Vce CISA Questions Latest

A digital signature is a type of electronic signature that uses cryptographic techniques to provide authentication, integrity, and non-repudiation of digital documents. A digital signature is created by applying a mathematical function (called a hash function) to the document and then encrypting the result with the sender’s private key. The encrypted hash, along with the sender’s public key and other information, forms the digital signature. The receiver can verify the digital signature by decrypting it with the sender’s public key and comparing the hash with the one computed from the document. If they match, it means that the document has not been altered and that it was signed by the owner of the private key.

Option D is correct because a digital signature is unique to the sender using it, as it depends on the sender’s private key, which only the sender knows and controls. No one else can create a valid digital signature with the same private key, and no one can forge or modify a digital signature without being detected.

Option A is incorrect because a digital signature is not under control of the receiver, but rather under control of the sender. The receiver can only verify the digital signature, but cannot create or modify it.

Option B is incorrect because a digital signature is not capable of authorization, but rather capable of authentication. Authorization is the process of granting or denying access to resources based on predefined rules or policies. Authentication is the process of verifying the identity or legitimacy of a person or entity. A digital signature can authenticate the sender of a document, but it cannot authorize what actions the receiver can perform on the document.

Option C is incorrect because a digital signature does not dynamically validate modifications of data, but rather statically validates the integrity of data. A digital signature is based on a snapshot of the document at the time of signing, and any subsequent changes to the document will invalidate the digital signature. A digital signature does not monitor or update itself based on data modifications.

 Using a continuous auditing module is an audit procedure that would provide the best assurance that an application program is functioning as designed. A continuous auditing module is a software tool that performs automated and continuous testing and monitoring of an application program’s inputs, outputs, processes, and controls. A continuous auditing module can help to verify the accuracy, completeness, validity, reliability, and timeliness of the application program’s data and transactions. A continuous auditing module can also help to identify and report any errors, anomalies, deviations, or exceptions in the application program’s performance or compliance.

The other options are not as effective or relevant as using a continuous auditing module for providing assurance that an application program is functioning as designed. Interviewing business management is a technique for obtaining information and opinions from the users or owners of the application program, but it does not directly test or verify the functionality or quality of the application program. Confirming accounts is a technique for verifying the existence and accuracy of account balances or transactions, but it does not necessarily reflect the design or operation of the application program. Reviewing program documentation is a technique for examining the specifications,requirements, and procedures of the application program, but it does not provide evidence of the actual implementation or execution of the application program.