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Flashcards in CISA Notes Deck (181):
1

Who is responsible for imposing an IT governance model encompassing IT strategy, information security, and formal enterprise architectural mandates?

IT executives and the Board of Directors

2

The party that performs strategic planning, addresses near-term and long-term requirements aligning business objectives, and technology strategies.

The Steering Committee

3

What three elements allow validation of business practices against acceptable measures of regulatory compliance, performance, and standard operational guidelines.

(1.) Polices (2.) Procedures (3.) Standards

4

What activity involves the identification of potential risk and the appropriate response for each threat based on impact assessment using qualitative and/or quantitative measures for an enterprise-wide risk management strategy?

Risk Management

5

IT Governance is most concerned with....

IT Strategy

6

Describe the advantages of outsourcing.

Outsourcing is an opportunity for the organization to focus on core competencies. When an organization oursources a business function, it no longer needs to be concerned about training employees in that function. Outsources does not always reduce costs, because cost reduction is not always the primary goal of oursourcing.

7

An external IS auditor has discovered a segregation of duties issue in a high value process. What is the best action for the auditor to take?

The external auditor can only document the finding in the audit report. An external auditor is not in a position to implement controls.

8

An organization has chosen to open a business office in another country where labor costs are lower and has hired workers to perform business functions there. This organization has done what?

The organization is insourcing - while they may have opened the office in a foreign country, they have hired locals to do the work as opposed to contracting with a third party.

9

An organization has discovered that some of its employees have criminal records. What is the best course of action for the organization to take?

The organization should have background checks performed on all of its existing employees and also begin instituting background checks of all new-hires. It is not necessarily required to terminate the employees - their offenses may not warrant termination.

10

The options for Risk Treatment are:

Risk Mitigation Risk Avoidance Risk Transfer Risk Acceptance

11

Annualized Loss Expectance (ALE) is defined as:

ALE is the annual expected loss to an asset. It is calculated as the single loss expectancy (SLE) X the annualized rate of occurrence (ARO.)

12

A quantitative risk analysis is more difficult to perform because:

It is difficult to get accurate figures on the frequency of specific threats. It is difficult to determine the probability that a threat will be realized. It is relatively easy to determine the value of an asset and the impact of a threat event.

13

An IS auditor is examining the IT standards document for an organization that was last reviewed two years earlier. The best course of action for the IS auditor is:

Report that the IT standards are not being reviewed often enough. Two years is far too long between reviews of IT standards.

14

The purpose of a Balanced Scorecard is:

To measure organizational performance and effectiveness against strategic goals.

15

The 4-item focus of a Balanced Scorecard is:

(1.) Financial (2.) Customer (3.) Internal processes (4.) Innovation / Learning

16

The audit program is an audit strategy and plans that include:

(1.) Scope (2.) Objectives (3.) Resources (4.) Procedures used to evaluation controls and processes

17

IS auditors can stay current with technology through the following means:

(1.) training courses (2.) webinars (3.) ISACA chapter training events (4.) Industry conferences

18

Name the three Types of Controls

(1.) Physical (2.) Technical (4.) Administrative

19

Name the two Categories of Controls

(1.) Automatic (2.) Manual

20

Name the Eight Types of Audits

(1.) Operational (2.) Financial (3.) Integrated (4.) IS (5.) Administrative (6.) Compliance (7.) Forensic (8.) Service Provider

21

What type of testing is performed to determine if control procedures have proper design and are operating properly?

Compliance Testing

22

What type of testing is performed to verify the accuracy and integrity of transactions as they flow through a system?

Substantive Testing

23

Audit Methodologies define what 10 elements of an Audit?

(1.) Subject of audit (2.) Audit Objective (3.) Type of audit (4.) Audit scope (5.) Pre-audit planning (6.) Audit procedures (7.) Communication plan (8.) Report Preparation (9.) Wrap-up (10.) Post-audit follow-up

24

Name the 5 types of Evidence that the auditor will collect during an audit.

(1.) Observations (2.) Written Notes (3.) Correspondence (4.) Process and Procedure documentation (5.) Business records

25

During an audit, the auditor should obtain what 6 types of documents?

(1.) Org charts (2.) Department Charters (3.) third-party contracts (4.) policies and procedures (5.) standards (6.) system documentation

26

What is the purpose of an auditor doing interviews?

To observe personnel to better understand their discipline, as well as organizational culture and maturity

27

Name the seven types of sampling an auditor can perform.

(1.) Statistical (2.) Judgmental (3.) Attribute (4.) Variable (5.) Stop-or-Go (6.) Discovery (7.) Stratified

28

Confidence coefficient means what?

The probability that a sample selected actually represents the entire population. This is usually expressed as a percentage.

29

Sampling Risk means what?

The probability that a sample selected does not represent the entire population. This is usually expressed as a percentage, as the numeric inverse of the confidence coefficient.

30

Precision means what?

A representation of how closely a sample represents an entire population.

31

Expected Error Rate means:

An estimate that expresses the percent of errors or exceptions that may exist in an entire population

32

Sampling means:

A technique that is used to select a portion of a population when it is not feasible to test an entire population.

33

Sample Standard Deviation means:

A computation of the variance of sample values from the sample mean. This is a measurement of the spread of values in a sample

34

Tolerable Error Rate means:

The highest number of errors that can exist without a result being materially misstated.

35

An Operational Audit is:

An audit of IS controls, security controls, or business controls to determine control existence and effectiveness.

36

A Financial Audit is:

An audit of an accounting system, accounting department processes, and procedures to determine if business controls are sufficient to ensure the integrity of financial statements.

37

An Integrated Audit is:

An audit that combines an operational audit and a financial audit.

38

an IS audit is:

An audit of an IS department's operations and systems.

39

An Administrative audit is:

An audit of operational efficiency.

40

A Compliance audit is:

An audit to determine the level and degree of compliance to a law, regulation, standard, contract provision, or internal control.

41

A Sample Mean is:

The sum of all samples divided by the number of samples.

42

A Forensic Audit means:

An audit that is performed in support of an anticipated or active legal proceeding.

43

A Service Provider audit means:

An audit of a third-party organization that provides services to other organizations.

44

Statistical Sampling means:

A sampling technique where items are chosen at random; each item has a statistically equal probability of being chosen.

45

Judgmental sampling means:

A sampling technique where items are chosen based upon the auditor's judgment, usually based on risk or materiality.

46

Attribute Sampling means:

A sampling technique used to study the characteristics of a population to determine how many samples possess a specific characteristic.

47

Variable Sampling means

A sampling technique used to study the characteristics of a population to determine the numeric total of a specific attribute from the entire population.

48

Stop-or-go Sampling means:

A sampling technique used to permit sampling to stop at the earliest possible time. This technique is used when the auditor feels that there is a low risk or low rate of exceptions in the population.

49

Discovery Sampling means:

A sampling technique where at least one exception is sought in a population

50

Stratified Sampling means:

A sampling technique where a population is divided into classes or strata, based upon the value of one of the attributes. Samples are then selected from each class.

51

An audit report usually includes the following 10 elements:

(1.) Cover letter (2.) Introduction (3.) Summary (4.) Audit description (5.) List of systems examined (6.) Interviewees (7.) Evidence (8.) Explanation of sampling techniques (9.) Findings (10.) Recommendations

52

The 5 types of risks that are related to audits include:

(1.) Control Risk (2.) Detection Risk (3.) Inherent risk (4.) Overall audit risk (5.) Sampling risk

53

Control Risk means:

The risk that a material error exists that will not be prevented or detected by the organization's control framework.

54

Detection Risk means:

The risk that an IS auditor will overlook errors or exceptions during an audit.

55

Inherent Risk means:

The risk that there are material weaknesses in existing business processes and no compensating controls to detect or prevent them

56

Sampling Risk means:

The probability that a sample selected does not represent the entire population. This is usually expressed as a percentage, the numeric inverse of the confidence coefficient

57

External auditors are needed under what conditions?

(1.) When the organization lacks specific expertise or resources to conduct an internal audit. (2.) Some regulations and standards require external, independent auditors

58

What is the best approach for identifying high risk areas for an audit?

The IS auditor should conduct a risk assessment first to determine which areas have highest risk. She should devote more testing resources to those high-risk areas.

59

An auditor has detected potential fraud while testing a control objective. What should the auditor do next?

Notify the Audit Committee. Because Audit committee members are generally not involved in business operations, they will be sufficiently remove from the matter, and they will have the authority to involve others as needed.

60

The possibility that a process or procedure will be unable to prevent or deter serious errors and wrongdoing is known as:

Control Risk.

61

The 4 categories of risk treatment are:

(1.) Avoidance (2.) Transfer (3.) Mitigation (4.) Acceptance

62

An IS auditor needs to perform an audit of a financial system and needs to trace individual transactions through the system. What type of testing should the auditor perform?

Substantive Testing, which is a test of transaction integrity.

63

An IS auditor is auditing the change management process for a financial application. The auditor has two primary pieces of evidence: change logs and a written analysis of the change logs performed by a business analyst. Which evidence is best and why?

The change log is best because it is objective and unbiased.

64

Under what circumstances should an auditor use subjective sampling?

Subjective sampling is used when the auditor wants to concentrate on samples known to represent high risk.

65

An IS auditor has discovered a high-risk exception during control testing. What is the best course of action for the IS auditor to take?

The IS auditor should immediately inform the auditee when any high-risk situation is discovered.

66

What is the appropriate role of an IS auditor in a control self-assessment?

The IS auditor should act as a SME in the control self-assessment, but should not play a major role in the process.

67

What is Business Realization?

Business Realization is the result of strategic planning, process development, and systems development, which all contribute towards a launch of business operations to reach a set of business objectives.

68

What are Project Management Strategies useful for?

Project Management strategies guide program execution through organization of resources and development of clear project objectives.

69

What are the 7 SDLC Phases?

(1.) Feasibility Study (2.) Definition of Requirements (3.) Design (4.) Development (5.) Testing (6.) Implementation (7.) Post-implementation phase

70

The Business Process Life Cycle aids in the coordinating of business processes using a sequence of what three events?

(1.) Business process creation (2.) Implementation (3.) Maintenance 3a. Benchmarking: Facilitates continuous improvement within the BPLC

71

What is Capability Maturity Model?

A model that is used to measure the relative maturity of an organization and its processes.

72

What is Capability Maturity Model Integration (CMMI)?

CMMI is a maturity model that represents the aggregations of other maturity models.

73

Application controls limit information systems access in what three ways?

(1.) Point of Entry (Input Controls) (2.) During consumption (process controls) (3.) At the point of expression (Output Controls)

74

What testing activities should developers perform during the development phase

Developers should only be performing Unit Testing, to verify that the individual sections of code they have written are performing properly.

75

The purpose of Function Point Analysis (FPA) is to:

FPA is used to estimate the effort required to develop a software program.

76

What is the Critical Path Methodology?

A technique that is used to identify the most critical path in a project to understand which tasks are most likely to affect the project schedule.

77

What is a Gantt Chart?

Gantt Charts are used to schedule and sequence activities in a waterfall-type representation. Planned activities are shown flowing downward to completion. More simplistic than a PERT Diagram.

78

What is a PERT Diagram?

Program Evaluation Review Technique (PERT) is used to illustrate the relationship between planned activities. PERT diagrams show multiple routes through the project activities, as necessary for accomplishing a goal.

79

Gantt VS. PERT

Gantt: used to display resource details. PERT: shows the current and most up-to-date critical path

80

A project manager needs to identify the tasks that are responsible for project delays. What approach should the project manager use?

Critical Path Methodology helps a project manager determine which activities are on a project's critical list.

81

A software developer has informed the project manager that a portion of the application development is going to take five additional days to complete. The project manager should do what?

When any signification change needs to occur in a project plan, a project change request should be created to document the reason for the change.

82

The 7 phases and their order in the SDLC are:

(1.) Feasibility (2.) Requirements (3.) Design (4.) Development (5.) Testing (6.) Implementation (7.) Post-implementation

83

What personnel should be involved in the requirements phase of a software development project?

(1.) Developers (2.) Architects (3.) Analysts (4.) Users

84

The primary source for test plans in a software development project is:

The REQUIREMENTS that are developed for a project should be the primary source for detailed tests.

85

The primary purpose for a change management process is to:

The main purpose for change management is to review and approve proposed changes to systems and infrastructure. This helps to reduce the risk of unintended events and unplanned downtime.

86

What is the purpose of a Capability Maturity Model?

A CMM helps an organization to assess the maturity of its business processes, which is an important first step to any large-scale process improvement effort.

87

The purpose of Input validation checking is:

To ensure that input values are within established ranges, of the correct character types, and free of harmful contents.

88

IT Service Management consists of 11 distinct activities:

(1.) Service Desk (2.) Incident Management (3.) Problem Management (4.) Change Management (5.) Configuration Management (6.) Release Management (7.) Service-level Management (8.) Financial Management (9.) Capacity Management (10.) Service Continuity Management 1(1.) Availability Management

89

IT Service Management is defined in what International Process Framework?

ITIL - IT Infrastructure Library. ITIL content is managed by the UK-based Office of Government Commerce.

90

The purpose of the ISO 20000 Standard:

Framework for auditing and measuring IT Service Management Processes.

91

Incident Management - any event which is not part of the standard operation of service and which causes or may cause an interruption to or reduction in quality of that service. Includes THREE incident types:

(1.) Service Outage (2.) Service Slowdown (3.) Software Bug

92

PROBLEM MANAGEMENT:

When several incidents have occurred that appear to have the same or a similar root cause, a PROBLEM is occurring.

93

ITIL definition of PROBLEM:

A condition often identified as a result of multiple incidents that exhibit common symptoms. Problems can also be identified from a single significant incident for which the impact is significant.

94

ITIL definition of CHANGE MANAGEMENT:

The process to ensure that standardized methods and procedures are used for efficient and prompt handling of all changes.

95

Change Management includes a formal waterfall of six steps:

(1.) Proposal or Request (2.) Review (3.) Approval (4.) Implementation (5.) Verification (6.) Post-change Review

96

EMERGENCY CHANGES should include 4 steps:

(1.) Emergency Approval (2.) Implementation (3.) Verification (4.) Review

97

CONFIGURATION MANAGEMENT definition:

The process of recording the configuration of IT systems. Each configuration setting is known in ITSM parlance as a Configuration Item.

98

The Four typical Configuration Items in Configuration Management include:

(1.) Hardware Complement (physical specifications) (2.) Hardware Configuration (firmware settings) (3.) Operating system version and configuration (4.) Software versions and configuration

99

RELEASE MANAGEMENT: ITIL term used to describe the SDLC. The Release process is used for several types of system changes:

(1.) Incidents and problem resolution (bug fixes.) (2.) Enhancements (new functionality.) (3.) Subsystem patches and changes (require testing similar to when changes are made to the application itself.)

100

Six steps of the Release Management process:

(1.) Requirements (2.) Design (3.) Development (4.) Testing (5.) Release preparation (packaging) (6.) Release Deployment

101

In Release Management, utilizing a gate process means:

A gate process means that each step of the release process undergoes formal review and approval before the next step is allowed to begin.

102

Service Level Management means:

use of a set of monitoring and review activities that confirm whether IS operations is providing service to its customers.

103

IT Services Financial Management is the portion of IT management that tracks the financial value of IT services that support organizational objectives. It includes 4 activities:

(1.) Budgeting (2.) Capital Investment (3.) Expense Management (4.) Project accounting and project ROI (Return on Investment.)

104

Service Continuity Management is:

the set of activities that is concerned with the ability of the organization to continue to provide services, primarily in the event that a natural or man made disaster has occurred.

105

The availability of IT systems is governed by:

(1.) Effective Change Management (2.) Effective Application Testing (3.) Resilient Architecture (4.) Serviceable Components

106

The Software Program Library is a facility that is used to store and manage access to an organization's application source and object code. It consists of 5 parts:

(1.) Access and authorization controls (2.) Program checkout (3.) Program Check-in (4.) Version Control (5.) Code Analysis

107

The CPU is:

the main hardware component of a computer system, which executes instructions in computer programs.

108

The CPU has:

(1.) Arithmetic Logic Unit (2.) Control Unit (3.) a small amount of memory (usually in to form of registers)

109

Registers are:

The memory locations in the CPU where arithmetic values are stored.

110

A computer uses RAM for several purposes:

(1.) Operating System, to store info re running processes (2.) Buffers, that are used to temporarily store information retrieved from hard disks (3.) Storage of program code (4.) Storage of program variables

111

Blade Computer Architecture:

consists of main chassis component that is equipped with slots are fitted with individual cpu modules. Main advantage is lower cost per unit.

112

Grid Computing is:

a large number of loosely coupled computers that are used to solve a common task may be in close proximity to each other or scattered over a large geographical area.

113

A Server Cluster is:

a tightly coupled collection of computers that are used to solve a common task. One or more actively perform tasks, while zero or more may be in a standby state.

114

A Virtual Server is:

an active, instance of a server operating system running on a machine that is designed to house two or more such virtual servers.

115

Cloud computing is:

a dynamically scalable and usually virtualized computing environment that is provided as a service. Clout computing services may be rented or leased so that an organization can have a scalable application without the need for supporting hardware.

116

A database primary key is:

one of a database table's fields, whose value is unique.

117

A Foreign Key is:

a field in a record in one table that can reference a primary key in another table that can reference a primary key in another table.

118

Referential Integrity

A database term, which means that the database will not permit a program (or user) to deleted rows from a table if there are records in other tables whose foreign keys reference the row to be deleted.

119

3 primary security features of relational databases:

(1.) Access controls (2.) Encryption (3.) Audit logging

120

OSI: Physical Layer:

concerned with electrical and physical specifications for devices. No frames or packets involved.

121

OSI: Data Link Layer:

Information is arranged in frames and transported across the medium. Collision detection. Checksum verification of delivery.

122

Data Link Layer Standards:

(1.) LAN protocols (2.) 80 (2.) 11 MAC/LLC (WiFi) (3.) Common Carrier packet networks (4.) ARP (5.) PPP and SLIP (6.) Tunneling - PPTP, L2TP

123

OSI: Network Layer

The delivery of messages from one station to another via one or more networks.. Routes packets between networks.

124

Network Layer Protocols:

(1.) IP (2.) ICMP (3.) RRC (Radio Resource Control) (4.) AppleTalk

125

OSI: Transport Layer

Concerns the reliability of data transfer between systems. (1.) Connection Oriented (2.) Guaranteed Delivery (3.) Order of Delivery

126

Transport Layer Protocols

(1.) TCP (2.) UDP

127

OSI Layer 5: Session

used to control connections that are established between systems (1.) TCP (2.) IPC (3.) SIP (Session Initiation Protocol) (4.) RPC (Remote Procedure Call) (5.) NetBIOS

128

OSI Layer 6: Presentation

used to translate or transform data from lower layers into formats that the application layer can work with.

129

OSI Layer 7: Application

contains programs that communicate directly with the end user.

130

Application Layer protocols:

(1.) Utility (DNS, SNMP, DHCP (2.) Messaging protocols (SMTP) (3.) Data Transfer protocols (NFS, FTP) (4.) Interactive protocols (Telnet)

131

TCP/IP Network Model:

(1.) Link (2.) Internet (3.) Transport (4.) Application

132

TCP/IP Link Layer

lowest layer. Delivers messages (frames) from one station to another vial local network.

133

TCP/IP Internet Layer

Deliver messages from one station to another on the same network or on different networks. Messaging at this layer is not guaranteed.

134

TCP/IP Transport Layer

consists of two main packet transport protocols: TCP and UDP.

135

Features of TCP/IP Transport Layer packet delivery

(1.) Reliable delivery (2.) Connection oriented (persistent connection) (3.) Order of Delivery (4.) Flow Control (transfer rate is throttled) (5.) Port Number

136

WAN Protocols:

(1.) MPLS (2.) SONET (3.) T-Carrier (4.) Frame Relay (5.) ISDN (6.) X.25

137

A web application is displaying information incorrectly and many users have contacted the IT service desk. This matter should be considered:

A problem.A problem is defined as a condition that is the result of multiple incidents that exhibit common symptoms.

138

A database administrator has been asked to configure a database management system so that it records all changes made by users. What should the DBA implement?

The DBA should implement audit logging. This will cause the database to record every change that is made to it.

139

The purpose of the Internet Layer in the TCP/IP model is:

Delivery of packets from one station to another, on the same network or on different networks.

140

The foundation of an effective information security program is an information security policy that includes:

(1.) Executive Support (2.) Well-defined roles and responsibilities.

141

What is the purpose of a Security Awareness program?

To communication security policies, procedures, and other security-related information to an organization's employees.

142

A fire sprinkler system has water in its pipes, and sprinkler heads emit water only if the ambient temperature reaches 220 deg. F. What type of system is this?

A wet pipe fire sprinkler system. The system is charged with water and will discharge water out of any sprinkler head whose fuse has reached a preset temperature.

143

An organization is building a data center in an area frequented by power outages. The organization cannot tolerate power outages. What power system controls should be selected?

The best solution is an electric generator and an uninterruptible power supply. The UPS responds to the outage, and the generator provides backup power for extended periods.

144

An auditor has discovered several errors in user account management: many terminated employees' computer accounts are still active. What is the best course of action?

To improve the employee termination process to reduce the number of exceptions. For a time, the process should be audited more frequently to make sure that improvement is effective.

145

An auditor has discovered that several administrators in an application share an administrative account. What course of action should the auditor recommend?

Several separate administrative accounts should be used. This will enforce accountability for each administrator's actions.

146

An organization that has experienced a sudden increase in its long-distance charges has asked an auditor to investigate. What activity is the auditor likely to suspect is responsible for this?

The auditor is most likely to suspect that intruders have discovered a vulnerability in the organization's PBX and is committing toll fraud.

147

An auditor is examining a key management process and has found that the IT department is not following its split-custody procedure. What is the likely result of this failure?

Someone may be in possession of the entire password for an encryption key. For instance, split custody requires that a password be broken into two or more parts, with each part in the possession of a separate person.

148

A programmer is updating an application that saves passwords in plaintext. What is the best method for securely storing passwords?

Passwords should be stored in a hash. This makes it impossible for any person to retrieve a password, which could lead to account compromise.

149

An organization experiences frequent malware infections on end-user workstations that are received through email, despite the tact that workstations have anti-virus software. What is the best means for reducing malware?

Implementing antivirus software on the email servers will provide an effective defense-in-depth, which should help to reduce the number of viruses encountered on end-user workstations.

150

An auditor has reviewed access privileges of some employees and has discovered that employees with longer terms of service have excessive privileges. What can the auditor conclude from this?

User privileges are not being removed from their old position when they transfer to a new position. This results in employees with excessive privileges.

151

An organization wants to reduce the number of user IDs and passwords that its employees need to remember. What is the best available solution to this problem?

Reduced sign-on. This provides a single authentication service (such as LDAP or AD) that many applications can use for centralized user authentication.

152

Business Continuity focuses on:

maintaining service availability with the least disruption to standard operating parameters during an event

153

Disaster Recovery focuses on:

post-event recovery and restoration of services

154

Disasters are generally grouped in terms of type:

(1.) Man-made (2.) Natural

155

Individual events may often create combined threats to enterprise operations:

A tornado might also spawn structural fires and transportation accidents

156

The BCP process encompasses a lifecycle:

(1.) Develop a BC Policy (2.) Conduct BIA (3.) Perform critical analysis (4.) Establish recovery targets (5.) Develop recovery and continuity strategies and plans (6.) Test recovery and continuity plans and procedures Train personnel Maintain strategies, plans, and procedures through periodic reviews and updates

157

BCP Plans must be tested to validate effectiveness through:

(1.) Document Review (2.) Walkthrough (3.) Simulation (4.) Parallel testing (5.) Cutover testing practices

158

An organization that is undertaking a business continuity plan should perform what first?

A business impact analysis is the first major task in a disaster recovery or business continuity planning project.

159

This first step in Business Impact Analysis is:

The first step in a business impact analysis is the inventory of all in-scope business processes and systems

160

What is the purpose of a Statement of Impact?

A Statement of Impact describes the effect on the business if a process is incapacitated for any appreciable time

161

What is the purpose of a criticality analysis?

A criticality analysis is used to determine which business processes are the most critical, by ranking them in order of criticality

162

A critical application is backed up once per day. The recovery point objective for this system:

The RPO for an application that is backed up once per day cannot be less than 24 hours

163

Recovery time objective is defined as:

A Recovery Time Objective (RTO) is defined as the maximum period of downtime for a process or application

164

An alternate processing center that contains no application servers is knows as a:

A Cold Site contains no information processing equipment

165

What is the most important consideration for site selection of a hot site?

Geographic location of the hot site is most important. IF they are too close together then a single event may involve both locations

166

A collection of servers that is designed to operate as a single logical server is known as a:

A server cluster is a collection of two or more servers that is designed to appear as a single server.

167

To determine effectiveness of a disaster recovery program, an IT auditor should:

Examine documentation and interview personnel

168

Controls are:

The means by which management establishes and measures processes by which organizational objectives are achieved

169

Frameworks are:

Collections of Controls that work together to achieve an entire range of an organization's objectives.

170

Rating Scale for Process Maturity consists of six levels:

0. No process at all (1.) Process are ad hoc and disorganized (2.) Consistent processes (3.) Documented processes (4.) Measured and managed processes (5.) Processes are continuously improved

171

Two main types of Controls:

(1.) General (2.) Application

172

General Controls:

Support the functioning of the application controls

173

Application Controls:

handle application processing

174

Examples of IT General Controls:

(1.) Access Control (2.) Change Management (3.) Security Controls (4.) Incident Management (5.) SDLC (6.) Source code and versioning controls (7.) Monitoring and logging (8.) Event Management

175

Examples of Application Controls:

(1.) Authentication (2.) Authorization (3.) Change Management (4.) Completeness checks (5.) Validation checks (6.) Input controls (7.) Output controls (8.) Problem management (9.) Identification/access controls

176

Deming Cycle - a four-step quality control process known as PDSA, or PDCA. Steps:

(1.) Plan (2.) Do (3.) Study (4.) Act

177

COSO (Committee of Sponsoring Organizations of the Treadway Commission):

Defines internal controls and provides guidance for assessing and improving internal control systems.

178

COSO framework is composed of Four Volumes:

(1.) Executive Summary (2.) Framework (3.) Reporting to External Parties (4.) Evaluation Tools

179

The COSO pyramid consists of four elements:

(1.) Monitoring (2.) Control Environment (3.) Risk Assessment and Control (4.) Information and Communication

180

The COSO cube consists of THREE dimensions:

(1.) Objectives (2.) Components (3.) Business Units / Areas

181

The COBIT Framework is composed of six elements:

(1.) Executive Summary (2.) Governance and control framework (3.) Control Objectives (4.) Management Guidelines (5.) Implementation Guide (6.) IT Assurance Guide