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เตรียมตัวสอบ CISA
Question : Ensuring regular password change, assigning a new one-time password when a user forgets his/hers, and requiring users not to write down their passwords are all examples of :
| A) |
audit objectives. |
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| B) |
audit procedures. |
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| C) |
controls objectives. |
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| D) |
control procedures. |
The Correct Answer is :
D. control procedures.
Explanation :
Control procedures are practices established by management to achieve specific objectives ( control objectives, choice C ).
The above examples are all control procedures intended to achieve the control objective of ensuring compliance with policies, procedures and standards.
Choices A and B refer to the audit process that is used to verify the effectiveness and adequacy of the control procedures.
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