By David L. Cannon
Read or Download CISA Certified Information Systems Auditor Study Guide, 2nd Edition PDF
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Extra info for CISA Certified Information Systems Auditor Study Guide, 2nd Edition
A. A qualified opinion means the auditor has reservations about the scope of the audit, concerns with the available evidence, or concerns that the findings may not represent the true story. Audit reports containing a qualified opinion will have limitations on the use of the report. For more information, see Chapter 2. 47. Answer: C. The complete System Development Life Cycle contains seven phases, not six. The auditee may have a control failure because the postimplementation (phase 6) or disposal process (phase 7) may not have been formally adopted.
The project may advance to the next stage with formal approval. The auditor should look for evidence of formal approval and how the decision was made. For more information, see Chapter 5. 68. C. A write-blocker is used to prevent any changes from being written to the hard disk during the collection of evidence. The simple act of booting up the computer will cause changes that taint the evidence. Any changes, no matter how small, will be used by defense lawyers to prove that evidence tampering occurred.
A private key provides confidentiality. For more information, see Chapter 7. 34. B. Function Point Analysis is used by highly experienced programmers to estimate the complexity involved in writing new software. It starts by counting the inputs, outputs, inquiries (searches), data structure, and external interfaces. For more information, see Chapter 4. 35. C. The major control types are physical (stops), detective (finds), and corrective (fixes). A deterrent control is simply a very weak form of preventative control.
CISA Certified Information Systems Auditor Study Guide, 2nd Edition by David L. Cannon