Isaca CISA Dumps

The primary responsibility of an IS auditor during the design phase of a software development project is to evaluate the controls incorporated into the system specifications. Controls are mechanisms or procedures that aim to ensure the security, reliability, or performance of a system or process. System specifications are documents that define and describe the requirements, features, functions, or components of a system or software. Evaluating the controls incorporated into the system specifications is a key responsibility of an IS auditor during the design phase of a software development project, as it helps ensure that the system or software meets the organization’s objectives, standards, and expectations for security, reliability, or performance. The other options are not primary responsibilities of an IS auditor during the design phase of a software development project, as they do not directly relate to evaluating the controls incorporated into the system specifications. Future compatibility of the application is a possible factor that may affect the functionality or usability of the application in different environments or platforms, but it is not a primary responsibility of an IS auditor during the design phase of a software development project. Proposed functionality of the application is a possible factor that may affect the suitability or value of the application for meeting user needs or expectations, but it is not a primary responsibility of an IS auditor during the design phase of a software development project. Development methodology employed is a possible factor that may affect the quality or consistency of the software development process, but it is not a primary responsibility of an IS auditor during the design phase of a software development project. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3

The most important thing for the auditor to confirm when sourcing the population data for testing accounts payable controls by performing data analytics is that the data is taken directly from the system. Taking the data directly from the system can help ensure that the data is authentic, complete, and accurate, and that it has not been manipulated or modified by any intermediary sources or processes. The other options are not as important as taking the data directly from the system, as they do not affect the validity or reliability of the data. There is no privacy information in the data is a privacy concern that can help protect the confidentiality and integrity of personal or sensitive data, but it does not affect the accuracy or completeness of the data. The data can be obtained in a timely manner is a logistical concern that can help facilitate the efficiency and effectiveness of the data analytics process, but it does not affect the authenticity or accuracy of the data. The data analysis tools have been recently updated is a technical concern that can help enhance the functionality and performance of the data analytics tools, but it does not affect the validity or reliability of the data. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2

 The best compensating control when segregation of duties is lacking in a small IS department is transaction log review. Transaction log review can help detect any unauthorized or fraudulent activities performed by IS staff who have access to multiple functions or systems. Transaction log review can also provide an audit trail for accountability and investigation purposes. The other options are not as effective as transaction log review in compensating for the lack of segregation of duties. Background checks are preventive controls that can help screen potential employees for any criminal records or dishonest behavior, but they do not prevent existing employees from abusing their access privileges. User awareness training is a detective control that can help educate users on how to report any suspicious or abnormal activities in the IS environment, but it does not monitor or verify the actions of IS staff. Mandatory holidays are deterrent controls that can discourage IS staff from engaging in fraudulent activities by requiring them to take periodic leave, but they do not prevent or detect such activities when they occur. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2