Note: This product was created based on the 2008 version of the CISA Exam. I did just about everything on this site from taking the practice exams, taking the 30 days to CISA readiness, the flashcards, and I even bought the book to read. This mock test is designed as per ISACA's CISA exam pattern. Greater assurance of data validity. They trace data from their origination to destination, highlighting the paths and storage of data. The evidence collected could then be analyzed and used in judicial proceedings. Such information shall not be used for personal benefit or released. Evidence gathering for the purpose of testing an organizations compliance with control procedures. Quickly memorize the terms, phrases and much more. is the risk that a material error exists that would not be prevented or detected on a timely basis by the system of internal controls. There are a ton of flashcards here that helped me as well. For instance, real-time antivirus or IDSs may operate in a continous monitoring fashion. An IS auditor uses computer-assisted audit techniques (CAATs) to collect and analyze data. An IS auditor performing a review of application controls would evaluate the. CISA Exam Flashcard Study System uses repetitive methods of study to teach you how to break apart and quickly solve difficult test questions on the Certified Information Systems Auditor Exam. An automated code comparison is the process of comparing two versions of the same program to determine whether the two correspond. Attribute Sampling. Discovery sampling is a form of attribute sampling that is used to determine a specified probability of finding at least one example of an occurrence (attribute) in a population, typically used to test for fraud or other irregularities. For a retail business with a large volume of transactions, which of the following audit techniques is the MOST appropriate for addressing emerging risk? Should never be considered as a substitute for the audit function. Once the business process is identified, the IS auditor should first identify the control objectives and activities associated with the business process that should be validated in the audit. Close Knowledge Genome TM Brainscape Certified Browse over 1 million classes created by top students, professors, publishers, and experts, spanning the world's body of "learnable" knowledge. 5 Tasks in this Domain Develop and implement a risk based IS audit strategy for organisation in compliance with IS audit stds, guidelines and best practices Plan specific audits to ensure that IT and business systems are protected and controlled Conduct audit in … Which of the following is the MOST important skill an IS auditor should develop to understand the constraints of conducting an audit? When developing a risk management program, what is the FIRST activity to be performed? Applied to attribute sampling, not variable sampling. The e-commerce application enables the execution of business transactions. The nature and criticality of the business process supported by the application. There they can agree on the findings and develop corrective actions. The test data must be kept separate from production data. 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. What is the MAIN advantage of this approach? Can use a hybrid method for geographically dispersed locations. An objective (math based) method of determining the sample size and selection criteria, Use auditor judgement to determine the method of sampling. CISA - Mock Test - Domain 1 (100 Questions) - ProProfs Quiz. 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. Gravity. Substantiates the integrity of actual processing. Therefore, the IS auditor should review the procedures as they relate to the wire system. Start studying CISA Domain 1. It is important for an IS auditor to identify and evaluate the existence and effectiveness of existing and planned controls so that the risk level can be calculated after the potential threats and possible impacts are identified. CISA® , Certified Information Systems Auditor, Flashcard Over 1000+ flashcard helps you reinforce your CISA knowledge on 5 domain areas. 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. Iterative lifecycle that begins with identifying business objectives, information assets and the underlying systems of information resources that generate, store, use or manipulate the assets. evidence gathering for the purpose of testing an enterprise's compliance with control procedures. Includes compliance tests of internal controls and substantive audit steps, Designed to evaluate the internal control structure in a given process or area, Purpose is to assess the accuracy of financial reporting. CSAs help increase the understanding of business risk and internal controls. Which of the following choices is MOST important for an IS auditor to understand when auditing an e-commerce environment? The implementation of continuous auditing enables a real-time feed of information to management through automated reporting processes so that management may implement corrective actions more quickly. Spell. Audit technique to confirm the understanding of controls. Which of the following will MOST successfully identify overlapping key controls in business application systems? This helps prevent internal fraud by not allowing one person to initiate, approve and send a wire. CISA® Flashcard is a paid education app (priced at $1.99) by Yin Kai Leung Joseph currently available on Apple's App Store. 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 Our community of professionals is committed to lifetime learning, career progression and sharing expertise for the benefit of individuals and organizations around the globe. First step in the development of a risk management program, Identification of the assets to be protected. Walk-through procedures usually include a combination of inquiry, observation, inspection of relevant documentation and reperformance of controls. Weaknesses identified during the course of an application software review need to be reported to management. "IS audit and assurance professionals shall identify and assess risk relevant to the area under review, when planning individual engagements." An independent test performed by an IS auditor should always be considered a more reliable source of evidence than a confirmation letter from a third party because the letter is the result of an analysis of the process and may not be based on authoritative audit techniques. CISA Certified Information Systems Auditor Study Guide 3rd Edition. The first is the ISC2 CISSP Official Study Android App. When internal controls are strong, a lower confidence coefficient can be adopted, which will enable the use of a smaller sample size. This is necessary to take into account new control isues, changes in the risk environment, technologies and business processes and enhanced evaluation techniques. Previous audits did not indicate any exceptions, and management has confirmed that no exceptions have been reported for the review period. Often involves detailed substantive testing. 140 Cards – 8 Decks – PLAY. 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. impact of any exposures discovered. control objectives and activities. CSA does not allow management to relinquish its responsibility for control. Observation. It would also be obvious if one individual is masquerading and filling in the role of the second person. 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. Instead of asking IT to extract the data, the IS auditor is granted direct access to the data. Contains all abbreviations and IMPORTANT terms Domain 1—The Process of Auditing Information Systems(14%) a person who holds a legal or ethical relationship of trust with one or more other parties (person or group of persons). The control self-assessment (CSA) approach emphasizes management of and accountability for developing and monitoring the controls of an organization's business processes. Study CISA Glossary Terms Flashcards at ProProfs - Glossary terms from the 2010 CISA Study Guide In this article, we will focus on CISA Domain 1: The Process of Auditing Information Systems. Sharing risk is a key factor in which of the following methods of managing risk? Evaluates the relationship of two sets of data and discerns inconsistencies in the relationship. Senior management identify key business processes. Understanding services and their allocation to business processes by reviewing the service repository documentation. Is the process of comparing two versions of the same program to determine whether the two correspond. IS Auditor. General ledger (GL) data are required for an audit. 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. Free practice tests for CISA (Certified Information Systems Auditor) certification exam. Which of the following sampling methods would BEST assist the IS auditors? IS Auditor may communicate the need for a detailed investigation by authorities. This mock test contains important testing concepts from CISA - Domain 1. Requires that two people carry out an operation. My Flashcards. Reliability. If the IS auditor executes the data extraction, there is greater assurance that the extraction criteria will not interfere with the required completeness and therefore all required data will be collected. require employees to assess the control stature of their own function. Careful planning is necessary, and test data must be isolated from production data. An audit should consist of a combination of inspection, observation and inquiry by an IS auditor as determined by risk. Is provided by the IS management tools typically based on automated procedures to meet fiduciary responsibilities. Estimate stated as a percent of errors that may exist. 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