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  2. ISACA Certification
  3. CISA Exam
  4. ISACA.CISA.v2022-02-26.q471 Dumps
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Question 26

An IS auditor is reviewing access to an application to determine whether the 10 most recent "new user" forms were correctly authorized. This is an example of:

Correct Answer: C
Compliance testing determines whether controls are being applied in compliance with policy. This includes tests to determine whether new accounts were appropriately authorized. Variable sampling is used to estimate numerical values, such as dollar values. Substantive testing substantiates the integrity of actual processing, such as balances on financial statements. The development of substantive tests is often dependent on the outcome of compliance tests. If compliance tests indicate that there are adequate internal controls, then substantive tests can be minimized. Stop-or-go sampling allows a test to be stopped as early as possible and is not appropriate for checking whether procedures have been followed.
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Question 27

Integer overflow occurs primarily with:

Correct Answer: E
Explanation/Reference:
Explanation:
An integer overflow occurs when an arithmetic operation attempts to create a numeric value that is larger than can be represented within the available storage space. On some processors the result saturates - once the maximum value is reached attempts to make it larger simply return the maximum result.
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Question 28

Effective transactional controls are often capable of offering which of the following benefits (Choose four.):

Correct Answer: A,B,C,D
Section: Protection of Information Assets
Explanation:
Transactional systems provide a baseline necessary to measure and monitor contract performance and provide a method for appraising efficiency against possible areas of exposure. Effective transactional controls reduce administrative and material costs, shorten contract cycle times, enhance procurement decisions, and diminish legal risk.
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Question 29

Which of the following methods of providing telecommunications continuity involves the use of an alternative media?

Correct Answer: A
Explanation/Reference:
Alternative routing is a method of routing information via an alternate medium such as copper cable or fiber optics. This involves use of different networks, circuits or end points should the normal network be unavailable. Diverse routing routes traffic through split cable facilities or duplicate cable facilities. This can be accomplished with different and/or duplicate cable sheaths. If different cable sheaths are used, the cable may be in the same conduit and therefore subject to the same interruptions as the cable it is backing up. The communication service subscriber can duplicate the facilities by having alternate routes, although the entrance to and from the customer premises may be in the same conduit. The subscriber can obtain diverse routing and alternate routing from the local carrier, including dual entrance facilities. This type of access is time-consuming and costly. Long haul network diversity is a diverse long-distance network utilizing T1 circuits among the major long-distance carriers. It ensures long-distance access should any one carrier experience a network failure. Last mile circuit protection is a redundant combination of local carrier T1s microwave and/or coaxial cable access to the local communications loop. This enables the facility to have access during a local carrier communication disaster. Alternate local carrier routing is also utilized.
Source: Information Systems Audit and Control Association, Certified Information Systems Auditor 2002 review manual, chapter 5: Disaster Recovery and Business Continuity (page 259).
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Question 30

What is the BEST approach to mitigate the risk of a phishing attack?

Correct Answer: D
Phishing attacks can be mounted in various ways; intrusion detection systems (IDSs) and strong authentication cannot mitigate most types of phishing attacks. Assessing web site security does not mitigate the risk. Phishing uses a server masqueradingas a legitimate server. The best way to mitigate the risk of phishing is to educate users to take caution with suspicious internet communications and not to trust them until verified. Users require adequate training to recognize suspicious web pagesand e-mail.
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