CISA Discount & CISA Test Questions Pdf - CISA Latest Exam Forum - Cads-Group

  • Exam Number/Code : CISA
  • Exam Name : Certified Information Systems Auditor
  • Questions and Answers : 260 Q&As
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NEW QUESTION: 1
You are a manager for a large international bank and periodically move employees between positions in your department. What is this process called?
A. Job Rotation
B. Separation of Duties
C. Mandatory Vacation
D. Dual Control
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Job rotation ensures that more than one person fulfills the tasks of one position within the company, over time. It, therefore, provides backup and redundancy if a person leaves the company or is absent.
Incorrect Answers:
B: Separation of Duties is a preventive administrative control that is used to make sure one person is unable to carry out a critical task alone.
C: Mandatory Vacation is when employees in sensitive areas are forced to take their vacations, allowing other individuals to fill their positions for the purpose of detecting any fraudulent errors or activities.
D: Dual Control is a variation of Separation of Duties.
References:
Harris, Shon, All In One CISSP Exam Guide, 6th Edition, McGraw-Hill, 2013, pp. 126-127

NEW QUESTION: 2

A. 10.9.1.0/24
B. 10.8.0.0/16
C. 10.8.0.0/24
D. 10.8.0.0/23
Answer: C

NEW QUESTION: 3
A staff auditor, nearly finished with an audit engagement, discovers that the director of marketing has a gambling habit. The gambling issue is not directly related to the existing engagement and there is pressure to complete the current engagement. The auditor notes the problem and forwards the information to the chief audit executive but performs no further follow-up. The auditor's actions would:
I. Be in violation of the IIA Code of Ethics for withholding meaningful information.
II. Be in violation of the Standards because the auditor did not properly follow up on a red flag that might indicate the existence of fraud.
III. Not be in violation of either the IIA Code of Ethics or Standards.
A. II only
B. I and II only
C. I only
D. III only
Answer: D

 

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CISA Discount & CISA Test Questions Pdf - CISA Latest Exam Forum - Cads-Group


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