine the scope, objectives, procedures and resources of the audit.
Materiality is the degree to which an omission or misstatement of information could affect the users' decisions or the achievement of the audit objectives. By applying the concept of materiality, the auditor can focus on the most significant and relevant areas of the audit and avoid wasting time and effort on trivial or immaterial matters. The other options are not as important as planning an audit engagement, because they are either based on or affected by the materiality assessment done during the planning phase. References:
* ISACA, CISA Review Manual, 27th Edition, chapter 1, section 1.31
* ISACA, IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals, section 12022


NEW QUESTION # 563
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