2021 CISA Authorized Certification & CISA Reliable Test Topics - Latest Certified Information Systems Auditor Mock Exam - Alanfraser

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  • Product Description

    Exam Code: CISA

    Exam Name: Certified Information Systems Auditor

    Q&As: 483

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NEW QUESTION: 1
Which of the following is an advantage of an integrated test facility (ITF)?
A. It validates application systems and tests the ongoing operation of the system.
B. It uses actual master files or dummies and the IS auditor does not have to review the source of the transaction.
C. The need to prepare test data is eliminated.
D. Periodic testing does not require separate test processes.
Answer: D
Explanation:
An integrated test facility creates a fictitious entity in the database to process test transactions simultaneously with live input. Its advantage is that periodic testing does not require separate test processes. However, careful planning is necessary, and test data must be isolated from production data.

NEW QUESTION: 2
은행은 위험 분석 매트릭스를 사용하여 감사 대상의 상대적 위험을 정량화합니다. 분석에는 감사 대상 개체를 위험 요소에 대해 1에서 10까지의 척도로 평가하는 것이 포함되며 10은 가장 큰 위험을 나타냅니다. 위험 요인의 일부 목록과 은행의 세 부서에 부여 된 등급은 다음과 같습니다.

부서의 위험과 관련하여 다음 중 올바른 설명은 무엇입니까?
A. 내부 감사 활동은 부서 B와 비교하여 부서 C의 상대적 통제 강도 때문에 부서 C의 감사보다 부서 B의 감사 일정을 더 자주 예약해야 합니다.
B. 부서 A와 C에 비해 부서 B는 부서의 거래의 복잡성과 자산의 달러 가치를 보완하기 위해 더 강력한 통제 시스템을 갖추고 있습니다.
C. 위험이 가장 큰 것에서 가장 작은 것 순으로 부서의 상대적 순위는 다음과 같습니다. A; 씨; 비.
D. 부서 A의 통제 구조의 특성은 부서 자산의 특성과 거래의 복잡성으로 인해 정당화 될 수 있습니다.
Answer: D



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