IIA-CIA-Part3-3P Exam Dumps - CIA Exam Part Three: Business Knowledge for Internal Auditing

Draft separate audit reports for business and IT management

Connect IT audit findings to business issues

Include technical details to support IT issues

Include an opinion on financial reporting accuracy and completeness

Visibility, validity, vulnerability

Velocity, variety volume.

Complexity completeness constancy

Continuity, control convenience

Less use of policies and procedures

Less organizational commitment by employees

Less emphasis on extrinsic rewards

Less employees turnover

Session hijacking.

Jailbreaking.

Eavesdropping.

Authentication.

Version control

Privacy

Portability

Secure authentication

Assigning new roles and responsibilities for senior IT management.

Growing use of bring your own devices tor organizational matters

Expansion of operations into new markets with united IT access

Hiring new personnel within the IT department tor security purposes

Develop and enforce change policies to ensure employees are continually trained.

Apply a risk-based approach and impose segregation of duties related to the change management process.

Conduct a high-level threat analysis and implement a compensating control.

Validate authorization, segregation of duties, testing of changes, and approval to move changes into production.

Data relationships are assumed to exist and to continue where no known conflicting conditions exist.

Analytical procedures are intended primarily to ensure the accuracy of the information being examined.

Data relationships cannot include comparisons between operational and statistical data

Analytical procedures can be used to identify unexpected differences but cannot be used to identify the absence of differences