CA FINAL ISCA by CA KARTIK IYER€¦ · ca final isca by ca kartik iyer mcqs for may 2019 exams “you were born to win, but to be a winner, you must plan to win, prepare to win and

CA FINAL ISCA by CA KARTIK IYER

MCQS FOR MAY 2019 EXAMS

“YOU WERE BORN TO WIN, BUT TO BE A WINNER, YOU MUST

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CHAPTER 1 – GOVERNANCE AND MANAGEMEMENT OF

INFORMATION SYSTEMS

Q1. Conformance covers the corporate governance issues such as the Role of the –

A. Chairman and CEO

B. Board of Directors

C. Tactical Managers

D. Board Committees

Q2. Following is not provided as one of the benefits of Governance ‐

A. Defining and encouraging desirable behavior in the use of IT B. IT becoming an Enabler for change rather than inhibitor

C. Implementing and integrating the desired business process into enterprise

D. Overcoming the limitations and Providing stability of organizational structure

Q3. For obtaining the benefits of IT Governance, which of the following should be ensured –

A. The risks, assumptions and dependencies associated with realization of benefits are

understood, correct and current

B. Better cost performance of IT

C. Achieving enterprise objectives with a clearly understood and transparent decision

rights and accountability framework

D. Improved compliance with relevant laws, regulations and policies

Q4. Which of the following are the Key Management Practices of IT Compliance?

1. Identify External Compliance Requirement

2. Optimize Response to External Requirements

C

B

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3. Confirm External Compliance

4. Obtain Assurance External Compliance

A. None of the above B. All 4 points

C. Points 2, 3, 4

D. Points 1, 2, 3

Q5. The metrics to determine IT Compliance with Internal Policies are as under –

1. Number of non‐compliance issues reported to the board or causing public comment or embarrassment which are IT related; 2. Number of non‐compliance issues relating to contractual agreements with IT service providers; 3. Cost of IT non‐compliance, including settlements and fines; and 4. Coverage of compliance assessments.

A. None of the above B. All 4 points

C. Points 2, 3, 4

D. Points 1, 2, 3 Q6. Corporate Governance may be defined as –

A. Appropriate best practices, tools and techniques such as balanced scorecards and strategic enterprise systems that can be applied intelligently for different types of enterprises as required

B. A system by which enterprise is directed and controlled to achieve the objective of

increasing shareholder value by enhancing economic performance.

C. Corrective actions to address compliance gaps are closed in a timely manner D. Consistent approach integrated and aligned with enterprise governance approach

Q7. In GEIT, one of the Key Governance Practices includes evaluating the Governance System. While evaluating which of the following actions are not covered –

A. Engage with stakeholders B. Monitoring effectiveness and performance of enterprise’s governance of IT

C. Understand their requirements

D. Make judgment on current and future design

Q8. The objective of evaluating and assessing Internal Control is not to –

A. Obtain support and commitment from management

B. Continuously monitor and evaluate control environment

C. Identify management deficiencies & inefficiencies and take improvement actions

D. Plan, organize and maintain standards

Q9. ___________ is not one of the Principles of COBIT 5.

A. Applying a Single Integrated framework

B. Separating Governance from Management

C. To facilitate implementation of IT security within enterprise

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D. Covering End‐to‐End Enterprise Q10. The 1st 4 steps in the Key Management Practices for Aligning IT Strategy and Enterprise

Strategy are (in random order)

1. Conduct a gap analysis 2. Define the target IT capabilities 3. Assess the current, environment, capabilities and performance 4. Understand enterprise direction

The correct order shall be –

A. 3, 2, 4, 1 B. 4, 3, 2, 1

C. 2, 1, 3, 4

D. 3, 1 2, 4

Q11. The data classification for an asset is not generally –

A. Public B. Proprietary

C. Highly Confidential

D. Top Secret

Q12. ___________ is not one of the common Sources of Risk

A. Natural Events B. Political Circumstances C. Technology and Technical Issues D. Machine Language

CHAPTER 2 – INFORMATION SYSTEMS CONCEPTS

Q13. System can be defined as a

A. group of inter connected components working towards the accomplishment of a

common goal

B. orderly arrangement of interdependent ideas

C. group of elements that operate in a predictable manner

D. group of elements which does not interact with the environment and does not change

with the changes in environment.

Q14. One the following is not an attribute of Information

A. Validity B. Quality

C. Pace

D. Adequacy

Q15. ________ is not one of the major areas of computer based applications

A. Inventory /Stores Management

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B. Marketing and Sales

C. Production or Manufacturing

D. Processing and Quality Control

Q16. __________ is an example of Strategic Level System

A. Knowledge Management System B. Executive Information System C. Decision Support System D. Management Information System

Q17. In a TPS, ___________ provide storage of data on both manual and computerized systems

A. Ledgers and files B. Journals and Registers

C. Folders and Boxes

D. CDs and Hard disks

Q18. The common database of an effective MIS is also known as a _________

A. Group information centre

B. Super File

C. Common MIS Folder

D. Consolidated and Integrated Area

Q19. ___________ is not one of the limitations of MIS

A. May not have requisite flexibility to quickly update itself with changing needs of time. B. Unable to provide tailor‐made information packages suitable for the purpose of every

type of decision. C. Less effective if Management keeps changing and so does their goals D. Standardised approach is not possible

Q20. __________ is not one of the characteristics of Database of MIS

A. Recorded views of users and the designers B. Common data source to various users C. Available to authorized persons only D. User‐oriented

Q21. The emphasis of DSS is –

A. On tools to be used in decision process B. Structured information C. Information Requirement Analysis D. Static Information Requirement

Q22. ‘Expert Choice’ is a DSS that is under the subcategory of ‐

A. Cost Accounting System

B. Capital Budgeting System

C. Budget Variance Analysis System

D. General Decision Support System

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Q23. Database of DSS is implemented at 3 levels. Which of the following is not one of those 3

levels?

A. Physical Level B. Internal Level

C. External Level

D. Logical Level

Q24. Benefits of OAS does not include –

A. defined user needs B. reduces the costs of office communication

C. reduces the cycle time

D. accuracy of information

Q25. EIS does not provide –

A. Accessing of both internal and external data B. Direct access to management reports

C. Integration of all facets of an operation

D. Rapid access to timely information

CHAPTER 3 – PREOTECTION OF INFORMATION SYSTEMS

Q26. The gap between the need to protect the system and the degree of protection applied is

not caused due to the following reasons –

A. Interconnectivity of systems

B. Elimination of distance, time and space as constraints C. Devolution of management and control D. Management members who have budget and policy authority

Q27. Organisation Security Policies includes ____________

A. Acceptable usage Policy B. User Security Policy

C. Network and System Security Policy

D. Storage and System Updating Policy

Q28. _____________ is not affected by the impact of technology on Internal Control

A. Adequate management supervision

B. Credibility of the organisation

C. Authorization procedure

D. Segregation of duties

Q29. Data diddling refers to __________

A. Unauthorised copying of computer files

B. Using internet to disturb communication lines

C. Unauthorised access to use computer system

D. Change in data before, during or after entering into the system

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A

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Q30. Piggybacking refers to __________

A. Tapping and laching into system using telecommunication lines

B. Employee is tricked to give system information

C. Gaining access to corporate records

D. Penetrates into system using password to steal files

Q31. Scavenging refers to ____________

A. listening of the private voice or data transmissions

B. Sending e‐mail messages that look as if someone else sent

C. gaining access to confidential information by searching corporate records

D. Sending a threatening message to try and get recipient to do something

Q32. _________ of the Information Technology Act, 2008, fixes liability for

companies/organizations having secured data of customers

A. Section 43A B. Section 66A

C. Section 45

D. Section 66B

Q33. One of the characteristics of Corrective Controls is _____________

A. A clear‐cut understanding about the vulnerabilities of the asset B. Understanding probable threats and C. Provision of necessary controls for probable threats from materializing. D. Getting feedback from preventive and detective controls

Q34. An employee of a company can be a perpetrator of Physical Access Controls. This can be

due to –

A. Accidental ignorant B. Addicted to a substance or gambling C. Job description is not defined

D. Discontented by employer Q35. _________ is not one of the types of locks on doors

A. Cipher locks B. Biometric door locks C. Cryptographic door locks D. Electronic door locks

Q36. __________ is one of the User Access Management Controls

A. Privilege Management B. User Password Management C. Security of network services D. User Registration

Q37. _____________ is one of the Network access controls.

A. User identification and authorization

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B. Information access restriction C. Segregation of networks D. Terminal time out

Q38. ___________ is not one of the Controls to protect against Power Spikes.

A. Strategically Locating the Computer Room

B. Emergency Power‐Off Switch

C. Electrical Surge Protectors

D. Uninterruptible Power Supply (UPS)/Generator

CHAPTER 4 – BUSINESS CONTINUITY PLANNING AND

DISASTER RECOVERY PLANNING

Q39. BCP is not expected to provide ___________________

A. Reasonable assurance to senior management

B. Restoration of data after disaster

C. Capability of the enterprise to recover from any unexpected incident

D. Continue to provide services with minimal impact

Q40. Disaster Recovery Procedural Plan does not contain the following procedure –

A. Resumption Procedure

B. Emergency Procedure

C. Fallback Procedure

D. Continuation Procedure

Q41. If fast recovery is critical, an organization might need ___________ backup.

A. Warm site Backup

B. Quick fix backup

C. Cold site backup

D. Hot site backup

Q42. In the context of backup, Reciprocal agreement refers to ______________.

A. 2 or more organisations might provide backup facility to each other in the event of one

suffering a disaster

B. the actions to be taken following an incident which jeopardizes business operations

and/or human life

C. the actions to be taken to move essential business activities or support services to

alternate temporary locations, to bring business process back into operation in the

required time‐scale

D. an understanding of the business continuity, process and ensure that the business continues to be effective

Q43. Incremental backup is when _____________________________

A. Files are not compressed in zip files

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B. Files that have changed since the last full backup/differential backup or incremental

backup are saved

C. Large amount of data is backed up

D. Backup with a single restoring session is set

Q44. Emergency Plan shall not cover –

A. Who is to be Notified immediately

B. Restoration of backed up files

C. Evacuation procedures

D. Return procedures Q45. Consequences of a Catastrophic risk is which of the following –

A. Risks that will cause a near negligible amount of damage to the overall progress of the

project.

B. If a risk will result in some damage, but the extent of damage is not too significant C. Risks with significantly large consequences which can lead to a great amount of loss are

classified as critical D. These are the risks which can make the project completely unproductive and unfruitful,

and must be a top priority during risk management Q46. ________________ is not an advantage of BCM.

A. Planning and management is assigned to a member of the relevant senior management

staff

B. Proactively assess the threat scenario and potential risks

C. Planned response to disruptions which can contain damage and minimize impact

D. Process of regular testing and training can help in demonstrating a response

Q47. Testing program does not include the following activity –

A. Establishing alternative testing strategies B. Modifying plans based on analysis of the test results C. Tailoring of testing strategy to the environment D. Establishment of on‐going testing program

Q48. _____________________ is not a goal of BCP

A. Identify weaknessness and implement a disaster prevention program

B. Obtaining commitment from appropriate management

C. Facilitate effective co‐ordination of recovery tasks

D. Reduce the complexity of the recovery effort

Q49. An activity is not considered to be critical if it leads to the loss of –

A. Employee benefits B. Revenue C. Reputation D. Customer Satisfaction

Q50. Which activity is not part of Business Impact Assessment?

A. Identify critical systems, processes and functions.

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B. To determine the human life lost as a result of a disastrous event and the recovery

period for the organization to fill the key positions

C. Assess the economic impact of incidents and disasters that result in a denial of access to

systems services and other services and facilities.

D. Assess ‘pain threshold’ that is, the length of time business units can survive without

access to systems, services and facilities.

CHAPTER 5 – ACQUISITION, DEVELOOPMENT AND IMPLEMENTATION

ON IS

Q51. Which of these is not one of the shortcomings of SDLC? A. The rigidity of the approach may prolong the duration B. Inadequate testing and user training C. End product is not visible for a long time. D. It may not be suitable for small and medium sized projects.

Q52. The financial and economic questions raised by analysts during the preliminary investigation are for the purpose of estimating certain costs. Which of the following costs are not covered?

A. The cost of conducting a full systems investigation B. The fixed costs incurred which are not directly related to systems development C. The benefits in the form of reduced costs or fewer costly errors D. The cost if nothing changes

Q53. _______________ is used in the Traditional approach of System Development and to collect large amount of data.

A. Documents B. Interviews C. Observations D. Questionnaires

Q54. In the ‘System Requirement Specification’ Report, Behavioral description covers –

A. Diagrammatic representation of functions, Processing narrative for each function, Interplay among functions

B. Response to internal and external events. C. Classes of test to be performed to validate functions, performance and constraints D. Problems, Information, Flow, Structure, human interfaces for external system elements

and internal software functions Q55. The different elements in Architectural Design of a System does not include –

A. Module B. Arrows C. Connection D. Couple

Q56. ___________ is not one of the methods of validating vendors proposal

A. Benchmarking problem for vendor’s proposal

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B. Test problems C. Public evaluation Reports D. Vendor specific Reports

Q57. ____________ is one of the characteristics of a Good Coded Program.

A. Adaptability B. Effectiveness C. Readability D. Resistance

Q58. __________ is conducted on source programs and do not normally require executions in operating conditions.

A. Performance Test B. Static Analysis Testing C. Black Box Testing D. White Box Testing

Q59. ____________ is not a type of System Testing.

A. Performance Testing B. Recovery Testing C. Structural Testing D. Security testing

Q60. In __________, Old system is replaced in one go on a set date.

A. Direct implementation B. Phased implementation C. Pilot implementation D. Parallel implementation

Q61. In ___________ the old system remains fully operational while the new systems come online.

A. Direct implementation B. Phased implementation C. Pilot implementation D. Parallel implementation

Q62. Perfective maintenance refers to ___________.

A. anticipated and planned activities to avoid anticipated risks B. previously undetected malfunctions are not anticipated but require immediate

troubleshooting solution. C. accommodating user requirements and functional enhancements to increase system’s

performance. D. the activities aimed at increasing the system’s maintainability, such as updating

documentation, adding comments, and improving the modular structure of the system. Q63. In __________ approach of System development, tight control is maintained through Written documentation and Formal reviews and approvals/signoff.

A. Traditional B. Prototyping

C

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C. Spiral D. Agile

Q64. ___________ is a usable system or system component that is built quickly and at a lesser cost, and with the intention of modifying/replicating/expanding or even replacing it by a full ‐scale and fully operational system.

A. Sample B. 1st Piece C. Approved system D. Prototype

CHAPTER 6 – AUDIT OF INFORMATION SYSTEMS

Q65. __________ is not one of the factors influencing towards control and audit of computers. A. High Costs of Computer Error B. Inadequate information security C. Organisational Costs of Data Loss D. Controlled Evolution of Computer Use

Q66. __________ is not one of the objectives of Information Systems Audit.

A. Data retention and storage B. Asset Safeguarding C. Data Integrity D. System Effectiveness

Q67. What step comes immediately after Fieldwork in the process of Information Technology Audit?

A. Planning and preparation B. Reporting C. Analysis D. Closure

Q68. Audit can act as a ___________ control as well as ___________ control.

A. Preventive; Detective B. Detective; Corrective C. Compensatory; Detective D. Preventive; Corrective

Q69. One of the following is not a category of Risk –

A. Inherent Risk B. Control Risk C. Detection Risk D. Material Risk

Q70. Audit working papers demonstrate the audit work from one year to another and also act as evidence for :

A. Means of controlling current audit work B. Evidence of audit work performed C. Scope of work mentioned in the Engagement Letter

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D. Schedules supporting or additional item in the accounts Q71. __________ is not one of the Password Controls.

A. Strength / Alphanumeric‐Special Characters B. Changing Interface C. Minimum Length D. Non‐repetition

Q72. ____________ is not one of the objectives of Audit Trail.

A. Detecting Unauthorized Access B. System generated transactions

C. Personal Accountability

D. Reconstructing Events Q73. CIS refers to –

A. Continuous and Intermittent Simulation B. Computer Inference System C. Common Intermediate System D. Computerised and Integrated Simulation

Q74. _________ is not of the steps that can be followed for a risk‐based approach to make an audit plan.

A. Inventory the information systems in use in the organization and categorize them B. Assisting team members and creating awareness regarding system risks C. Assess what risks affect these systems and the severity of the impact on the business D. Decide the audit priority, resources, schedule and frequency

Q75. ____________ is not a Continuous Audit Tool.

A. System Control Audit Review File B. Snapshots C. Audit Hooks D. System Error Identification File

Q76. ______________ is not one of the layers of Application Security Controls that the Auditor that the Auditor is required to understand.

A. Operational Layer B. Process Layer C. Tactical Layer D. Strategic Layer

CHAPTER 7 – INFORMATION TECHNOLOGY REGULATORY ISSUES

Q77. Under SA 402 – Audit Considerations Relating To An Entity Using Service Organisation,

Type II report includes –

A. the service organisation’s description of misstatements and also includes detailed

testing of the service organisation’s controls over a minimum six month period.

B. the service organisation’s description of controls and also includes detailed testing of

the service organisation’s controls over a minimum six month period.

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C. the service organisation’s description of controls and also includes detailed testing of

the service organisation’s controls over a minimum twelve months period.

D. the service organisation’s description of errors and also includes detailed testing of the service organisation’s controls over a minimum three month period.

Q78. _________ is not one of the objectives of National Cyber Security Policy.

A. Create workforce of 500,000 B. Fiscal benefits to businesses C. Protection of citizen’s data D. Creating awareness to protect from cyber crimes

Q79. All insurers shall have their systems audited at least ____________by a CA firm.

A. once in two years B. twice in one year C. once in three years D. thrice in one year

Q80. System Auditors of Banks should be –

1. Independent, competent and exercise due professional care 2. Professionally competent 3. Independent of the auditee, both in attitude & appearance

A. All 3 points are true B. 2 of the above 3 points are true C. Only points 1 & 2 are true D. Only points 2 & 3 are true

Q81. Requirements of RBI of Systems and Controls Audit may require __________ wing of RBI to inspect banking and non‐banking financial institutions.

A. Inspection B. Surveillance C. Fraud detection D. Bank assistance

Q82. The system auditor of a stock exchange shall submit Audit schedule to SEBI, ____________ with the scope of audit.

A. within 2 months from completing the audit B. atleast 2 months in advance C. within 3 months from completing the audit D. atleast 3 months in advance

Q83. After conducting follow‐up audit of a Stock Exchange on the correction of Non‐Conformities by the Systems auditor, comments shall be submitted to SEBI within _______ of completion of Audit alongwith Management Comments.

A. 1 month B. 30 days C. 15 days D. 2 months

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Q84. _____________ is not one of the phases of ISMS.

A. Process Phase B. Do phase C. Check Phase D. Plan Phase

Q85. ___________ is not one of the functions of Service Operations of ITIL.

A. Service Desk B. Application Management C. IT Operations D. Incident Management

Q86. Section 5 of the Information Technology Act, 2008 refers to ______________.

A. Legal Recognition of Electronic Records B. Legal Recognition of Electronic Signature C. Legal Recognition of Electronic Data D. Legal Recognition of Electronic Medium


A. Legal Recognition of Electronic Records B. Legal Recognition of Electronic Signature C. Legal Recognition of Electronic Data D. Legal Recognition of Electronic Medium


A. Legal Recognition of Electronic Records B. Publication of rules, regulation, etc in Electronic Gazette C. Retention of Electronic Records D. Validity of contracts formed through electronic means

Q89. Section 10A of the Information Technology Act, 2008 refers to ______________.

A. Legal Recognition of Electronic Records B. Publication of rules, regulation, etc in Electronic Gazette C. Retention of Electronic Records D. Validity of contracts formed through electronic means

Q90. As per Section 44 of the Information Technology Act, 2008, the Penalty for failure to furnish information (return or report) to Controller or Certifying Authority can be –

A. Upto 1.5 lakhs B. Upto 2.5 Lakhs C. Upto 1 Lakh D. Upto 2 Lakhs

Q91. As per Section 45 of the Information Technology Act, 2008, whoever contravenes any rules or regulations made under this Act, for the contravention of which no penalty has been separately provided, shall be liable to pay a compensation not exceeding ______ to the person affected by such contravention.

A

D

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A. Rs 20,000 B. Rs 25,000 C. Rs 30,000 D. Rs 50,000

CHAPTER 8‐ EMERGING TECHNOLOGIES Q92. Which of the following lines is related to Grid Computing?

A. Storage of an object as low as 1 byte and as large as 5 GB or even several terabytes can be done.

B. Enables heterogeneous resources of computers to work cooperatively and collaboratively to solve a scientific problem

C. Focuses on 2 types of instances : Standard and high CPU D. Comprises of On‐premise and cloud resources, services, middleware and software

components and their Geolocation, Externally visible properties and the relationship between them

Q93. Which of the following lines is related to Cloud Computing?

A. Involves multi‐tenancy and multitasking B. It is Suited for Data intensive Storage. It is Not suited for Small objects of say 1 byte. C. Focuses on Computationally Intensive operations only D. Both points (b) and (c) above

Q94. Architecture of Cloud Computing consists of –

A. Front‐end Architecture B. Client Data C. Middleware D. Back‐end Architecture

Q95. ____________ is not one of the advantages of Private Cloud.

A. high level of security and privacy B. improves average server utilization C. the cloud is offered on a pay‐as‐you‐go basis D. allow usage of low‐cost servers and hardware

Q96. ____________ is one of the advantages of Community Cloud.

A. Establishing a low‐cost private cloud B. There is no need for establishing infrastructure for setting up and maintaining the cloud

C. There is no limit for the number of users

D. Improvement of average server utilization Q97. TaaS stands for –

A. Tracing as a service B. Tapping as a service C. Tuning as a Service D. Testing as a service

B

B

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Q98. Use of email, Use of ‘track changes’ feature in Electronic document, use of online marketing than paper based marketing will help to –

A. Conserve Energy B. Reduce Paper Consumption C. Make environmentally sound purchase decisions D. Develop a sustainable Green Computing plan

Q99. __________________ is one of the limitations of Mobile Computing.

A. Reliability, coverage, capacity and cost B. Integration with legacy framework and client/server application C. Location Intelligence D. Transmission interferences

Q100. _____________ is not one of the benefits of Mobile Computing.

A. Remote access to work order details B. Development software using high‐end databases C. Remote access to the corporate Knowledgebase at the job location D. Access to corporate services and information

Q101. __________ is not one of the Security Issues in Mobile Computing.

A. Confidentiality B. Integrity C. Accessibility D. Accountability

Q102. ___________ is not one of the BYOD Threats.

A. Implementation Risk B. Application Risk C. Software Risk D. Network Risk

Q103. _________ is one of the components of Social Media.

A. Study Circles B. Sporting Networks C. Mixed Networks D. Mash‐ups

15 Devdarshan,

Old Nagardas Road,

Near Chinai College,

Andheri (East), Mumbai – 400059

To Connect – 7506548796

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