Isaca Updated CISA Exam Questions and Answers by florrie

Performing user acceptance testing (UAT) is the most important activity before implementing a new system, as it ensures that the system meets the user requirements and expectations, and that it is free of major defects. Documenting last-minute enhancements, performing a pre-implementation audit, and ensuring that code has been reviewed are also important activities, but they arenot as critical as UAT. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.2

A balanced scorecard is a framework that translates the IT strategy into measurable objectives, indicators, targets, and initiatives across four perspectives: financial, customer, internal process, and learning and growth. A balanced scorecard helps to monitor and evaluate how well the IT function is delivering value to the organization, achieving its strategic goals, and improving its capabilities and competencies. The other options are not the primary uses of a balanced scorecard, because they either focus on specific aspects of IT rather than the overall performance, or they are not directly related to the IT strategy.

 The use of control totals satisfies the control objective of processing integrity. Processing integrity refers to the accuracy, completeness, timeliness, and validity of data processing. Control totals are a method of verifying the correctness of data processing by comparing the total value or count of a batch of transactions before and after processing. For example, if a batch of 100 invoices is entered into an accounting system, the total amount and number of invoices should match before and after processing. If there is a discrepancy, it indicates an error in data entry, transmission, or processing. Control totals help to ensure that no transactions are lost, duplicated, or altered during processing.

References:

Control Objectives & Activities: Examples, Appropriateness

Levels and Types of Control | Principles ofManagement

CISA Review Manual 27th Edition, page 337

 The type of control that is in place when an organization has established hiring policies and procedures designed specifically to ensure network administrators are well qualified is directive. Directive controls are those that guide or direct the actions of individuals or groups to achieve a desired outcome. Directive controls can also help to prevent or reduce the occurrence of undesirable events. Hiring policies and procedures are examples of directive controls that aim to ensure that only qualified and competent personnel are employed to perform IT-related tasks. References:

CISA Review Manual (Digital Version), Chapter 4, Section 4.11

CISA Online Review Course, Domain 1, Module 2, Lesson 12