CIMA CIMAPRA17-BA4-1 Exam Prep Course (Premium File)
AI-Powered BA4 - Fundamentals of Ethics, Corporate Governance and Business Law Exam - Pass on Your First Try

Question 249:
The correct answer is Risk assessment (option C).

• In the annual audit planning process, a risk assessment is required to identify and evaluate risks across the organization. This forms the basis for determining audit scope, priorities, and resource allocation.
• It helps the auditor focus on high-risk areas and align the audit plan with organizational objectives and risk tolerance.
• Why not the others:

Question 209:

• Correct answer: A. Determine the model elements to be evaluated.

• Why: When implementing an IT maturity model, you must first define the scope—which elements (process areas, governance, people, technology, etc.) will be evaluated. This establishes what you will measure and how results will be interpreted.

• Why the others aren’t first:

Question 198:
Question 198 asks about the greatest concern in an operational audit of a biometric system used for physical access.

• Answer: False positives.

• A false positive (false acceptance) means an unauthorized person is granted access, directly compromising security.
• A false negative (false rejection) mainly causes user denial and operational disruption, not a direct security breach.
• User acceptance and training affect usability, not the core security risk.

• Look at the biometric system’s error rates: FAR (false acceptance rate) vs FRR (false rejection rate).
• Auditors should assess control effectiveness, enrollment quality, anti-spoofing measures, and access logging to reduce FAR.

• Tighten thresholds, implement multi-factor authentication, enhance anti-spoofing, and ensure robust auditing of access events.

Question 164:
Answer: D. The job completes with invalid data.
Reason:

• If a high-priority update runs out of sequence, updates may apply in the wrong order or overwrite each other, resulting in data integrity problems. This directly leads to invalid or corrupted data, which is the most significant risk.

• A: Daily schedules lacking change control is a governance issue but not the immediate data integrity risk shown by out-of-sequence execution.
• B: Previous jobs may have failed could be true, but out-of-sequence indicates a concrete data integrity problem rather than just prior failures.
• C: The job may not have run to completion is possible, but out-of-sequence typically implies data correctness is compromised once it finishes.

Question 163:
Answer: C. Reviewing the last compile date of production programs
Reason:

• In an environment that logs all program changes, unauthorized modifications to production code are likely to trigger a new compilation. The most efficient automatic indicator of such changes is the last compile date/time, which can reveal tampering quickly.

• Periodically running and reviewing test data against production programs checks data integrity, not code changes, so it may miss code tampering.
• Verifying user management approval of modifications is preventive, not detectively efficient for post-change detection.
• Manually comparing code in production programs to controlled copies is labor-intensive and error-prone; not scalable in a live environment.

Question 105:

• Answer: B. Reconciliation of total amounts by project.

• When data are entered from Spreadsheets into the job-costing system, reconciling the total amounts by project verifies that the sum of line items matches the reported total in the system. This cross-check catches transcription errors or miskeyed totals and confirms data integrity across the data entry boundary.

• A) Display back of project detail after entry helps verification, but does not ensure that the overall totals reconcile with the source data.
• C) Reasonableness checks for each cost type can catch implausible values but may miss errors where all values are individually plausible.
• D) Validity checks preventing character data stop non-numeric entries but do not ensure the entered totals align with the source spreadsheet.

• This is a cross-check control aimed at ensuring data integrity during manual data transfer from spreadsheets to an accounting/cost system.

Question 88:
For question 88, the correct answer is C: An evaluation of the configuration management practices.
Why:

• Security certification aims to ensure the system’s security controls are properly designed and implemented. Evaluating Configuration Management (CM) practices before go-live ensures there are formal processes for baselines, approved changes, version control, and change tracking. This reduces the risk of deploying insecure or unstable configurations.
• The other options are less appropriate pre-implementation:

• CM evaluation is a key pre-implementation control to support secure system deployment.
• Certification focuses on ensuring security controls are in place and verifiable before use.

Question 75:

• Correct answer: B: Consideration of risks

• Why: In IS auditing, audit objectives are derived from the organization’s risk landscape. A risk-based approach ensures objectives address the most significant threats to achieving business and information security goals, focusing testing and controls on high-risk areas.

• How it contrasts with the other options:

• Practical note: Start with risk assessment to identify high-impact, high-likelihood risks, then define objectives to test controls and mitigation for those risks.

Question 71:

• Correct answer: B: firewall standards

• Why: The first step is to review the organization's documented firewall standards. These standards establish the security baselines, rules, segmentation, and required controls that all firewalls must follow. Without current, approved standards, assessing the security architecture is premature because you won’t know what controls are actually required or tolerated.

• After confirming standards, you would then evaluate against them by checking:

• Why the other options aren’t the first step:

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