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ISACA copyright Auditor Sample Questions (Q480-Q485):

NEW QUESTION # 480
An IS auditor reviewing a purchase accounting system notices several duplicate payments made for the services rendered. Which of the following is the auditor's BEST recommendation for preventing duplicate payments?

A. Implement a configuration control to enable sequential numbering of invoices.

B. Implement a system control that determines if there are corresponding invoices for purchase orders.

C. Perform additional supervisory reviews prior to the invoice payments.

D. Request vendors to attach service acknowledgment notices to purchase orders.

Answer: B

NEW QUESTION # 481
What is the BEST strategy to prioritize work when planning a follow-up audit?

A. Target the areas of highest risk.

B. Target risks not reported as mitigated by risk owners.

C. Agree on priorities with risk owners.

D. Target risks that are most easily mitigated.

Answer: A

NEW QUESTION # 482
After the merger of two organizations, which of the following is the MOST important task for an IS auditor to perform?

A. Updating the continuity plan for critical resources

B. Verifying that access privileges have been reviewed

C. Updating the security policy

D. investigating access rights for expiration dates

Answer: B

Explanation:
Explanation
The most important task for an IS auditor to perform after the merger of two organizations is to verify that access privileges have been reviewed. Access privileges are the permissions granted to users, groups, or roles to access, modify, or manage IT resources, such as systems, applications, data, or networks. After a merger, the IS auditor should ensure that the access privileges of both organizations are aligned with the new business objectives, policies, and processes, and that there are no conflicts, overlaps, or gaps in the access rights. The IS auditor should also verify that the access privileges are based on the principle of least privilege, which means that users are granted only the minimum level of access required to perform their tasks.
The other options are not as important as verifying that access privileges have been reviewed:
Investigating access rights for expiration dates is a useful task, but it is not the most important one.
Expiration dates are the dates when access rights are automatically revoked or suspended after a certain period of time or after a specific event. The IS auditor should check that the expiration dates are set appropriately and enforced consistently, but this is not as critical as reviewing the access privileges themselves.
Updating the continuity plan for critical resources is a necessary task, but it is not the most urgent one.
A continuity plan is a document that outlines the procedures and actions to be taken in the event of a disruption or disaster that affects the availability of IT resources. The IS auditor should update the continuity plan to reflect the changes and dependencies introduced by the merger, but this can be done after verifying that the access privileges are secure and compliant.
Updating the security policy is an essential task, but it is not the most immediate one. A security policy is a document that defines the rules and guidelines for securing IT resources and protecting information assets. The IS auditor should update the security policy to incorporate the best practices and standards of both organizations, and to address any new risks or threats posed by the merger, but this can be done after verifying that the access privileges are aligned with the policy.

NEW QUESTION # 483
The MOST likely explanation for the use of applets in an Internet application is that:

A. they improve the performance of the web server and network.

B. it is a JAVA program downloaded through the web browser and executed by the web server of the client machine.

C. the server does not run the program and the output is not sent over the network.

D. it is sent over the network from the server.

Answer: A

Explanation:
An applet is a JAVA program that is sent over the network from the web server, through a web browser and to the client machine; the code is then run on the machine. Since the server does not run the program and the output is not sent over the network, the performance on the web server and network-over which the server and client are connected-drastically improves through the use of applets. Performance improvement is more important than the reasons offered in choices A and
B. Since JAVA virtual machine (JVM) is embedded in most web browsers, the applet download through the web browser runs on the client machine from the web browser, not from the web server, making choice D incorrect.

NEW QUESTION # 484
Which of the following management decisions presents the GREATEST risk associated with data leakage?

A. There is no requirement for desktops to be encrypted

B. Staff are allowed to work remotely

C. Security policies have not been updated in the past year

D. Security awareness training is not provided to staff

Answer: D

Explanation:
Explanation
The management decision that presents the greatest risk associated with data leakage is not providing security awareness training to staff. This is because staff are often the weakest link in the information security chain, and they may unintentionally or maliciously leak sensitive data through various channels, such as email, social media, cloud storage, or removable media. Security awareness training is essential to educate staff on the importance of protecting data, the policies and procedures for handling data, and the best practices for preventing and reporting data leakage incidents. Not requiring desktops to be encrypted, allowing staff to work remotely, and not updating security policies in the past year are also management decisions that may increase the risk of data leakage, but they are not as significant as not providing security awareness training to staff.
Encryption, remote work, and security policies are technical or administrative controls that can be implemented or enforced by management, but they cannot fully prevent or mitigate human errors or malicious actions by staff. References: CISA Review Manual (Digital Version), [ISACA Privacy Principles and Program Management Guide]

NEW QUESTION # 485
......

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