IIA IIA-CIA-Part2 Q&A - in .pdf

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  • Exam Code: IIA-CIA-Part2
  • Exam Name: Practice of Internal Auditing
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NEW QUESTION: 1
Eine Organisation verwendet eine ERP-Anwendung (Enterprise Resource Management). Welche der folgenden Möglichkeiten wäre eine effektive Zugangskontrolle?
A. Rollenbasiert
B. Feinkörnig
C. Ermessensspielraum
D. Berechtigungen auf Benutzerebene
Answer: A
Explanation:
Erläuterung:
Der rollenbasierte Zugriff steuert den Systemzugriff, indem Rollen für eine Gruppe von Benutzern definiert werden. Die Benutzer werden den verschiedenen Rollen zugewiesen und der Zugriff wird basierend auf der Rolle des Benutzers gewährt. Berechtigungen auf Benutzerebene für ein ERP-System würden einen größeren Verwaltungsaufwand verursachen. Eine differenzierte Zugriffskontrolle ist im Kontext eines großen Unternehmens nur sehr schwer zu implementieren und zu warten. Die diskretionäre Zugriffssteuerung kann von den Benutzern oder Datenbesitzern konfiguriert oder geändert werden und daher zu Inkonsistenzen bei der Zugriffssteuerungsverwaltung führen.

NEW QUESTION: 2
作業実績データはどのプロジェクトコスト管理プロセスで出力されますか?
A. 原価管理の計画
B. 見積もり費用
C. 予算を決定
D. コストの管理
Answer: D

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B. User exits need an SSCR (SAP Software Change Registration) registration.
C. Customer exits need an SSCR (SAP Software Change Registration) registration.
D. Customer exits have a predefined interface with the possibility to activate and deactivate them.
Answer: B,D

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