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Download Certified Information Systems Auditor Exam Dumps
NEW QUESTION 26
Which of the following audit include specific tests of control to demonstrate adherence to specific regulatory or industry standard?
- A. Operational Audit
- B. Compliance Audit
- C. Financial Audit
- D. Forensic audit
Answer: B
Explanation:
Section: The process of Auditing Information System
Explanation:
A compliance audit is a comprehensive review of an organization's adherence to regulatory guidelines.
Independent accounting, security or IT consultants evaluate the strength and thoroughness of compliance preparations. Auditors review security polices, user access controls and risk management procedures over the course of a compliance audit. Compliance audit include specific tests of controls to demonstrate adherence to specific regulatory or industry standard. These audits often overlap traditional audits, but may focus on particular system or data.
For your exam you should know below information about different types of audit:
What is an audit?
An audit in general terms is a process of evaluating an individual or organization's accounts. This is usually done by an independent auditing body. Thus, audit involves a competent and independent person obtaining evidence and evaluating it objectively with regard to a given entity, which in this case is the subject of audit, in order to establish conformance to a given set of standards. Audit can be on a person, organization, system, enterprise, project or product.
Compliance Audit
A compliance audit is a comprehensive review of an organization's adherence to regulatory guidelines.
Independent accounting, security or IT consultants evaluate the strength and thoroughness of compliance preparations. Auditors review security polices, user access controls and risk management procedures over the course of a compliance audit. Compliance audit include specific tests of controls to demonstrate adherence to specific regulatory or industry standard. These audits often overlap traditional audits, but may focus on particular system or data.
What, precisely, is examined in a compliance audit will vary depending upon whether an organization is a public or private company, what kind of data it handles and if it transmits or stores sensitive financial data.
For instance, SOX requirements mean that any electronic communication must be backed up and secured with reasonable disaster recovery infrastructure. Health care providers that store or transmit e-health records, like personal health information, are subject to HIPAA requirements. Financial services companies that transmit credit card data are subject to PCI DSS requirements. In each case, the organization must be able to demonstrate compliance by producing an audit trail, often generated by data from event log management software.
Financial Audit
A financial audit, or more accurately, an audit of financial statements, is the verification of the financial statements of a legal entity, with a view to express an audit opinion. The audit opinion is intended to provide reasonable assurance, but not absolute assurance, that the financial statements are presented fairly, in all material respects, and/or give a true and fair view in accordance with the financial reporting framework.
The purpose of an audit is to provide an objective independent examination of the financial statements, which increases the value and credibility of the financial statements produced by management, thus increase user confidence in the financial statement, reduce investor risk and consequently reduce the cost of capital of the preparer of the financial statements.
Operational Audit
Operational Audit is a systematic review of effectiveness, efficiency and economy of operation. Operational audit is a future-oriented, systematic, and independent evaluation of organizational activities. In Operational audit financial data may be used, but the primary sources of evidence are the operational policies and achievements related to organizational objectives. Operational audit is a more comprehensive form of an Internal audit.
The Institute of Internal Auditor (IIA) defines Operational Audit as a systematic process of evaluating an organization's effectiveness, efficiency and economy of operations under management's control and reporting to appropriate persons the results of the evaluation along with recommendations for improvement.
Objectives
To appraise the effectiveness and efficiency of a division, activity, or operation of the entity in meeting organizational goals.
To understand the responsibilities and risks faced by an organization.
To identify, with management participation, opportunities for improving control.
To provide senior management of the organization with a detailed understanding of the Operations.
Integrated Audits
An integrated audit combines financial and operational audit steps. An integrated audit is also performed to assess overall objectives within an organization, related to financial information and asset, safeguarding, efficiency and or internal auditors and would include compliance test of internal controls and substantive audit step.
IS Audit
An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure. The evaluation of obtained evidence determines if the information systems are safeguarding assets, maintaining data integrity, and operating effectively to achieve the organization's goals or objectives. These reviews may be performed in conjunction with a financial statement audit, internal audit, or other form of attestation engagement.
The primary functions of an IT audit are to evaluate the systems that are in place to guard an organization's information. Specifically, information technology audits are used to evaluate the organization's ability to protect its information assets and to properly dispense information to authorized parties. The IT audit aims to evaluate the following:
Will the organization's computer systems be available for the business at all times when required? (known as availability) Will the information in the systems be disclosed only to authorized users? (known as security and confidentiality) Will the information provided by the system always be accurate, reliable, and timely? (measures the integrity) In this way, the audit hopes to assess the risk to the company's valuable asset (its information) and establish methods of minimizing those risks.
Forensic Audit
Forensic audit is the activity that consists of gathering, verifying, processing, analyzing of and reporting on data in order to obtain facts and/or evidence - in a predefined context - in the area of legal/financial disputes and or irregularities (including fraud) and giving preventative advice.
The purpose of a forensic audit is to use accounting procedures to collect evidence for the prosecution or investigation of financial crimes such as theft or fraud. Forensic audits may be conducted to determine if wrongdoing occurred, or to gather materials for the case against an alleged criminal.
The following answers are incorrect:
Financial Audit- A financial audit, or more accurately, an audit of financial statements, is the verification of the financial statements of a legal entity, with a view to express an audit opinion. The audit opinion is intended to provide reasonable assurance, but not absolute assurance, that the financial statements are presented fairly, in all material respects, and/or give a true and fair view in accordance with the financial reporting framework.
Operational Audit - Operational Audit is a systematic review of effectiveness, efficiency and economy of operation. Operational audit is a future-oriented, systematic, and independent evaluation of organizational activities. In Operational audit financial data may be used, but the primary sources of evidence are the operational policies and achievements related to organizational objectives. [1] Operational audit is a more comprehensive form of an Internal audit.
Forensic Audit - Forensic audit is the activity that consists of gathering, verifying, processing, analyzing of and reporting on data in order to obtain facts and/or evidence - in a predefined context - in the area of legal/ financial disputes and or irregularities (including fraud) and giving preventative advice.
Reference:
CISA Review Manual 2014 Page number 47
http://searchcompliance.techtarget.com/definition/compliance-audit
http://en.wikipedia.org/wiki/Financial_audit
http://en.wikipedia.org/wiki/Operational_auditing
http://en.wikipedia.org/wiki/Information_technology_audit
http://www.investorwords.com/16445/forensic_audit.html
NEW QUESTION 27
Which of the following term in business continuity defines the total amount of time that a business process can be disrupted without causing any unacceptable consequences?
- A. MTD
- B. RTO
- C. RPO
- D. WRT
Answer: A
Explanation:
Explanation/Reference:
The sum of RTO and WRT is defined as the Maximum Tolerable Downtime (MTD) which defines the total amount of time that a business process can be disrupted without causing any unacceptable consequences. This value should be defined by the business management team or someone like CTO, CIO or IT manager.
For your exam you should know below information about RPO, RTO, WRT and MTD:
Stage 1: Business as usual
Business as usual
Image Reference - http://defaultreasoning.files.wordpress.com/2013/12/bcdr-01.png At this stage all systems are running production and working correctly.
Stage 2: Disaster occurs
Disaster Occurs
Image Reference - http://defaultreasoning.files.wordpress.com/2013/12/bcdr-02.png On a given point in time, disaster occurs and systems needs to be recovered. At this point the Recovery Point Objective (RPO) determines the maximum acceptable amount of data loss measured in time. For example, the maximum tolerable data loss is 15 minutes.
Stage 3: Recovery
Recovery
Image Reference - http://defaultreasoning.files.wordpress.com/2013/12/bcdr-03.png At this stage the system are recovered and back online but not ready for production yet. The Recovery Time Objective (RTO) determines the maximum tolerable amount of time needed to bring all critical systems back online. This covers, for example, restore data from back-up or fix of a failure. In most cases this part is carried out by system administrator, network administrator, storage administrator etc.
Stage 4: Resume Production
Resume Production
Image Reference - http://defaultreasoning.files.wordpress.com/2013/12/bcdr-04.png At this stage all systems are recovered, integrity of the system or data is verified and all critical systems can resume normal operations. The Work Recovery Time (WRT) determines the maximum tolerable amount of time that is needed to verify the system and/or data integrity. This could be, for example, checking the databases and logs, making sure the applications or services are running and are available.
In most cases those tasks are performed by application administrator, database administrator etc. When all systems affected by the disaster are verified and/or recovered, the environment is ready to resume the production again.
MTD
Image Reference - http://defaultreasoning.files.wordpress.com/2013/12/bcdr-05.png The sum of RTO and WRT is defined as the Maximum Tolerable Downtime (MTD) which defines the total amount of time that a business process can be disrupted without causing any unacceptable consequences. This value should be defined by the business management team or someone like CTO, CIO or IT manager.
The following answers are incorrect:
RPO - Recovery Point Objective (RPO) determines the maximum acceptable amount of data loss measured in time. For example, the maximum tolerable data loss is 15 minutes.
RTO - The Recovery Time Objective (RTO) determines the maximum tolerable amount of time needed to bring all critical systems back online. This covers, for example, restore data from back-up or fix of a failure.
In most cases this part is carried out by system administrator, network administrator, storage administrator etc.
WRT - The Work Recovery Time (WRT) determines the maximum tolerable amount of time that is needed to verify the system and/or data integrity. This could be, for example, checking the databases and logs, making sure the applications or services are running and are available. In most cases those tasks are performed by application administrator, database administrator etc. When all systems affected by the disaster are verified and/or recovered, the environment is ready to resume the production again.
The following reference(s) were/was used to create this question:
CISA review manual 2014 page number 284
http://defaultreasoning.com/2013/12/10/rpo-rto-wrt-mtdwth/
NEW QUESTION 28
In an IT organization where many responsibilities are shared, which of the following would be the BEST control for detecting unauthorized data changes?
- A. Data changes are logged in an outside application.
- B. Segregation of duties conflicts are periodically reviewed.
- C. Users are required to periodically rotate responsibilities.
- D. Data changes are independently reviewed by another group.
Answer: A
Explanation:
Section: Information System Operations, Maintenance and Support
NEW QUESTION 29
A malicious code that changes itself with each file it infects is called a:
- A. polymorphic virus.
- B. logic bomb.
- C. trojan horse.
- D. stealth virus.
Answer: A
Explanation:
A polymorphic virus has the capability of changing its own code, enabling it to have many different
variants. Since they have no consistent binary pattern, such viruses are hard to identify.
Incorrect answers:
A. A logic bomb is code that is hidden in a program or system which will cause something to happen when the user performs a certain action or when certain conditions are met. A logic bomb, which can be downloaded along with a corrupted shareware or freeware program, may destroy data, violate system security, or erase the hard drive.
B. A stealth virus is a virus that hides itself by intercepting disk access requests. When an antivirus program tries to read files or boot sectors to find the virus, the stealth virus feeds the antivirus program a clean image of the file or boot sector.
C. A trojan horse is a virus program that appears to be useful and harmless but which has harmful side effects such as destroying data or breaking the security of the system on which it is run.
NEW QUESTION 30
......
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