recommend processes that detect changes to production source and object code

Recommend processes that detect changes to production

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recommend processes that detect changes to production source and object code, such as code comparisons, so the changes can be reviewed on a regular basis by a third party. This would be a compensating control process. Choice A, involving logging of changes to development libraries, would not detect changes to production libraries. Choice D is in effect requiring a third party to do the changes, which may not be practical in a small organization. 746 To gain an understanding of the effectiveness of an organization's planning and management of investments in IT assets, an IS auditor should review the: A enterprise data model. B IT balanced scorecard (BSC). C IT organizational structure. D historical financial statements. ANSWER:B NOTE:The IT balanced scorecard (BSC) is a tool that provides the bridge between IT objectives and business objectives by supplementing the traditional financial evaluation with measures to evaluate customer satisfaction, internal processes and the ability to innovate. An enterprise data model is a document defining the data structure of an organization and how data interrelate. It is useful, but it does not provide information on investments. The IT organizational structure provides an overview of the functional and reporting relationships in an IT entity. Historical financial statements do not provide information about planning and lack sufficient detail to enable one to fully understand management's activities regarding IT assets. Past costs do not necessarily reflect value, and assets such as data are not represented on the books of accounts.
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747 To verify that the correct version of a data file was used for a production run, an IS auditor should review: A operator problem reports. B operator work schedules. C system logs. D output distribution reports. ANSWER:C NOTE:System logs are automated reports which identify most of the activities performed on the computer. Programs that analyze the system log have been developed to report on specifically defined items. The auditor can then carry out tests to ensure that the correct file version was used for a production run. Operator problem reports are used by operators to log computer operation problems. Operator work schedules are maintained to assist in human resources planning. Output distribution reports identify all application reports generated and their distribution. 748 An IS auditor is assigned to perform a postimplementation review of an application system. Which of the following situations may have impaired the independence of the IS auditor? The IS auditor: A implemented a specific control during the development of the application system. B designed an embedded audit module exclusively for auditing the application system.
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