QUESTION: 145

What is the PRIMARY benefit of an audit approach which requires reported findings to be issued together with related action plans, owners, and target dates?

It establishes accountability for the action plans.
It enforces action plan consensus between auditors and auditees.
It facilitates easier audit follow-up.
It helps to ensure factual accuracy of findings.

Answer(s): A

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An organization has made a strategic decision to split into separate operating entities to improve profitability. However, the IT infrastructure remains shared between the entities. Which of the following would BEST help to ensure that IS audit still covers key risk areas within the IT environment as part of its annual plan?

Developing a risk-based plan considering each entity's business processes
Conducting an audit of newly introduced IT policies and procedures
Revising IS audit plans to focus on IT changes introduced after the split
Increasing the frequency of risk-based IS audits for each business entity

Answer(s): A

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QUESTION: 147

The PRIMARY advantage of object-oriented technology is enhanced:

grouping of objects into methods for data access.
management of sequential program execution for data access.
management of a restricted variety of data types for a data object.
efficiency due to the re-use of elements of logic.

Answer(s): D

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QUESTION: 148

An IT governance body wants to determine whether IT service delivery is based on consistently effective processes. Which of the following is the BEST approach?

Develop a maturity model.
Evaluate key performance indicators (KPIs).
Conduct a gap analysis.
Implement a control self-assessment (CSA).

Answer(s): B

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QUESTION: 145

QUESTION: 146

QUESTION: 147

QUESTION: 148

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