ISACA IT Acquisition, Development, and Implementation 2

Question 1

When auditing application controls, which control type BEST ensures that all data entered into a system has been processed completely?

Accepted Answer

Batch totals

Answer

Batch totals compare the sum of input records to a predetermined control total, ensuring all records in the batch were fully processed.

Question 2

During data conversion from a legacy to a new system, which procedure is MOST important for ensuring data integrity?

Accepted Answer

Performing parallel processing and reconciling results between systems

Answer

Parallel processing runs both systems simultaneously and reconciles outputs to verify the new system produces accurate results consistent with the legacy system.

Question 3

User acceptance testing (UAT) is PRIMARILY performed by which group?

Accepted Answer

End users and business stakeholders

Answer

UAT is performed by end users and business stakeholders to confirm the system meets their operational requirements before go-live approval.

Question 4

Which configuration management practice BEST supports an audit trail for system changes?

Accepted Answer

Maintaining a configuration management database (CMDB)

Answer

A CMDB tracks configuration items, their attributes, and their change history, providing a comprehensive record that supports audit trails and impact analysis.

Question 5

In an Agile development methodology, what is the PRIMARY audit concern compared to a traditional waterfall approach?

Accepted Answer

Documentation and formal change control may be less rigorous

Answer

Agile's iterative and flexible nature may result in less formal documentation and change control, creating audit challenges around completeness and traceability.

(ISACA) Information Systems Audit and Control Association Certification Practice Test

(ISACA) Information Systems Audit and Control Association Certification Practice Test

ISACA IT Acquisition, Development, and Implementation 2