Section: Protection of Information Assets
Explanation:
Functional acknowledgements are standard EDI transactions that tell trading partners that their electronic
documents were received. Different types of functional acknowledgments provide various levels of detail
and, therefore, can act as an audit trail for EDI transactions. The other choices are not relevant to the
description of functional acknowledgements.

Explanation/Reference:
Explanation:
Choice A is incorrect because more than one person would typically need to have a key to the vault to ensure that individuals responsible for the offsite vault can take vacations and rotate duties. Choice B is not correct because an IS auditor would not be concerned with whether paper documents are stored in the offsite vault. In fact, paper documents, such as procedural documents and a copy of the contingency plan, would most likely be stored in the offsite vault, and the location of the vault is important, but not as important as the files being synchronized.

Controls related to authorized modifications to production programs are best tested by tracing modifications from the original request for change forward to the executable program, as this ensures that the change management process was followed and that the modifications were approved, documented, tested, and implemented correctly. Tracing modifications from the executable program back to the original request for change may not reveal any unauthorized or undocumented changes that occurred during the process. Testing only the authorizations to implement the new program or reviewing only the actual lines of source code changed in the program are not sufficient to test the controls related to authorized modifications, as they do not cover the entire change management process. References: CISA Review Manual (Digital Version), Chapter 4:
Information Systems Operations, Maintenance and Service Management, Section 4.2: Change Management

Explanation/Reference:
Explanation:
Only a small fraction of computer program code is mathematically proven, or even goes through comprehensive information technology audits or inexpensive but extremely valuable computer security audits, so it is quite possible for a determined cracker to read, copy, alter or destroy data in well secured computers, albeit at the cost of great time and resources. You may reduce a cracker's chances by keeping your systems up to date, using a security scanner or/and hiring competent people responsible for security.