CISA Certified Information Systems Auditor Questions and Answers

The auditor’s best course of action is to document the finding and explain the risk of having administrator accounts with inappropriate security settings. This is because the auditor’s role is to identify and report the issues, not to fix them or request others to fix them. The auditor should also communicate the impact of the finding, such as the possibility of unauthorized access, data tampering, or denial of service attacks. The auditor should not assume the responsibility of the IT manager or the DBA, who are in charge of changing the security parameters or disabling the accounts. References:

CISA Review Manual (Digital Version), Chapter 4, Section 4.2.21

CISA Online Review Course, Domain 1, Module 3, Lesson 32

 The only thing that can be provided by asymmetric encryption is nonrepudiation. Nonrepudiation is the ability to prove that a message or transaction was originated or authorized by a specific party. Asymmetric encryption uses a pair of keys: a public key and a private key. The public key can be shared with anyone, while the private key is kept secret by the owner. If a message is encrypted with the sender’s private key, only the sender’s public key can decrypt it. This proves that the message was sent by the sender and not by anyone else. This is called digital signature and it provides nonrepudiation. Asymmetric encryption can also provide information privacy by encrypting a message with the receiver’s public key, so that only the receiver’s private key can decrypt it. However, information privacy can also be provided by symmetric encryption, which uses a single key to encrypt and decrypt messages. References:

CISA Review Manual (Digital Version), Chapter 5, Section 5.21

CISA Online Review Course, Domain 3, Module 2, Lesson 12

 Capacity management tools are primarily used to ensure that available resources are used efficiently and effectively to meet the current and future demands of the business. Capacity management tools can help monitor, analyze and optimize the performance and utilization of IT resources such as CPU, memory, disk, network, etc. The other options are not the primary purpose of capacity management tools, although they may be related or derived from them. References:

ISACA, CISA Review Manual, 27th Edition, chapter 4, section 4.32

ISACA, COBIT 2019 Framework: Introduction and Methodology, section 3.2

 The advantage of using agile software development methodology over the waterfall methodology is that it allows for quicker deliverables. Agile software development is an iterative and incremental approach that emphasizes customer feedback, collaboration, and adaptation. Agile software development delivers working software in short cycles, called sprints, that typically last from two to four weeks. This enables the development team to respond to changing requirements, deliver value faster, and improve quality. Waterfall software development is a linear and sequential approach that follows a predefined set of phases, such as planning, analysis, design, implementation, testing, and maintenance. Waterfall software development requires a clear and stable definition of the project scope, deliverables, and expectations before starting the development process. Waterfall software development can be slow, rigid, and costly, especially if changes occur during the later stages of the project. References: CISA Review Manual (Digital Version), Chapter 3: Information Systems Acquisition, Development & Implementation, Section 3.1: Project Management Practices

 The most useful analytical method when trying to identify groups with similar behavior or characteristics in a large population is classification. Classification is a technique that assigns data points to predefined categories or classes based on their features or attributes. Classification can help to discover patterns, trends, and relationships among the data and reveal the similarities or differences among the groups. Classification can also help to support decision making, prediction, or recommendation based on the data analysis. References:

CISA Review Manual (Digital Version), Chapter 3, Section 3.4.21

CISA Online Review Course, Domain 2, Module 3, Lesson 12

The best solution for ensuring secure remote access to corporate resources is to use a virtual private network (VPN), as this creates an encrypted tunnel between the user’s device and the corporate network, preventing unauthorized interception or modification of data in transit. Additional firewall rules may help to restrict access to certain ports or protocols, but they do not provide encryption or authentication. Multi-factor authentication may help to verify the identity of the user, but it does not protect the data in transit. Virtual desktop may help to provide a consistent user interface and access to applications, but it does not ensure the security of the communication channel. References: CISA Review Manual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.2: Network Security Devices and Technologies

The IS auditor’s best course of action is to evaluate the implemented control to ensure it mitigates the risk to an acceptable level. This is because the objective of a follow-up audit is to verify that corrective actions have been accomplished as scheduled and that they are effective in preventing or minimizing future recurrence1. If senior management has implemented a different remediation action plan than what was previously agreed upon, the IS auditor should assess whether the alternative control is adequate and appropriate for the situation. Requesting justification from management for not implementing the recommended control (option D) may be a secondary step, but it is not the best course of action. Reporting the deviation by the control owner in the audit report (option A) may be premature and unnecessary if the implemented control is satisfactory. Canceling the follow-up audit and rescheduling for the next audit period (option C) is not advisable, as it would delay the verification of the effectiveness of the implemented control and potentially expose the organization to further risks. References: 1: Follow-up Audits - Canadian Audit and Accountability Foundation

The most effective way for controlling visitor access to a data center is to ensure that visitors are escorted by an authorized employee, as this prevents unauthorized or malicious actions by the visitors and provides accountability and supervision. Pre-approval of entry requests, visitors signing in at the front desk upon arrival, and closed-circuit television (CCTV) are also useful measures, but they are not as effective as escorting visitors, as they do not prevent or detect unauthorized or malicious actions by the visitors in real time. References: CISA Review Manual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.1: Physical Access Controls1

 The primary purpose of obtaining a baseline image during an operating system audit is to identify atypical running processes. A baseline image is a snapshot of the normal state and configuration of an operating system, including the processes that are expected to run on it. By comparing the current state of the operating system with the baseline image, an IS auditor can detect any deviations or anomalies that may indicate unauthorized or malicious activity, such as malware infection, privilege escalation, or data exfiltration. A baseline image can also help an IS auditor to assess the performance and efficiency of the operating system, as well as its compliance with security standards and policies.

Verifying antivirus definitions (option B) is not the primary purpose of obtaining a baseline image, although it may be a part of the baseline configuration. Antivirus definitions are the files that contain the signatures and rules for detecting and removing malware. An IS auditor may verify that the antivirus definitions are up to date and consistent across the operating system, but this does not require obtaining a baseline image.

Identifying local administrator account access (option C) is not the primary purpose of obtaining a baseline image, although it may be a part of the baseline configuration. Local administrator accounts are user accounts that have full control over the operating system and its resources. An IS auditor may identify and review the local administrator accounts to ensure that they are properly secured and authorized, but this does not require obtaining a baseline image.

Verifying the integrity of operating system backups (option D) is not the primary purpose of obtaining a baseline image, although it may be a part of the backup process. Operating system backups are copies of the operating system data and settings that can be used to restore the system in case of failure or disaster. An IS auditor may verify that the operating system backups are complete, accurate, and accessible, but this does not require obtaining a baseline image.

References: : Linux security and system hardening checklist : CISA Certification | Certified Information Systems Auditor | ISACA : CISA Certified Information Systems Auditor Study Guide, 4th Edition : CISA - Certified Information Systems Auditor Study Guide [Book]

Full disk encryption (FDE) is a means of protecting information by encrypting all of the data on a disk, including temporary files, programs, and system files1. FDE is best suited for addressing the risk scenario of physical theft of media on which information is stored, as it prevents unauthorized access to the data even if the device is lost or stolen2. FDE does not prevent data leakage as a result of employees leaving to work for competitors, as they may still have access to the data while using the device or copy the data to another device before leaving. FDE does not prevent noncompliance fines related to storage of regulated information, as it does not ensure that the data is stored in accordance with the applicable laws and regulations. FDE does not prevent unauthorized logical access to information through an application interface, as it does not control the access rights and permissions of users and applications. *References: According to the ISACA IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals, section 2402 Planning, “The IS audit and assurance professional should identify and assess risk relevant to the area under review.” 3 One of the risk factors to consider is “the sensitivity of information processed, stored or transmitted by the system” 3. FDE is one of the possible controls to mitigate the risk of unauthorized disclosure of sensitive information due to physical theft of media.

The greatest concern for an IS auditor when auditing an organization’s IT strategy development process is that information security was not included as a key objective in the IT strategic plan. Information security is a vital component of IT strategy, as it ensures the confidentiality, integrity and availability of information assets, and supports the business objectives and regulatory compliance. The other options are not as significant as the lack of information security in the IT strategic plan. References: CISA Review Manual (Digital Version), Chapter 1, Section 1.31

The best approach for determining the overall IT risk appetite of an organization when business units use different methods for managing IT risks is to prioritize the organization’s IT risk scenarios. IT risk appetite is the amount and type of IT risk that an organization is willing to accept in pursuit of its objectives. IT risk scenarios are hypothetical situations that describe the potential impact of IT risk events on the organization’s objectives, processes, and resources. By prioritizing the organization’s IT risk scenarios, the IS auditor can identify the most significant IT risks that affect the organization as a whole, and align them with the organization’s strategic goals, values, and culture. Prioritizing the organization’s IT risk scenarios can also help to communicate and monitor the IT risk appetite across the organization, and facilitate consistent and informed decision making. The other approaches (A, B and D) are not effective for determining the overall IT risk appetite of an organization, as they do not consider the impact and likelihood of IT risks on the organization’s objectives, nor do they account for the diversity and complexity of IT risks across different business units. References: CISA Review Manual (Digital Version), Chapter 2: Governance and Management of Information Technology, Section 2.3: Information Technology Risk Management

 The answer C is correct because preventive maintenance is outsourced to multiple vendors without requiring nondisclosure agreements (NDAs) would be of greatest concern to an IS auditor reviewing on-site preventive maintenance for an organization’s business-critical server hardware. This is because outsourcing preventive maintenance to multiple vendors without NDAs exposes the organization to the risk of unauthorized access, disclosure, or modification of sensitive data and information stored on the servers. NDAs are legal contracts that bind the vendors to protect the confidentiality and security of the data and information they access or handle during the preventive maintenance. Without NDAs, the vendors may not have any obligation or incentive to safeguard the data and information, and they may misuse, leak, or compromise them for malicious or commercial purposes. This could result in financial losses, reputational damage, legal liabilities, or regulatory penalties for the organization.

The other options are not as concerning as option C. Preventive maintenance costs exceed the business allocated budget (option A) is a financial issue that may affect the profitability or efficiency of the organization, but it does not directly impact the security or availability of the server hardware. Preventive maintenance has not been approved by the information system (option B) is a procedural issue that may indicate a lack of coordination or communication between the IT department and the business units, but it does not necessarily affect the quality or effectiveness of the preventive maintenance. The preventive maintenance schedule is based on mean time between failures (MTBF) parameters (option D) is a technical issue that may influence the frequency or timing of the preventive maintenance, but it does not imply any risk or deficiency in the preventive maintenance itself.

References:

What is a Maintenance Audit?

How to audit your preventative maintenance schedule

5 Step Maintenance Management Program Audit

How do you get effective Preventive Maintenance really?

What is a Planned Preventative Maintenance Audit?

The risk that is most affected by this oversight is audit risk. Audit risk is the risk that the auditor may express an inappropriate opinion or conclusion based on the audit evidence obtained. Audit risk consists of inherent risk, control risk, and detection risk. Inherent risk is the risk that material errors or frauds exist in the audited area before considering the effectiveness of internal controls. Control risk is the risk that the internal controls fail to prevent or detect material errors or frauds. Detection risk is the risk that the auditor fails to identify material errors or frauds using the audit procedures performed. In this case, the auditor has overlooked evidence that could contradict a conclusion of the audit, which increases the detection risk and consequently the audit risk. References:

CISA Review Manual (Digital Version), Chapter 2, Section 2.31

CISA Online Review Course, Domain 1, Module 1, Lesson 32

 The best recommendation for an organization that does not have a process to identify and correct records that do not get transferred to the receiving system is to implement software to perform automatic reconciliations of data between systems. This will ensure that the data integrity and completeness are maintained and that any errors or discrepancies are detected and resolved in a timely manner. Enabling encryption, decryption, and electronic signing of data files may enhance the data security and authenticity, but not the data accuracy or consistency. Having coders perform manual reconciliation of data between systems may be prone to human errors and inefficiencies. Automating the transfer of data between systems as much as feasible may reduce the chances of data loss or corruption, but not eliminate them completely. References: IS Audit and Assurance Standards, section “Standard 1202: Risk Assessment in Planning”

The answer D is correct because the most important thing to determine when conducting an audit of an organization’s data privacy practices is whether the systems inventory containing personal data is maintained. A systems inventory is a list of all the systems, applications, databases, and devices that store, process, or transmit personal data within the organization. Maintaining a systems inventory is essential for data privacy because it helps the organization to identify, classify, and protect the personal data it holds, as well as to comply with the relevant privacy laws and regulations. A systems inventory also enables the organization to perform data protection impact assessments (DPIAs), data breach notifications, data subject access requests, and data retention and disposal policies.

The other options are not as important as option D. Whether a disciplinary process is established for data privacy violations (option A) is a policy issue that may deter or sanction the employees who violate the data privacy rules, but it does not directly affect the data privacy practices of the organization. Whether strong encryption algorithms are deployed for personal data protection (option B) is a technical issue that may enhance the security and confidentiality of the personal data, but it does not address the other aspects of data privacy, such as accuracy, consent, and purpose limitation. Whether privacy technologies are implemented for personal data protection (option C) is also a technical issue that may support the data privacy practices of the organization, but it does not guarantee that the organization follows the best practices or complies with the applicable laws and regulations.

References:

IS Audit Basics: Auditing Data Privacy

Best Practices for Privacy Audits

ISACA Produces New Audit and Assurance Programs for Data Privacy and Mobile Computing

A demilitarized zone (DMZ) is a network segment that is separated from the internal network and the external network, such as the internet, by firewalls or other security devices. A DMZ provides an extra layer of security for the organization’s internal network by isolating the servers and services that need to be accessible to external users, such as a file server, from the rest of the network. A DMZ also prevents external users from accessing the internal network directly, as they have to go through two firewalls to reach it. Therefore, setting up a DMZ is an IS auditor’s best recommendation to protect an organization from attacks when its file server needs to be accessible to external users12.

The other possible options are:

Enforce a secure tunnel connection: This means that the organization requires external users to establish a secure and encrypted connection, such as a virtual private network (VPN), to access its file server. This can provide some level of security and privacy for the data transmission, but it does not protect the file server or the internal network from attacks if the connection is compromised or if the external users are malicious. Therefore, enforcing a secure tunnel connection is not an IS auditor’s best recommendation to protect an organization from attacks when its file server needs to be accessible to external users3.

Enhance internal firewalls: This means that the organization improves the security and performance of its internal firewalls, which are devices that filter and control the network traffic between different segments of the network. This can provide some level of protection for the internal network from unauthorized or malicious access, but it does not protect the file server or the external network from attacks if the file server is exposed to the internet or if the external network is compromised. Therefore, enhancing internal firewalls is not an IS auditor’s best recommendation to protect an organization from attacks when its file server needs to be accessible to external users4.

Implement a secure protocol: This means that the organization uses a secure and standardized protocol, such as Secure File Transfer Protocol (SFTP) or Secure Shell (SSH), to transfer files between its file server and external users. This can provide some level of security and integrity for the data transmission, but it does not protect the file server or the internal network from attacks if the protocol is exploited or if the external users are malicious. Therefore, implementing a secure protocol is not an IS auditor’s best recommendation to protect an organization from attacks when its file server needs to be accessible to external users5. References: 1: What Is a DMZ Network and Why Would You Use It? | Fortinet 2: Demilitarised zone (DMZ) | Cyber.gov.au 3: What Is VPN Tunneling? | Fortinet 4: Firewall - Wikipedia 5: Secure Shell - Wikipedia

An IT service desk is a function that provides technical support and assistance to the users of an organization’s IT systems and services. An IT service desk typically handles issues such as software installation, hardware troubleshooting, network connectivity, password reset, system configuration, and user training. An IT service desk aims to ensure that the IT systems and services are available, reliable, secure, and efficient for the users.

One of the best indications that there are potential problems within an organization’s IT service desk function is an excessive backlog of user requests. A backlog is a list of user requests that have not been resolved or completed by the IT service desk within a specified time frame. An excessive backlog means that the IT service desk is unable to meet the demand or expectations of the users, and that the users are experiencing delays, dissatisfaction, or frustration with the IT service desk.

An excessive backlog of user requests can indicate various problems within the IT service desk function, such as:

Insufficient staff, resources, or capacity to handle the volume or complexity of user requests

Ineffective processes, procedures, or tools for managing, prioritizing, or resolving user requests

Lack of skills, knowledge, or training among the IT service desk staff to deal with different types of user requests

Poor communication, collaboration, or coordination among the IT service desk staff or with other IT functions or stakeholders

Low quality, performance, or security of the IT systems or services that cause frequent or recurring user issues

Therefore, an excessive backlog of user requests is the best indication that there are potential problems within an organization’s IT service desk function.

References:

What is an IT Service Desk? Definition and Functions - Indeed

The Most Common IT Help Desk Issues - SherpaDesk

18 Common IT Help Desk Problems and Solutions - E-Pulse Blog

A project business case is a document that describes the rationale and justification for initiating a project, based on its expected costs, benefits, risks, and feasibility. A project business case provides the most useful information to an IS auditor when selecting projects for inclusion in an IT audit plan, because it helps the IS auditor to:

Understand the purpose, scope, objectives, and deliverables of the project

Assess the alignment of the project with the organization’s strategy, vision, and goals

Evaluate the value proposition and return on investment of the project

Identify the key stakeholders, sponsors, and owners of the project

Analyze the potential risks and issues associated with the project

Compare and prioritize the project with other competing projects

The other possible options are:

A. Project charter: A project charter is a document that formally authorizes and defines the high-level scope, roles, responsibilities, and authority of a project. A project charter provides some useful information to an IS auditor when selecting projects for inclusion in an IT audit plan, but it is not the most useful information. A project charter does not provide enough details about the costs, benefits, risks, and feasibility of the project, which are essential for evaluating its suitability for an IT audit plan.

B. Project plan: A project plan is a document that outlines the detailed scope, schedule, budget, resources, quality, and communication plans of a project. A project plan provides some useful information to an IS auditor when selecting projects for inclusion in an IT audit plan, but it is not the most useful information. A project plan does not provide enough information about the rationale, justification, value proposition, and alignment of the project with the organization’s strategy and goals, which are important for assessing its relevance for an IT audit plan.

C. Project issue log: A project issue log is a document that records and tracks the issues that arise during a project’s execution and how they are resolved. A project issue log provides some useful information to an IS auditor when selecting projects for inclusion in an IT audit plan, but it is not the most useful information. A project issue log does not provide enough information about the purpose, objectives, benefits, and feasibility of the project, which are critical for determining its priority for an IT audit plan.

 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

The best situation that justifies the use of a smaller sample size when testing the accuracy of transaction data is B. It is expected that the population is error-free. The sample size is the number of items selected from the population for testing. The sample size depends on various factors, such as the level of confidence, the tolerable error rate, the expected error rate, and the variability of the population. A smaller sample size means that fewer items are tested, which reduces the cost and time of testing, but also increases the sampling risk (the risk that the sample is not representative of the population).

One of the factors that affects the sample size is the expected error rate, which is the auditor’s best estimate of the proportion of errors in the population before testing. A higher expected error rate means that more errors are likely to be found in the population, which requires a larger sample size to provide sufficient evidence for the auditor’s conclusion. A lower expected error rate means that fewer errors are likely to be found in the population, which allows a smaller sample size to provide sufficient evidence for the auditor’s conclusion. Therefore, if it is expected that the population is error-free (i.e., the expected error rate is zero or very low), a smaller sample size can be justified.

The other situations do not justify the use of a smaller sample size when testing the accuracy of transaction data. A. The IS audit staff has a high level of experience. The IS audit staff’s level of experience does not affect the sample size, but rather their ability to design and execute the sampling procedures and evaluate the results. The IS audit staff’s level of experience may affect their judgment in selecting and applying sampling methods, but it does not change the statistical or mathematical principles that determine the sample size. B. Proper segregation of duties is in place. Proper segregation of duties is an internal control that helps prevent or detect errors or fraud in transaction processing, but it does not affect the sample size. The sample size is based on the characteristics of the population and the objectives of testing, not on the controls in place. Proper segregation of duties may reduce the likelihood or impact of errors or fraud in transaction processing, but it does not eliminate them completely. Therefore, proper segregation of duties does not justify a smaller sample size when testing the accuracy of transaction data. C. The data can be directly changed by users. The data’s ability to be directly changed by users does not justify a smaller sample size, but rather a larger one. The data’s ability to be directly changed by users increases the risk of errors or fraud in transaction processing, which requires a larger sample size to provide sufficient evidence for the auditor’s conclusion. The data’s ability to be directly changed by users also increases the variability of the population, which affects the sample size.

References:

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

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

Audit Sampling - AICPA3

How to choose a sample size (for the statistically challenged)

The answer B is correct because a system-generated list of staff and their project assignments, roles, and responsibilities is the most useful to an IS auditor performing a review of access controls for a document management system. A document management system is a software that helps organizations store, manage, and share documents electronically. Access controls are the mechanisms that restrict or allow access to the documents based on predefined criteria, such as user identity, role, or project. An IS auditor needs to verify that the access controls are properly configured and implemented to ensure the security, confidentiality, and integrity of the documents.

A system-generated list of staff and their project assignments, roles, and responsibilities can help the IS auditor to perform the following tasks:

Identify the users who have access to the document management system and their level of access (e.g., read-only, edit, delete, etc.).

Compare the actual access rights of the users with their expected or authorized access rights based on their roles and responsibilities.

Detect any anomalies, discrepancies, or violations in the access rights of the users, such as excessive or unauthorized access, segregation of duties conflicts, or dormant or inactive accounts.

Evaluate the effectiveness and efficiency of the access control policies and procedures, such as user provisioning, deprovisioning, authentication, authorization, auditing, etc.

The other options are not as useful as option B. Policies and procedures for managing documents provided by department heads (option A) are not reliable sources of information for an IS auditor because they may not reflect the actual practices or compliance status of the document management system. Previous audit reports related to other departments’ use of the same system (option C) are not relevant for an IS auditor because they may not address the specific issues or risks associated with the current department’s use of the document management system. Information provided by the audit team lead on the authentication systems used by the department (option D) is not sufficient for an IS auditor because authentication is only one aspect of access control and it does not provide information on the authorization or auditing of the document access.

References:

Overview of document management in SharePoint

Setting Up a Document Control System: 6 Basic Steps

Access Control Management: Purpose, Types, Tools, & Benefits

9 Best Document Management Systems of 2023

A digital signature is the most appropriate control to ensure integrity of online orders because it provides a way to verify the authenticity and integrity of the data sent by the sender. A digital signature is created by applying a cryptographic algorithm to the data and attaching the result to the data. The receiver can then use the sender’s public key to verify that the data has not been altered or tampered with during transmission. A digital signature also provides non-repudiation, which means that the sender cannot deny sending the data.

Data Encryption Standard (DES) is a symmetric encryption algorithm that can provide confidentiality of online orders, but not integrity. DES uses the same key to encrypt and decrypt the data, which means that anyone who has the key can modify the data without detection.

Public key encryption is an asymmetric encryption algorithm that can also provide confidentiality of online orders, but not integrity. Public key encryption uses a pair of keys: a public key and a private key. The sender encrypts the data with the receiver’s public key, and the receiver decrypts it with their own private key. However, public key encryption does not prevent anyone from modifying the encrypted data.

Multi-factor authentication is a control that can provide authentication and authorization of online orders, but not integrity. Multi-factor authentication requires the user to provide two or more pieces of evidence to prove their identity, such as a password, a token, or a biometric factor. Multi-factor authentication can prevent unauthorized access to online orders, but it does not protect the data from being modified after being sent.

References:

ISACA, CISA Review Manual, 27th Edition, 2019, p. 281 1

ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription 2

A business impact analysis (BIA) is a process that identifies and evaluates the potential effects of disruptions to critical business operations as a result of a disaster, accident or emergency. A BIA should include an inventory of relevant business processes that support the organization’s strategic objectives and are essential for its continuity. The inventory should also identify the dependencies, interdependencies, recovery priorities and time frames for each business process. Policies for business procurement, documentation of application configurations and results of business resumption planning efforts are not as useful as an inventory of relevant business processes for performing a BIA. References:

: Business Impact Analysis (BIA) Definition

: Business Impact Analysis (BIA) | ISACA

The best way to prevent the misconfiguration from recurring is to grant user access using a role-based model. A role-based access control (RBAC) model is an access control method that assigns permissions to end-users based on their role within the organization1. RBAC provides fine-grained control, offering a simple, manageable approach to access management that is less error-prone than individually assigning permissions1. RBAC also enforces the principle of least privilege, which means that users only have the minimum access required to perform their tasks2.

A role-based model can help prevent segregation of duties (SoD) issues in an ERP system by restricting user access to conflicting activities within the application. SoD is a central issue for enterprises to ensure compliance with laws and regulations, and to reduce the risk of fraud and unauthorized transactions3. SoD requires that no single individual or group of individuals should have control over two or more parts of a process or an asset3. For example, a user who can create and approve purchase orders should not be able to process payments or modify vendor records.

By using a role-based model, user access provisioning is based on the needs of a group (e.g., accounting department) based on common responsibilities and needs1. This means each role has a given set of permissions, and individuals can be assigned to one or more roles. For example, you may designate a user as an accounts payable clerk, an accounts receivable clerk, or a financial manager, and limit access to specific resources or tasks. The user-role and role-permissions relationships make it easy to perform role assignment because individual users no longer have unique access rights, rather they have privileges that conform to the permissions assigned to their specific role or job function1.

The other options are not the best way to prevent the misconfiguration from recurring. Monitoring access rights on a regular basis (option A) is a detective control that can help identify SoD issues after they occur, but it does not prevent them from happening in the first place. Referencing a standard user-access matrix (option B) is a tool that can help document and analyze user access rights, but it does not ensure that the user access rights are configured correctly or consistently. Correcting the segregation of duties conflicts (option D) is a corrective action that can resolve SoD issues once they are detected, but it does not prevent them from happening again.

References: 3: Implementing Segregation of Duties: A Practical Experience Based on Best Practices 1: What is Role-Based Access Control (RBAC)? Examples, Benefits, and More 2: What is Azure role-based access control (Azure RBAC)?

The recovery time objective (RTO) has a longer duration than documented in the disaster recovery plan (DRP) should be of greatest concern to the auditor when reviewing a bank’s SLA with a third-party provider that hosts the bank’s secondary data center. This is because the RTO is the maximum acceptable time for restoring a system or an application after a disaster or a disruption. A longer RTO than the DRP means that the bank may not be able to resume its critical business operations within the expected time frame, which may result in significant financial losses, reputational damage, customer dissatisfaction, or regulatory non-compliance12.

The SLA has not been reviewed in more than a year is not the greatest concern, although it is a good practice to review and update the SLA periodically to ensure that it reflects the current business needs and expectations, as well as any changes in the service provider’s capabilities or performance. However, a lack of review does not necessarily imply a lack of compliance or quality of service, as long as the SLA is still valid and enforceable34.

Backup data is hosted online only is not the greatest concern, although it may pose some security risks if the backup data is not encrypted or protected by adequate access controls. Online backup data means that the backup data is stored on a remote server that can be accessed via the Internet, which may offer some advantages such as faster recovery, lower cost, and higher availability than offline backup data that is stored on physical media such as tapes or disks. However, online backup data also requires reliable network connectivity and bandwidth, as well as proper security measures to prevent unauthorized access or tampering56.

The recovery point objective (RPO) has a shorter duration than documented in the DRP is not the greatest concern, although it may indicate some inconsistency or misalignment between the SLA and the DRP. The RPO is the maximum acceptable amount of data loss measured in time from a disaster or a disruption. A shorter RPO than the DRP means that the bank may lose less data than expected, which may be beneficial for its business continuity and recovery. However, a shorter RPO may also imply more frequent backups, which may increase the cost and complexity of the backup process

 It is acceptable for an IS auditor to rely on a third-party provider’s external audit report on service level management when the scope and methodology meet audit requirements. This means that the external audit report covers the same objectives, criteria, standards and procedures that the IS auditor would use to assess the service level management. This way, the IS auditor can avoid duplication of work and reduce audit costs and efforts. The service provider’s certification and accreditation, the report’s confirmation of service levels and the report’s release date are not sufficient to justify reliance on the external audit report. References: CISA Review Manual (Digital Version) , Chapter 2, Section 2.3.3.

The most important thing to consider before including an audit of IT capacity management in the program is whether the system’s performance poses a significant risk to the organization. IT capacity management is a process that ensures that IT resources are sufficient to meet current and future business needs, and that they are optimized for cost and performance. A poor IT capacity management can result in system slowdowns, outages, failures, or breaches, which can affect the availability, reliability, security, and efficiency of IT services and business processes. Therefore, before conducting an audit of IT capacity management, the auditor should assess the potential impact and likelihood of these risks on the organization’s objectives, reputation, compliance, and customer satisfaction.

Whether system delays result in more frequent use of manual processing (option A) is not the most important thing to consider before including an audit of IT capacity management in the program, as it is only one possible consequence of poor IT capacity management. Manual processing can introduce errors, delays, inefficiencies, and inconsistencies in the data and reports, which can affect the quality and accuracy of financial information. However, manual processing is not the only or the worst outcome of poor IT capacity management; there may be other more severe or frequent risks that need to be considered.

Whether stakeholders are committed to assisting with the audit (option C) is also not the most important thing to consider before including an audit of IT capacity management in the program, as it is a factor that affects the feasibility and effectiveness of the audit, not the necessity or priority of it. Stakeholder commitment is important for ensuring that the auditor has access to relevant information, documents, data, and personnel, as well as for facilitating communication, collaboration, and feedback during the audit process. However, stakeholder commitment is not a sufficient reason to conduct an audit of IT capacity management; there must be a clear risk-based rationale for selecting this area for audit.

Whether internal auditors have the required skills to perform the audit (option D) is also not the most important thing to consider before including an audit of IT capacity management in the program, as it is a factor that affects the quality and credibility of the audit, not the urgency or importance of it. Internal auditors should have the appropriate knowledge, skills, and experience to perform an audit of IT capacity management, which may include technical, business, analytical, and communication skills. However, internal auditors can also acquire or supplement these skills through training, coaching, consulting, or outsourcing. Therefore, internal auditors’ skills are not a decisive factor for choosing this area for audit.

Therefore, option B is the correct answer.

References:

Guide to IT Capacity Management | Smartsheet

ISO 27001 capacity management: How to implement control A.12.1.3 - Advisera

ISO 27002:2022 – Control 8.6 – Capacity Management

 This is because privacy regulations are laws or rules that protect the personal information of individuals from unauthorized access, use, disclosure, or transfer by third parties. Payroll audit documentation may contain sensitive and confidential data, such as employee names, salaries, benefits, taxes, deductions, and bank accounts. If the audit management application is hosted by a third party in a different country, the organization may need to comply with the privacy regulations of both its own country and the host country, as well as any international or regional agreements or frameworks that apply. Privacy regulations may impose various requirements and obligations on the organization, such as obtaining consent from the data subjects, implementing appropriate security measures, notifying data breaches, and ensuring data quality and accuracy. Privacy regulations may also grant various rights to the data subjects, such as accessing, correcting, deleting, or transferring their data. Failing to comply with privacy regulations may expose the organization to significant risks and consequences, such as legal actions, fines, sanctions, reputational damage, or loss of trust.

Some examples of privacy regulations affecting the organization are:

The General Data Protection Regulation (GDPR), which is a comprehensive and strict privacy regulation that applies to any organization that processes personal data of individuals in the European Union (EU) or offers goods or services to them, regardless of where the organization or the data is located1.

The California Consumer Privacy Act (CCPA), which is a broad and influential privacy regulation that applies to any organization that collects personal information of California residents and meets certain thresholds of revenue, data volume, or data sharing2.

The Health Insurance Portability and Accountability Act (HIPAA), which is a sector-specific privacy regulation that applies to any organization that handles protected health information (PHI) of individuals in the United States, such as health care providers, health plans, or health care clearinghouses3.

Therefore, before using an audit management application hosted by a third party in a different country, the internal audit team should conduct a thorough assessment of the privacy regulations affecting the organization and ensure that they have adequate policies, procedures, and controls in place to comply with them.

The best way to provide assurance of the integrity of a firewall log is to ensure that the log cannot be modified. A firewall log is a record of the traffic and events that occur at the firewall, which is a device or software that controls and filters the incoming and outgoing network traffic based on predefined rules and policies. The integrity of a firewall log means that the log is accurate, complete, consistent, and valid, and that it has not been altered, deleted, or corrupted by unauthorized or malicious parties. The IS auditor should verify that the firewall log has adequate controls to prevent or detect any modification of the log, such as encryption, hashing, digital signatures, write-once media, or tamper-evident seals. The other options are not as effective as ensuring that the log cannot be modified, because they either do not address the integrity of the log data, or they are monitoring or retention measures rather than preventive or detective controls. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.4

 The best performance indicator for the effectiveness of an incident management program is the incident resolution meantime. This is the average time it takes to resolve an incident from the moment it is reported to the moment it is closed. The incident resolution meantime reflects how quickly and efficiently the incident management team can restore normal service and minimize the impact of incidents on the business operations and customer satisfaction.

The average time between incidents (option A) is not a good performance indicator for the effectiveness of an incident management program, as it does not measure how well the incidents are handled or resolved. It only shows how frequently the incidents occur, which may depend on various factors beyond the control of the incident management team, such as the complexity and reliability of the systems, the security threats and vulnerabilities, and the user behavior and expectations.

The incident alert meantime (option B) is the average time it takes to detect and report an incident. While this is an important metric for measuring the responsiveness and awareness of the incident management team, it does not indicate how effective the incident management program is in resolving the incidents and restoring normal service.

The number of incidents reported (option C) is also not a good performance indicator for the effectiveness of an incident management program, as it does not reflect how well the incidents are handled or resolved. It only shows how many incidents are identified and recorded, which may vary depending on the reporting channels, tools, and procedures used by the incident management team and the users.

Therefore, option D is the correct answer.

References:

Incident Management: Processes, Best Practices & Tools - Atlassian

What is backup and disaster recovery? | IBM

Data classification is the first consideration when deciding whether data should be moved to a cloud provider for storage because it determines the level of protection and security required for the data. Data classification also helps to identify the legal and regulatory requirements that apply to the data, such as privacy, retention and disposal policies. Data storage costs, vendor cloud certification and service level agreements (SLAs) are important factors to consider, but they are secondary to data classification. References: CISA Review Manual (Digital Version) 1, Chapter 5, Section 5.3.2

 The technology that has the smallest maximum range for data transmission between devices is near-field communication (NFC). NFC is a short-range wireless technology that enables two devices to communicate when they are in close proximity, usually within a few centimeters. NFC is commonly used for contactless payments, smart cards, and device pairing. According to the Bluetooth® Technology Website1, the effective range of NFC is less than a meter, while the other technologies have much longer ranges. Wi-Fi can reach up to 100 meters indoors and 300 meters outdoors2. Bluetooth can reach up to 800 feet with Bluetooth 5.0 specification3. Long-term evolution (LTE) can reach up to several kilometers depending on the cell tower and the device4.

References:

5: What is Wi-Fi? - Definition from WhatIs.com

6: Understanding Bluetooth Range | Bluetooth® Technology Website

7: What is Bluetooth Range? What You Need to Know

8: How far can LTE signals travel? - Quora

The use of access control lists (ACLs) is the most effective method to mitigate security risk for routers because they can limit Telnet and traffic from the open Internet. Telnet is a protocol that allows remote access to a device, which can pose a security threat if not properly controlled. Traffic from the open Internet can also contain malicious packets that can harm the network or the router itself. ACLs act as filters that can block or allow specific types of traffic based on predefined criteria, such as source and destination addresses, protocols, ports, and flags. By using ACLs, routers can prevent unauthorized access and reduce the exposure to potential attacks.

References:

Protecting Your Core: Infrastructure Protection Access Control Lists

Definition, purposes, benefits, and functions of ACL

CISA Review Manual 27th Edition, page 336

The most important control to assess in an audit of an organization’s accounts payable processes is segregation of duties between issuing purchase orders and making payments. Segregation of duties is a principle that requires different individuals or departments to perform different tasks or functions within a process, in order to prevent fraud, errors, or conflicts of interest. In the accounts payable process, segregation of duties between issuing purchase orders and making payments ensures that no one person can initiate and complete a transaction without proper authorization and verification. This reduces the risk of duplicate payments, overpayments, unauthorized payments, or payments to fictitious vendors.

References:

Accounts payable controls

Accounts Payable Internal Controls: A Simple Checklist

The type of IS audit that would provide the greatest level of assurance that the department’s objectives have been met after implementing new technologies and processes is an integrated audit. An integrated audit is an audit that combines financial, operational, compliance, and IT auditing aspects to provide a holistic view of the organization’s performance and risks. An integrated audit can evaluate whether the new technologies and processes are aligned with the organization’s goals, strategies, policies, and controls, and whether they are delivering value, efficiency, effectiveness, and reliability. The other types of IS audits (A, C and D) would not provide the same level of assurance, as they would only focus on specific aspects of the organization’s activities, such as performance, cyber security, or financial reporting, which may not capture the full impact of the new technologies and processes. References: CISA Certification | Certified Information Systems Auditor | ISACA, CISA Review Manual (Digital Version), Chapter 1: The Process of Auditing Information Systems, Section 1.2: Types of IS Audit Engagements

 A primary responsibility of an IT steering committee is prioritizing IT projects in accordance with business requirements, as this ensures that IT resources are allocated to support the strategic objectives and needs of the organization. Reviewing periodic IT risk assessments, validating and monitoring the skill sets of IT department staff, and establishing IT budgets for the business are important activities, but they are not the primary responsibility of an IT steering committee. They may be delegated to other IT governance bodies or functions within the organization. References: CISA Review Manual (Digital Version), Chapter 1: Information Systems Auditing Process, Section 1.2: IT Governance

The most effective method of destroying sensitive data stored on electronic media is physical destruction, which involves breaking, shredding, melting, or incinerating the media to make it unreadable and unrecoverable. Degaussing, random character overwrite, and low-level formatting are methods of sanitizing or erasing data from electronic media, but they do not guarantee complete destruction of data and may leave some traces that can be recovered by advanced techniques. Therefore, physical destruction is the most secure and reliable method of data disposal for sensitive data. References: CISA Review Manual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.4: Data Disposal

Reviewing input and output control reports to verify the accuracy of the system decisions is the most important procedure for the IS auditor to perform during the post-implementation review of intelligent-agent software for granting loans to customers, because it can help identify any errors or anomalies in the system logic or data that may affect the quality and reliability of the system outcomes. Reviewing system and error logs, signed approvals, and system documentation are also important procedures, but they are not as critical as verifying the accuracy of the system decisions. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.21

 Substantive testing provides the most reliable audit evidence on the validity of transactions in a financial application. Substantive testing is an audit procedure that examines the financial statements and supporting documentation to see if they contain errors or misstatements. Substantive testing can help to verify that the transactions recorded in the financial application are authorized, complete, accurate, and properly classified. Substantive testing can include methods such as vouching, confirmation, analytical procedures, or physical examination. 

A post-implementation review (PIR) is an assessment conducted at the end of a project cycle to determine if the project was indeed successful and to identify any existing flaws in the project1. One of the main objectives of a PIR is to evaluate the outcome and functional value of a project1. Therefore, an IS auditor should be most concerned with whether the system meets the intended requirements and delivers the expected benefits to the stakeholders. A system that does not have a maintenance plan is a major risk, as it may not be able to cope with changing needs, fix errors, or prevent security breaches. A maintenance plan is essential for ensuring the system’s reliability, availability, and performance in the long term2.

The other options are less critical for a PIR, as they are more related to the project management aspects than the system quality aspects. The system may contain several minor defects that do not affect its functionality or usability, and these can be resolved in future updates. The system deployment may be delayed by three weeks due to unforeseen circumstances or dependencies, but this does not necessarily mean that the system is faulty or ineffective. The system may be over budget by 15% due to various factors such as scope creep, resource constraints, or market fluctuations, but this does not imply that the system is not valuable or beneficial.

References: 1: Post-Implementation Review Best Practices - MetaPM 2: What is Post-Implementation Review in Project Management?

 A black box penetration test is a type of security assessment that simulates an attack on a system or network without any prior knowledge of its configuration or architecture. The main objective of this test is to identify vulnerabilities and weaknesses that can be exploited by external or internal threat actors. To plan a black box penetration test, it is most important to ensure that the environment and penetration test scope have been determined. This means that the tester and the client organization have agreed on the boundaries, objectives, methods, and deliverables of the test, as well as the legal and ethical aspects of the engagement. Without a clear definition of the environment and scope, the test may not be effective, efficient, or compliant with relevant standards and regulations. Additionally, the tester may cause unintended damage or disruption to the client’s systems or networks, or violate their privacy or security policies.

References:

What are black box, grey box, and white box penetration testing?

What Is Black-Box Penetration Testing and Why Should You Choose It?

Parallel processing is a system implementation approach that involves running the new system and the old system simultaneously for a period of time until the new system is verified and accepted. The primary advantage of parallel processing is that it provides assurance that the new system meets performance requirements and produces the same or better results as the old system. Parallel processing also minimizes the risk of system failure and data loss, as the old system can be used as a backup or fallback option in case of any problems with the new system.

The IS auditor’s most important course of action after finding that several similar incidents were logged during the audit period is to determine if a root cause analysis was conducted. A root cause analysis is a systematic process that identifies the underlying causes of system failures or incidents. A root cause analysis can help to prevent recurrence of similar incidents, improve system performance and reliability, and enhance incident management processes. The IS auditor should evaluate whether a root cause analysis was performed for each incident, whether it was timely and thorough, and whether it resulted in effective corrective actions.

 A top-down maturity model process is a method of assessing and improving the maturity level of a process or a set of processes within an organization. A maturity level is a measure of how well-defined, controlled, measured, and optimized a process is. A top-down maturity model process starts with defining the desired maturity level and then identifying the gaps and improvement opportunities for each process. This helps prioritize the processes that need the most attention and improvement. Therefore, a result of utilizing a top-down maturity model process is identification of processes with the most improvement opportunities.

A means of benchmarking the effectiveness of similar processes with peers, a means of comparing the effectiveness of other processes within the enterprise, and identification of older, more established processes to ensure timely review are not results of utilizing a top-down maturity model process. These are possible benefits or objectives of using other types of maturity models or assessment methods, but they are not specific to a top-down approach.

Moving validation controls from the server side into the browser would most likely increase the risk of a successful attack by structured query language (SQL) injection. SQL injection is a technique that exploits a security vulnerability in an application’s database layer by inserting malicious SQL statements into user input fields. Validation controls are used to check and filter user input before sending it to the database. If these controls are moved to the browser, they can be easily bypassed or modified by an attacker, who can then execute arbitrary SQL commands on the database. References: CISA Review Manual, 27th Edition, page 361

The IS auditor’s best course of action if they suspect an organization’s computer may have been used to commit a crime is to contact the incident response team to conduct an investigation. The incident response team is a group of experts who are responsible for responding to security incidents, such as data breaches, ransomware attacks, or cybercrimes. The incident response team can help to preserve and collect digital evidence, determine the scope and impact of the incident, contain and eradicate the threat, and restore normal operations. The IS auditor should not examine the computer themselves, as they may inadvertently alter or destroy potential evidence, or compromise the chain of custody. The IS auditor should also not notify local law enforcement before further investigation, as this may escalate the situation unnecessarily or interfere with the internal investigation process. The IS auditor should advise management of the crime after the investigation, or as soon as possible if there is an imminent risk or legal obligation to do so.

The IS auditor’s first course of action should be to verify the results of the critical automatic calculations made by the system to determine the validity of user concerns. This is because the IS auditor needs to obtain sufficient and appropriate audit evidence to support the audit findings and conclusions. By verifying the results, the IS auditor can assess whether there are any errors or discrepancies in the system’s calculations that could affect the accuracy and reliability of the financial data. The IS auditor can use various techniques to verify the results, such as re-performing the calculations, comparing them with expected values, or tracing them to source documents. 

The primary role of an audit reviewer with regard to evidence is to ensure that evidence is sufficient to support audit conclusions. Evidence is the information obtained by the auditor to provide a reasonable basis for the audit opinion or findings. Evidence should be sufficient, reliable, relevant, and useful to support the audit objectives and criteria. The audit reviewer should evaluate the quality and quantity of evidence collected by the auditor and determine if it is adequate to draw valid conclusions and recommendations. Ensuring unauthorized individuals do not tamper with evidence after it has been captured is a role of the auditor, not the audit reviewer. The auditor is responsible for safeguarding the evidence from loss, damage, or alteration during the audit process. The auditor should also document the source, date, and method of obtaining the evidence, as well as any limitations or restrictions on its use or disclosure. Ensuring appropriate statistical sampling methods were used is a role of the auditor, not the audit reviewer. The auditor is responsible for selecting an appropriate sampling method and technique that can provide sufficient evidence to achieve the audit objectives and criteria. The auditor should also document the sampling plan, population, sample size, selection method, evaluation method, and results. Ensuring evidence is labeled to show it was obtained from an approved source is a role of the auditor, not the audit reviewer. The auditor is responsible for labeling the evidence to indicate its origin, nature, and ownership. The auditor should also ensure that the evidence is obtained from reliable and credible sources that can be verified and corroborated. References: ISACA CISA Review Manual 27th Edition, page 295

The best way to determine whether a test of a disaster recovery plan (DRP) was successful is to analyze whether predetermined test objectives were met. Test objectives are specific, measurable, achievable, relevant, and time-bound (SMART) goals that define what the test aims to accomplish and how it will be evaluated. Test objectives should be aligned with the DRP objectives and scope, and should cover aspects such as recovery time objectives (RTOs), recovery point objectives (RPOs), critical business functions, roles and responsibilities, communication channels, backup systems, and contingency procedures. By comparing the actual test results with the expected test objectives, the IS auditor can measure the effectiveness and efficiency of the DRP and identify any gaps or weaknesses that need to be addressed. 

 Configuring each authentication server as belonging to a cluster of authentication servers is the best way to minimize performance degradation of servers used to authenticate users of an e-commerce website. A cluster is a group of servers that work together to provide high availability, load balancing, and fault tolerance. If one server fails or becomes overloaded, another server in the cluster can take over its workload without disrupting the service. A single server as a primary authentication server and a second server as a secondary authentication server is not as effective as a cluster, because the secondary server is only used when the primary server fails, which means it is idle most of the time and does not improve performance. Configuring each authentication server and ensuring that each disk of its RAID is attached to the primary controller does not address the issue of performance degradation, but rather the issue of data redundancy and reliability. RAID (redundant array of independent disks) is a technology that combines multiple disks into a logical unit that can tolerate disk failures and improve data access speed. Configuring each authentication server and ensuring that the disks of each server form part of a duplex does not address the issue of performance degradation, but rather the issue of data backup and recovery. A duplex is a pair of disks that store identical copies of data, so that if one disk fails, the other disk can be used to restore the data. References: ISACA CISA Review Manual 27th Edition, page 310

 The best compensating control when segregation of duties is lacking in a small IS department is transaction log review. Transaction log review can help detect any unauthorized or fraudulent activities performed by IS staff who have access to multiple functions or systems. Transaction log review can also provide an audit trail for accountability and investigation purposes. The other options are not as effective as transaction log review in compensating for the lack of segregation of duties. Background checks are preventive controls that can help screen potential employees for any criminal records or dishonest behavior, but they do not prevent existing employees from abusing their access privileges. User awareness training is a detective control that can help educate users on how to report any suspicious or abnormal activities in the IS environment, but it does not monitor or verify the actions of IS staff. Mandatory holidays are deterrent controls that can discourage IS staff from engaging in fraudulent activities by requiring them to take periodic leave, but they do not prevent or detect such activities when they occur. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2

 A post-implementation review is a process of evaluating the outcome and benefits of a project or a system after it has been implemented. The main purpose of a post-implementation review is to determine to what extent the business requirements are being met by the new system. Therefore, the most likely aspect to be assessed is the results of line processing, which refers to the actual performance and functionality of the system in the operational environment.

 If an IS auditor finds that management did not address a prior period audit finding, the next course of action should be to interview management to determine why the finding was not addressed, as this would help to understand the root cause, the impact, and the risk level of the issue. Noting the exception in a new report, recommending alternative solutions, or conducting a risk assessment are possible subsequent steps, but they should not precede interviewing management. References: CISA Review Manual (Digital Version), Chapter 1, Section 1.6

The most important aspect of an application development acceptance test is that user management approves the test design before the test is started, as this ensures that the test objectives, criteria, and procedures are aligned with the user requirements and expectations. The programming team’s involvement in the testing process, the testing of data files for valid information before conversion, and the quality assurance (QA) team’s charge of the testing process are also important, but they are not as critical as user management’s approval of the test design. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.4.2

The best indicator of whether a PIR performed by the PMO was effective is whether project outcomes have been realized. Project outcomes are the benefits or value that a project delivers to its stakeholders, such as improved efficiency, quality, customer satisfaction, or revenue. A PIR should evaluate whether project outcomes have been achieved in accordance with project objectives, scope, budget, and schedule. The other options are not as good as project outcomes in determining the effectiveness of a PIR. Lessons learned are valuable inputs for improving future projects, but they do not measure whether project outcomes have been realized. Management approval of the PIR report is a sign of acceptance and support for the PIR findings and recommendations, but it does not reflect whether project outcomes have been achieved. The review performed by an external provider is a way of ensuring objectivity and independence for the PIR, but it does not guarantee whether project outcomes have been realized. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3

Residual risk from the findings of previous audits should be the primary basis for prioritizing follow-up audits, because it reflects the level of exposure and potential impact that remains after management has implemented corrective actions or accepted the risk. Follow-up audits should focus on verifying whether the residual risk is within acceptable levels and whether the corrective actions are effective and sustainable. Audit cycle defined in the audit plan, complexity of management’s action plans, and recommendation from executive management are not valid criteria for prioritizing follow-up audits, because they do not consider the residual risk from previous audits. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.4.3

The IS auditor should inform audit management of the earlier involvement in designing the application. This is to ensure that there is no conflict of interest or bias that may affect the objectivity or independence of the audit. Audit management can then decide whether to assign a different auditor or to proceed with the same auditor with appropriate safeguards. The other options are not appropriate for the IS auditor to do in this situation. Refusing the assignment to avoid conflict of interest is an extreme measure that may not be necessary or feasible, especially if there are no other qualified auditors available. Using the knowledge of the application to carry out the audit is risky, as it may lead to overlooking or ignoring potential issues or errors in the application. Modifying the scope of the audit is not advisable, as it may compromise the quality or completeness of the audit. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.1

The most effective way to detect an intrusion attempt is to periodically review log files, which record the activities and events on a system or network. Log files can provide evidence of unauthorized access attempts, malicious activities, or system errors. Configuring the router as a firewall, using smart cards with one-time passwords, and installing biometrics-based authentication are preventive controls that can reduce the likelihood of an intrusion, but they do not detect it. References: ISACA CISA Review Manual 27th Edition, page 301

 Write access to production program libraries presents the greatest risk when granted to a new member of the system development staff. Production program libraries contain executable code that runs on live systems and supports critical business functions. Write access allows a user to modify or delete existing programs, or add new programs to the library. If a user were to make unauthorized or erroneous changes to production programs, it could cause serious disruptions, errors, or security breaches in the organization’s operations. Therefore, write access to production program libraries should be restricted to authorized personnel only, and subject to strict change management controls. 

The most effective control for protecting the confidentiality and integrity of data stored unencrypted on virtual machines is to monitor access to stored images and snapshots of virtual machines. Images and snapshots are copies of virtual machines that can be used for backup, restoration, or cloning purposes. If data stored on virtual machines are unencrypted, they may be exposed or compromised if unauthorized or malicious users access or copy the images or snapshots. Therefore, monitoring access to stored images and snapshots can help detect and prevent any unauthorized or suspicious activities, and provide audit trails for accountability and investigation.

Restricting access to images and snapshots of virtual machines, limiting creation of virtual machine images and snapshots, and reviewing logical access controls on virtual machines regularly are not the most effective controls for protecting the confidentiality and integrity of data stored unencrypted on virtual machines. These controls may help reduce the risk or impact of data exposure or compromise, but they do not provide sufficient visibility or assurance of data protection. Restricting access to images and snapshots may not prevent authorized users from abusing their privileges or credentials. Limiting creation of virtual machine images and snapshots may not address the existing copies that may contain sensitive data. Reviewing logical access controls on virtual machines regularly may not reflect the actual access activities on images and snapshots.

If an IS audit reveals that an organization is not proactively addressing known vulnerabilities, the IS auditor should recommend that the organization assess the security risks to the business first, as this would help to prioritize the vulnerabilities based on their impact and likelihood, and determine the appropriate mitigation strategies. Verifying the disaster recovery plan (DRP) has been tested, ensuring the intrusion prevention system (IPS) is effective, and confirming the incident response team understands the issue are important steps, but they are not as urgent as assessing the security risks to the business. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.6

 To confirm integrity for a hashed message, the receiver should use the same hashing algorithm as the sender’s to create a binary image of the file. A hashing algorithm is a mathematical function that transforms an input data into a fixed-length output value, called a hash or a digest. A hashing algorithm has two main properties: it is one-way, meaning that it is easy to compute the hash from the input, but hard to recover the input from the hash; and it is collision-resistant, meaning that it is very unlikely to find two different inputs that produce the same hash. These properties make hashing algorithms useful for verifying the integrity of data, as any change in the input data will result in a different hash value. Therefore, to confirm integrity for a hashed message, the receiver should use the same hashing algorithm as the sender’s to create a binary image of the file, which is a representation of the file in bits (0s and 1s). The receiver should then compare this binary image with the hash value sent by the sender. If they match, then the message has not been altered in transit. If they do not match, then the message has been corrupted or tampered with.

References:

Ensuring Data Integrity with Hash Codes

Message Integrity

The most effective way to maintain network integrity when using mobile devices is to implement network access control. Network access control is a security control that regulates and restricts access to network resources based on predefined policies and criteria, such as device type, identity, location, or security posture. Network access control can help maintain network integrity when using mobile devices by preventing unauthorized or compromised devices from accessing or affecting network systems or data. The other options are not as effective as network access control in maintaining network integrity when using mobile devices, as they do not address all aspects of network access or security. Implementing outbound firewall rules is a security control that filters and blocks network traffic based on source, destination, protocol, or port, but it does not regulate or restrict network access based on device characteristics or conditions. Performing network reviews is a monitoring activity that evaluates and reports on the performance, availability, or security of network resources, but it does not regulate or restrict network access based on device characteristics or conditions. Reviewing access control lists is a verification activity that validates and confirms the access rights and privileges of network users or devices, but it does not regulate or restrict network access based on device characteristics or conditions. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.2.2

The most concerning issue when determining if information assets are adequately safeguarded during transport and disposal is lack of appropriate data classification. Data classification is a process that assigns categories or levels of sensitivity to different types of information assets based on their value, criticality, or risk to the organization. Data classification can help safeguard information assets during transport and disposal by providing criteria and guidelines for identifying, labeling, handling, and protecting information assets according to their sensitivity. Lack of appropriate data classification can compromise the security and confidentiality of information assets during transport and disposal by exposing them to unauthorized access, disclosure, theft, damage, or destruction. The other options are not as concerning as lack of appropriate data classification in safeguarding information assets during transport and disposal, as they do not affect the identification, labeling, handling, or protection of information assets according to their sensitivity. Lack of appropriate labeling is a possible factor that may increase the risk of misplacing, losing, or mishandling information assets during transport and disposal, but it does not affect the classification of information assets according to their sensitivity. Lack of recent awareness training is a possible factor that may affect the knowledge or behavior of staff involved in transporting or disposing of information assets, but it does not affect the classification of information assets according to their sensitivity. Lack of password protection is a possible factor that may affect the security or confidentiality of information assets stored on devices during transport and disposal, but it does not affect the classification of information assets according to their sensitivity. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.3.2

The most important consideration for an IS auditor when assessing the adequacy of an organization’s information security policy is its alignment with the business objectives. The information security policy is a high-level document that defines the organization’s vision, goals, principles, and responsibilities for protecting its information assets. The information security policy should support and enable the achievement of the business objectives, such as increasing customer satisfaction, enhancing competitive advantage, or complying with legal requirements. The information security policy should also be consistent with other relevant policies, standards, and frameworks that guide the organization’s governance, risk management, and compliance activities. 

Referential integrity is a property of data that ensures that all references between tables are valid and consistent. Disabling referential integrity controls can result in orphaned records, data anomalies, and inaccurate queries. The most effective way to compensate for the lack of referential integrity is to perform periodic table link checks, which verify that all foreign keys match existing primary keys in the related tables. More frequent data backups, concurrent access controls, and performance monitoring tools do not address the issue of data consistency and accuracy. References: ISACA CISA Review Manual 27th Edition, page 291

 A weakness in change management is the most likely cause of an incorrect version of source code being amended by a development team. Change management is the process of controlling and documenting changes to IT systems and software. It ensures that changes are authorized, tested, and implemented in a controlled manner. If change management is weak, there is a risk of using outdated or incorrect versions of source code, which can lead to errors, defects, or security vulnerabilities in the software. 

 The IS auditor’s independence would be most likely impaired if they implemented a specific control during the development of an application system. This is because the IS auditor would be auditing their own work, which creates a self-review threat that could compromise their objectivity and impartiality. The IS auditor should avoid participating in any operational or management activities that could affect their ability to perform an unbiased audit. The other options do not pose a significant threat to the IS auditor’s independence, as long as they follow the ethical standards and guidelines of the profession.

The best guard against the risk of attack by hackers is encryption. Encryption is the process of transforming data into an unreadable format using a secret key or algorithm. Encryption can protect data in transit and at rest from unauthorized access, modification, or disclosure by hackers. Encryption can also ensure the authenticity and integrity of data by using digital signatures or hashes.

Tunneling, message validation, and firewalls are not the best guards against the risk of attack by hackers. Tunneling is a technique that encapsulates one network protocol within another to create a secure connection between two endpoints. Message validation is a process that verifies the format, content, and origin of a message before accepting it. Firewalls are devices or software that filter network traffic based on predefined rules. These controls may help reduce the exposure or impact of hacker attacks, but they do not provide the same level of protection as encryption.

 Changing the default configurations of a database system is a critical control for securing it from unauthorized access or exploitation. Default configurations often include weak passwords, unnecessary services, open ports, or known vulnerabilities that can be easily exploited by attackers. The other options are not as important as changing the default configurations, as they do not address the root cause of the security risks. Normalizing tables in the database is a design technique for improving data quality and performance, but it does not affect security. Changing the service port used by the database server is a form of security by obscurity, which can be easily bypassed by port scanning tools. Using the default administration account after changing the account password is still risky, as the account name may be known or guessed by attackers. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.2.4

 The primary basis for selecting which IS audits to perform in the coming year is the organizational risk assessment. An organizational risk assessment is a formal process for identifying, evaluating, and controlling risks that may affect the achievement of the organization’s goals and objectives3. An organizational risk assessment can help IS auditors prioritize and plan their audit activities based on the level of risk exposure and impact of each area or process within the organization. An organizational risk assessment can also help IS auditors align their audit objectives and criteria with the organization’s strategy and performance indicators. Senior management’s request, prior year’s audit findings, and previous audit coverage and scope are also possible bases for selecting which IS audits to perform in the coming year, but not as primary as the organizational risk assessment. These factors are more secondary or supplementary sources of information that can help IS auditors refine or adjust their audit plan based on specific needs or issues identified by management or previous audits. However, these factors may not reflect the current or emerging risks that may affect the organization’s operations or performance. References: ISACA CISA Review Manual 27th Edition, page 295

 The strategy that would provide the greatest assurance of system quality at implementation is delivering only the core functionality on the initial target date. This strategy can help avoid compromising the quality of the system by focusing on the essential features that meet the user needs and expectations. Delivering only the core functionality can also help reduce the scope creep, complexity, and testing efforts of the system development project.

Implementing overtime pay and bonuses for all development staff, utilizing new system development tools to improve productivity, and recruiting IS staff to expedite system development are not strategies that would provide the greatest assurance of system quality at implementation. These strategies may help speed up the system development process, but they may also introduce new risks or challenges such as burnout, learning curve, integration issues, or communication gaps. These risks or challenges may adversely affect the quality of the system.

A disaster recovery plan (DRP) is a set of procedures and resources that enable an organization to restore its critical operations, data, and applications in the event of a disaster1. A DRP should be aligned with the organization’s business continuity plan (BCP), which defines the strategies and objectives for maintaining business functions during and after a disaster1.

To ensure that a DRP is effective, it should be tested regularly and thoroughly to identify and resolve any issues or gaps that might hinder its execution2345. Testing a DRP can help evaluate its feasibility, validity, reliability, and compatibility with the organization’s environment and needs4. Testing can also help prepare the staff, stakeholders, and vendors involved in the DRP for their roles and responsibilities during a disaster3.

There are different methods and levels of testing a DRP, depending on the scope, complexity, and objectives of the test4. Some of the common testing methods are:

Walkthrough testing: This is a step-by-step review of the DRP by the disaster recovery team and relevant stakeholders. It aims to verify the completeness and accuracy of the plan, as well as to clarify any doubts or questions among the participants45.

Simulation testing: This is a mock exercise of the DRP in a simulated disaster scenario. It aims to assess the readiness and effectiveness of the plan, as well as to identify any challenges or weaknesses that might arise during a real disaster45.

Checklist testing: This is a verification of the availability and functionality of the resources and equipment required for the DRP. It aims to ensure that the backup systems, data, and documentation are accessible and up-to-date45.

Full interruption testing: This is the most realistic and rigorous method of testing a DRP. It involves shutting down the primary site and activating the backup site for a certain period of time. It aims to measure the actual impact and performance of the DRP under real conditions45.

Parallel testing: This is a less disruptive method of testing a DRP. It involves running the backup site in parallel with the primary site without affecting the normal operations. It aims to compare and validate the results and outputs of both sites45.

Among these methods, full interruption testing would best demonstrate that an effective DRP is in place, as it provides the most accurate and comprehensive evaluation of the plan’s capabilities and limitations4. Full interruption testing can reveal any hidden or unforeseen issues or risks that might affect the recovery process, such as data loss, system failure, compatibility problems, or human errors4. Full interruption testing can also verify that the backup site can support the critical operations and services of the organization without compromising its quality or security4.

However, full interruption testing also has some drawbacks, such as being costly, time-consuming, risky, and disruptive to the normal operations4. Therefore, it should be planned carefully and conducted periodically with proper coordination and communication among all parties involved4.

The other options are not as effective as full interruption testing in demonstrating that an effective DRP is in place. Frequent testing of backups is only one aspect of checklist testing, which does not cover other components or scenarios of the DRP4. Annual walk-through testing is only a theoretical review of the DRP, which does not test its practical implementation or outcomes4. Periodic risk assessment is only a preparatory step for developing or updating the DRP, which does not test its functionality or performance4.

References: 2: Best Practices For Disaster Recovery Testing | Snyk 3: Disaster Recovery Plan (DR) Testing — Methods and Must-haves - US Signal 4: Disaster Recovery Testing: What You Need to Know - Enterprise Storage Forum 5: Disaster Recovery Testing Best Practices - MSP360 1: How to Test a Disaster Recovery Plan - Abacus

 Fine tuning the intrusion detection system (IDS) is the best recommendation to reduce the number of false positive alerts that overwhelm the log management system, because it can help adjust the sensitivity and accuracy of the IDS rules and signatures to match the network environment and traffic patterns. Establishing criteria for reviewing alerts, recruiting more monitoring personnel, and reducing the firewall rules are not effective solutions to address the root cause of the false positive alerts, but rather ways to cope with the consequences. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.4.3

When implementing Internet Protocol security (IPsec) architecture, the servers involved in application delivery communicate via Transport Layer Security (TLS), which is a protocol that provides encryption and authentication for data transmitted over a network. IPsec operates at the network layer and provides security for IP packets, while TLS operates at the transport layer and provides security for TCP connections. Blocking authorized users from unauthorized activities, channeling access only through the public-facing firewall, and channeling access through authentication are not functions of IPsec architecture. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.4.2

Reviewing the performance against service level agreements (SLAs) would best determine whether the service provider continues to meet the organization’s objectives, as SLAs define the expected level of service, quality, availability, and responsibilities of both parties. Assessment of the personnel training processes of the provider, adequacy of the service provider’s insurance, and periodic audits of controls by an independent auditor are important aspects of outsourcing, but they do not directly measure the performance of the service provider against the organization’s objectives. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.5.2

The best test to provide assurance that a health care organization is handling patient data appropriately is compliance with local laws and regulations, as these are the primary sources of authority and obligation for data protection and privacy. Compliance with action plans, industry standards, or organizational policies and procedures are also important, but they may not cover all the legal requirements or reflect the current best practices for handling patient data. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.3

 The first thing that an IS auditor should review when finding that transaction processing times in an order processing system have significantly increased after a major release is stress testing results. Stress testing is a type of testing that evaluates how a system performs under extreme or abnormal conditions, such as high volume, load, or concurrency of transactions. Stress testing results can help explain why transaction processing times in an order processing system have significantly increased after a major release by revealing any bottlenecks, limitations, or errors in the system’s capacity, performance, or functionality under stress. The other options are not as relevant as stress testing results in explaining why transaction processing times in an order processing system have significantly increased after a major release, as they do not directly measure how the system performs under extreme or abnormal conditions. Capacity management plan is a document that defines and implements the processes and activities for ensuring that the system has adequate resources and capabilities to meet current and future demands. Training plans are documents that define and implement the processes and activities for ensuring that the system users have adequate skills and knowledge to use the system effectively and efficiently. Database conversion results are outcomes or outputs of transforming data from one format or structure to another to suit the system’s requirements or specifications. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3

 The greatest concern for an IS auditor if there are flaws in the mapping of accounts between a front-end subledger and a main ledger is the inaccuracy of financial reporting. A subledger is a detailed record of transactions for a specific account, such as accounts receivable, accounts payable, inventory, or fixed assets. A main ledger is a summary record of all transactions for all accounts in an accounting system. The mapping of accounts between a subledger and a main ledger is the process of linking or reconciling the transactions in the subledger with the corresponding entries in the main ledger. If there are flaws in the mapping of accounts, such as missing, duplicated, or incorrect transactions, the main ledger may not reflect the true financial position and performance of the organization. This may lead to inaccurate financial reporting, which may affect decision making, compliance, auditing, taxation, and stakeholder confidence.

Double-posting of a single journal entry, inability to support new business transactions, and unauthorized alteration of account attributes are not the greatest concerns for an IS auditor if there are flaws in the mapping of accounts between a front-end subledger and a main ledger. These are possible consequences or causes of flaws in the mapping of accounts, but they do not have as significant an impact as inaccuracy of financial reporting. Double-posting of a single journal entry may result in errors or discrepancies in the main ledger balances. Inability to support new business transactions may indicate limitations or inefficiencies in the accounting system design or configuration. Unauthorized alteration of account attributes may suggest weaknesses or breaches in access control or segregation of duties.

 An IS auditor would be most concerned if process ownership has not been established for the information asset management process, as this would indicate a lack of accountability, responsibility, and authority for managing the assets throughout their lifecycle. The process owner should also ensure that the process is aligned with the organization’s objectives, policies, and standards. The process should require specifying the physical locations of assets, include asset review, and identify asset value, but these are less critical than establishing process ownership. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3

 The greatest concern for an IS auditor when evaluating an organization’s IT strategy and plans is that IT is not engaged in business strategic planning, as this indicates a lack of alignment between IT and business objectives, which could result in inefficient and ineffective use of IT resources and capabilities. The absence of a defined IT security policy, the nondistribution of business strategy meeting minutes, and the inadequate documentation of IT strategic planning are also issues that should be addressed by an IS auditor, but they are not as significant as IT’s noninvolvement in business strategic planning. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.1

 The auditor’s best course of action in this situation is to notify the audit manager. The audit manager is responsible for overseeing the audit follow-up process and ensuring that audit issues are resolved in a timely and satisfactory manner. The audit manager can then decide whether to escalate the matter to higher authorities, such as the chair of the audit committee, or to accept management’s decision and close the audit finding. The other options are not appropriate for the auditor to do without consulting with the audit manager first. Notifying the chair of the audit committee is a drastic step that may undermine the relationship between the auditor and management, and it should be done only after exhausting other means of resolving the issue. Retesting the control is not necessary, as management has already decided not to implement the recommendations. Closing the audit finding is premature, as management’s decision may not be aligned with the audit objectives or risk appetite. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.4

 When an IS audit reveals that a firewall was unable to recognize a number of attack attempts, the auditor’s best recommendation is to place an intrusion detection system (IDS) between the firewall and the Internet, as this would provide an additional layer of security and alert the organization of any malicious traffic that bypasses or penetrates the firewall. Placing an IDS between the firewall and the demilitarized zone (DMZ), the organization’s web server, or the organization’s network would not be as effective, as it would only monitor the traffic that has already passed through the firewall. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.4.3

 Input validation is the best control to address SQL injection vulnerabilities, because it can prevent malicious users from entering SQL commands or statements into input fields that are intended for data entry, such as usernames or passwords. SQL injection is a technique that exploits a security vulnerability in an application’s software by inserting SQL code into a query string that can execute commands on a database server. Unicode translation, SSL encryption, and digital signatures are not effective controls against SQL injection, because they do not prevent or detect SQL code injection into input fields. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.4.2

The best method to prevent wire transfer fraud by bank employees is system-enforced dual control. System-enforced dual control is a segregation of duties control that requires two or more individuals to perform or authorize a transaction or activity using a system that enforces this requirement. System-enforced dual control can prevent wire transfer fraud by requiring independent verification and approval of payment requests, amounts, and recipients by different bank employees using a system that does not allow any single employee to complete the transaction alone. The other options are not as effective as system-enforced dual control in preventing wire transfer fraud, as they do not involve independent checks or approvals using a system. Independent reconciliation is a detective control that can help compare and confirm payment records with bank statements, but it does not prevent wire transfer fraud from occurring. Re-keying of wire dollar amounts is an input control that can help detect any errors or discrepancies in payment amounts, but it does not prevent wire transfer fraud from occurring. Two-factor authentication control is an access control that can help verify the identity and authorization of bank employees, but it does not prevent wire transfer fraud from occurring. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2

 The most important benefit of involving IS audit when implementing governance of enterprise IT is providing independent and objective feedback to facilitate improvement of IT processes. Governance of enterprise IT is the process of ensuring that IT supports the organization’s strategy, goals, and objectives in an effective, efficient, ethical, and compliant manner. IS audit can provide value to governance of enterprise IT by assessing the alignment of IT with business needs, evaluating the performance and value delivery of IT, identifying risks and issues related to IT, recommending corrective actions and best practices, and monitoring the implementation and effectiveness of IT governance activities. IS audit can also provide assurance that IT governance processes are designed and operating in accordance with relevant standards, frameworks, laws, regulations, and contractual obligations. Identifying relevant roles for an enterprise IT governance framework is a benefit of involving IS audit when implementing governance of enterprise IT, but not the most important one. IS audit can help define and clarify the roles and responsibilities of various stakeholders involved in IT governance, such as board members, senior management, business units, IT function, external parties, etc. IS audit can also help ensure that these roles are aligned with the organization’s strategy, goals, and objectives, and that they have adequate authority, accountability, communication, and reporting mechanisms. However, this benefit is more related to the design phase of IT governance implementation than to the ongoing monitoring and improvement phase. Making decisions regarding risk response and monitoring of residual risk is a benefit of involving IS audit when implementing governance of enterprise IT, but not the most important one. IS audit can help identify and assess the risks associated with IT activities and processes, such as strategic risks, operational risks, compliance risks, security risks, etc. IS audit can also help evaluate the effectiveness of risk management practices and controls implemented by management to mitigate or reduce these risks. However, this benefit is more related to the assurance function of IS audit than to its advisory function. Verifying that legal, regulatory, and contractual requirements are being met is a benefit of involving IS audit when implementing governance of enterprise IT, but not the most important one. IS audit can help verify that IT activities and processes comply with applicable laws, regulations, and contractual obligations, such as data protection laws, privacy laws, cybersecurity laws, industry standards, service level agreements, etc. IS audit can also help identify and report any instances of noncompliance or violations that could result in legal or reputational consequences for the organization. However, this benefit is more related to the assurance function of IS audit than to its advisory function. References: ISACA CISA Review Manual 27th Edition, page 283

 The metric that best indicates the effectiveness of awareness training is the number of users reporting receipt of the email to the information security team. This shows that the users are able to recognize and report a phishing email, which is a common social engineering technique used by attackers to trick users into revealing sensitive information or installing malicious software. The other metrics do not demonstrate a high level of security awareness, as they either ignore, follow, or forward the phishing email, which could expose the organization to potential risks. References: CISA Review Manual, 27th Edition, page 326

 Data integrity is the property that ensures that data is accurate, complete, consistent, and reliable throughout its lifecycle. The best data integrity check is tracing data back to the point of origin, which is the source where the data was originally created or captured. This check can verify that data has not been altered or corrupted during transmission, processing, or storage. It can also identify any errors or discrepancies in data entry or conversion. Counting the transactions processed per day is a performance measure that does not directly assess data integrity. Performing a sequence check is a validity check that ensures that data follows a predefined order or pattern. It can detect missing or out-of-order data elements, but it cannot verify their accuracy or completeness. Preparing and running test data is a testing technique that simulates real data to evaluate how a system handles different scenarios. It can help identify errors or bugs in the system logic or functionality, but it cannot ensure data integrity in production environments. References: Information Systems Operations and Business Resilience, CISA Review Manual (Digital Version)

The best recommendation to address the risk of privileged application accounts with passwords set to never expire in a 24/7 processing environment is to introduce database access monitoring into the environment. Database access monitoring is a security control that tracks and records all activities and transactions performed on a database, especially by privileged users or accounts. Database access monitoring can help address the risk of privileged application accounts with passwords set to never expire by detecting and alerting any unauthorized or abnormal access or actions on the database. The other options are not as effective as database access monitoring in addressing the risk, as they may cause disruption to the business or violate the access management policy. Modifying applications to no longer require direct access to the database is a complex and costly solution that may affect the functionality or performance of the applications, and it may not be feasible or practical in a 24/7 processing environment. Modifying the access management policy to make allowances for application accounts is a risky solution that may create exceptions or loopholes in the policy, and it may not comply with the best practices or standards for password management. Scheduling downtime to implement password changes is a disruptive solution that may affect the availability or continuity of the systems or applications, and it may not be acceptable or possible in a 24/7 processing environment. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.2.4

 The first thing that should be done when an intrusion into an organization network is detected is to identify nodes that have been compromised. Identifying nodes that have been compromised is a critical step in responding to an intrusion, as it helps determine the scope, impact, and source of the attack, and enables the implementation of appropriate containment and recovery measures. The other options are not the first things that should be done when an intrusion into an organization network is detected, as they may be premature or ineffective without identifying nodes that have been compromised. Blocking all compromised network nodes is a containment measure that can help isolate and prevent the spread of the attack, but it may not be possible or feasible without identifying nodes that have been compromised. Contacting law enforcement is a reporting measure that can help seek external assistance and comply with legal obligations, but it may not be necessary or appropriate without identifying nodes that have been compromised. Notifying senior management is a communication measure that can help inform and escalate the incident, but it may not be urgent or accurate without identifying nodes that have been compromised. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.2

 The best method to safeguard data on an organization’s laptop computers is full disk encryption. Full disk encryption is a technique that encrypts all the data stored on a hard drive, including the operating system, applications, files, and folders. This means that if the laptop is lost, stolen, or accessed by an unauthorized person, they will not be able to read or modify any data without knowing the encryption key or password. Full disk encryption provides a strong level of protection for data at rest, as it prevents data leakage or exposure in case of physical theft or loss of the device.

References:

How to Protect the Data on Your Laptop

6 Steps to Practice Strong Laptop Security

 IT governance is a framework that defines the roles, responsibilities, and processes for aligning IT strategy with business strategy. The board of directors of an organization is ultimately accountable for IT governance and has the authority to approve the IT strategy. The board of directors does not need to address technical IT issues, be informed of all IT initiatives, or have an IT strategy committee, as these tasks can be delegated to other stakeholders or committees within the organization.

 An external assessment of network vulnerability is a process of identifying and evaluating the weaknesses and risks that affect the security and availability of a network from an outsider’s perspective. The most important factor to verify during this process is the completeness of network asset inventory, which is a list of all the devices, systems, and software that are connected to or part of the network. A complete and accurate network asset inventory can help identify the scope and boundaries of the network, the potential attack vectors and entry points, the critical assets and dependencies, and the existing security controls and gaps. Without a complete network asset inventory, an external assessment of network vulnerability may miss some important assets or vulnerabilities, leading to inaccurate or incomplete results and recommendations.

References:

1 explains what is an external vulnerability scan and why it is important to have a complete network asset inventory.

2 provides a guide on how to conduct a full network vulnerability assessment and emphasizes the importance of knowing the network assets.

3 compares internal and external vulnerability scanning and highlights the need for a comprehensive network asset inventory for both types.

 A proper audit trail of changes to server start-up procedures would include evidence of operator overrides, which are actions taken by the system operator to bypass or modify the normal execution of the server start-up process. Operator overrides may indicate unauthorized or improper changes that could affect the security, availability, or performance of the server. Therefore, an audit trail should capture and document any operator overrides that occur during the server start-up process.

Evidence of subsystem structure, program execution, and security control options are not directly related to changes to server start-up procedures. Subsystem structure refers to the components and relationships of a subsystem within a larger system. Program execution refers to the process of running a software program on a computer. Security control options refer to the settings and parameters that define the security level and access rights for a system or application. These are all important aspects of auditing a server, but they do not provide evidence of changes to server start-up procedures.

The best way to ensure the quality and integrity of test procedures used in audit analytics is to centralize procedures and implement change control. Centralizing procedures means storing them in a common repository that can be accessed and updated by authorized users. Change control means implementing a process for tracking, reviewing, approving, and documenting any changes made to the procedures. This ensures that the procedures are consistent, accurate, reliable, and secure. References: CISA Review Manual, 27th Edition, page 401

 A network firewall is a device or software that monitors and controls the incoming and outgoing network traffic based on predefined rules. A network firewall can help reduce the risk of denial of service (DoS) attacks, which are attempts to overwhelm a system or network with excessive requests or traffic, by filtering or blocking unwanted or malicious packets. A SQL injection attack is a type of code injection attack that exploits a vulnerability in a web application’s database query, by inserting malicious SQL statements into the input fields. A phishing attack is a type of social engineering attack that attempts to trick users into revealing sensitive information or installing malware, by sending fraudulent emails or messages that impersonate legitimate entities. An insider attack is a type of malicious activity that originates from within an organization, such as employees, contractors, or partners, who abuse their access privileges or credentials to compromise the confidentiality, integrity, or availability of information systems or data. A network firewall cannot prevent these types of attacks, as they rely on exploiting human or application weaknesses rather than network vulnerabilities.

 The greatest benefit of using a prototyping approach in software development is that it helps to conceptualize and clarify requirements. A prototyping approach is a method of creating a simplified or partial version of a software product to demonstrate its features and functionality. A prototyping approach can help to elicit, validate, and refine the requirements of the software product, as well as to obtain feedback from the users and stakeholders. The other options are not the greatest benefits of using a prototyping approach, but rather possible outcomes or advantages of doing so. References:

CISA Review Manual (Digital Version), Chapter 4, Section 4.3.11

CISA Review Questions, Answers & Explanations Database, Question ID 227

A change log is a record of all changes made to a system or application, including the date, time, description, and approval of each change. A change log can help an IS auditor to trace the source and authorization of a modification to a system’s security settings. A system event correlation report is a tool that analyzes data from multiple sources to identify patterns and anomalies that indicate potential security incidents. A database log is a record of all transactions and activities performed on a database, such as queries, updates, and backups. A security incident and event management (SIEM) report is a tool that collects, analyzes, and reports on data from various sources to detect and respond to security incidents. 

 This should be the IS auditor’s greatest concern, because it means that the organization has not considered the potential impact of the cloud document storage solution on its ability to continue its operations in the event of a disruption or disaster. A BCP is a document that outlines the procedures and actions to be taken in order to maintain or resume critical business functions during and after a crisis. A BCP should be updated whenever there is a significant change in the organization’s IT infrastructure, systems, processes, or dependencies, such as implementing a cloud document storage solution. The IS auditor should verify that the BCP reflects the current state of the organization’s IT environment, and that it addresses the risks, challenges, and opportunities associated with the cloud document storage solution.

The other options are not as concerning as the BCP not being updated:

Users are not required to sign updated acceptable use agreements. This is a minor concern, but it does not pose a major threat to the organization’s business continuity. Acceptable use agreements are documents that define the rules and guidelines for using IT resources, such as the cloud document storage solution. Users should sign updated acceptable use agreements to acknowledge their responsibilities and obligations, and to comply with the organization’s policies and standards. However, this does not affect the organization’s ability to continue its operations in a crisis.

Users have not been trained on the new system. This is a moderate concern, but it does not jeopardize the organization’s business continuity. Training users on the new system is important to ensure that they can use it effectively and efficiently, and to avoid errors or misuse that could compromise the security or performance of the system. However, this does not prevent the organization from accessing or restoring its data in a crisis.

Mobile devices are not encrypted. This is a serious concern, but it does not directly impact the organization’s business continuity. Encrypting mobile devices is a security measure that protects the data stored on them from unauthorized access or disclosure in case of loss or theft. However, this does not affect the availability or integrity of the data stored in the cloud document storage solution, which should have its own encryption mechanisms.

The best recommendation is to place an intrusion detection system (IDS) between the firewall and the Internet. An IDS is a device or software that monitors network traffic for malicious activity and alerts the network administrator or takes preventive action. By placing an IDS between the firewall and the Internet, the IS auditor can enhance the security of the network perimeter and detect any attack attempts that the firewall was unable to recognize.

The other options are not as effective as placing an IDS between the firewall and the Internet:

Placing an IDS between the firewall and the organization’s web server would not protect the web server from external attacks that bypass the firewall. The web server should be placed in a demilitarized zone (DMZ), which is a separate network segment that isolates public-facing servers from the internal network.

Placing an IDS between the firewall and the demilitarized zone (DMZ) would not protect the DMZ from external attacks that bypass the firewall. The DMZ should be protected by two firewalls, one facing the Internet and one facing the internal network, with an IDS monitoring both sides of each firewall.

Placing an IDS between the firewall and the organization’s network would not protect the organization’s network from external attacks that bypass the firewall. The organization’s network should be protected by a firewall that blocks unauthorized traffic from entering or leaving the network, with an IDS monitoring both sides of the firewall.

 Ensuring that the facts presented in the report are correct is the most important thing for an IS auditor to do during an exit meeting with an auditee. An IS auditor should confirm that the audit findings and observations are accurate, complete, and supported by sufficient evidence, as well as that the auditee understands and agrees with them. This will help to avoid any misunderstandings or disputes later on, as well as to enhance the credibility and quality of the audit report. The other options are less important things for an IS auditor to do during an exit meeting, as they may involve communicating the recommendations to senior management, specifying implementation dates for the recommendations, or requesting input in determining corrective action. References:

CISA Review Manual (Digital Version), Chapter 2, Section 2.5.21

CISA Review Questions, Answers & Explanations Database, Question ID 222

The most important factor for the organization to ensure when reducing the retention period for media containing completed low-value transactions is that the retention period complies with data owner responsibilities. Data owners are accountable for defining the retention and disposal requirements for the data under their custody, based on business, legal, regulatory, and contractual obligations. The policy should reflect the data owner’s decisions and obtain their approval. The policy should also include a risk-based approach, but this is not as important as complying with data owner responsibilities. The retention period should allow for review during the year-end audit, but this may not be necessary for low-value transactions that have minimal impact on financial reporting. The total transaction amount may have some impact on financial reporting, but this is not a direct consequence of reducing the retention period. References:

CISA Review Manual, 27th Edition, pages 414-4151

CISA Review Questions, Answers & Explanations Database, Question ID: 255

 The auditor’s best course of action after a security breach in which a hacker exploited a well-known vulnerability in the domain controller is to determine if the logs were monitored. Log monitoring is an essential control for detecting and responding to security incidents, especially when known vulnerabilities exist in the system. The auditor should assess if the logs were properly configured, collected, reviewed, analyzed, and acted upon by the responsible parties. Updating patches, monitoring network traffic, and classifying domain controllers for high availability are also important controls, but they are not directly related to the detection and response of the security breach. References:

CISA Review Manual (Digital Version), page 301

CISA Questions, Answers & Explanations Database, question ID 3340

 Changes to the job scheduler application’s parameters are not approved and reviewed by an operations supervisor. This is a serious control weakness that could compromise the integrity, availability, and security of the IT operations. An IS auditor should be concerned about the lack of oversight and accountability for such changes, which could result in unauthorized, erroneous, or malicious modifications that affect the processing environment. The other options are less critical issues that may not have a significant impact on the IT operations. References:

CISA Review Manual (Digital Version), Chapter 4, Section 4.2.3.11

CISA Review Questions, Answers & Explanations Database, Question ID 202

The best way to determine whether programmers have permission to alter data in the production environment is by reviewing the access rights that have been granted. Access rights are permissions or privileges that define what actions or operations a user can perform on an information system or resource. By reviewing the access rights that have been granted to programmers, an IS auditor can verify whether they have been authorized to modify data in the production environment, which is where live data and applications are stored and executed. The access control system’s log settings are parameters that define what events or activities are recorded by the access control system, which is a system that enforces the access rights and policies of an information system or resource. The access control system’s log settings are not the best way to determine whether programmers have permission to alter data in the production environment, as they do not indicate what permissions or privileges have been granted to programmers. How the latest system changes were implemented is a process that describes how software updates or modifications are deployed to the production environment. How the latest system changes were implemented is not the best way to determine whether programmers have permission to alter data in the production environment, as it does not indicate what permissions or privileges have been granted to programmers. The access control system’s configuration is a set of rules or parameters that define how the access control system operates and functions. The access control system’s configuration is not the best way to determine whether programmers have permission to alter data in the production environment, as it does not indicate what permissions or privileges have been granted to programmers. 

A firewall is a device or software that monitors and controls the incoming and outgoing network traffic based on predefined rules. A firewall can help protect an organization’s network and information systems from unauthorized or malicious access, by filtering or blocking unwanted or harmful packets. The most important thing for an IS auditor to verify when evaluating an organization’s firewall is that the logs are being collected in a separate protected host. Logs are records of events or activities that occur on a system or network, such as connections, requests, responses, errors, and alerts. Logs can provide valuable information for auditing, monitoring, troubleshooting, and investigating security incidents. However, logs can also be tampered with, deleted, or corrupted by attackers or insiders who want to hide their tracks or evidence of their actions. Therefore, it is essential that logs are stored in a separate host that is isolated and secured from the network and the firewall itself, to prevent unauthorized access or modification of the logs. Automated alerts are being sent when a risk is detected is a good practice for enhancing the security and efficiency of a firewall, but it is not the most important thing for an IS auditor to verify, as alerts may not always be accurate, timely, or actionable. Insider attacks are being controlled is a desirable outcome for a firewall, but it is not the most important thing for an IS auditor to verify, as insider attacks may involve other factors or methods that bypass or compromise the firewall, such as social engineering, credential theft, or physical access. Access to configuration files is restricted is a critical control for ensuring the security and integrity of a firewall, but it is not the most important thing for an IS auditor to verify, as configuration files may not reflect the actual state or performance of the firewall. 

Using analytical tools to produce exception reports from the system and performance monitoring software is the most effective plan of action for a company that purchased and implemented system and performance monitoring software. Exception reports are reports that highlight deviations or anomalies from predefined thresholds or standards. Using analytical tools to produce exception reports can help to reduce the size and complexity of the system and performance monitoring reports, as well as to focus on the most relevant and critical information for review and action. The other options are less effective plans of action, as they may involve unnecessary costs, risks, or efforts. References:

CISA Review Manual (Digital Version), Chapter 4, Section 4.2.21

CISA Review Questions, Answers & Explanations Database, Question ID 219

The most important thing to determine next after concluding that an organization has a quality security policy is whether the policy is well understood by all employees. A security policy is a document that defines the objectives, scope, roles, responsibilities, and rules for information security within an organization. A quality security policy is one that is clear, concise, consistent, comprehensive, and aligned with business goals and requirements. However, a quality security policy is useless if it is not well understood by all employees who are expected to comply with it. Therefore, the IS auditor should assess the level of awareness and understanding of the security policy among employees and identify any gaps or issues that need to be addressed. The other options are not as important as ensuring that the security policy is well understood by all employees, as they do not directly affect the implementation and effectiveness of the security policy. References: CISA Review Manual, 27th Edition, page 317

Source code for the software must be placed in escrow is the most important requirement to include in the vendor contract to ensure continuity. Source code is the original code of a software program that can be modified or enhanced by programmers. Placing source code in escrow means depositing it with a trusted third party who can release it to the customer under certain conditions, such as vendor bankruptcy, breach of contract, or failure to provide support. This can help to ensure continuity of the software product and its maintenance in case of vendor unavailability or dispute. The other options are less important requirements to include in the vendor contract, as they may involve support availability, disaster recovery plan, or staff training. References:

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

CISA Review Questions, Answers & Explanations Database, Question ID 228

 A staging environment is a replica of the production environment that is used to test and verify software before deploying it to production. A staging environment is most likely to have the same software version as production, as it mimics the real-world conditions and configurations that will be encountered in production. A testing environment is a separate environment that is used to perform various types of testing on software, such as functional testing, performance testing, security testing, etc. A testing environment may not have the same software version as production, as it may undergo frequent changes or updates based on testing results or feedback. An integration environment is a separate environment that is used to combine and test software components or modules from different developers or sources, to ensure that they work together as expected. An integration environment may not have the same software version as production, as it may involve different versions or branches of software from different sources. A development environment is a separate environment that is used by developers to create and modify software code. A development environment may not have the same software version as production, as it may contain unfinished or untested code that has not been released yet.

 The audit charter is the document that defines the purpose, authority and responsibility of the IS audit function. It provides IS audit professionals with the best source of direction for performing audit functions, as it establishes the scope, objectives, reporting lines, independence, accountability and resources of the IS audit function. The IT steering committee is a governance body that oversees the strategic alignment, prioritization and direction of IT initiatives, but it does not provide specific guidance for IS audit functions. The information security policy is a document that defines the rules and principles for protecting information assets in the organization, but it does not cover all aspects of IS audit functions. Audit best practices are general guidelines and recommendations for conducting effective and efficient audits, but they are not binding or authoritative sources of direction for IS audit functions. References: CISA Review Manual (Digital Version) 1, Chapter 1: Information Systems Auditing Process, Section 1.1: Audit Charter.

 Risk assessment is a mandatory part of the annual audit planning process, as it helps to identify and prioritize the areas that pose the highest risk to the organization’s objectives and operations. Risk assessment involves analyzing the internal and external factors that affect the organization’s risk profile, evaluating the likelihood and impact of potential events or scenarios, assessing the existing controls and mitigation strategies, and determining the residual risk level. Based on the risk assessment results, the IS auditor can allocate resources and schedule audits accordingly. A business impact analysis (BIA) is a process that identifies and evaluates the critical business functions and processes that could be disrupted by a disaster or incident, and estimates the potential impact on the organization’s operations, reputation and finances. A BIA is not a mandatory part of the annual audit planning process, but it can be used as an input for risk assessment or as a subject for audit. Fieldwork is the phase of an audit where the IS auditor collects evidence to support the audit objectives and conclusions. Fieldwork is not part of the annual audit planning process, but it is part of each individual audit engagement. A risk control matrix is a tool that maps the risks identified in a risk assessment to the controls that mitigate them. A risk control matrix is not a mandatory part of the annual audit planning process, but it can be used as an output of risk assessment or as a tool for audit testing. References: CISA Review Manual (Digital Version) 1, Chapter 1: Information Systems Auditing Process, Section 1.2: Audit Planning.

This is the most helpful method for measuring benefits realization for a new system, because it involves evaluating the actual outcomes and impacts of the system after it has been implemented and used for a certain period of time. A post-implementation review can compare the actual benefits with the expected benefits that were defined in the business case or the benefits realization plan, and identify any gaps, issues, or opportunities for improvement. A post-implementation review can also assess the effectiveness, efficiency, and satisfaction of the system’s users, stakeholders, and customers, and provide feedback and recommendations for future enhancements or changes.

The other options are not as helpful as post-implementation review for measuring benefits realization for a new system:

Function point analysis. This is a technique that measures the size and complexity of a software system based on the number and types of functions it provides. Function point analysis can help estimate the cost, effort, and time required to develop, maintain, or enhance a software system, but it does not measure the actual benefits or value that the system delivers to the organization or its users.

Balanced scorecard review. This is a strategic management tool that measures the performance of an organization or a business unit based on four perspectives: financial, customer, internal process, and learning and growth. A balanced scorecard review can help align the organization’s vision, mission, and goals with its activities and outcomes, but it does not measure the specific benefits or impacts of a new system.

Business impact analysis (BIA). This is a process that identifies and evaluates the potential effects of a disruption or disaster on the organization’s critical business functions and processes. A BIA can help determine the recovery priorities, objectives, and strategies for the organization in case of an emergency, but it does not measure the benefits or value of a new system.

According to the ISACA’s Information Security Governance Guidance for Boards of Directors and Executive Management, the highest level of maturity of an information security program is Level 5: Optimized, which means that the program is aligned with the business objectives and strategy, and continuously monitors and improves its performance and effectiveness. A framework is in place to measure risks and track effectiveness, and the program is proactive, adaptive, and innovative.

The other options represent lower levels of maturity:

A training program is in place to promote information security awareness. This is Level 2: Repeatable, which means that the program has some basic policies and procedures, and provides awareness training to employees.

Information security policies and procedures are established. This is Level 3: Defined, which means that the program has formalized policies and procedures, and assigns roles and responsibilities for information security.

The program meets regulatory and compliance requirements. This is Level 4: Managed, which means that the program has established metrics and reporting mechanisms, and complies with relevant laws and regulations.

References: : ISACA. (2001). Information Security Governance Guidance for B

 Identifying required IT skill sets that support key business processes is the first step to enable the alignment of IT staff development plans with IT strategy. An IT strategy is a plan that defines how IT will support the organization’s goals and objectives. Identifying required IT skill sets means determining the knowledge, abilities, and competencies that IT staff need to perform their roles and responsibilities effectively and efficiently. This can help to align IT staff development plans with IT strategy, as well as to identify and address any skill gaps or needs within the IT workforce. The other options are not the first steps to enable alignment, but rather possible subsequent actions that may depend on the required IT skill sets. References:

CISA Review Manual (Digital Version), Chapter 5, Section 5.11

CISA Review Questions, Answers & Explanations Database, Question ID 229

The first action that an IS auditor should take when finding a high-risk vulnerability in a public-facing web server used to process online customer payments is to identify compensating controls. Compensating controls are alternative or additional controls that provide reasonable assurance of mitigating the risk of exploiting the vulnerability. The IS auditor should assess the effectiveness of the compensating controls and determine whether they reduce the risk to an acceptable level. If not, the IS auditor should recommend remediation actions to address the vulnerability. Documenting the exception in an audit report is an important action, but it should not be the first action, as it does not address the urgency of the situation. Reviewing security incident reports is a useful action, but it should not be the first action, as it does not provide assurance of preventing future incidents. Notifying the audit committee is a necessary action, but it should not be the first action, as it does not involve taking any corrective measures. References:

CISA Review Manual, 27th Edition, pages 295-2961

CISA Review Questions, Answers & Explanations Database, Question ID: 260

 Clustering is a technique that allows multiple servers to work together as a single system, providing high availability, load balancing, and fault tolerance. Clustering can limit the potential impact of server failures in a distributed environment, as it can automatically switch the workload to another server in the cluster if one server fails, without interrupting the service. Redundant pathways, failover power, and parallel testing are also useful for improving the reliability and availability of servers, but they do not directly address the issue of server failures. 

This must be in place before an IS auditor initiates audit follow-up activities, because it indicates that management has acknowledged and accepted the audit findings and recommendations, and has agreed to take corrective actions within a specified timeframe. Audit follow-up activities are the processes and procedures that the IS auditor performs to verify that management has implemented the agreed-upon actions effectively and in a timely manner, and that the audit findings have been resolved or mitigated.

The other options are not required to be in place before an IS auditor initiates audit follow-up activities:

Available resources for the activities included in the action plan. This is a factor that may affect the feasibility and success of the action plan, but it is not a prerequisite for the audit follow-up activities. The IS auditor should assess the availability and adequacy of the resources for the action plan during the audit planning and execution phases, and provide recommendations accordingly. However, the IS auditor does not need to wait for the resources to be available before initiating the audit follow-up activities.

A heat map with the gaps and recommendations displayed in terms of risk. This is a tool that may help the IS auditor prioritize and communicate the gaps and recommendations, but it is not a requirement for the audit follow-up activities. A heat map is a graphical representation of data that uses colors to indicate the level of risk or impact of each gap or recommendation. The IS auditor may use a heat map to support the audit report or presentation, but it does not replace the need for a management response with a committed implementation date.

Supporting evidence for the gaps and recommendations mentioned in the audit report. This is a component that should be included in the audit report, but it is not a condition for the audit follow-up activities. Supporting evidence is the information or data that supports or substantiates the audit findings and recommendations. The IS auditor should collect and document sufficient, reliable, relevant, and useful evidence during the audit execution phase, and present it in the audit report. However, the IS auditor does not need to have supporting evidence in place before initiating the audit follow-up activities.

Access to the spreadsheet is given only to those who require access is the most important control for maintaining the security of data in the spreadsheet. An IS auditor should ensure that the principle of least privilege is applied to limit the access to sensitive financial data and prevent unauthorized disclosure, modification, or deletion. The other options are less important controls that may enhance the accuracy, availability, or integrity of data in the spreadsheet, but not its security. References:

CISA Review Manual (Digital Version), Chapter 6, Section 6.31

CISA Review Questions, Answers & Explanations Database, Question ID 210

The best recommendation for the IS auditor to facilitate compliance with the new regulation is to include the requirement in the incident management response plan. An incident management response plan is a document that defines the roles, responsibilities, processes, and procedures for responding to security incidents. By including the new regulation in the plan, the IS auditor can ensure that the organization is aware of the reporting obligation, has a clear workflow for notifying the regulator within 24 hours, and has the necessary documentation and evidence to support the report.

The other options are not as effective as including the requirement in the incident management response plan:

Establishing key performance indicators (KPIs) for timely identification of security incidents is a good practice, but it does not guarantee compliance with the regulation. KPIs are metrics that measure the performance of a process or activity, but they do not specify how to perform it. The IS auditor should also provide guidance on how to identify and report security incidents within 24 hours.

Engaging an external security incident response expert for incident handling is a possible option, but it may not be feasible or cost-effective. The organization may not have the budget or time to hire an external expert, or may prefer to handle the incidents internally. The IS auditor should also evaluate the qualifications and trustworthiness of the external expert, and ensure that they comply with the regulation and other contractual or legal obligations.

Enhancing the alert functionality of the intrusion detection system (IDS) is a useful measure, but it is not sufficient to comply with the regulation. An IDS is a tool that monitors network traffic for malicious activity and alerts the network administrator or takes preventive action. However, an IDS may not detect all types of security incidents, or may generate false positives or negatives. The IS auditor should also consider other sources of incident detection, such as logs, reports, audits, or user feedback.

he design of an incident management process should include prioritization criteria to ensure that incidents are handled according to their impact and urgency. Without prioritization criteria, the organization may not be able to allocate resources effectively and respond to incidents in a timely manner. Expected time to resolve incidents, service management standards, and metrics reporting are important aspects of incident management, but they are not as critical as prioritization criteria for the design of the process. References: ISACA Journal Article: Incident Management: A Practical Approach

The IS auditor’s next step after determining that many terminated users’ accounts were not disabled is to perform a review of terminated users’ account activity. This means that the IS auditor should check whether any of the terminated users’ accounts were accessed or used after their termination date, which could indicate unauthorized or fraudulent activity. The IS auditor should also assess the impact and risk of such activity on the confidentiality, integrity, and availability of IT resources and data. The other options are not as appropriate as performing a review of terminated users’ account activity, as they do not provide sufficient evidence or assurance of the extent and effect of the problem. References: CISA Review Manual, 27th Edition, page 240

The observation that should be of most concern to the auditor when reviewing security controls related to collaboration tools for a business unit responsible for intellectual property and patents is that employees can share files with users outside the company through collaboration tools. Collaboration tools are software or hardware devices that enable users to communicate, cooperate, and coordinate with each other on a common task or project. Collaboration tools can facilitate information sharing and knowledge exchange among users, but they can also pose security risks if not properly controlled or managed. Employees can share files with users outside the company through collaboration tools, as this can compromise the security and confidentiality of intellectual property and patents, which are valuable and sensitive assets of the organization. Employees may share files with unauthorized or untrusted users who may misuse or disclose the intellectual property and patents, either intentionally or unintentionally. This can cause harm or damage to the organization, such as loss of competitive advantage, reputation, revenue, or legal rights. Training was not provided to the department that handles intellectual property and patents is a possible observation that could indicate a security issue related to collaboration tools for a business unit responsible for intellectual property and patents, but it is not the most concerning one. Training is an activity that educates and instructs users on how to use collaboration tools effectively and securely, such as how to access, share, store, and protect information using collaboration tools. Training was not provided to the department that handles intellectual property and patents, as this can affect the awareness and competence of users on collaboration tools, and increase the likelihood of errors or mistakes that may compromise the security or quality of information. However, this observation may not be directly related to collaboration tools, as it may apply to any information system or resource used by the department. Logging and monitoring for content filtering is not enabled is a possible observation that could indicate a security issue related to collaboration tools for a business unit responsible for intellectual property and patents, but it is not the most concerning one. Logging and monitoring are processes that record and analyze the events or activities that occur on an information system or network, such as user actions, system operations, data changes, errors, alerts, etc. Content filtering is a technique that blocks or allows access to certain types of information based on predefined criteria or rules, such as keywords, categories, sources, etc. Logging and monitoring for content filtering is not enabled, as this can affect the auditability, accountability, and visibility of collaboration tools, and prevent detection or investigation of security incidents or violations related to information sharing using collaboration tools. However, this observation may not be specific to collaboration tools, as it may affect any information system or network that uses content filtering. The collaboration tool is hosted and can only be accessed via an Internet browser is a possible observation that could indicate a security issue related to collaboration tools for a business unit responsible for intellectual property and patents, but it is not the most concerning one. A hosted collaboration tool is a type of cloud-based service that provides collaboration functionality over the Internet without requiring installation or maintenance on local devices. An Internet browser is a software application that enables users to access and interact with web-based content or services. The collaboration tool is hosted and can only be accessed via an Internet browser, as this can affect the availability and reliability of collaboration tools, and introduce security or privacy risks for information sharing using collaboration tools. However, this observation may not be unique to collaboration tools, as it may apply to any cloud-based service that uses an Internet browser. 

The most helpful thing to ensure the integrity of the system throughout the change when moving from one database management system (DBMS) to another is preserving the same data structure. A DBMS is a software system that manages and manipulates data stored in a database, such as creating, updating, querying, deleting, etc. A database is a collection of structured or organized data that can be accessed or manipulated by a DBMS. A data structure is a way of organizing or arranging data in a database, such as tables, columns, rows, keys, indexes, etc. Preserving the same data structure when moving from one DBMS to another can help ensure the integrity of the system throughout the change, by maintaining the consistency and accuracy of data in the database, and avoiding any errors or issues that may arise from incompatible or inconsistent data structures between different DBMSs. Preserving the same data classifications is a possible thing to ensure the integrity of the system throughout the change when moving from one DBMS to another, but it is not the most helpful one. Data classifications are categories or labels that define the level of sensitivity or importance of data in a database, such as public, confidential, secret, etc. Data classifications can help protect the security and privacy of data in the database by applying appropriate controls or restrictions on data access or use based on their classifications. Preserving the same data classifications when moving from one DBMS to another can help ensure the integrity of the system throughout the change by preventing unauthorized or inappropriate access or use of data in the database. However, this may not be directly related to the DBMS change, as it may apply to any data migration or transfer process. Preserving the same data inputs is a possible thing to ensure the integrity of the system throughout the change when moving from one DBMS to another, but it is not the most helpful one. Data inputs are sources or methods that provide data to a database, such as user inputs, sensors, files, etc. Data inputs can affect the quality and validity of data in the database by introducing errors or inconsistencies in data entry or collection. Preserving the same data inputs when moving from one DBMS to another can help ensure the integrity of the system throughout the change by reducing errors or inconsistencies in data input or collection. 

 Requiring documentation that the finding will be addressed within the new system is the best course of action for a follow-up audit. An IS auditor should obtain evidence that the complex security vulnerability of low risk will be resolved in the new system and that there is a reasonable timeline for its implementation. The other options are not appropriate courses of action, as they may be too costly, time-consuming, or impractical for a low-risk finding. References:

CISA Review Manual (Digital Version), Chapter 2, Section 2.5.31

CISA Review Questions, Answers & Explanations Database, Question ID 209

 IT value analysis has not been completed is a finding from an IT governance review that should be of greatest concern. IT value analysis is a process of measuring and demonstrating the contribution of IT to the organization’s goals and objectives. An IS auditor should be concerned about the lack of IT value analysis, as it may indicate that the IT investments and resources are not aligned with the business needs and expectations, or that the IT performance and outcomes are not monitored and evaluated. The other options are less critical findings that may not have a significant impact on the IT governance. References:

CISA Review Manual (Digital Version), Chapter 5, Section 5.11

CISA Review Questions, Answers & Explanations Database, Question ID 218

 Verification of hash totals is a detective control. A detective control is a control that aims to identify and report errors or irregularities that have already occurred. Verification of hash totals is a technique that compares the hash values of data before and after transmission or processing to detect any changes or corruption. The other options are examples of other types of controls, such as programmed edit checks (preventive), backup procedures (recovery), and use of pass cards (preventive). References: CISA Review Manual, 27th Edition, page 223

The most important task for an IS auditor to perform after the merger of two organizations is to verify that access privileges have been reviewed. Access privileges are the permissions granted to users, groups, or roles to access, modify, or manage IT resources, such as systems, applications, data, or networks. After a merger, the IS auditor should ensure that the access privileges of both organizations are aligned with the new business objectives, policies, and processes, and that there are no conflicts, overlaps, or gaps in the access rights. The IS auditor should also verify that the access privileges are based on the principle of least privilege, which means that users are granted only the minimum level of access required to perform their tasks.

The other options are not as important as verifying that access privileges have been reviewed:

Investigating access rights for expiration dates is a useful task, but it is not the most important one. Expiration dates are the dates when access rights are automatically revoked or suspended after a certain period of time or after a specific event. The IS auditor should check that the expiration dates are set appropriately and enforced consistently, but this is not as critical as reviewing the access privileges themselves.

Updating the continuity plan for critical resources is a necessary task, but it is not the most urgent one. A continuity plan is a document that outlines the procedures and actions to be taken in the event of a disruption or disaster that affects the availability of IT resources. The IS auditor should update the continuity plan to reflect the changes and dependencies introduced by the merger, but this can be done after verifying that the access privileges are secure and compliant.

Updating the security policy is an essential task, but it is not the most immediate one. A security policy is a document that defines the rules and guidelines for securing IT resources and protecting information assets. The IS auditor should update the security policy to incorporate the best practices and standards of both organizations, and to address any new risks or threats posed by the merger, but this can be done after verifying that the access privileges are aligned with the policy.

 Impact assessment is an activity that occurs during the issues management process for a system development project. Issues management is a process of identifying, analyzing, resolving, and monitoring issues that may affect the project scope, schedule, budget, or quality. Impact assessment is a technique of evaluating the severity and priority of an issue, as well as its implications for the project objectives and deliverables. The other options are not activities that occur during the issues management process, but rather related to other processes such as contingency planning, configuration management, or help desk management. References:

CISA Review Manual (Digital Version), Chapter 4, Section 4.3.31

CISA Review Questions, Answers & Explanations Database, Question ID 217

 The most significant risk associated with a new health records system that replaces a legacy system is data not being converted correctly, resulting in inaccurate patient records. Data conversion is the process of transferring data from one format or system to another. Data conversion is a critical step in implementing a new health records system, as it ensures that the patient data are consistent, complete, accurate, and accessible in the new system. Data not being converted correctly may cause errors, discrepancies, or losses in patient records, which may have serious implications for patient safety, quality of care, legal compliance, and privacy protection. Staff not being involved in the procurement process, creating user resistance to the new system; the deployment project experiencing significant overruns, exceeding budget projections; and the new system having capacity issues, leading to slow response times for users are also risks associated with a new health records system implementation, but they are not as significant as data not being converted correctly. References: [ISACA CISA Review Manual 27th Edition], page 281.

 A service level agreement (SLA) is a contract between a service provider and a customer that defines the expected level of performance, risks, and capabilities of an IT infrastructure. An IS auditor can use an SLA to measure how well the IT infrastructure meets the business needs and objectives, as well as to identify any gaps or issues that need to be addressed. The other options are not directly related to measuring the performance, risks, and capabilities of an IT infrastructure. References:

CISA Review Manual (Digital Version), Chapter 5, Section 5.2.11

CISA Review Questions, Answers & Explanations Database, Question ID 203

The best way for an organization to mitigate the risk associated with third-party application performance is to utilize performance monitoring tools to verify service level agreements (SLAs). Performance monitoring tools are software or hardware devices that measure and report the performance of an application or system, such as speed, availability, reliability, etc. Performance monitoring tools can help mitigate the risk associated with third-party application performance, by allowing the organization to verify whether the third-party provider is meeting the SLAs, which are contracts or agreements that define the expected level and quality of service for an application or system. Performance monitoring tools can also help identify and resolve any performance issues or problems that may arise from the third-party application. Ensuring the third party allocates adequate resources to meet requirements is a possible way to mitigate the risk associated with third-party application performance, but it is not the best one, as it may not be feasible or effective depending on the availability, cost, and suitability of the resources. Using analytics within the internal audit function is a possible way to mitigate the risk associated with third-party application performance, but it is not the best one, as it may not be timely or relevant depending on the frequency, scope, and quality of the analytics. Conducting a capacity planning exercise is a possible way to mitigate the risk associated with third-party application performance, but it is not the best one, as it may not be accurate or reliable depending on the assumptions, methods, and data used for the capacity planning.

 The organizational policies and procedures are the first source of guidance for an IS auditor when planning a customer data privacy audit. They provide the framework and objectives for ensuring compliance with legal and regulatory requirements, customer agreements and data classification. The IS auditor should review them first to understand the scope, roles and responsibilities, standards and controls related to customer data privacy in the organization. The other options are also important, but they are secondary sources of information that should be reviewed after the organizational policies and procedures. References: CISA Review Manual (Digital Version) 1, Chapter 2: Governance and Management of Information Technology, Section 2.5: Privacy Principles and Policies.

Unauthorized changes can be moved into production is the best concern that is addressed by securing production source libraries. Production source libraries contain the source code of programs that are used in the production environment. Securing production source libraries means implementing access controls, change management procedures, and audit trails to prevent unauthorized or improper changes to the source code that could affect the functionality, performance, or security of the production programs. The other options are less relevant concerns that may not be directly addressed by securing production source libraries, but rather by other controls such as program approval, version control, or change testing. References:

CISA Review Manual (Digital Version), Chapter 4, Section 4.2.3.21

CISA Review Questions, Answers & Explanations Database, Question ID 213

The most important input during the planning phase for an audit on the implementation of a bring your own device (BYOD) program is policies including BYOD acceptable user statements. Policies are documents that define the organization’s objectives, requirements, expectations, and responsibilities regarding a specific topic or area. BYOD policies should include acceptable user statements that specify what types of personal devices are allowed to connect to the corporate network, what security measures must be implemented on those devices, what data can be accessed or stored on those devices, what actions must be taken in case of device loss or theft, and what consequences will apply for non-compliance. Policies including BYOD acceptable user statements can provide an IS auditor with a clear understanding of the scope, criteria, and objectives of the BYOD program audit. Findings from prior audits, results of a risk assessment, and an inventory of personal devices to be connected to the corporate network are also useful inputs for planning a BYOD program audit, but they are not as important as policies including BYOD acceptable user statements. References: ISACA CISA Review Manual 27th Edition, page 381.

 The exact definition of the service levels and their measurement is the first thing that the IS auditor should review in order to understand the problem of different opinions on the availability of their application servers. Service levels are the agreed-upon standards or targets for delivering IT services, such as availability, reliability, performance, and security. Service level measurement is the process of collecting, analyzing, and reporting data related to the achievement of service levels. By reviewing the exact definition of the service levels and their measurement, the IS auditor can identify any gaps, inconsistencies, or ambiguities that may cause confusion or disagreement among IT and the business. The other options are not as important as reviewing the exact definition of the service levels and their measurement, as they do not address the root cause of the problem. References: CISA Review Manual, 27th Edition, page 372

 Capacity management is a process that ensures that the IT resources of an organization are sufficient to meet the current and future demands of the business. Capacity management enables organizations to identify the extent to which components need to be upgraded, by monitoring and analyzing the performance, utilization, and availability of the IT components, such as servers, networks, storage, applications, etc., and identifying any bottlenecks, gaps, or risks that may affect the service level agreements (SLAs) or quality of service (QoS). Capacity management also helps organizations to plan and optimize the use of IT resources, by forecasting the future demand and growth of the business, and aligning the IT capacity with the business needs and objectives. Forecasting technology trends is a possible outcome of capacity management, but it is not its main purpose. Establishing the capacity of network communication links is a part of capacity management, but it is not its main goal. Determining business transaction volumes is an input for capacity management, but it is not its main objective.

A key performance indicator (KPI) is a quantifiable measure of performance over time for a specific objective1. KPIs help organizations and teams track their progress and achievements towards their strategic goals. To be useful, a KPI must have a target value, which is the desired level of performance or outcome that the organization or team aims to achieve. A target value provides a clear direction and a benchmark for measuring success or failure. Without a target value, a KPI is meaningless, as it does not indicate whether the performance is good or bad, or how far or close the organization or team is from reaching their objective.

The best source of information for an IS auditor to use as a baseline to assess the adequacy of an organization’s privacy policy is the local privacy standards and regulations. Privacy standards and regulations are legal requirements that specify how personal data should be collected, processed, stored, shared, and disposed of by organizations. By using local privacy standards and regulations as a baseline, the IS auditor can ensure that the organization’s privacy policy complies with the applicable laws and protects the rights and interests of data subjects. Historical privacy breaches and related root causes, globally accepted privacy best practices, and benchmark studies of similar organizations are useful sources of information for improving an organization’s privacy policy, but they are not as authoritative and relevant as local privacy standards and regulations. References: CISA Review Manual (Digital Version): Chapter 2 - Governance and Management of Information Technology

Asking management why the regulatory changes have not been included is the first thing that an IS auditor should do during the planning stage of a compliance audit. An IS auditor should inquire about the reasons for not updating the inventory of compliance requirements with recent regulatory changes related to managing data risk. This will help the IS auditor to understand whether there is a gap in awareness, communication, or implementation of compliance obligations within the organization. The other options are not the first things that an IS auditor should do, but rather possible subsequent actions that may depend on management’s response. References:

CISA Review Manual (Digital Version), Chapter 2, Section 2.31

CISA Review Questions, Answers & Explanations Database, Question ID 214

 Requiring written authorization for all payment transactions is the IS auditor’s best recommendation for a compensating control in an environment where segregation of duties (SoD) cannot be enforced in an accounts payable system. SoD is a principle that requires different individuals or functions to perform different tasks or roles in a business process, such as initiating, approving, recording and reconciling transactions. SoD reduces the risk of errors, fraud and misuse of resources by preventing any single person or function from having excessive or conflicting authority or responsibility. A compensating control is a control that mitigates or reduces the risk associated with the absence or weakness of another control. Requiring written authorization for all payment transactions is a compensating control that provides an independent verification and approval of each transaction before it is processed by the accounts payable system. This control can help to detect and prevent unauthorized, duplicate or erroneous payments, and to ensure compliance with policies and procedures. The other options are not as effective as option A, as they do not provide an independent verification or approval of payment transactions. Restricting payment authorization to senior staff members is a control that limits the number of people who can authorize payments, but it does not prevent them from initiating or processing payments themselves, which could violate SoD. Reconciling payment transactions with invoices is a control that verifies that the payments match the invoices, but it does not prevent unauthorized, duplicate or erroneous payments from being processed by the accounts payable system. Reviewing payment transaction history is a control that monitors and analyzes the payment transactions after they have been processed by the accounts payable system, but it does not prevent unauthorized, duplicate or erroneous payments from occurring in the first place. References: CISA Review Manual (Digital Version) , Chapter 5: Protection of Information Assets, Section 5.2: Logical Access.

The greatest concern for an IS auditor when reviewing IT policies and procedures that are not regularly reviewed and updated is that policies and procedures might not reflect current practices. Policies are documents that define the goals, objectives, and guidelines for an organization’s information systems and resources. Procedures are documents that describe the steps, tasks, or activities for implementing or executing policies. Policies and procedures should be regularly reviewed and updated to ensure that they are relevant, accurate, consistent, and effective for the organization’s information systems and resources. Policies and procedures that are not regularly reviewed and updated might not reflect current practices, as they might be outdated, obsolete, or incompatible with the current state or needs of the organization’s information systems and resources. This can cause confusion, inconsistency, inefficiency, or noncompliance among users or stakeholders who rely on policies and procedures for guidance or direction. Policies and procedures might not include new systems and corresponding process changes is a possible concern for an IS auditor when reviewing IT policies and procedures that are not regularly reviewed and updated, but it is not the greatest one. Policies and procedures might not include new systems and corresponding process changes, as they might be unaware of or unresponsive to the introduction or modification of information systems or resources within the organization. This can cause gaps, overlaps, or conflicts among policies and procedures that affect different information systems or resources. 

The best way to prevent data leakage from a lost mobile device is data encryption on the mobile device. Data encryption is a technique that transforms data into an unreadable format using a secret key or algorithm. Data encryption protects data from unauthorized access or disclosure in case of loss or theft of a mobile device. Complex password policy for mobile devices, triggering of remote data wipe capabilities, and awareness training for mobile device users are useful measures to enhance data security on mobile devices, but they do not prevent data leakage as effectively as data encryption. A complex password policy can be bypassed by brute force attacks or password cracking tools. Remote data wipe capabilities depend on network connectivity and device power availability. Awareness training for mobile device users can reduce human errors or negligence, but it cannot guarantee compliance or behavior change. References: CISA Review Manual (Digital Version): Chapter 5 - Information Systems Operations and Business Resilience

 Antivirus software has been implemented on the guest operating system only is the observation that an IS auditor would consider the greatest risk when conducting an audit of a virtual server farm for potential software vulnerabilities. A virtual server farm is a collection of servers that run multiple virtual machines (VMs) on a single physical host using a software layer called a hypervisor. A guest operating system is the operating system installed on each VM. Antivirus software is a software program that detects and removes malicious software from a computer system. If antivirus software has been implemented on the guest operating system only, it means that the hypervisor and the host operating system are not protected from malware attacks, which could compromise the security and availability of all VMs running on the same host. Therefore, antivirus software should be implemented on both the guest and host operating systems as well as on the hypervisor. References: CISA Review Manual, 27th Edition, page 378

The most important determining factor when establishing appropriate timeframes for follow-up activities related to audit findings is the remediation dates included in management responses. The IS auditor should ensure that the follow-up activities are aligned with the agreed-upon action plans and deadlines that management has committed to in response to the audit findings. The follow-up activities should verify that management has implemented the corrective actions effectively and in a timely manner, and that the audit findings have been resolved or mitigated.

The other options are less important factors for establishing timeframes for follow-up activities:

Availability of IS audit resources. This is a practical factor that may affect the scheduling and execution of follow-up activities, but it should not override the priority and urgency of verifying management’s corrective actions.

Peak activity periods for the business. This is a factor that may affect the availability and cooperation of auditees during follow-up activities, but it should not delay or postpone the verification of management’s corrective actions beyond reasonable limits.

Complexity of business processes identified in the audit. This is a factor that may affect the scope and depth of follow-up activities, but it should not affect the timeframe for verifying management’s corrective actions.

 To ensure that management concerns are addressed, internal audit should recommend that the data quality team review the data reported to the regulatory body first. This is because this data set is the most relevant and critical to the issue that triggered the enhancement of the data quality program. The data reported to the regulatory body should be accurate, complete, consistent, and timely, as any discrepancies could result in fines, penalties, or reputational damage for the organization. Data with customer personal information is important for data quality, but it is not directly related to the regulatory reporting issue. Data supporting financial statements is important for data quality, but it may not be the same as the data reported to the regulatory body. Data impacting business objectives is important for data quality, but it may not be as urgent or sensitive as the data reported to the regulatory body. References:

CISA Review Manual, 27th Edition, pages 404-4051

CISA Review Questions, Answers & Explanations Database, Question ID: 262

 Root cause is the most important thing for an IS auditor to determine and understand to develop meaningful recommendations for findings. A root cause is the underlying factor or condition that leads to a problem or issue. A finding is a statement that describes a problem or issue identified during an audit. A recommendation is a suggestion or advice that aims to address or resolve a finding. To develop meaningful recommendations for findings, an IS auditor should determine and understand the root cause of each finding, as this can help to identify the most effective and appropriate actions to prevent or correct the problem or issue. The other options are not as important as determining and understanding the root cause, as they do not directly address or resolve the finding. References: CISA Review Manual, 27th Edition, page 434

 Restricting program functionality according to user security profiles is the best control for ensuring appropriate segregation of duties within an accounts payable department. An IS auditor should verify that the access rights and permissions of the accounts payable staff are based on their roles and responsibilities, and that they are not able to perform incompatible or conflicting functions such as creating, approving, or paying invoices. This will help to prevent fraud, errors, or abuse of authority within the accounts payable process. The other options are less effective controls for ensuring segregation of duties, as they may involve audit trails, access restrictions, or user identification. References:

CISA Review Manual (Digital Version), Chapter 6, Section 6.31

CISA Review Questions, Answers & Explanations Database, Question ID 223

Understanding the specific agile methodology that will be followed is the first step that an IS auditor should do to ensure the effectiveness of the project audit. An IS auditor should familiarize themselves with the agile approach, principles, practices, and tools that will be used by the project team, as well as the roles and responsibilities of the project stakeholders. This will help the IS auditor to identify and assess the relevant risks and controls for the project audit. The other options are not the first steps that an IS auditor should do, but rather possible subsequent actions that may depend on the specific agile methodology. References:

CISA Review Manual (Digital Version), Chapter 4, Section 4.3.21

CISA Review Questions, Answers & Explanations Database, Question ID 211

 An IS auditor is conducting a review of a data center. An observation that could indicate an access control issue is muddy footprints directly inside the emergency exit. Access control is a process that ensures that only authorized entities or individuals can access or use an information system or resource, and prevents unauthorized access or use. Access control can be implemented using various methods or mechanisms, such as physical, logical, administrative, etc. Muddy footprints directly inside the emergency exit could indicate an access control issue, as they could suggest that someone has entered the data center through the emergency exit without proper authorization or authentication, and potentially compromised the security or integrity of the data center. Security cameras deployed outside main entrance is not an observation that could indicate an access control issue, but rather a control that could enhance access control, as security cameras are devices that capture and record video footage of the surroundings, and can help monitor and deter unauthorized access or activity. Antistatic mats deployed at the computer room entrance is not an observation that could indicate an access control issue, but rather a control that could prevent static electricity damage, as antistatic mats are devices that dissipate or reduce static charges from people or objects, and can help protect electronic equipment from electrostatic discharge (ESD). Fencing around facility is two meters high is not an observation that could indicate an access control issue, but rather a control that could improve physical security, as fencing is a barrier that encloses or surrounds an area, and can help prevent unauthorized entry or intrusion. 

 The IS auditor should be most concerned about the lack of follow-up education for staff members who failed the phishing simulation test. Phishing simulation tests are designed to assess the level of awareness and susceptibility of staff members to phishing attacks, and to provide feedback and training to improve their security behavior. If staff members who failed the test do not receive follow-up education, they will not learn from their mistakes and may continue to fall victim to real phishing attacks, which could compromise the security of the organization.

The other options are less concerning for the IS auditor:

Test results were not communicated to staff members. This is not ideal, as staff members should receive feedback on their performance and learn from the test results. However, this does not necessarily mean that they did not receive any training or education on how to avoid phishing attacks.

Staff members were not notified about the test beforehand. This is a common practice for phishing simulation tests, as it mimics the real-world scenario where staff members do not know when they will receive a phishing email. The purpose of the test is to measure their spontaneous reaction and awareness, not their preparedness or compliance.

Security awareness training was not provided prior to the test. This is not a major concern, as the test can serve as a baseline measurement of the current level of awareness and susceptibility of staff members, and as a starting point for providing tailored training and education based on the test results.

 Social engineering is a technique that exploits human weaknesses, such as trust, curiosity, or greed, to obtain information or access from a target. An employee is induced to reveal confidential IP addresses and passwords by answering questions over the phone is an example of a social engineering attack method, as it involves manipulating the employee into divulging sensitive information that can be used to compromise the network or system. A hacker walks around an office building using scanning tools to search for a wireless network to gain access, an intruder eavesdrops and collects sensitive information flowing through the network and sells it to third parties, and an unauthorized person attempts to gain access to secure premises by following an authorized person through a secure door are not examples of social engineering attack methods, as they do not involve human interaction or deception. References: [ISACA CISA Review Manual 27th Edition], page 361.

In a RAO model, which stands for Responsible, Accountable, Consulted, and Informed, the accountable role must be assigned to only one individual. The accountable role is the person who has the ultimate authority and responsibility for the outcome of the project or task, and who approves or rejects the work done by the responsible role. The accountable role cannot be delegated or shared, as it is essential to have a clear and single point of accountability for each project or task.

The other roles can be assigned to more than one individual:

Responsible. This is the person who does the work or performs the task. There can be multiple responsible roles for different aspects or phases of a project or task, as long as they are coordinated and supervised by the accountable role.

Informed. This is the person who needs to be notified or updated about the progress or results of the project or task. There can be multiple informed roles who have an interest or stake in the project or task, but who do not need to be consulted or involved in the decision-making process.

Consulted. This is the person who provides input, feedback, or advice on the project or task. There can be multiple consulted roles who have expertise or experience relevant to the project or task, but who do not have the authority or responsibility to approve or reject the work done by the responsible role.

IS auditors primarily provide assurance and oversight. In this context, independent reviews ensure that those responsible for the renovation project are meeting their obligations, following best practices, and managing risks appropriately.

References:

ISACA's Code of Professional Ethics: Emphasizes the IS Auditor's duty to be independent and objective.

The Role of IS Audit: IS Auditors are not project managers but provide objective assessment and guidance regarding controls and risk mitigation within projects.

CISA Review Manual (27th Edition): May have sections discussing the role of IS auditors in infrastructure projects or similar initiatives.

The most assurance over the completeness and accuracy of loan application processing with respect to the implementation of a new system can be obtained by running historical transactions through the new system. Historical transactions are transactions that have been processed and recorded by the old system in the past. Running historical transactions through the new system can provide the most assurance over the completeness and accuracy of loan application processing, by comparing the results and outputs of the new system with those of the old system, and verifying whether they match or differ. This can help identify and resolve any errors or issues that may arise from the new system, such as data conversion, functionality, compatibility, etc. Comparing code between old and new systems is a possible way to obtain some assurance over the completeness and accuracy of loan application processing with respect to the implementation of a new system, but it is not the most effective one. Code is a set of instructions or commands that define how a system operates or functions. Comparing code between old and new systems can provide some assurance over the completeness and accuracy of loan application processing, by checking whether the logic, algorithms, or functions of the new system are consistent or equivalent with those of the old system. However, this may not be sufficient or reliable, as code may not reflect the actual performance or outcomes of the system, and may not detect any errors or issues that may occur at the data or user level. Reviewing quality assurance (QA) procedures is a possible way to obtain some assurance over the completeness and accuracy of loan application processing with respect to the implementation of a new system, but it is not the most effective one. QA procedures are steps or activities that ensure that a system meets its quality standards and requirements, such as testing, verification, validation, etc. Reviewing QA procedures can provide some assurance over the completeness and accuracy of loan application processing, by evaluating whether the new system has been properly tested and verified before implementation. However, this may not be adequate or accurate, as QA procedures may not cover all aspects or scenarios of loan application processing, and may not reveal any errors or issues that may arise after implementation. Loading balance and transaction data to the new system is a possible way to obtain some assurance over the completeness and accuracy of loan application processing with respect to the implementation of a new system, but it is not the most effective one. Balance and transaction data are data that reflect the status and history of loan applications in a system, such as amounts, dates, payments, etc. Loading balance and transaction data to the new system can provide some assurance over the completeness and accuracy of loan application processing, by transferring data from the old system to the new system and ensuring that they are consistent and correct. However, this may not be enough or valid, as balance and transaction data may not represent all aspects or features of loan application processing, and may not indicate any errors or issues that may arise

The most important consideration when planning the next audit after many findings is to follow up on the status of all recommendations, as this will ensure that the audit findings are addressed in a timely and effective manner, and that the root causes of the issues are resolved12. Following up on the status of all recommendations will also help to assess the progress and performance of the IT department, and to identify any new or emerging risks or challenges34.

References

1: What to consider when resolving internal audit findings3 2: A brief guide to follow up4 3: Guidance on auditing planning for Internal Audit2 4: Corrective Action Plan (CAP): How to Manage Audit Findings1

Stakeholder satisfaction is a key indicator of the effectiveness of a QMS, as it reflects the extent to which the QMS meets the expectations and priorities of the customers and other interested parties. A high percentage of stakeholder satisfaction implies that the QMS is delivering consistent and reliable products or services that meet the quality standards and requirements.

References

ISACA CISA Review Manual, 27th Edition, page 253

The Four Main Components of A Quality Management System

The Road to Developing an Effective Quality Management System (QMS)

Understanding the business process flow is crucial as it provides insights into how different applications and organizational functions use and update the database fields in real-time. This perspective helps the auditor validate that appropriate business approvals are in place for these use cases.

References

ISACA CISA Review Manual 27th Edition, Page 128-129 (Business Process Flow)

Answer: B

The most important consideration when developing tabletop exercises within a cybersecurity incident response plan is to identify the scope and scenarios that are relevant to current threats faced by the organization, as this will ensure that the exercises are realistic, meaningful, and effective in testing and improving the incident response capabilities12. The scope and scenarios should reflect the organization’s risk profile, business objectives, and operational environment, and should cover a variety of potential incidents that could impact the organization’s assets, operations, and reputation34.

References

1: Cybersecurity Incident Response Exercise Guidance - ISACA 2: Cybersecurity Tabletop Exercises: Everything You Ever Wanted to Know 3: CISA Tabletop Exercise Package 4: Boost Your Incident Response Plan with Tabletop Exercises

Spreadsheets, often used in EUC, are prone to manual input errors and formula mistakes. These errors can significantly compromise the accuracy and integrity of financial reporting.

References

ISACA CISA Review Manual (Current Edition) - Chapter on End-User Computing (EUC) risks

Industry Research on Spreadsheet Errors: Multiple studies highlight the prevalence of errors in spreadsheets, especially those used for financial purposes.

In reviewing the IT strategic plan, the IS auditor should consider whether it identifies the major IT initiatives that are aligned with the organization’s vision, mission, and objectives, and that support the business strategy and priorities12. The major IT initiatives should also be realistic, measurable, and achievable, and should have clear timelines, budgets, and responsibilities34.

References

1: IT Strategy Template for a Successful Strategic Plan | Gartner2 2: IT Strategy Template for a Successful Strategic Plan | Gartner4 3: Conduct a Strategic Plan Review & Assessment - Governance3 4: Time To Conduct A Strategy Review? Here’s How To Get Started1

EVA is a project management technique that measures the performance of a project by comparing the actual work completed, the actual costs incurred, and the planned costs for the work scheduled. EVA can help determine if the project is on track, ahead of schedule, or behind schedule, and if the project is under budget, over budget, or on budget. EVA can also help forecast the final cost and schedule of the project based on the current performance.

References

ISACA CISA Review Manual, 27th Edition, page 255

18. Project Completion – Project Management – 2nd Edition

How to Measure Project Success | Smartsheet

Quarterly steering committee meetings best demonstrate alignment of the IT department with the corporate mission because they provide a regular forum for strategic planning, decision making, and communication between IT leaders and business stakeholders12. Steering committee meetings help to ensure that IT goals and initiatives are aligned with the business vision, mission, and objectives, and that IT performance and value are monitored and evaluated34.

References

1: IT Governance and the Balanced Scorecard - ISACA Journal

2: IT Steering Committee Best Practices: A Recipe for Success

3: What is IT Governance? - Definition from Techopedia

4: CISA Cybersecurity Strategic Plan | CISA

Materiality is the primary consideration when determining which issues to include in an audit report, as it reflects the significance or importance of the issues to the users of the report. Materiality is a relative concept that depends on the nature, context, and amount of the issues, as well as the expectations and needs of the users. Materiality helps the auditor to prioritize the issues and communicate them clearly and concisely.

References

ISACA CISA Review Manual, 27th Edition, page 256

Materiality in Auditing - AICPA

Materiality in Planning and Performing an Audit - IAASB

DLP technologies are designed to prevent the unauthorized transmission or leakage of sensitive data, such as PII, intellectual property, or financial information, by employees or other insiders. DLP technologies can monitor, detect, and block data in motion, data at rest, and data in use across various channels, such as email, web, cloud, or removable devices. DLP technologies can also help enforce data security policies and compliance requirements.

References

ISACA CISA Review Manual, 27th Edition, page 253

The role of disclosures in risk assessment and mitigation

Mitigate Risk Strategy for Information Management

The best way to ensure that business continuity plans (BCPs) will work effectively in the event of a major disaster is to involve staff at all levels in periodic paper walk-through exercises. This means that the BCPs are tested and validated by the people who will execute them in a real situation, and any gaps, errors, or inconsistencies can be identified and corrected. Paper walk-through exercises are also a good way to raise awareness and train staff on their roles and responsibilities in a BCP scenario, as well as to evaluate the feasibility and effectiveness of the recovery strategies1.

The other options are not the best ways to ensure that BCPs will work effectively, because they do not involve testing or validating the plans. Preparing detailed plans for each business function is important, but it does not guarantee that the plans are realistic, practical, or aligned with the overall business objectives and priorities2. Regularly updating business impact assessments is also essential, but it does not ensure that the BCPs are aligned with the current business environment and risks2. Making senior managers responsible for their plan sections is a good way to assign accountability and authority, but it does not ensure that the plan sections are coordinated and integrated with each other2. References:

Best Practice Guide: Business Continuity Planning (BCP)3

Best Practices for Creating a Business Continuity Plan1

Business Continuity Plan Best Practices

When verifying the accuracy and completeness of migrated data for a new application system replacing a legacy system, it is most effective for an IS auditor to review data analytics findings. Data analytics is a technique that uses software tools and statistical methods to analyze large volumes of data and identify patterns, anomalies, errors or inconsistencies. Data analytics can help to compare the source and target data sets, validate the data quality and integrity, and detect any data loss or corruption during the migration process. The other options are not as effective, because audit trails only record the actions performed on the data, acceptance testing results only verify the functionality of the new system, and rollback plans only provide contingency measures in case of migration failure. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.6

Risk management techniques should be included in an IS development methodology. An IS development methodology is a set of guidelines, standards, and procedures that provide a structured and consistent approach to developing information systems. A good IS development methodology should cover all the phases of the system development life cycle (SDLC), from planning and analysis to design, implementation, testing, and maintenance1.

Risk management techniques are an essential part of an IS development methodology, as they help to identify, assess, prioritize, mitigate, monitor, and communicate the risks that may affect the success of the system development project. Risk management techniques can also help to ensure that the system meets the requirements and expectations of the stakeholders, complies with the relevant laws and regulations, and delivers value to the organization2.

The other options are not as relevant or appropriate as risk management techniques for an IS development methodology. Value-added activity analysis is a technique for evaluating the efficiency and effectiveness of business processes, but it is not specific to IS development3. Access control rules are policies and mechanisms for restricting or granting access to information systems and resources, but they are more related to security management than IS development4. Incident management techniques are methods for handling and resolving incidents that disrupt the normal operation of information systems and services, but they are more related to service management than IS development5.

References:

ISACA, CISA Review Manual, 27th Edition, 2019, p. 1911

ISACA, CISA Review Manual, 27th Edition, 2019, p. 1942

Value-Added Activity Analysis3

Access Control Rules4

Incident Management Techniques5

The best way to mitigate the risk associated with unintentional modifications of complex calculations in end-user computing (EUC) is to execute copies of EUC programs out of a secure library. This will ensure that the original EUC programs are protected from unauthorized changes and that the copies are run in a controlled environment. A secure library is a repository of EUC programs that have been tested, validated, and approved by the appropriate authority. Executing copies of EUC programs out of a secure library can also help with version control, backup, and recovery of EUC programs. Having an independent party review the source calculations, implementing complex password controls, and verifying EUC results through manual calculations are not as effective as executing copies of EUC programs out of a secure library, as they do not prevent or detect unintentional modifications of complex calculations in EUC. References: End-User Computing (EUC) Risks: A Comprehensive Guide, End User Computing (EUC) Risk Management

 Data classification is the process of organizing data into categories based on its sensitivity, value, and risk to the organization. Data classification helps to ensure that data is protected according to its importance and regulatory requirements. Data classification also enables data owners to make informed decisions about data access, retention, and disposal.

To implement a data classification program, it is most important to formalize data ownership. Data owners are the individuals or business units that have the authority and responsibility for the data they create or use. Data owners should be involved in defining the data classification levels, assigning the appropriate classification to their data, and ensuring that the data is handled according to the established policies and procedures. Data owners should also review and update the data classification periodically or when there are changes in the data or its usage.

The other options are not as important as formalizing data ownership when implementing a data classification program. Understanding the data classification levels is necessary, but it is not sufficient without identifying the data owners who will apply them. Developing a privacy policy is a good practice, but it is not specific to data classification. Planning for secure storage capacity is a technical consideration, but it does not address the business and legal aspects of data classification.

References:

ISACA, CISA Review Manual, 27th Edition, 2020, page 247

Data Classification: What It Is and How to Implement It

The best way to reduce the immediate risk associated with using an unsupported version of the software is to segregate the outdated software system from the main network. An unsupported software system may have unpatched vulnerabilities that could be exploited by attackers to compromise the system or access sensitive data. By isolating the system from the rest of the network, the organization can limit the exposure and impact of a potential breach. Verifying all patches have been applied to the outdated software system, closing all unused ports on the outdated software system and monitoring network traffic attempting to reach the outdated software system are also good practices, but they do not address the root cause of the risk, which is the lack of vendor support and updates. References:

CISA Review Manual, 27th Edition, page 2951

CISA Review Questions, Answers & Explanations Database - 12 Month Subscription

A mobile device awareness program would best enable an organization to address the security risks associated with a recently implemented bring your own device (BYOD) strategy. A mobile device awareness program is a set of activities that aim to educate and inform the employees about the benefits, challenges, and best practices of using their personal mobile devices for work purposes. A mobile device awareness program can help the organization to:

Communicate the organization’s policies and expectations regarding BYOD, such as which devices are allowed, what data can be accessed or stored, and what security measures are required.

Raise the employees’ awareness of the potential threats and vulnerabilities that affect their mobile devices, such as malware, phishing, data leakage, or device loss.

Provide the employees with guidance and tips on how to protect their mobile devices and the organization’s data, such as using strong passwords, encryption, antivirus software, remote wipe, or VPN.

Encourage the employees to report any incidents or issues related to their mobile devices, such as suspicious messages, unauthorized access, or device damage.

A mobile device awareness program can help the organization to reduce the security risks associated with BYOD by enhancing the employees’ knowledge, skills, and behavior in using their mobile devices securely and responsibly. A mobile device awareness program can also help the organization to comply with relevant regulations and standards that govern data privacy and security in the cloud1.

The other options are not as effective as a mobile device awareness program in enabling an organization to address the security risks associated with BYOD. Option A, mobile device tracking program, is a tool that allows the organization to monitor and locate the employees’ mobile devices in case of loss or theft. However, this tool may not prevent or detect other types of security risks, such as malware infection or data breach. Option B, mobile device upgrade program, is a process that ensures that the employees’ mobile devices are running the latest versions of operating systems and applications. However, this process may not address other aspects of security, such as user behavior or data protection. Option C, mobile device testing program, is a method that verifies the functionality and compatibility of the employees’ mobile devices with the organization’s systems and networks. However, this method may not cover all the scenarios or factors that may affect the security of the mobile devices or the organization’s data2.

References:

Mobile Device Security Awareness Topics3

Security Awareness Top Ten Topics - #8 Mobile Devices

The greatest concern for an IS auditor reviewing a network printer disposal process is that evidence is not available to verify printer hard drives have been sanitized prior to disposal. This can expose sensitive data to unauthorized parties and cause data breaches. Disposal policies and procedures not being consistently implemented or business units being allowed to dispose printers directly to vendors are compliance issues, but not as critical as data protection. Inoperable printers being stored in an unsecured area is a physical security issue, but not as severe as data leakage. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 387

The most important factor to ensure that electronic evidence collected during a forensic investigation will be admissible in future legal proceedings is to document evidence handling by personnel throughout the forensic investigation. Documentation is essential to establish the chain of custody, prove the integrity and authenticity of the evidence, and demonstrate compliance with legal and ethical standards. Documentation should include information such as the date, time, location, source, destination, method, purpose, result, and authorization of each action performed on the evidence. Documentation should also include any observations, findings, assumptions, limitations, or exceptions encountered during the investigation. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

The most important consideration for an IS auditor when assessing the adequacy of an organization’s information security policy is the business objectives. An information security policy is a document that defines the organization’s approach to protecting its information assets from internal and external threats. It should align with the organization’s mission, vision, values, and goals, and support its business processes and functions1. An information security policy should also be focused on the business needs and requirements of the organization, rather than on technical details or specific solutions2.

The other options are not as important as the business objectives, because they do not directly reflect the organization’s purpose and direction. IT steering committee minutes are records of the discussions and decisions made by a group of senior executives who oversee the IT strategy and governance of the organization. They may provide some insights into the information security policy, but they are not sufficient to evaluate its adequacy3. Alignment with the IT tactical plan is a measure of how well the information security policy supports the short-term actions and projects that implement the IT strategy. However, the IT tactical plan itself should be aligned with the business objectives, and not vice versa4. Compliance with industry best practice is a desirable quality of an information security policy, but it is not a guarantee of its effectiveness or suitability for the organization. Industry best practices are general guidelines or recommendations that may not apply to every organization or situation. An information security policy should be customized and tailored to the specific context and needs of the organization. References:

The 12 Elements of an Information Security Policy | Exabeam1

11 Key Elements of an Information Security Policy | Egnyte2

What is an IT steering committee? Definition, roles & responsibilities …3

What is IT Strategy? Definition, Components & Best Practices | BMC …4

IT Security Policy: Key Components & Best Practices for Every Business 

The mitigating factor that would most significantly minimize the impact of not renewing IT risk acceptances in a timely manner is having documented compensating controls over the business processes. Compensating controls are alternative controls that reduce or eliminate the risk when the primary control is not feasible or cost-effective. The other factors, such as previous approval by senior management, unchanged business environment, and small percentage of issues, do not mitigate the risk as effectively as compensating controls. References: ISACA CISA Review Manual 27th Edition Chapter 1

The best way to validate that appropriate security controls are in place to prevent data loss is to review compliance with data loss and applicable mobile device user acceptance policies. This will ensure that the organization has established clear rules and guidelines for employees to follow when connecting their personal devices to company-owned computers. A walk-through, a DLP tool configuration, and a security awareness training are not sufficient to validate the effectiveness of the controls, as they may not cover all possible scenarios and risks. References: IT Audit Fundamentals Certificate Resources

 Partitioning the work environment from personal space on devices. This would best maintain information security without compromising employee privacy by creating a separate and secure area on the personal mobile devices for work-related data and applications. This way, the organization can protect its information from unauthorized access, loss, or leakage, while respecting the employees’ personal data and preferences on their own devices.

The other options are not as effective as option B in balancing information security and employee privacy. Option A, installing security software on the devices, is a good practice but may not be sufficient to prevent data breaches or comply with regulatory requirements. Option C, preventing users from adding applications, is too restrictive and may interfere with the employees’ personal use of their devices. Option D, restricting the use of devices for personal purposes during working hours, is impractical and difficult to enforce.

References:

ISACA, CISA Review Manual, 27th Edition, 2019

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

Personal Cellphone Privacy at Work1

Protecting your personal information and privacy on a company phone2

Mobile Devices and Protected Health Information (PHI)3

Using your personal phone for work? Here’s how to separate your apps and data4

9 Ways to Improve Mobile Security and Privacy in the Age of Remote Work5

The greatest concern that the IS auditor should have when reviewing an organization’s security information and event management (SIEM) solution is that the SIEM is decentralized. This is because a decentralized SIEM can pose challenges for collecting, correlating, analyzing and reporting on security events and incidents from multiple sources and locations. A decentralized SIEM can also increase the complexity and cost of maintaining and updating the SIEM components, as well as the risk of inconsistent or incomplete security monitoring and response. The IS auditor should recommend that the organization adopts a centralized or hybrid SIEM architecture that can provide a holistic and integrated view of the security posture and activities across the organization. The other findings are not as concerning as a decentralized SIEM, because they can be addressed by implementing best practices and standards for SIEM reporting and configuration. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.4

The most important factor when planning a network audit is to identify the existing nodes on the network. Nodes are devices or systems that are connected to the network and can communicate with each other. Nodes can include servers, workstations, routers, switches, firewalls, printers, scanners, cameras, etc. Identifying the existing nodes on the network will help the auditor to determine the scope, objectives, and methodology of the audit. It will also help the auditor to assess the network topology, architecture, performance, security, and compliance. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

 An IS auditor should be concerned because deleting the files logically does not overwrite the files’ physical data. Deleting a file from a hard disk only removes the reference or pointer to the file from the file system, but does not erase the actual data stored on the disk sectors. The deleted data can still be recovered using special tools or techniques until it is overwritten by new data. This poses a risk of data leakage, theft, or misuse if the hard disk falls into the wrong hands. To securely dispose of a system containing sensitive data, the hard disk should be wiped or sanitized using methods that overwrite or destroy the physical data beyond recovery. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

The finding that should be ranked as the highest risk is that network penetration tests are not performed. Network penetration tests are simulated cyberattacks that aim to identify and exploit the vulnerabilities and weaknesses of the network security controls, such as firewalls, routers, switches, servers, and devices. Network penetration tests are essential for assessing the effectiveness and resilience of the network security posture, and for providing recommendations for improvement and remediation. If network penetration tests are not performed, the organization may not be aware of the existing or potential threats and risks to its network, and may not be able to prevent or respond to real cyberattacks, which can result in data breaches, service disruptions, financial losses, reputational damage, and legal or regulatory penalties. The other findings are also important, but not as risky as the lack of network penetration tests, because they either do not directly affect the network security controls, or they can be addressed by documentation or approval processes. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.4

The greatest concern for an IS auditor reviewing contracts for licensed software that executes a critical business process is that software escrow was not negotiated. Software escrow is an arrangement where a third-party holds a copy of the source code and documentation of a licensed software in a secure location. The software escrow agreement specifies the conditions under which the licensee can access the escrowed materials, such as in case of bankruptcy, termination, or breach of contract by the licensor. Software escrow is important for ensuring the continuity and availability of a critical business process that depends on a licensed software. Without software escrow, the licensee may face significant risks and challenges in maintaining, modifying, or recovering the software in case of any disruption or dispute with the licensor. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

 An IS auditor reviewing the threat assessment for a data center would be most concerned if the exercise was completed by local management, because this could introduce bias, conflict of interest, or lack of expertise in the assessment process. A threat assessment is a systematic method of identifying and evaluating the potential threats that could affect the availability, integrity, or confidentiality of the data center and its assets. A threat assessment should be conducted by an independent and qualified team that has the necessary skills, knowledge, and experience to perform a comprehensive and objective analysis of the data center’s environment, vulnerabilities, and risks1.

The other options are not as concerning as option C for an IS auditor reviewing the threat assessment for a data center. Option A, some of the identified threats are unlikely to occur, is not a problem as long as the likelihood and impact of each threat are properly estimated and prioritized. A threat assessment should consider all possible scenarios, even if they have a low probability of occurrence, to ensure that the data center is prepared for any eventuality2. Option B, all identified threats relate to external entities, is not a flaw as long as the assessment also considers internal threats, such as human errors, malicious insiders, or equipment failures. External threats are often more visible and severe than internal threats, but they are not the only source of risk for a data center3. Option D, neighboring organizations’ operations have been included, is not a mistake as long as the assessment also focuses on the data center’s own operations. Neighboring organizations’ operations may have an impact on the data center’s security and availability, especially if they share physical or network infrastructure or resources. A threat assessment should take into account the interdependencies and interactions between the data center and its external environment4.

References:

ISACA, CISA Review Manual, 27th Edition, 2019

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

Data Center Threats and Vulnerabilities1

Datacenter threat, vulnerability, and risk assessment2

Data Centre Risk Assessment3

The most concerning issue associated with a data center’s CCTV surveillance cameras is that the recordings are not regularly reviewed. This means that any unauthorized access, theft, vandalism, or other security incidents may go unnoticed and unreported. CCTV recordings are a valuable source of evidence and deterrence for data center security, and they should be monitored and audited periodically to ensure compliance with policies and regulations. If the recordings are not reviewed, the data center may face legal, financial, or reputational risks in case of a security breach or an audit failure.

The other options are less concerning because they do not directly affect the security of the data center. CCTV cameras are not required to be installed in break rooms, as they are not critical areas for data protection. CCTV records can be deleted after one year, as long as they comply with the data retention policy of the organization and the applicable laws. CCTV footage does not need to be recorded 24 x 7, as long as there is sufficient coverage of the data center during operational hours and when access is granted to authorized personnel. References:

ISACA Journal Article: Physical security of a data center1

Data Center Security: Checklist and Best Practices | Kisi2

Video Surveillance Best Practices | Taylored Systems

This means that the organization should obtain the source code from the escrow agent and compare it with the current version of the application that they are using. The organization should then identify and apply any changes or updates that are missing or different in the escrow version, so that it matches the current version. This way, the organization can ensure that they have a complete and accurate copy of the source code that reflects their current needs and requirements.

Bringing the escrow version up to date can help the organization to avoid or reduce the risks and costs associated with using an outdated or incompatible version of the source code. For example, an older version of the source code may have bugs, errors, or vulnerabilities that could affect the functionality, security, or performance of the application. An older version of the source code may also lack some features, enhancements, or integrations that could improve the usability, efficiency, or value of the application. An older version of the source code may also not comply with some standards, regulations, or contracts that could affect the quality, reliability, or legality of the application1.

The other options are not as good as bringing the escrow version up to date for the organization. Option A, analyzing a new application that meets the current requirements, is a possible option but it may be more time-consuming, expensive, and risky than updating the existing application. The organization may have to go through a complex and lengthy process of selecting, acquiring, implementing, testing, and migrating to a new application, which could disrupt their operations and performance. The organization may also have to deal with compatibility, interoperability, or data quality issues when switching to a new application2. Option B, performing an analysis to determine the business risk, is a necessary step but not a recommendation for the organization. The organization should already be aware of the business risk of using an application whose vendor has gone out of business and whose escrow has an older version of the source code. The organization should focus on finding and implementing a solution to mitigate or eliminate this risk3. Option D, developing a maintenance plan to support the application using the existing code, is not a feasible option because it assumes that the organization has access to the existing code. However, this is not the case because the vendor has gone out of business and the escrow has an older version of the source code. The organization cannot support or maintain an application without having a complete and accurate copy of its source code.

References:

How Important Is Source Code Escrow - ISACA1

The What and Why of Source Code Escrow2

Unlocking Source Code In Escrow 2023: A Guide To Secure Software3

Integration testing is the best way to ensure that an application is performing according to its specifications, because it tests the interaction and compatibility of different modules or components of the application. Unit testing, pilot testing and system testing are also important, but they do not cover the whole functionality and integration of the application as well as integration testing does. References: CISA Review Manual (Digital Version)1, Chapter 4, Section 4.2.3

 The best way to ensure that a proper cutoff has been established to reinstate transactions and records to their condition just prior to a computer system failure is to use a database management system (DBMS) to dynamically back-out partially processed transactions. A DBMS is a software system that manages the creation, manipulation, retrieval, and security of data stored in a database. A DBMS can provide features such as transaction management, concurrency control, recovery management, and integrity management. A DBMS can dynamically back-out partially processed transactions by using mechanisms such as rollback segments, undo logs, or write-ahead logs. These mechanisms allow the DBMS to restore the database to a consistent state before the failure occurred. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

An appropriate role of internal audit in helping to establish an organization’s privacy program is analyzing risks posed by new regulations. A privacy program is a set of policies, procedures, and controls that aim to protect the personal data of individuals from unauthorized or unlawful collection, use, disclosure, or disposal. A privacy program should comply with the applicable laws and regulations that govern the privacy rights and obligations of individuals and organizations, such as the General Data Protection Regulation (GDPR) or the California Consumer Privacy Act (CCPA). New regulations may introduce new requirements or changes that affect the organization’s privacy program and expose it to potential compliance risks or penalties. Therefore, internal audit can help to establish an organization’s privacy program by analyzing the risks posed by new regulations and providing assurance, advice, or recommendations on how to address them1. The other options are less appropriate or incorrect because:

B. Developing procedures to monitor the use of personal data is not an appropriate role of internal audit in helping to establish an organization’s privacy program, as it is more of a management or operational role. Internal audit should not be involved in designing or implementing the organization’s privacy program, as it would compromise its independence and objectivity. Internal audit should provide assurance on the effectiveness and efficiency of the organization’s privacy program, but not create or execute it2.

C. Defining roles within the organization related to privacy is not an appropriate role of internal audit in helping to establish an organization’s privacy program, as it is more of a governance or strategic role. Internal audit should not be involved in setting or approving the organization’s privacy strategy, objectives, or policies, as it would compromise its independence and objectivity. Internal audit should provide assurance on the alignment and compliance of the organization’s privacy program with its strategy, objectives, and policies, but not define or approve them2.

D. Designing controls to protect personal data is not an appropriate role of internal audit in helping to establish an organization’s privacy program, as it is more of a management or operational role. Internal audit should not be involved in designing or implementing the organization’s privacy program, as it would compromise its independence and objectivity. Internal audit should provide assurance on the adequacy and effectiveness of the organization’s privacy program, but not design or implement it2. References: ISACA Introduces New Audit Programs for Business Continuity/Disaster …, Best Practices for Privacy Audits - ISACA, ISACA Produces New Audit and Assurance Programs for Data Privacy and …

 The type of risk associated with the potential for the auditor to miss a sequence of logged events that could indicate an error in the IPS configuration is detection risk. Detection risk is the risk that the auditor’s procedures will not detect a material misstatement or error that exists in an assertion or a control. Detection risk can be affected by factors such as the nature, timing, and extent of the audit procedures, the quality and sufficiency of the audit evidence, and the auditor’s professional judgment and competence. Detection risk can be reduced by applying appropriate audit techniques, such as sampling, testing, observation, inquiry, and analysis. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

 In a controlled application development environment, the most important segregation of duties should be between the person who implements changes into the production environment and the application programmer. This segregation of duties ensures that no one person can create and deploy code without proper review, testing, and approval. This reduces the risk of errors, fraud, or malicious code being introduced into the production environment.

The other options are not as important as the segregation between the application programmer and the person who implements changes into production, but they are still relevant for achieving a secure and reliable application development environment. The segregation of duties between the person who implements changes into production and the systems programmer is important to prevent unauthorized or untested changes to system software or configuration. The segregation of duties between the person who implements changes into production and the computer operator is important to prevent unauthorized or uncontrolled access to production data or resources. The segregation of duties between the person who implements changes into production and the quality assurance (QA) personnel is important to ensure independent verification and validation of code quality and functionality.

References:

ISACA CISA Review Manual 27th Edition (2019), page 247

Segregation of Duties in an Agile Environment | AKF Partners3

Separation of Duties: How to Conform in a DevOps World4

The best way to facilitate the legal process in the event of an incident is to preserve the chain of custody of the evidence. The chain of custody is a record of who handled, accessed, or modified the evidence, when, where, how, and why. The chain of custody helps to ensure the integrity, authenticity, and admissibility of the evidence in a court of law. The chain of custody also helps to prevent tampering, alteration, or loss of evidence that could compromise the investigation or the prosecution. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

 The greatest challenge to the alignment of business and IT is the lack of chief information officer (CIO) involvement in board meetings. The CIO is the senior executive responsible for overseeing the IT strategy, governance, and operations of the organization, and ensuring that they support the business objectives and needs. The CIO should be involved in board meetings to communicate the value and contribution of IT to the organization, to align the IT vision and direction with the business strategy and priorities, and to advocate for the IT resources and investments required to achieve the desired outcomes. The lack of CIO involvement in board meetings can result in a disconnect between business and IT, a loss of trust and confidence in IT, and missed opportunities for innovation and value creation. The other options are not as challenging as the lack of CIO involvement in board meetings, because they either do not affect the strategic alignment of business and IT, or they can be addressed by other means such as collaboration, negotiation, or escalation. References: CISA Review Manual (Digital Version)1, Chapter 1, Section 1.2.1

Segregation of duties (SoD) is a key internal control that aims to prevent fraud and errors by ensuring that no single individual can perform incompatible or conflicting tasks within a business process. SoD reduces the risk of unauthorized or improper transactions, manipulation of data, or misappropriation of assets.

In the accounts payable department, SoD involves separating the following functions: invoice processing, payment authorization, payment execution, and reconciliation. For example, the person who approves an invoice should not be the same person who issues the payment or reconciles the bank statement.

One of the best ways to ensure appropriate SoD within the accounts payable department is to restrict program functionality according to user security profiles. This means that each user of the accounts payable system should have a unique login and password, and should only have access to the functions that are relevant to their role and responsibilities. For instance, an invoice processor should not be able to approve payments or modify vendor records. This way, the system can enforce SoD and prevent unauthorized or fraudulent activities.

The other options are not as effective as restricting program functionality according to user security profiles. Restricting access to update programs to accounts payable staff only is a general access control measure, but it does not address the SoD issue within the accounts payable department. Including the creator’s user ID as a field in every transaction record created is a useful audit trail feature, but it does not prevent users from performing incompatible functions. Ensuring that audit trails exist for transactions is a detective control that can help identify and investigate any irregularities, but it does not prevent them from occurring in the first place.

Separate authorization for input of transactions. This control would have best prevented this type of fraud in a retail environment by ensuring that the warehouse employee who handles the inventory items does not have the authority to enter adjustments to the inventory system. This would create a segregation of duties that would reduce the risk of collusion and concealment of theft.

The other options are not as effective as option A in preventing this type of fraud. Option B, statistical sampling of adjustment transactions, is a detective control that may help identify fraudulent transactions after they have occurred, but it does not prevent them from happening in the first place. Option C, unscheduled audits of lost stock lines, is also a detective control that may reveal discrepancies between the physical and recorded inventory, but it does not address the root cause of the fraud. Option D, an edit check for the validity of the inventory transaction, is a preventive control that may help verify the accuracy and completeness of the transaction data, but it does not prevent unauthorized or fraudulent adjustments.

References:

ISACA, CISA Review Manual, 27th Edition, 2019

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

Different Types of Inventory Fraud and How to Prevent Them1

6 Ways to Prevent Inventory Fraud in Your Business2

The most likely application input control that would detect data input errors in the customer account number field during the processing of an accounts receivable transaction is a validity check. A validity check is a type of application control that verifies whether the data entered in an application matches a predefined set of values or criteria1. For example, a validity check can compare the customer account number entered by the user with a list of existing customer account numbers stored in a database, and reject any input that does not match any of the valid values2.

The other options are not as likely to detect data input errors in the customer account number field, because they do not compare the input with a predefined set of values or criteria. A limit check is a type of application control that verifies whether the data entered in an application falls within a specified range or limit1. For example, a limit check can ensure that the amount entered for an invoice does not exceed a certain maximum value2. A parity check is a type of application control that verifies whether the data entered in an application has an even or odd number of bits1. For example, a parity check can detect transmission errors in binary data by adding an extra bit to the data and checking whether the number of bits is consistent3. A reasonableness check is a type of application control that verifies whether the data entered in an application is logical or sensible based on other related data or information1. For example, a reasonableness check can ensure that the date entered for an order is not in the future or before the date of creation of the customer account2. References:

What are application controls? Definition, examples & best practices1

General Control Vs Application Control: Key Differences and Example …4

Parity Check - an overview | ScienceDirect Topics

The best recommendation for an IS auditor who finds that one employee has unauthorized access to confidential data is to require the business owner to conduct regular access reviews. Access reviews are periodic assessments of user access rights and permissions to ensure that they are appropriate, necessary, and aligned with the business needs and objectives. Access reviews help to identify and remediate any unauthorized, excessive, or obsolete access that could pose a security risk or violate compliance requirements. The business owner is responsible for defining and approving the access requirements for their data and ensuring that they are enforced and monitored. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

The necessary condition for effective risk management in IT governance is that risk evaluation is embedded in management processes. Risk evaluation is the process of comparing the results of risk analysis with risk criteria to determine whether the risk and/or its magnitude is acceptable or tolerable. Risk evaluation should be integrated into the management processes of planning, implementing, monitoring, and reviewing the IT activities and resources. This will ensure that risk management is aligned with the business objectives, strategies, and values, and that risk responses are timely, appropriate, and effective. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

When reviewing a data classification scheme, it is most important for an IS auditor to determine if the security criteria are clearly documented for each classification. This will help the IS auditor to evaluate if the data classification scheme is consistent, comprehensive, and aligned with the organizational objectives and regulatory requirements. The security criteria should define the level of confidentiality, integrity, and availability for each data classification, as well as the corresponding controls such as access control, rights management, and cryptographic protection1. The other options are less important or incorrect because:

A. Each information asset is not necessarily assigned to a different classification. Data classification schemes usually have a limited number of categories, such as “Sensitive,” “Confidential,” and “Public,” and multiple information assets can belong to the same category2.

C. Senior IT managers are not necessarily identified as information owners. Information owners are typically the business units or functions that create, use, or maintain the information assets, and they may or may not be senior IT managers3.

D. The information owner is not required to approve access to the asset. The information owner is responsible for defining the access requirements and rules for the asset, but the actual approval of access requests may be delegated to other roles, such as data custodians or administrators3. References: Simplify and Contextualize Your Data Classification Efforts - ISACA, 3.7: Establish and Maintain a Data Classification Scheme, Data Classification and Practices - NIST, CISA Exam Content Outline | CISA Certification | ISACA

The best recommendation by the IS auditor for finding that application servers had inconsistent security settings leading to potential vulnerabilities is to perform a configuration review. A configuration review is an audit procedure that involves examining and verifying the security settings and parameters of application servers against predefined standards or best practices. A configuration review can help to identify and remediate any deviations, inconsistencies, or misconfigurations that may expose the application servers to unauthorized access, exploitation, or compromise6. A configuration review can also help to ensure compliance with security policies and regulations, as well as enhance the performance and availability of application servers. The other options are less effective or incorrect because:

A. Improving the change management process is not the best recommendation by the IS auditor for finding that application servers had inconsistent security settings leading to potential vulnerabilities, as it does not address the root cause of the problem or provide a specific solution. While improving the change management process may help to prevent future inconsistencies or misconfigurations in application server settings, it does not ensure that the existing ones are detected and corrected.

B. Establishing security metrics is not the best recommendation by the IS auditor for finding that application servers had inconsistent security settings leading to potential vulnerabilities, as it does not address the root cause of the problem or provide a specific solution. While establishing security metrics may help to measure and monitor the security performance and posture of application servers, it does not ensure that the existing inconsistencies or misconfigurations in application server settings are detected and corrected.

C. Performing a penetration test is not the best recommendation by the IS auditor for finding that application servers had inconsistent security settings leading to potential vulnerabilities, as it does not address the root cause of the problem or provide a specific solution. While performing a penetration test may help to simulate and evaluate the impact of an attack on application servers, it does not ensure that the existing inconsistencies or misconfigurations in application server settings are detected and corrected. References: Configuring system to use application server security - IBM, Application Security Risk: Assessment and Modeling - ISACA, Five Key Components of an Application Security Program - ISACA, ISACA Practitioner Guidelines for Auditors - SSH, SCADA Cybersecurity Framework - ISACA

Asset life cycle management is a technique of asset management where facility managers maximize the usable life of assets through planning, purchasing, using, maintaining, and disposing of assets1. The main aim of asset life cycle management is to reduce costs and increase productivity by optimizing the performance, reliability, and lifespan of assets2. Asset life cycle management can help prevent the situation of having unused applications by ensuring that the applications are aligned with the business needs, objectives, and strategies, and that they are regularly reviewed, updated, or retired as necessary3.

The other options are not as effective as asset life cycle management for preventing unused applications. A formal request for proposal (RFP) process is a method of soliciting bids from potential vendors or suppliers for a project or service. A RFP process can help select the best application for a specific requirement, but it does not ensure that the application will be used or maintained throughout its lifecycle. Business case development procedures are a set of steps that involve defining the problem, analyzing the alternatives, and proposing a solution for a project or initiative. Business case development procedures can help justify the need and value of an application, but they do not guarantee that the application will be utilized or supported after its implementation. An information asset acquisition policy is a document that outlines the rules and standards for acquiring information assets such as applications. An information asset acquisition policy can help ensure that the applications are acquired in a consistent and compliant manner, but it does not address how the applications will be managed or disposed of after their acquisition.

 Developing a risk-based plan considering each entity’s business processes would best help to ensure that IS audit still covers key risk areas within the IT environment as part of its annual plan. A risk-based plan is a plan that prioritizes the audit activities based on the level of risk associated with each area or process. A risk-based plan can help to allocate the audit resources more efficiently and effectively, and provide more assurance and value to the stakeholders1.

By considering each entity’s business processes, the IS audit can identify and assess the specific risks and controls that affect the IT environment of each entity, and tailor the audit objectives, scope, and procedures accordingly. This can help to address the unique needs and expectations of each entity, and ensure that the IS audit covers the key risk areas that are relevant and significant to each entity’s operations, performance, and compliance2.

The other options are not as effective as developing a risk-based plan considering each entity’s business processes in ensuring that IS audit still covers key risk areas within the IT environment as part of its annual plan. Option A, increasing the frequency of risk-based IS audits for each business entity, is not a feasible or efficient solution, as it may increase the audit costs and workload, and create duplication or overlap of audit efforts. Option C, conducting an audit of newly introduced IT policies and procedures, is a limited and narrow approach, as it may not cover all the aspects or dimensions of the IT environment that may have changed or been affected by the split. Option D, revising IS audit plans to focus on IT changes introduced after the split, is a reactive and short-term approach, as it may not reflect the current or future state of the IT environment or the business objectives of each entity.

References:

ISACA, CISA Review Manual, 27th Edition, 2019

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

Risk-Based Audit Planning: A Guide for Internal Audit1

Risk-Based Audit Approach: Definition & Example

The greatest risk associated with the situation of business units purchasing cloud-based applications without IT support is that the applications may not reasonably protect data. Cloud-based applications are software applications that run on the internet, rather than on a local device or network. Cloud-based applications offer many benefits, such as scalability, accessibility, and cost-effectiveness, but they also pose many challenges and risks, especially for data security1.

Data security is the process of protecting data from unauthorized access, use, modification, disclosure, or destruction. Data security is essential for ensuring the confidentiality, integrity, and availability of data, as well as complying with legal and regulatory requirements. Data security is especially important for cloud-based applications, as data are stored and processed on remote servers that are owned and managed by third-party cloud service providers (CSPs)2.

When business units purchase cloud-based applications without IT support, they may not be aware of or follow the best practices and standards for data security in the cloud. They may not perform adequate risk assessments, vendor evaluations, contract reviews, or audits to ensure that the CSPs and the applications meet the organization’s data security policies and expectations. They may not implement appropriate data encryption, backup, recovery, or disposal methods to protect the data in transit and at rest. They may not monitor or control the access and usage of the data by internal or external users. They may not report or respond to any data breaches or incidents that may occur3.

These actions or inactions may expose the organization’s data to various threats and vulnerabilities in the cloud, such as cyberattacks, human errors, malicious insiders, misconfigurations, or legal disputes. These threats and vulnerabilities may result in data loss, leakage, corruption, or compromise, which may have serious consequences for the organization’s reputation, operations, performance, compliance, and liability4.

Therefore, it is essential that business units consult and collaborate with IT support before purchasing any cloud-based applications, and follow the organization’s guidelines and procedures for cloud security. IT support can help business units to select and use cloud-based applications that are suitable and secure for their needs and objectives.

References:

Top 5 Risks With Cloud Software and How to Mitigate Them4

Mitigate risks and secure your cloud-native applications3

12 Risks, Threats & Vulnerabilities in Moving to the Cloud2

Best Practices to Manage Risks in the Cloud1

The best evidence that an organization’s IT strategy is aligned to its business objectives is that the IT strategy is approved by executive management. This implies that the IT strategy has been reviewed and validated by the senior leaders of the organization, who are responsible for setting and overseeing the business objectives. The IT strategy may be modified in response to organizational change, based on IT operational best practices, or have significant impact on the business strategy, but these are not sufficient indicators of alignment without executive approval. References: CISA Review Manual (Digital Version)1, Chapter 1, Section 1.2.1

 The greatest concern for an IS auditor when a post-implementation review was conducted by issuing a survey to users is that the survey questions did not address the scope of the business case. A post-implementation review is a process of evaluating the outcomes and benefits of a project after it has been completed and implemented. A post-implementation review can help to assess whether the project met its objectives, delivered its expected value, and satisfied its stakeholders1. A survey is a method of collecting feedback and opinions from users or other stakeholders about their experience and satisfaction with the project. A survey can help to measure the user acceptance, usability, and functionality of the project deliverables2. A business case is a document that justifies the need for a project based on its expected benefits, costs, risks, and alternatives. A business case defines the scope, objectives, and requirements of the project and provides a basis for its approval and initiation3. Therefore, an IS auditor should be concerned if the survey questions did not address the scope of the business case, as it may indicate that the post-implementation review was not comprehensive, relevant, or aligned with the project goals. The other options are less concerning or incorrect because:

A. The survey results were not presented in detail to management is not a great concern for an IS auditor when a post-implementation review was conducted by issuing a survey to users, as it is more of a communication or reporting issue than an audit issue. While presenting the survey results in detail to management may help to inform them about the project performance and outcomes, it does not affect the validity or quality of the post-implementation review itself.

C. The survey form template did not allow additional feedback to be provided is not a great concern for an IS auditor when a post-implementation review was conducted by issuing a survey to users, as it is more of a design or format issue than an audit issue. While allowing additional feedback to be provided may help to capture more insights or suggestions from users, it does not affect the validity or quality of the post-implementation review itself.

D. The survey was issued to employees a month after implementation is not a great concern for an IS auditor when a post-implementation review was conducted by issuing a survey to users, as it is more of a timing or scheduling issue than an audit issue. While issuing the survey to employees sooner after implementation may help to collect more accurate and timely feedback from users, it does not affect the validity or quality of the post-implementation review itself. References: Post Implementation Review - ISACA, Survey - ISACA, Business Case - ISACA

The most important thing for the company to verify when outsourcing the printing of customer statements is whether the provider’s information security controls are aligned with the company’s. This is because customer statements contain sensitive personal and financial information that need to be protected from unauthorized access, disclosure, modification or destruction. The provider’s information security controls should be consistent with the company’s policies, standards and regulations, and should be audited periodically to ensure compliance. The other options are also relevant, but not as critical as information security. References: CISA Review Manual (Digital Version)1, Chapter 3, Section 3.2.2

The best metric to measure the alignment of IT and business strategy is the percentage of enterprise risk assessments that include IT-related risk. This metric indicates how well the organization identifies and manages the IT risks that could affect its strategic objectives and performance. A high percentage of enterprise risk assessments that include IT-related risk shows that the organization considers IT as an integral part of its business strategy and aligns its IT resources and capabilities with its business needs and goals . References: : CISA Review Manual (Digital Version), Chapter 2: Governance and Management of IT, Section 2.2: IT Strategy, page 67 : CISA Online Review Course, Module 2: Governance and Management of IT, Lesson 2.2: IT Strategy

The best recommendation for an IS auditor when finding that a third-party IT service provider hosts the organization’s HR system in a foreign country is to conduct a privacy impact analysis. A privacy impact analysis is a systematic process that identifies and evaluates the potential risks and impacts of collecting, using, disclosing, and storing personal information. A privacy impact analysis will help the IS auditor to assess the legal, regulatory, contractual, and ethical obligations of the organization and the service provider regarding the protection of personal information. A privacy impact analysis will also help to identify and mitigate any privacy risks and gaps in the service level agreement. References:

CISA Certification | Certified Information Systems Auditor | ISACA

CISA Questions, Answers & Explanations Database

Network segmentation is the best security measure to reduce the risk of propagation when a cyberattack occurs, because it divides the network into smaller subnetworks that are isolated from each other and have different access controls and security policies. This limits the spread of malicious traffic and prevents attackers from accessing sensitive data or systems in other segments. A perimeter firewall, a data loss prevention (DLP) system, and a web application firewall are also useful security measures, but they do not prevent propagation within the network as effectively as network segmentation does. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.3

Visualization technology is the use of software and hardware to create graphical representations of data, such as charts, graphs, maps, images, etc. Visualization technology can help users to understand, analyze, and communicate complex and large amounts of data in an intuitive and engaging way1.

One of the primary advantages of using visualization technology for corporate applications is that it can improve the utilization of resources, such as time, money, human capital, and physical assets. Some of the ways that visualization technology can achieve this are:

Visualization technology can help users to quickly and easily explore, filter, and interact with data, reducing the need for manual data processing and analysis1. This can save time and effort for both data producers and consumers, and allow them to focus on more value-added tasks.

Visualization technology can help users to discover patterns, trends, outliers, correlations, and causations in data that may otherwise be hidden or overlooked in traditional reports or tables1. This can enable users to make better and faster decisions based on data-driven insights, and optimize their strategies and actions accordingly.

Visualization technology can help users to communicate and share data more effectively and persuasively with different audiences, such as customers, partners, investors, regulators, etc1. This can enhance the reputation and credibility of the organization, and foster collaboration and innovation among stakeholders.

Visualization technology can help users to monitor and measure the performance and impact of their activities, products, services, or processes1. This can help users to identify problems or opportunities for improvement, and adjust their plans or actions accordingly.

Visualization technology can help users to create engaging and interactive experiences for their customers or end-users1. This can increase customer satisfaction and loyalty, and generate more revenue or value for the organization.

Therefore, using visualization technology for corporate applications can help organizations to better utilize their resources and achieve their goals.

References:

ISACA, CISA Review Manual, 27th Edition, 2019

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

TechRadar Blog, Best data visualization tools of 20232

IBM Blog, What is Data Visualization?3

TDWI Blog, Data Visualization Technology4

Tableau Blog, What are the advantages and disadvantages of data visualization?

 The best way to help management understand the associated risk of missing backup cycles due to operator error and lack of exception management is to explain the impact to disaster recovery. Disaster recovery is the process of restoring normal operations and functions after a disruptive event, such as a natural disaster, a cyberattack, or a hardware failure. Backup cycles are essential for disaster recovery, because they ensure that the organization has copies of its critical data and systems that can be restored in case of data loss or corruption. If backup cycles are missed due to operator error, and these exceptions are not managed, the organization may not have the latest or complete backups available for disaster recovery, which can result in prolonged downtime, reduced productivity, lost revenue, reputational damage, and legal or regulatory penalties. The other options are not as effective as explaining the impact to disaster recovery, because they either do not address the risk of data loss or corruption, or they focus on operational or technical aspects rather than business outcomes. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.1

The first thing that an IS auditor should do when management responses to an in-person internal control questionnaire indicate a key internal control is no longer effective is to ascertain the existence of other compensating controls. Compensating controls are alternative controls that provide reasonable assurance of achieving the same objective as the original control. The IS auditor should verify whether there are any compensating controls in place that can mitigate the risk of the key control being ineffective, and evaluate their adequacy and effectiveness. The other options are not the first steps, because they either require more information about the compensating controls, or they are actions to be taken after identifying and assessing the compensating controls. References: CISA Review Manual (Digital Version)1, Chapter 2, Section 2.2.3