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NEW QUESTION: 1
In der IS-Audit-Charta einer Organisation sollte Folgendes angegeben werden:
A. Ziele und Umfang von IS-Prüfungsaufträgen.
B. Kurz- und langfristige Pläne für IS-Prüfungsaufträge
C. Detaillierter Schulungsplan für das IS-Prüfungspersonal.
D. Rolle der IS-Prüffunktion.
Answer: D
Explanation:
Erläuterung:
Eine IS-Audit-Charta legt die Rolle der Audit-Funktion für Informationssysteme fest. Die Charta sollte die Gesamtautorität, den Umfang und die Zuständigkeiten der Prüfungsfunktion beschreiben. Es sollte von der obersten Führungsebene und, falls verfügbar, vom Prüfungsausschuss genehmigt werden. Die kurzfristige und langfristige Planung liegt in der Verantwortung des Prüfungsmanagements. Die Ziele und der Umfang jedes IS-Audits sollten in einem Auftragsschreiben festgelegt werden. Auf der Grundlage des Prüfungsplans sollte vom Prüfungsmanagement ein Schulungsplan erstellt werden.