Which EGA is not the new EGA from ISA 315R?

Consider the results of ITGC procedures

Which one is not a new control from ISA315R?

Financially significant data is backed up on an appropriate basis

For the Moderately Complex IT environment - If no RA involvement, which evidence we have to keep for the reference?

Meeting note between CA EL and RA SM level above

For complexity assessment, which of the following is likely to indicate "Non-complex" IT environment?

No Change made to existing controls, processes, key IT personnel in period.

Which of the followings is not a part of topics in understanding the entity's processes related to cybersecurity?

Customization of IT Applications

Which one is not from 6 angles for assessing complexity of IT environment?

“Customization” and “Incident”

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IT Meth - Part1

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Questions 8

Answers

1
Which EGA is not the new EGA from ISA 315R?
Identify IT risks and understand and evaluate related ITGCs
Understand and assess complexity of the entity's IT environment
All of them
Consider the results of ITGC procedures
2
Which one is not a new control from ISA315R?
An intrusion prevention/detection program is in place
Financially significant data is backed up on an appropriate basis
Physical security measures are in place
Spreadsheet controls and restrictions
3
For the Moderately Complex IT environment - If no RA involvement, which evidence we have to keep for the reference?
Meeting note between CA EL and RA SM level above
Meeting note with both CA EL and RA EL to sign off the EGA
RA EL sign off EGA
Verbal confirm with CA EL and RA EL sign off EGA
4
If it assessed as Moderately Complex and CA not plan to involve RA, It require jointly conclusion from CA EL and RA EL
True
False
5
For complexity assessment, which of the followings is likely to indicate "Complex" IT environment?
High volume of transactions
Simple calculation
Limited level of automated processing
Off-the-shelf software
6
For complexity assessment, which of the following is likely to indicate "Non-complex" IT environment?
Limited use of new and emerging technologies in some applications
Multinational operation
Participation in electronic commerce
No Change made to existing controls, processes, key IT personnel in period.
7
Which of the followings is not a part of topics in understanding the entity's processes related to cybersecurity?
Safeguarding of assets
Roles and responsibilities
Customization of IT Applications
Disclosure of cybersecurity incident
8
Which one is not from 6 angles for assessing complexity of IT environment?
“Automation” and “Entity’s reliance on system-generated reports"
“Change” and “Customization”
“Customization” and “Incident”
“Business Model” and “Emerging Technology”

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