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NEW QUESTION: 1
다음 중 IS 감사인이 생산 프로그램에 무단 수정이 있었는지 확인하는데 사용합니까?
A. 규정 준수 테스트
B. 법의학 분석
C. 시스템 로그 분석
D. 분석적 검토
Answer: A
Explanation:
설명:
생산 프로그램에인가 된 수정만 이루어 졌다고 결정할 경우, 변경 관리 프로세스를 검토하여 증빙 서류의 흔적을 평가해야합니다. 준수 테스트는 변경 관리 프로세스가 일관되게 적용되었는지 확인하는 데 도움이됩니다. 시스템 로그 분석이 프로그램 수정에 대한 정보를 제공하는 것은 거의 없습니다. 법의학 분석은 범죄 수사를위한 전문 기술입니다. 분석적 검토는 조직의 전반적인 통제 환경을 평가합니다.

NEW QUESTION: 2
The following portion of the test includes several Case Studies. Each Case Study includes introductory information about a specific company or audit situation, followed immediately by a set of questions related to the situation described and various audit-related documents, identified by company name.
All of the audit-related documents for these Case Studies are presented in a separate booklet labeled:
CONFIDENTIAL
Audit Documents
These documents were drawn from actual companies and are designed to be examples of genuine audit materials. Their format and contents have not been altered, and they are intended to represent working documents from everyday situations.
Although the documents for the Case Studies are presented separately, the test will be scored as a whole, on a total of 150 questions. You may go back and check your work on any part of the examination until time is called at the end of the testing period.
Two auditors are conducting an internal audit of the Quality Electronics and Elements Co. (QEE) system procedures. During the first day of the audit, the following observations were made.
An outbound carton with obvious damage was examined by the auditor on the shipping dock.

A shipment of six (6) boxes to Allied Supply was returned because the customer-required certifications

did not accompany the product.
Unsigned product verification documents were found on stored products.

Of three (3) cartons found in the accepted materials station, only two of the cartons had labels

indicating their contents. When the auditor pointed this out, a customer service representative immediately affixed the proper label to the one unlabeled carton.
The auditor also found that "Accepted Material Traveler Cards" were not attached to any of the cartons

in the accepted materials station.
During the second day of the audit, another unlabeled product container was delivered to the accepted materials station. When the auditor noted the lack of label, the auditee immediately filled out a label and affixed it to the container. In this situation, the auditor should do which of the following?
A. Write an observation that the auditee identified the container properly.
B. Write a finding against the Receiving department.
C. Write a finding because an improperly identified container could be shipped.
D. Write a finding to encourage a root cause analysis.
Answer: D

NEW QUESTION: 3
An IS auditor has been asked to participate in project initiation meetings for a critical project. The IS auditor's MAIN concern should be that the:
A. a contract for external parties involved in the project has been completed.
B. project deliverables have been identified.
C. complexity and risks associated with the project have been analyzed.
D. resources needed throughout the project have been determined.
Answer: C
Explanation:
Understanding complexity and risk, and actively managing these throughout a project are critical to a successful outcome. The other choices, while important during the course of the project, cannot be fully determined at the time the project is initiated, and are often contingent upon the risk and complexity of the project.

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