When performing an audit of access rights, an IS auditor should be suspicious of which of the following if allocated to a computer operator?
Correct Answer: B
Section: Protection of Information Assets Explanation: Deletion of transaction data files should be a function of the application support team, not operations staff. Read access to production data is a normal requirement of a computer operator, as is logged access to programs and access to JCL to control job execution.
Question 12
Which of the following would lead an IS auditor to conclude that the evidence collected during a digital forensic investigation would not be admissible in court?
Correct Answer: B
The evidence collected during a digital forensic investigation would not be admissible in court if the logs failed to identify the person handling the evidence. This would violate the chain of custody principle, which requires that the evidence be properly documented, secured, and tracked throughout the investigation process. The chain of custody ensures that the evidence is authentic, reliable, and trustworthy, and that it has not been tampered with or altered. The person who collected the evidence, whether qualified or not, is not relevant to the admissibility of the evidence, as long as they followed the proper procedures and protocols. The evidence collected by the internal forensics team can be admissible in court, as long as they are independent, objective, and competent. The evidence does not need to be fully backed up using a cloud-based solution prior to the trial, as long as it is preserved and protected from damage or loss. References: ISACA Journal Article: Digital Forensics: Chain of Custody
Question 13
Which of the following is MOST important for an IS auditor to review when evaluating the effectiveness of an organization's incident response process?
Correct Answer: C
Question 14
A bank has a combination of corporate customer accounts (higher monetary value) and small business accounts (lower monetary value) as part of online banking. Which of the following is the BEST sampling approach for an IS auditor to use for these accounts?
Correct Answer: B
Stratified mean per unit sampling is a method of audit sampling that divides the population into subgroups (strata) based on some characteristic, such as monetary value, and then selects a sample from each stratum using mean per unit sampling. Mean per unit sampling is a method of audit sampling that estimates the total value of a population by multiplying the average value of the sample items by the number of items in the population. Stratified mean per unit sampling is suitable for populations that have a high variability or a skewed distribution, such as the bank accounts in this question. By stratifying the population, the auditor can reduce the sampling error and increase the precision of the estimate. Difference estimation sampling (option A) is not the best sampling approach for these accounts. Difference estimation sampling is a method of audit sampling that estimates the total error or misstatement in a population by multiplying the average difference between the book value and the audited value of the sample items by the number of items in the population. Difference estimation sampling is suitable for populations that have a low variability and a symmetrical distribution, which is not the case for the bank accounts in this question. Customer unit sampling (option C) is not a sampling approach, but a type of monetary unit sampling. Monetary unit sampling is a method of audit sampling that selects sample items based on their monetary value, rather than their physical units. Customer unit sampling is a variation of monetary unit sampling that treats each customer account as a single unit, regardless of how many transactions or balances it contains. Customer unit sampling may be appropriate for testing existence or occurrence assertions, but not for estimating total values. Unstratified mean per unit sampling (option D) is not the best sampling approach for these accounts. Unstratified mean per unit sampling is a method of audit sampling that applies mean per unit sampling to the entire population without dividing it into subgroups. Unstratified mean per unit sampling may result in a larger sample size and a lower precision than stratified mean per unit sampling, especially for populations that have a high variability or a skewed distribution, such as the bank accounts in this question. Therefore, option B is the correct answer. References: * Audit Sampling - AICPA * Audit Sampling: Examples and Guidance To The Sampling Methods * Audit Sampling |Audit | Financial Audit - Scribd
Question 15
Phishing attack works primarily through:
Correct Answer: A
Explanation/Reference: Explanation: Phishing applies to email appearing to come from a legitimate business, requesting ""verification"" of information and warning of some dire consequence if it is not done. The letter usually contains a link to a fradulent web page that looks legitimate and has a form requesting everything from a home address to an ATM card's PIN.
