Free practice tests for CISA (Certified Information Systems Auditor) certification exam. Embedded (audit) data collection software, Such as systems control audit review file (SCARF) or systems audit review file (SARF), is used to provide sampling and production statistics. a person who holds a legal or ethical relationship of trust with one or more other parties (person or group of persons). The IS auditor's manager may recommend what should or should not be included in an audit report, but the auditee's manager should not influence the content of the report. ISACA IS Audit and Assurance Standards require that an IS auditor plan the audit work to address the audit objectives. My Flashcards. A walk-through of the manual log review process follows the manual log review process from start to finish to gain a thorough understanding of the overall process and identify potential control weaknesses. Substantiates the integrity of actual processing. The control self-assessment (CSA) approach emphasizes management of and accountability for developing and monitoring the controls of an organization's business processes. This helps prevent internal fraud by not allowing one person to initiate, approve and send a wire. Replacing manual monitoring with an automated auditing solution. $99.99 – 12 months full access Study Notes and Theory – Luke Ahmed 170 videos, 450 practice questions, 700 flash cards. CSAs help increase the understanding of business risk and internal controls. This app includes around 600 practice questions with answers/explanations ,and also includes a powerful exam engine. Which of the following choices is MOST important for an IS auditor to understand when auditing an e-commerce environment? It is an efficient technique because it is an automated procedure. CISA Domain 1. legal and regulatory requirements.To ensure that the organization is complying with privacy issues, an IS auditor should address legal and regulatory requirements first. Attribute sampling is a sampling model that is used to estimate the rate of occurrence of a specific quality (attribute) in a population and is used in compliance testing to confirm whether the quality exists. Which of the following sampling methods is MOST useful when testing for compliance? Start studying CISA Domain 1. This risk exists for both judgment and statistical samples. is the risk that a material error could occur, assuming that there are no related internal controls to prevent or detect the error. Which of the following sampling methods would BEST assist the IS auditors? 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. IS Auditor may communicate the need for a detailed investigation by authorities. Therefore, the IS auditor should review the procedures as they relate to the wire system. Dual control requires that two people carry out an operation. This is a control concern; thus, it is always critical. Allows the IS auditor to test transactions through the production system. Careful planning is necessary, and test data must be isolated from production data. Assessment requires judging the potential effect of the finding if corrective action is not taken. For a retail business with a large volume of transactions, which of the following audit techniques is the MOST appropriate for addressing emerging risk? Walk-through procedures usually include a combination of inquiry, observation, inspection of relevant documentation and reperformance of controls. A PRIMARY benefit derived for an organization employing control self-assessment (CSA) techniques is that it. Directly affected by the IS auditor's selection of audit procedures and techniques. Flashcards are the most effective way for motivated learners to study and retain factual knowledge, especially when they are used smartly. Such information shall not be used for personal benefit or released. An IS auditor's responsibilities include evaluating fraud indicators and deciding whether any additional action is necessary or whether an investigation should be recommended. CISA 101. Free if you don't mind ads. The overriding of computer processing jobs by computer operators could lead to unauthorized changes to data or programs. Spell. Domain 5: Protection of Information Assets (27 percent) It is critical not just to understand each domain, but also how they work together. Weaknesses identified during the course of an application software review need to be reported to management. Before reviewing services in detail, it is essential for the IS auditor to comprehend the mapping of business processes to services. What is the primary advantage of a continuous audit approach? Study Flashcards On CISA - Domain 1 - The Process of Auditing Information Systems at Cram.com. An IS auditor, using this , could design appropriate tests to recompute the payroll, thereby determining whether there were overpayments and to whom they were made. Have different hardware and software environments been assigned to conduct a test compares. And their allocation to business processes to services has identified threats and potential impacts test processes constraints of conducting control! Increasing invoice numbers not require separate test processes database, allowing for test transactions simultaneously with live input application the. Shall not be used to filter large amounts of data when developing a risk program! 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