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เตรียมตัวสอบ CISA
Area 02 : Question 08 ( C1 - 8 ) |
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Question : Which of the following procedures would normally be performed last by an IS auditor who is auditing the outsourcing process ?
A) |
Assess the business needs of the organization. |
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B) |
Perform a cost / benefit analysis including the assumptions behind it. |
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C) |
Perform a control risk assessment. |
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D) |
Review contracts with legal counsel. |
Question |
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Choice : A |
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Choice : B |
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Choice : C |
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Choice : D |
The Correct Answer is :
C. Perform a control risk assessment.
Explanation :
Once the outsourcer has been chosen, the IS Auditor should perform ongoing application audits and control risk assessments.
All of the other answers refer to procedures that an IS Auditor can perform prior to this selection.
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