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CISA > Chapter 1 - Information System Auditing Process, Part A: Planning > Flashcards

Chapter 1 - Information System Auditing Process, Part A: Planning Flashcards

1
Q

IS audit is the formal examination and/or testing of information systems to determine whether:

A

In compliance; IS data & information have appropriate levels of CIA; IS operations are accomplished efficiently & effectively

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2
Q

Typical audit process consists of three major phases:

A

Planning, Fieldwork/Documentation, Reporting/Follow-Up

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3
Q

The framework for the ISACA IS Audit & Assurance Standards provides of multiple levels of doucments:

A

Standards; Guidelines, Tools & Techniques

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4
Q

Define mandatory requirements for IS audit & assurance & reporting

A

Standards

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5
Q

Provide guidance in applying IS audit and assurance standards

A

Guidelines

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6
Q

Provide examples of processes an IS auditor might follow in an audit engagement

A

Tools & techniques

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7
Q

ISACA IS Audit & Assurance Standards - three categories

A

General, Performance, Reporting

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8
Q

Provide the guiding principles under which the IS assurance profession operates

A

General

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9
Q

Deal with the conduct of the assignment

A

Performance

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10
Q

Address the types of reports, means of communication and information communicated

A

Reporting

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11
Q

An interrelated set of cross-functional activities or events in the delivery of a specific product or service to a customer.

A

Business Process

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12
Q

Controlled by policies, procedures, practices, and organizational structures designed to provide reasonable assurance hta ta business process will achieve its objectives.

A

Business Process

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13
Q

The individual responsible for identifying process requirements, approving process design, and managing process performance

A

Business Process Owner

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14
Q

The role of the IS internal audit function should be established by an ___

A

Audit charter (approved by board of directors & audit committee)

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15
Q

Should clearly state management’s responsibility and objectives for, and delegation of authority, to the IS audit function

A

Audit Charter

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16
Q

Conducted at the beginning of the audit process to establish the overall audit strategy & detail the specific procedures to be carried out to implement the strategy & complete the audit

A

Audit Planning

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17
Q

Ideally lists all of the processes that may be considered for audit; all of the relevant processes that represent the blueprint of the enterprise’s business

A

Audit Universe

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18
Q

Based on which inputs can be solicited from the business

A

Reputation Factor

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19
Q
A

Steps to Perform Audit Planning

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20
Q

The content of legal regulations pertains to:

A

Establishment of Regulatory Requirements; Responsibilities assigned to Corresponding Entities; Financial, operational, and IS audit functions

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21
Q

Legal requirements placed on audit or IS audit

A

Audit scope & audit objectives

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22
Q

Legal requirements placed on the auditee & its systems, data management, reporting

A

Internal & External audit & assurance profesionals

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23
Q

Buying & selling goods online

A

Ecommerce

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24
Q

Business conducted between orgs

A

Business to Business (B to B)

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25
Q

Business conducted between an org & its customers

A

Business to Consumer

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26
Q

Business conducted between customers, primarily using a third-party platform

A

Consumer to Consumer

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27
Q

Business conducted between a consumer & business

A

Consumer to Business

28
Q

Business conducted between an org & a public administration

A

Business to Government

29
Q

Business conducted between a consumer & public administration or government

A

Consumer to government

30
Q

Software transferred between systems & executed on a local system using cross-platform code without explicit installation by the recipient computer

A

Mobile code

31
Q

XML associated standards:

A

Extensible Stylesheet Language (XSL), XML Query (XQuery), XML encryption

32
Q

Ecommerce Risk elements:

A

Confidentiality, Integrity, Availability, Authentication & Nonrepudiation, Power shift to consumers

33
Q

Requires communication software, translation software, and access to standards

A

Electronic Data Interchange (EDI)

34
Q

Moves data from one point to another, flags the start and end of an EDI transmission, and determines how acknowledgements are transmitted and reconciled

A

Communications software

35
Q

Helps build a map and shows how the data fields from the application correspond to elements of an EDI standard

A

Translation Software

36
Q

Uses map to convert data back and forth between the application and EDI formats

A

EDI systems/access to standards

37
Q

In reviewing EDI, the audit should be aware of two approaches related to EDI:

A

Traditional proprietary version, the development of EDI

38
Q

Traditional EDI functions:

A

Communications handler, EDI interface, Application system

39
Q

Biggest risk to EDI

A

Transaction authorization

40
Q

EDI audits may involve:

A

Audit monitors, expert systems

41
Q

Devices installed at EDI workstations to capture transaction as they are received

A

Audit monitors

42
Q

Without the context of using computer system for internal control checks, consideration be given to having audit monitors evaluate the transactions received

A

Expert systems

43
Q

Two principal components of Email

A

Mail servers, clients

44
Q

Enable the capture of data at the time and place that sales transactions occur

A

Point of sale (POS) systems

45
Q

Effective risk management controls for ebanking:

A

Board & management oversight; security controls; legal & reputational risk management

46
Q

The electronic transfer of funds between a buyer, seller, and their respective financial institutions

A

EFT

47
Q

Specialized form of a POS terminal that is designed for the unattended use by a customer of a financial institution

A

ATM

48
Q

An integral element of the financial services industry & enables providers to emerge within & across countries

A

Electronic Finance (efinance)

49
Q

Phone technology that allows a computer to detect voice and touch tones using a normal phone call

A

Integrated Voice Response (IVR)

50
Q

Purchase account functions:

A

Accounts payable processing, goods received processing, order processing

51
Q

Contains specific information or fact patterns associated with particular subject mater and the rules for interpreting these facts

A

Knowledge Base (KB)

52
Q

KB can be expressed in several ways:

A

Decision trees, rules, semantic nets,

53
Q

Use of questionnaires to lead the user through a series of choices, until a conclusion is reached

A

Decision Trees

54
Q

Expression of declarative knowledge through the use of if-then relationships

A

Rules

55
Q

Use of a graph in which nodes represent or conceptual objects and the arcs describe the relationship between nodes

A

Semantic nets

56
Q

Inclusion of knowledge from an expert into the system without the traditional mediation of a software engineer

A

Knowledge interface

57
Q

Collection of data from nonhuman sources through an expert system

A

Data interface

58
Q

Linking the business processes between the related entities such as the buyer and the seller

A

Supply Chain Management (SCM)

59
Q

Prevents, detects, and/or contains an incident and enables recovery from a risk event

A

Effective Control

60
Q

An objective of one or more operational area(s) or role(s) to be achieved in order to contribute to the fulfillment of strategic goal(s) of the company

A

Control Objective

61
Q

___ Controls apply to all areas of an organization

A

General controls

62
Q

Each general control can be translated into an ___ specific control

A

IS

63
Q

Deployment of audit resources to areas within an organization that represent the greatest risk

A

Risk-based audit planning

64
Q

The risk that information collected may contain a material error that may go undetected during the course of the audit

A

Audit risk

65
Q

Audit risk is influenced by:

A

Inherent risk, Control Risk, Detection Risk, Overall Audit Risk

66
Q

A subset of risk assessment and is used during audit planning to help identity risk and vulnerabilities so an IS auditor can determine the controls needed to mitigate risk

A

Risk analysis

67
Q

Types of audits and assessments:

A

IS, Compliance, Financial, Operational, Integrated, Administrative, Specialized (Third Party, Fraud, Forensic), Computer forensic, Functional

CISA (5 decks)

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