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Such information shall not be used for personal benefit or released. The evidence collected could then be analyzed and used in judicial proceedings. CISA® , Certified Information Systems Auditor, Flashcard Over 1000+ flashcard helps you reinforce your CISA knowledge on 5 domain areas. Requires that two people carry out an operation. Auditing specialized in discovering, disclosing and following up on fraud and crimes. Process collects and evaluates evidence to determine whether the information systems and related resources adequately safeguard assets, maintain data and system integrity and availability, provide relevant and reliable information, achieve organizational goals effectively, Assess issues related to the efficiency of operational productivity within an organization, Combines financial and operational audit steps. Two key aspects that should be addressed: Responsible for establishing the appropriate culture to facilitate an effective and efficient internal control system and for continuously monitoring the effectiveness for the internal control system, although each individual in an organization must take part in this process. Given an expected error rate and confidence level, statistical sampling is an objective method of sampling, which helps an IS auditor determine the sample size and quantify the probability of error (confidence coefficient). Therefore, the IS auditor should review the procedures as they relate to the wire system. This helps prevent internal fraud by not allowing one person to initiate, approve and send a wire. Auditors become facilitators in CSA functions. Allows the IS auditor to test transactions through the production system. Identification of the enterprise, intended recipients and any restrictions on content and circulation, Absence of controls or ineffective controls, IS Audit and Assurance function shall use an appropriate risk assessment approach and supporting methodology to develop the overall IS audit plan and determine priorities for the effective allocation of audit resources, Contains statements of mandatory requirements for IS audit and assurance, Maintain the privacy and confidentiality of information obtained in the course of their activities unless disclosure is required by legal authority (court). Mock Test-Logical Access Control (CISA-Domain 5). Our community of professionals is committed to lifetime learning, career progression and sharing expertise for the benefit of individuals and organizations around the globe. Which technique would BEST test for the existence of dual control when auditing the wire transfer systems of a bank? Ideally lists all the processes that may be considered for audit. Weaknesses identified during the course of an application software review need to be reported to management. Which of the following choices is MOST important for an IS auditor to understand when auditing an e-commerce environment? An ITF creates a fictitious file in the database, allowing for test transactions to be processed simultaneously with live data. Actual Functions - An adequate test to ensure that the individual who is assigned and authorized to perform a particular function is the person who is actually doing the job. CISA Certified Information Systems Auditor Study Guide 3rd Edition. Detailed ISACA CISA Test Result and Results History Your Information Systems Auditor practice exam results are important because your success is important! Step-by-step set of audit procedures and instructions that should be performed to complete an audit, Avoiding risk by not allowing actions that would cause the risk to occur, Risk that a material error exists that would not be prevented or detected on a timely basis by the system of internal controls, Risk that information may contain a material error that may go undetected during the course of the audit. Test. Sharing risk is a key factor in which of the following methods of managing risk? The primary purpose for meeting with auditees prior to formally closing a review is to gain agreement on the findings and responses from management. Walk-through procedures usually include a combination of inquiry, observation, inspection of relevant documentation and reperformance of controls. Theory – Luke Ahmed 170 videos, 450 practice questions with answers/explanations, and with! Would the auditor to comprehend the mapping of business processes to services service documentation... 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