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 A computer forensic audit is a process of collecting, preserving, analyzing, and presenting digital evidence from electronic devices in a legally admissible manner. It is most relevant in situations where data loss due to hacking of servers occurs, as it can help to identify the source, method, and extent of the attack, as well as recover the lost or damaged data. The other options are not as suitable for a computer forensic audit, as they relate to internal control issues, data quality issues, or system maintenance issues, which can be addressed by other types of audits or reviews. References: CISA Review Manual (Digital Version), Domain 4: Information Systems Operations and Business Resilience, Section 4.5 Computer Forensics1

A firewall between internal network segments improves security and reduces risk by inspecting all traffic flowing between network segments and applying security policies. This will prevent unauthorized or malicious access, data leakage, or network attacks from compromising the network resources or data. Logging all packets passing through network segments may provide audit trails and evidence, but not prevent or mitigate security incidents. Monitoring and reporting on sessions between network participants may help to identify anomalous or suspicious activities, but not block or filter them. Ensuring all connecting systems have appropriate security controls enabled may enhance the overall network security posture, but not isolate or segregate different network segments. References: Info Technology & Systems Resources | COBIT, Risk, Governance … - ISACA, section “Book COBIT 2019 Design Guide: Designing an Information and Technology Governance Solution | Digital | English”

 The greatest concern with this situation is that a business-critical application does not currently have any level of fault tolerance and thus has a single point of failure. A single point of failure is a component or element of a system that, if it fails, will cause the entire system to stop functioning. Fault tolerance is the ability of a system to continue operating without interruption or degradation in the event of a failure of one or more of its components or elements. Fault tolerance can be achieved by using techniques such as redundancy, replication, backup, or failover. A business-critical application should have a high level of fault tolerance to ensure its availability, reliability, and continuity. References:

CISA Review Manual (Digital Version), Chapter 5, Section 5.51

CISA Online Review Course, Domain 3, Module 3, Lesson 22

 The best option to provide an IS auditor assurance that the interface between a point-of-sale (POS) system and the general ledger is transferring sales data completely and accurately is A. Electronic copies of customer sales receipts are maintained. Electronic copies of customer sales receipts are records of the transactions that occurred at the POS system, which can be compared with the data transferred to the general ledger. This can help detect any errors, omissions, or discrepancies in the data transfer process and ensure that the sales data is complete and accurate.

The other options are not as effective as A in providing assurance that the interface between the POS system and the general ledger is transferring sales data completely and accurately. B. Monthly bank statements are reconciled without exception. Monthly bank statements are records of the cash inflows and outflows of the organization, which may not match with the sales data recorded by the POS system and the general ledger. For example, there may be delays, discounts, returns, or refunds that affect the cash flow but not the sales revenue. Therefore, reconciling monthly bank statements without exception does not necessarily mean that the sales data is complete and accurate. C. Nightly batch processing has been replaced with real-time processing. Nightly batch processing is a method of transferring data from the POS system to the general ledger in batches at a scheduled time, usually at night. Real-time processing is a method of transferring data from the POS system to the general ledger as soon as the transactions occur. Real-time processing may improve the timeliness and efficiency of the data transfer process, but it does not guarantee that the sales data is complete and accurate. There may still be errors, omissions, or discrepancies in the data transfer process that need to be detected and corrected. D. The data transferred over the POS interface is encrypted. Encryption is a process of transforming data into an unreadable form using a secret key or algorithm, so that only authorized parties can access the original data. Encryption protects the confidentiality and security of the data transferred over the POS interface, but it does not ensure that the sales data is complete and accurate. There may still be errors, omissions, or discrepancies in the data transfer process that need to be detected and corrected.

References:

ISACA, CISA Review Manual, 27th Edition, 2019, p. 2471

ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription2

Sales Audit Overview - Oracle3

Notes on Audit of Ledgers - Guidelines to Auditors - Accountlearning