Isaca- CISA

Question ID 22440	When performing a review of the structure of an electronic funds transfer (EFT) system, an IS auditor observes that the technological infrastructure is based on a centralized processing scheme that has been outsourced to a provider in another country. Based on this information, which of the following conclusions should be the main concern of the IS auditor?
Option A	There could be a question regarding the legal jurisdiction.
Option B	Having a provider abroad will cause excessive costs in future audits.
Option C	The auditing process will be difficult because of the distance.
Option D	There could be different auditing norms.
Correct Answer	A

Description Explanation: In the funds transfer process, when the processing scheme is centralized in a different country, there could be legal issues of jurisdiction that might affect the right to perform a review in the other country. The other choices, though possible, are not as relevant as the issue of legal jurisdiction.
Update Date and Time 2018-03-26 05:02:55

 

Question ID 22441	An IS auditor should expect which of the following items to be included in the request for proposal (RFP) when IS is procuring services from an independent service provider (ISP)?
Option A	References from other customers
Option B	Service level agreement (SLA) template
Option C	Maintenance agreement
Option D	Conversion plan
Correct Answer	A

Description An IS auditor should look for an independent verification that the ISP can perform the tasks being contracted for. References from other customers would provide an independent, external review and verification of procedures and processes the ISP follows-issues which would be of concern to an IS auditor. Checking references is a means of obtaining an independent verification that the vendor can perform the services it says it can. A maintenance agreement relates more to equipment than to services, and a conversion plan, while important, is less important than verification that the ISP can provide the services they propose.
Update Date and Time 2018-03-26 05:03:51