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  1. Home
  2. ISACA Certification
  3. CISA Exam
  4. ISACA.CISA.v2024-12-27.q999 Dumps
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Question 346

Which of the following should be an IS auditor's GREATEST consideration when scheduling follow-up activities for agreed-upon management responses to remediate audit observations?

Correct Answer: B
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Question 347

What is often the most difficult part of initial efforts in application development?

Correct Answer: C
Section: Protection of Information Assets
Explanation:
Determining time and resource requirements for an application-development project is often the most difficult part of initial efforts in application development.
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Question 348

________________ (fill in the blank) should be implemented as early as data preparation to support data integrity at the earliest point possible.

Correct Answer: A
Explanation/Reference:
Explanation:
Control totals should be implemented as early as data preparation to support data integrity at the earliest point possible.
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Question 349

Which of the following would help to ensure the portability of an application connected to a database?

Correct Answer: B
The use of SQL facilitates portability. Verification of import and export procedures with other systems ensures better interfacing with other systems, analyzing stored procedures/triggers ensures proper access/performance, and reviewing the design entity-relation model will be helpful, but none of these contribute to the portability of an application connecting to a database.
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Question 350

Which of the following controls would an IS auditor look for in an environment where duties cannot be
appropriately segregated?

Correct Answer: D
Section: Protection of Information Assets
Explanation:
Compensating controls are internal controls that are intended to reduce the risk of an existing or potential
control weakness that may arise when duties cannot be appropriately segregated.
Overlapping controls are two controls addressing the same control objective or exposure. Since primary
controls cannot be achieved when duties cannot or are not appropriately segregated, it is difficult to install
overlapping controls. Boundary controls establish the interface between the would-be user of a computer
system and the computer system itself, and are individual-based, not role-based, controls. Access controls
for resources are based on individuals and not on roles.
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