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NEW QUESTION 52
When developing a business continuity plan (BCP), which of the following steps should be completed FIRST?

• A. Carry out a risk assessment.
• B. Ensure that offsite backups can be efficiently restored.
• C. Review the business continuity insurance policy.
• D. Identity alternatives to critical applications.

Answer: A

Explanation:
Section: Information System Acquisition, Development and Implementation

NEW QUESTION 53
The BEST method of proving the accuracy of a system tax calculation is by:

• A. detailed visual review and analysis of the source code of the calculation programs
• B. preparing simulated transactions for processing and comparing the results to predetermined results.
• C. automatic flowcharting and analysis of the source code of the calculation programs.
• D. recreating program logic using generalized audit software to calculate monthly totals.

Answer: B

Explanation:
Section: Protection of Information Assets
Explanation:
Preparing simulated transactions for processing and comparing the results to predetermined results is the
best method for proving accuracy of a tax calculation. Detailed visual review, flowcharting and analysis of
source code are not effective methods, and monthly totals would not address the accuracy of individual tax
calculations.

NEW QUESTION 54
An IS auditor attempts to sample for variables in a population of items with wide differences in values but determines that an unreasonably large number of sample items must be selected to produce the desired confidence level. In this situation, which of the following is the BEST audit decision?
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• A. Select a judgmental sample
• B. Lower the desired confidence level
• C. Allow more time and test the required sample
• D. Select a stratified sample

Answer: D

NEW QUESTION 55
Which of the following should be of GREATEST concern to an IS auditor reviewing an organization's initiative to adopt an enterprise governance framework?

• A. The organization has tried to adopt the entire framework at once.
• B. The organization's security department has not been involved with the initiative.
• C. The organization has not provided employees with formal training on the framework.
• D. The organization has not identified the business drivers for adopting the framework.

Answer: D

NEW QUESTION 56
......