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

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

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

“Customization” and “Incident”

Which one is not a new control from ISA315R?

Financially significant data is backed up on an appropriate basis

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

Consider the results of ITGC procedures

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IT Meth - Part1

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Questions 8

Answers

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

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