Explanation/Reference:
Explanation:
Audit logs are critical to the investigation of the event; however, if not enabled, misuse of the logon ID of the technical lead and the guest account could not be established. The logon ID of the technical lead should have been deleted as soon as the employee left the organization but, without audit logs, misuse of the ID is difficult to prove. Spyware installed on the system is a concern but could have been installed by any user and, again, without the presence of logs, discovering who installed the spyware is difficult. A Trojan installed on the system is a concern, but it can be done by any user as it is accessible to the whole group and, without the presence of logs, investigation would be difficult.

Section: Protection of Information Assets
Explanation:
If one organization updates its hardware and software configuration, it may mean that it is no longer
compatible with the systems of the other party in the agreement. This may mean that each company is
unable to use the facilities at the other company to recover their processing following a disaster. Resources
being unavailable when needed are an intrinsic risk in any reciprocal agreement, but this is a contractual
matter and is not the greatest risk. The plan can be tested by paper-based walkthroughs, and possibly by
agreement between the companies. The difference in security infrastructures, while a risk, is not
insurmountable.

セクション：ITのガバナンスと管理
説明／参考資料：

説明／参考資料：
送信トラフィックのフィルタリングは、組織のシステムが分散型サービス拒否（DDoS）攻撃に関与するのを防ぐのに役立ちます。

内部監査機能において内部品質保証（QA）を実施する主な理由は、内部監査活動が、内部監査人協会（IIA）が発行する「内部監査の定義」および「内部監査の専門的実務に関する国際基準」（基準）ならびに組織の内部監査方法論および方針に準拠していることを確認するためです。QAプログラムは、内部監査活動のパフォーマンス、効率性、有効性、および価値を評価し、改善の機会を特定することを可能にします。また、QAプログラムは、ステークホルダーの間での内部監査機能の信頼性と評判を高めることにも役立ちます。
参考文献
品質保証 - 内部監査人協会（IIA）
内部監査における品質保証レビューの利点
品質保証レビューで内部監査機能を最適化しましょう...