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NEW QUESTION # 56
一個組織最近購買並實施了智慧代理軟體，用於向客戶發放貸款。在實施後審查期間，下列哪一項是資訊系統審核員要執行的最重要的程序？
- A. 審查系統文件以確保完整性。
- B. 審查簽署的批准，以確保系統決策的責任得到明確定義。
- C. 檢視輸入和輸出控制報告以驗證系統決策的準確性。
- D. 查看系統和錯誤日誌以驗證交易準確性。
Answer: C
Explanation:
Reviewing input and output control reports to verify the accuracy of the system decisions is the most important procedure for the IS auditor to perform during the post-implementation review of intelligent-agent software for granting loans to customers, because it can help identify any errors or anomalies in the system logic or data that may affect the quality and reliability of the system outcomes. Reviewing system and error logs, signed approvals, and system documentation are also important procedures, but they are not as critical as verifying the accuracy of the system decisions. References: CISA Review Manual (Digital Version), Chapter
4, Section 4.2.21
NEW QUESTION # 57
在實施新的資料分類流程時，下列哪些領域最有可能被忽略？
- A. 新系統應用程式
- B. 最終使用者計算 (EUC) 系統
- C. 電子郵件附件
- D. 發送給供應商的數據
Answer: B
NEW QUESTION # 58
實施最佳風險管理策略時，下列何者最可能減少？
- A. 剩餘風險
- B. 固有風險
- C. 抽樣風險
- D. 偵測風險
Answer: B
NEW QUESTION # 59
一位資訊系統審計師被要求對一個新開發的系統進行實施後審查。在審查測試階段的結果時，審計師發現，系統的各個模組在使用者驗收測試 (UAT) 階段測試正確，但某些功能在投入生產後並未如預期運作。下列哪一項最有可能在實施前被忽略？
- A. 最終使用者培訓
- B. 完整單元測試
- C. 平行測試
- D. 整合測試
Answer: D
NEW QUESTION # 60
IS 審計師在審計收購企業級應用程式的建議投資時，評估下列哪一項最重要？
- A. 管理層是否已批准應用程式的業務案例
- B. 是否有多個業務部門對此應用程式感興趣
- C. 業務部門是否已批准該應用程式的使用者驗收測試（UAT）
- D. 是否有關於應用程式使用的獨立案例研究
Answer: A
NEW QUESTION # 61
當受審核方無法在後續審核時關閉所有審核建議時，資訊系統審核員的最佳行動方案是什麼？
- A. 確保審核結果中保留未解決的問題。
- B. 建議對未決問題進行補償控制。
- C. 評估因未解決問題而導致的殘餘風險。
- D. 因未解決的問題未解決而終止後續操作
Answer: C
Explanation:
Explanation
The best course of action for an IS auditor when an auditee is unable to close all audit recommendations by the time of the follow-up audit is to evaluate the residual risk due to open issues. Residual risk is the risk that remains after the implementation of controls or mitigating actions. Evaluating the residual risk due to open issues can help the IS auditor assess the impact and likelihood of the potential threats and vulnerabilities that have not been addressed by the auditee, as well as the adequacy and effectiveness of the existing controls or mitigating actions. Evaluating the residual risk due to open issues can also help the IS auditor prioritize and communicate the open issues to the auditee and other stakeholders, such as senior management or audit committee, and recommend appropriate actions or escalation procedures.
Ensuring the open issues are retained in the audit results is a course of action for an IS auditor when an auditee is unable to close all audit recommendations by the time of the follow-up audit, but it is not the best one.
Ensuring the open issues are retained in the audit results can help the IS auditor document and report the status and progress of the audit recommendations, as well as provide a basis for future follow-up audits. However, ensuring the open issues are retained in the audit results does not provide an analysis or evaluation of the residual risk due to open issues, which is more important for informing decision-making and action-taking.
Terminating the follow-up because open issues are not resolved is not a course of action for an IS auditor when an auditee is unable to close all audit recommendations by the time of the follow-up audit, but rather a consequence or outcome of it. Terminating the follow-up because open issues are not resolved may indicate that the auditee has failed to comply with the agreed-upon actions or deadlines, or that the IS auditor has encountered significant obstacles or resistance from the auditee. Terminating the follow-up because open issues are not resolved may also trigger further actions or sanctions from the IS auditor or other authorities, such as issuing a qualified or adverse opinion, withholding certification, or imposing penalties.
Recommending compensating controls for open issues is not a course of action for an IS auditor when an auditee is unable to close all audit recommendations by the time of the follow-up audit, but rather a possible outcome or result of it. Compensating controls are alternative or additional controls that are implemented to reduce or eliminate the risk associated with a weakness or deficiency in another control. Recommending compensating controls for open issues may be appropriate when the auditee is unable to implement the original audit recommendations due to technical, operational, financial, or other constraints, and when the compensating controls can provide a similar or equivalent level of assurance. However, recommending compensating controls for open issues requires a prior evaluation of the residual risk due to open issues, which is more important for determining whether compensating controls are necessary and feasible.
References:
Follow-up Audits - Canadian Audit and Accountability Foundation 1
Conducting The Audit Follow-Up: When To Verify - The Auditor 2
Internal Audit Follow Ups: Are They Really Worth The Effort
NEW QUESTION # 62
偵測員工安裝未經授權的軟體包的最有效方法是什麼？
- A. 維護目前的防毒軟體
- B. 定期掃描硬碟
- C. 記錄網路上的活動
- D. 向員工傳達政策
Answer: B
NEW QUESTION # 63
為了確保法證調查期間收集的電子證據在未來的法律訴訟中被採納，下列哪一項最重要？
- A. 聘請獨立第三方進行取證調查
- B. 在整個取證調查過程中記錄人員處理證據的情況
- C. 限制經過專業認證的法醫調查人員取得證據
- D. 在原始硬碟機而不是硬碟映像上執行調查程序
Answer: B
Explanation:
The most important factor to ensure that electronic evidence collected during a forensic investigation will be admissible in future legal proceedings is to document evidence handling by personnel throughout the forensic investigation. Documentation is essential to establish the chain of custody, prove the integrity and authenticity of the evidence, and demonstrate compliance with legal and ethical standards. Documentation should include information such as the date, time, location, source, destination, method, purpose, result, and authorization of each action performed on the evidence. Documentation should also include any observations, findings, assumptions, limitations, or exceptions encountered during the investigation. References:
* CISA Review Manual (Digital Version)
* CISA Questions, Answers & Explanations Database
NEW QUESTION # 64
下列哪一種測試方法最適合評估變更後是否保持系統完整性？
- A. 單元測試
- B. 驗收測試
- C. 迴歸測試
- D. 整合測試
Answer: C
Explanation:
Regression testing is the most appropriate testing method for assessing whether system integrity has been maintained after changes have been made. Regression testing is a type of software testing that ensures that previously developed and tested software still performs as expected after a change1 Regression testing helps to detect any defects or errors that may have been introduced or uncovered due to the change2 Regression testing can be performed at different levels of testing, such as unit, integration, system, and acceptance3 Unit testing is a type of software testing that verifies the functionality of individual components or units of code. Unit testing is usually performed by developers before integrating the code with other components. Unit testing helps to identify and fix errors at an early stage of development, but it does not ensure that the system as a whole works as expected after a change.
Integration testing is a type of software testing that verifies the functionality, performance, and reliability of the interactions between different components or units of code. Integration testing is usually performed after unit testing and before system testing. Integration testing helps to identify and fix errors that may occur when different components are integrated, but it does not ensure that the system as a whole works as expected after a change.
Acceptance testing is a type of software testing that verifies whether the system meets the user requirements and expectations. Acceptance testing is usually performed by end-users or customers after system testing and before deploying the system to production. Acceptance testing helps to ensure that the system delivers the desired value and quality to the users, but it does not ensure that the system as a whole works as expected after a change.
References: 1: What is Regression Testing? Test Cases (Example) - Guru99 2: What is Regression Testing? Definition, Tools, Examples - Katalon 3: Regression testing - Wikipedia : What is Unit Testing?
Definition, Types, Tools & Examples - Guru99 : What is Integration Testing? Definition, Types, Tools & Examples - Guru99 : What is Acceptance Testing? Definition, Types, Tools & Examples - Guru99
NEW QUESTION # 65
IS 審計員在審計網路設備管理時需要驗證下列何者最重要？
- A. 所有裝置均位於受保護的網段內。
- B. 無法透過服務帳戶存取裝置。
- C. 備份策略包括裝置設定檔。
- D. 所有裝置均已評估最新的安全性修補程式。
Answer: D
NEW QUESTION # 66
新的隱私法規要求應要求在 72 小時內刪除客戶的隱私資訊。對於遵守本法規，資訊系統審計師最關心的是下列哪一項？
- A. 過時的線上隱私權政策
- B. 最終用戶存取包含客戶資訊的應用程式
- C. 備份與保留策略不完整
- D. 不知道客戶資料的保存位置
Answer: D
NEW QUESTION # 67
在變更管理審核期間，IS 審核員發現某些變更是在生產環境中實施的，而沒有進行使用者驗收測試 (UAT)。下列哪一項是審核員的最佳行動方案？
- A. 延後審核，直到可以執行足夠的 UAT。
- B. 記錄發現結果並解釋在沒有適當測試的情況下實施變更的風險。
- C. 建議 IT 經理回滾變更並繼續審核。
- D. 執行實施後測試以驗證變更不會影響財務資料。
Answer: B
NEW QUESTION # 68
透過實施 IT 框架來協調 IT 和業務目標，可以最有效地解決下列哪些問題？
- A. 缺乏基準分析
- B. IT 組合管理不足
- C. 業務影響分析 (BIA) 不準確
- D. IT 變更管理實務不足
Answer: B
Explanation:
Explanation
An IT framework for alignment between IT and business objectives is a set of principles, guidelines, and practices that help an organization to ensure that its IT investments support its strategic goals, deliver value, manage risks, and optimize resources. One of the benefits of implementing such a framework is that it enables an effective IT portfolio management, which is the process of selecting, prioritizing, monitoring, and evaluating the IT projects and services that comprise the IT portfolio. An IT portfolio is a collection of IT assets, such as applications, infrastructure, data, and capabilities, that are aligned with the business needs and objectives. An IT portfolio management helps an organization to achieve the following outcomes:
Align the IT portfolio with the business strategy and vision
Balance the IT portfolio among different types of investments, such as innovation, growth, maintenance, and compliance Optimize the IT portfolio performance, value, and risk Enhance the IT portfolio decision-making and governance Improve the IT portfolio communication and transparency Therefore, an inadequate IT portfolio management is a major concern that can be addressed by implementing an IT framework for alignment between IT and business objectives. An inadequate IT portfolio management can result in the following issues:
Misalignment of the IT portfolio with the business needs and expectations Imbalance of the IT portfolio among competing demands and priorities Suboptimal use of the IT resources and capabilities Lack of visibility and accountability of the IT portfolio outcomes and impacts Poor communication and collaboration among the IT portfolio stakeholders The other possible options are:
Inaccurate business impact analysis (BIA): A BIA is a process of identifying and assessing the potential effects of a disruption or disaster on the critical business functions and processes. A BIA helps an organization to determine the recovery priorities, objectives, and strategies for its business continuity plan. A BIA is not directly related to an IT framework for alignment between IT and business objectives, although it may use some inputs from the IT portfolio management. Therefore, an inaccurate BIA is not a concern that can be effectively addressed by implementing an IT framework for alignment between IT and business objectives.
Inadequate IT change management practices: IT change management is a process of controlling and managing the changes to the IT environment, such as hardware, software, configuration, or documentation. IT change management helps an organization to minimize the risks and disruptions caused by the changes, ensure the quality and consistency of the changes, and align the changes with the business requirements. IT change management is not directly related to an IT framework for alignment between IT and business objectives, although it may support some aspects of the IT portfolio management. Therefore, inadequate IT change management practices are not a concern that can be effectively addressed by implementing an IT framework for alignment between IT and business objectives.
Lack of a benchmark analysis: A benchmark analysis is a process of comparing an organization's performance, processes, or practices with those of other organizations or industry standards. A benchmark analysis helps an organization to identify its strengths and weaknesses, set realistic goals and targets, and implement best practices for improvement. A benchmark analysis is not directly related to an IT framework for alignment between IT and business objectives, although it may provide some insights for the IT portfolio management. Therefore, lack of a benchmark analysis is not a concern that can be effectively addressed by implementing an IT framework for alignment between IT and business objectives. References: 1: What is Portfolio Management? | Smartsheet 2: What Is Portfolio Management? - Definition from Techopedia 3: What Is Project Portfolio Management (PPM)? | ProjectManager.com 4: What Is Business Impact Analysis? | Smartsheet 5: What Is Change Management? - Definition from Techopedia 6: Benchmarking - Wikipedia
NEW QUESTION # 69
下列哪一項是實施資料保留策略的最佳理由？
- A. 限制與儲存和保護資訊相關的責任
- B. 分配 IT 外部資料保護的責任與所有權
- C. 為（烤麵包機復原過程）建立復原點偵測 (RPO)
- D. 記錄組織內處理資料的業務目標
Answer: A
Explanation:
The best reason to implement a data retention policy is to limit the liability associated with storing and protecting information. A data retention policy is a document that defines how long data should be kept by an organization and how they should be disposed of when they are no longer needed. A data retention policy should comply with the applicable laws and regulations that govern the data retention requirements and obligations of organizations, such as tax laws, privacy laws, or industry standards4. Implementing a data retention policy can help to limit the liability associated with storing and protecting information by reducing the amount of data that need to be stored and secured, minimizing the risk of data breaches or leaks, ensuring compliance with legal or contractual obligations, and avoiding potential fines or penalties for non-compliance5. The other options are less relevant or incorrect because:
* B. Documenting business objectives for processing data within the organization is not a reason to implement a data retention policy, as it is more related to data governance than data retention. Data governance refers to the policies, procedures, and controls that define how data are collected, used, managed, and shared within an organization. Data governance helps to ensure that data are aligned with business objectives and support decision making6.
* C. Assigning responsibility and ownership for data protection outside IT is not a reason to implement a data retention policy, as it is more related to data accountability than data retention. Data accountability refers to the identification and assignment of roles and responsibilities for data protection among different stakeholders within an organization. Data accountability helps to ensure that data are handled appropriately and securely by authorized parties7.
* D. Establishing a recovery point objective (RPO) for disaster recovery procedures is not a reason to implement a data retention policy, as it is more related to data backup than data retention. Data backup refers to the process of creating copies of data that can be restored in case of data loss or corruption. Data backup helps to ensure that data are available and recoverable in case of disaster8. RPO is a measure of the maximum amount of data that can be lost or acceptable in case of disaster9.
References: Data Retention Policy - ISACA, Data Retention - ISACA, Data Governance - ISACA, Data Accountability - ISACA, Data Backup - ISACA, Recovery Point Objective - ISACA
NEW QUESTION # 70
組織的業務連續性計劃 (BCP) 應是：
- A. 在獨立審計審查之前更新。
- B. 每當實施新應用程式時進行測試。
- C. 根據人員和環境的變化進行更新。
- D. 在嘗試入侵組織的熱點站點後進行測試。
Answer: C
Explanation:
A BCP must stay current with organizational changes to ensure its effectiveness during a disruption.
Personnel changes and environmental updates are directly relevant to how the BCP would be executed.
References
ISACA CISA Review Manual (Current Edition) - Chapter on Business Continuity and Disaster Recovery Industry Standards (e.g., ISO 22301, NIST SP 800-34) - Guidelines for maintaining and updating a Business Continuity Plan
NEW QUESTION # 71
在審查擬議實施第三方系統的商業案例時，下列哪一項應該是 IS 審計員最關心的問題？
- A. 缺乏試點實施計劃
- B. 缺乏詳細的工作分解結構
- C. 缺乏訓練資料
- D. 缺乏持續的維護成本
Answer: D
Explanation:
The IS auditor's greatest concern when reviewing a business case for a proposed implementation of a third- party system should be A. Lack of ongoing maintenance costs. This is because ongoing maintenance costs are an essential part of the total cost of ownership (TCO) of a third-party system, and they can have a significant impact on the return on investment (ROI) and the feasibility of the project. If the business case does not include ongoing maintenance costs, it may underestimate the true cost of the project and overestimate the benefits. This could lead to poor decision making and unrealistic expectations.
Lack of training materials (B), lack of plan for pilot implementation , and lack of detailed work breakdown structure (D) are also potential issues that could affect the quality and success of the project, but they are not as critical as lack of ongoing maintenance costs. Training materials can be developed or acquired later, pilot implementation can be planned during the project initiation or planning phase, and work breakdown structure can be refined as the project progresses. However, ongoing maintenance costs are difficult to change or estimate once the project is approved and implemented, and they can have long-term implications for the organization. Therefore, they should be included and analyzed in the business case.
NEW QUESTION # 72
在實施前審查期間，資訊系統審計員指出，某些場景尚未經過測試。
管理層表示該項目至關重要，不能推遲。下列哪一項是審核員的最佳行動方案？
- A. 幫助管理階層在實施前完成剩餘的場景測試。
- B. 實施後在生產環境中執行剩餘場景測試。
- C. 建議延後專案實施，直到所有場景都經過測試。
- D. 確定測試場景是否涵蓋了最重大的專案風險。
Answer: D
NEW QUESTION # 73
下列哪一項是為最終使用者計算 (EUC) 應用程式實施版本控制的最重要原因？
- A. 確保不同版本應用程式的相容性
- B. 確保舊版本可供參考
- C. 確保只有授權使用者才能存取該應用程式
- D. 確保僅使用最新核准的應用程式版本
Answer: D
Explanation:
Version control is a process of managing changes to an application or a document. It ensures that only the latest approved version of the application is used by end-users, which reduces the risk of errors, inconsistencies, and unauthorized modifications. Version control also allows tracking the history of changes and restoring previous versions if needed.
NEW QUESTION # 74
下列哪一項是 IT 指導委員會的主要職責？
- A. 根據業務需求決定 IT 專案的優先級
- B. 檢視定期 IT 風險評估
- C. 驗證和監控 IT 部門員工的技能組合
- D. 制定業務 IT 預算
Answer: A
Explanation:
Explanation
A primary responsibility of an IT steering committee is prioritizing IT projects in accordance with business requirements, as this ensures that IT resources are allocated to support the strategic objectives and needs of the organization. Reviewing periodic IT risk assessments, validating and monitoring the skill sets of IT department staff, and establishing IT budgets for the business are important activities, but they are not the primary responsibility of an IT steering committee. They may be delegated to other IT governance bodies or functions within the organization. References: CISA Review Manual (Digital Version), Chapter 1: Information Systems Auditing Process, Section 1.2: IT Governance
NEW QUESTION # 75
IS 審計員最應該關注組織社群媒體實務審查過程中註意到的下列哪項觀察結果？
- A. 超過一名員工被授權代表組織在社群媒體上發佈內容。
- B. 該組織沒有記錄在案的社群媒體政策。
- C. 並非所有使用社群媒體的員工都參加了安全意識計畫。
- D. 該組織不需要社群媒體貼文的批准。
Answer: B
NEW QUESTION # 76
一個組織正在計劃實施在家工作政策，允許使用者根據需要遠端工作。下列哪一項是確保安全遠端存取公司資源的最佳解決方案？
- A. 附加防火牆規則
- B. 虛擬私人網路 (VPN)
- C. 虛擬桌面
- D. 多重身份驗證
Answer: B
NEW QUESTION # 77
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