QUESTION: 189

What is the BEST way to control updates to the vendor master file in an accounts payable system?

Using prenumbered and authorized request forms
Having only one person updating the master file
Periodically reviewing the entire vendor master file
Comparing updates against authorization

Answer(s): D

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QUESTION: 190

A PRIMARY benefit derived by an organization employing control self-assessment (CSA) techniques is that CSA:

can identify high-risk areas for detailed review.
allows IS auditors to independently assess risk.
can be used as a replacement for traditional audits.
allows management to relinquish responsibility for control.

Answer(s): A

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QUESTION: 191

During an audit of an organization's financial statements, an IS auditor finds that the IT general controls are deficient. What should the IS auditor recommend?

Increase the compliance testing of the application controls.
Place greater reliance on the application controls.
Increase the substantive testing of the financial balances.
Place greater reliance on the framework of control.

Answer(s): C

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QUESTION: 192

An organization is considering allowing users to connect personal devices to the corporate network. Which of the following should be done FIRST?

Configure users on the mobile device management (MDM) solution.
Create inventory records of personal devices.
Implement an acceptable use policy.
Conduct security awareness training.

Answer(s): C

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Free ISACA CISA Exam Braindumps (page: 49)

QUESTION: 189

QUESTION: 190

QUESTION: 191

QUESTION: 192

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