Click here to go to the CISA Exam Flashcards Study System main page.. To order by check or money order, please type in your information in the form below, print, make out a $39.99 + $3.99 S&H = $43.98 check or money order "Mometrix Test Preparation" send this form and your payment to: Asking IT to extract the data may expose the risk of filtering out exceptions that should be seen by the auditor. By observing the IS staff performing their tasks, an IS auditor can identify whether they are performing any incompatible operations, and by interviewing the IT staff, the auditor can get an overview of the tasks performed. All key controls need to be clearly aligned for systematic implementation; thus, analysts have the opportunity to discover unnecessary or overlapping key controls in existing systems. Flashcards engage “active recall” Cram.com makes it easy to … Is generated by a program that identifies transactions or data that appear to be incorrect. Test. Generalized audit software features include mathematical computations, stratification, statistical analysis, sequence checking, duplicate checking and recomputations. Terms in this set (88) Interviewing and Observing Personnel. Can be implemented using workshops or worksheets, questionnaires. A service-oriented architecture (SOA) relies on the principles of a distributed environment in which services encapsulate business logic as a black box and might be deliberately combined to depict real-world business processes. Directly affected by the IS auditor's selection of audit procedures and techniques. Primary purpose is to develop evidence for review by law enforcement and judicial authorities. 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). An IS auditor has been assigned to conduct a test that compares job run logs to computer job schedules. Its advantage is that periodic testing does not require separate test processes. Created by. They trace data from their origination to destination, highlighting the paths and storage of data. A code review can be used as a means of code comparison, but it is inefficient and unlikely to detect any changes in the code, especially in a large program. Our community of professionals is committed to lifetime learning, career progression and sharing expertise for the benefit of individuals and organizations around the globe. Therefore, it is important to understand the nature and criticality of the business process supported by the e-commerce application to identify specific controls to review. What is the MAJOR benefit of conducting a control self-assessment (CSA) over a traditional audit? Which of the following audit techniques would BEST help an IS auditor in determining whether there have been unauthorized program changes since the last authorized program update? Developing a risk-based audit plan must start with the identification of key business processes, which will determine and identify the risk that needs to be addressed. Allows the IS auditor to test transactions through the production system. 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. Which of the following is the MOST important skill an IS auditor should develop to understand the constraints of conducting an audit? Learn. Instead of asking IT to extract the data, the IS auditor is granted direct access to the data. Provides the IS auditor with the opportunity to discuss findings and recommendations with management staff of the audited entity. Sharing risk is a key factor in which of the following methods of managing risk? Step 1: Identify information assets and the underlying systems. Next, the Domain explains the difference between the Information Security Management … CISSP CISM CISA Videos Tests Books Free stuff Groups/CPEs Links Thor Teaches 23+ hours of CISSP video, 1,000 CISSP practice questions, 300+ page study guides, 500 CISSP links. Address audit objectives. This changes the audit paradigm from periodic reviews of a sample of transactions to ongoing audit testing of 100 percent of transactions. General ledger (GL) data are required for an audit. $10 The second is CISSP Flashcards by BH Inc. Management is responsible for making decisions regarding the appropriate response. CISA® Flashcard is a paid education app (priced at $1.99) by Yin Kai Leung Joseph currently available on Apple's App Store. Free practice tests for CISA (Certified Information Systems Auditor) certification exam. A set of documented audit procedures designed to achieve planned audit objectives. Could aid significantly in the effective and efficient detection of irregularities or illegal acts. Find Flashcards. Based on the observations and interviews, the IT auditor can evaluate this. An IS auditor performing a review of application controls would evaluate the. certified information systems auditor exam cards By Robin Cook ... terms in this set 15 cisa exam full mock test cisa flashcards a simple method for complicated subject ... questions cisa domain 1 testing concepts cisa domain 2 testing concepts cisa domain 3 cisa exam My Flashcards. I have been dedicated in IT security for over 5 years, with a passive interest in security for over 25. The control self-assessment (CSA) approach emphasizes management of and accountability for developing and monitoring the controls of an organization's business processes. If you want to comical books, lots of novels, tale, jokes, and more fictions collections Page 1/28 Can include generalized audit software, utility software, debugging and scanning software, test data. Which of the following forms of evidence would an IS auditor consider the MOST reliable? Mock Test-Logical Access Control (CISA-Domain 5). IS auditors should follow up after material findings are communicated with management to ensure remediation of these findings. Quickly memorize the terms, phrases and much more. There they can agree on the findings and develop corrective actions. Learn vocabulary, terms, and more with flashcards, games, and other study tools. CISA Exam – Full Mock Test (1)CISA Exam – Full Mock Test has Page 5/11. Often involves detailed substantive testing. camdogphx12. Technique used to estimate the monetary value or some other unit of measure of a population from a sample portion. An objective (math based) method of determining the sample size and selection criteria, Use auditor judgement to determine the method of sampling. Control self-assessment (CSA) is predicated on the review of high-risk areas that either need immediate attention or may require a more thorough review at a later date. Auditors become facilitators in CSA functions. Which of the following sampling methods would BEST assist the IS auditors? Relies on the principles of a distributed environment in which services encapsulate business logic as a black box and might be deliberately combined to depict real-world business processes. Quickly memorize the terms, phrases and much more. Which of the following sampling methods is MOST useful when testing for compliance? After understanding the legal and regulatory requirements, an IS auditor should evaluate organizational policies, standards and procedures to determine whether they adequately address the privacy requirements, and then review the adherence to these specific policies, standards and procedures. The CISA exam will test you on 5 domains covering a variety of different subject areas. Tweet . This mock test contains important testing concepts from CISA - Domain 1. To ensure that the bank's financial risk is properly addressed, the IS auditor will most likely review which of the following? Enable IS auditors to gather information independently. For example, an attribute sample may check all transactions over a certain pre-defined dollar amount for proper approvals. An IS auditor is determining the appropriate sample size for testing the existence of program change approvals. Should be set up and approved by audit management, Most important consideration for a forensic auditor, To make a bit stream image of the target drive and examine that image without altering date stamps or other info attributable to the examined files. The observation technique would help to ascertain whether two individuals do indeed get involved in execution of the operation and an element of oversight exists. CISA® , Certified Information Systems Auditor, Flashcard Over 1000+ flashcard helps you reinforce your CISA knowledge on 5 domain areas. The attributes of CSA include empowered employees, continuous improvement, extensive employee participation and training—all of which are representations of broad stakeholder involvement. Using software tools such as computer-assisted audit techniques (CAATs) to analyze transaction data can provide detailed analysis of trends and potential risk, but it is not as effective as continuous auditing, because there may be a time differential between executing the software and analyzing the results. Testing concepts from CISA - Domain 1 Lecture 1 is audit and Assurance Standard 1202 ( risk assessment required! Test transactions to be initiated on CISA Domain 1 - the process of comparing versions... Auditor reviewing the process of auditing information Systems first step in the development a. Get the grade you want SOA ) that an is auditor 's include... And recommendations with management to relinquish its responsibility for control management has confirmed that no exceptions been! To automatically perform control and risk assessments on a more timely manner judging the potential of! 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