CISA Sample Questions Answers

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 | CertifiedInformation Systems Auditor | ISACA

CISA Questions, Answers & Explanations Database

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.

 The most important thing for an IS auditor to look for in a project feasibility study is an assessment of whether the expected benefits can be achieved. A project feasibility study is a preliminary analysis that evaluates the viability and suitability of a proposed project based on various criteria, such as technical, economic, legal, operational, and social factors. The expected benefits are the positive outcomes and value that the project aims to deliver to the organization and its stakeholders. The IS auditor should verify whether the project feasibility study has clearly defined and quantified the expected benefits, and whether it has assessed the likelihood and feasibility of achieving them within the project scope, budget, schedule, and quality parameters. The other options are also important for an IS auditor to look for in a project feasibility study, but not as important as an assessment of whether the expected benefits can be achieved, because they either focus on specific aspects of the project rather than the overall value proposition, or they assume that the project will be implemented rather than evaluating its viability. References: CISA Review Manual (Digital Version)1, Chapter 4, Section 4.2.1

One of the challenges in developing a SLA for network services is finding performance metrics that can be measured properly and reflect the quality of service expected by the customer. Establishing a well-designed framework for network services is not a challenge, but a good practice. Ensuring that network components are not modified by the client or reducing the number of entry points into the network are security issues, not SLA issues. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 333

The best method for maintaining the security of corporate applications pushed to employee-owned mobile devices is implementing mobile device management (MDM). MDM is a software solution that allows an organization to remotely manage, configure, and secure the mobile devices that access its network and data. MDM can help protect corporate applications on employee-owned devices by:

Enforcing security policies and settings, such as encryption, password, firewall, antivirus, and VPN.

Controlling the installation, update, and removal of corporate applications and data.

Separating corporate and personal data and applications on the device using containers or profiles.

Monitoring and auditing the device’s compliance status, activity, and location.

Performing remote actions, such as lock, wipe, backup, or restore, in case of loss, theft, or compromise.

MDM can provide a comprehensive and centralized approach to maintain the security of corporate applications on employee-owned devices, regardless of the device type, platform, or ownership. MDM can also help the organization comply with regulatory and industry standards for data protection and privacy.

Enabling remote data destruction capabilities is a useful feature for maintaining the security of corporate applications on employee-owned devices, but it is not the best method by itself. Remote data destruction allows the organization to erase the corporate data and applications from the device in case of loss, theft, or compromise. However, this feature does not prevent unauthorized access or misuse of the corporate data and applications before they are destroyed. Remote data destruction is usually part of an MDM solution.

Disabling unnecessary network connectivity options is a good practice for maintaining the security of corporate applications on employee-owned devices,but it is not the best method by itself. Network connectivity options, such as Wi-Fi, Bluetooth, NFC, or USB, can expose the device to potential attacks or data leakage. Disabling these options when they are not needed can reduce the attack surface and improve battery life. However, this practice does not address other security risks or requirements for the corporate applications on the device. Disabling network connectivity options can also be part of an MDM solution.

Requiring security awareness training for mobile users is an important measure for maintaining the security of corporate applications on employee-owned devices, but it is not the best method by itself. Security awareness training can educate the users about the potential threats and best practices for using their devices securely. It can also help foster a culture of security and responsibility among the users. However, security awareness training cannot guarantee that the users will follow the security policies and guidelines consistently and correctly. Security awareness training should be complemented by technical controls, such as MDM.

References:

Protecting Corporate Data on Mobile Devices for All Companies1

Mobile Device Security: Corporate-Owned Personally-Enabled (COPE)23

 A contingency facility is a backup site that can be used to resume business operations in the event of a disaster or disruption at the primary site. The most important consideration for a contingency facility is that it is located a sufficient distance away from the primary site, so that it is not affected by the same event that caused the disruption. For example, if the primary site is damaged by a fire, flood, earthquake, or terrorist attack, the contingency facility should be in a different geographic area that is unlikely to experience the same hazard. This way, the organization can continue to provide its services and products to its customers and stakeholders without interruption.

The other options are not as important as the location of the contingency facility. The badge access controls, the number of business assets, and the identifiability of the sites are secondary factors that may affect the security and efficiency of the contingency facility, but they are not essential for its functionality. Therefore, option C is the correct answer.

References:

The Importance of Contingency Planning

WHO guidance for contingency planning

Data caching is the most likely cause of poor performance, data inconsistency and integrity issues in an IT application, because it involves storing frequently accessed data in a temporary memory location (cache) to reduce the latency and bandwidth consumption of retrieving data from the original source. However, data caching can also introduce problems such as stale data (when the cache is not updated with changes made to the original source), cache coherence (when multiple caches store copies of the same data and need to be synchronized), and cache corruption (when the cache is damaged or tampered with).

Database clustering is not a likely cause of poor performance, data inconsistency and integrity issues, because it involves distributing data across multiple servers or nodes to improve availability, scalability and load balancing of database operations. Database clustering can also enhance data consistency and integrity by using replication and synchronization mechanisms to ensure that all nodes have the same view of the data.

Reindexing of the database table is not a likely cause of poor performance, data inconsistency and integrity issues, because it involves rebuilding or reorganizing indexes on tables or views to improve query performance and reduce fragmentation of index pages. Reindexing can also improve data consistency and integrity by ensuring that indexes reflect the current state of the data in the tables or views.

Load balancing is not a likely cause of poor performance, data inconsistency and integrity issues, because it involves distributing workloads across multiple servers or resources to optimize resource utilization, throughput and response time of applications. Load balancing can also enhance data consistency and integrity by using algorithms and protocols to route requests to the most appropriate server or resource based on availability, capacity and performance.

References:

Data Caching

Database Clustering

Reindexing Database Tables in SQL Server

[Load Balancing]

 The most effective control to protect information assets in a data center from theft by a vendor is to monitor and restrict vendor activities. A vendor may have legitimate access to the data center for maintenance or support purposes, but they may also have malicious intentions or be compromised by an attacker. By monitoring and restricting vendor activities, the organization can ensure that the vendor only performs authorized tasks and does not access or tamper with sensitive data or equipment. Issuing an access card to the vendor, concealing data devices and information labels, and restricting use of portable and wireless devices are also useful controls, but they are not as effective as monitoring and restricting vendor activities in preventing theft by a vendor. References:

CISA Review Manual, 27th Edition, page 3381

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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, aswell 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 schemesusually 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

Continuous auditing provides the greatest assurance that a middleware application compiling data from multiple sales transaction databases for forecasting is operating effectively12. Continuous auditing involves the use of automated tools to continuously monitor and audit a system’s operations12. This allows for real-time identification and resolution of issues, ensuring that the system is always functioning as expected12. It also provides ongoing assurance about the integrity and reliability of the data being compiled by the middleware application12.

References:

5 Data Integration Methods and Strategies | Talend

What Is Middleware? Definition, Architecture, and Best Practices

If an IS auditor suspects that independence may not have been maintained in past audits, the best course of action is to inform audit management. Audit management has the responsibility and authority to address such issues. They can review the situation, determine if there was indeed a lack of independence, and decide on the appropriate actions to take123. While informing senior management, reevaluating internal controls, and re-performing past audits might be necessary at some point, the first step should be to inform audit management.

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. Amobile device awareness program can also help the organization to comply with relevant regulations and standards that governdata 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 first step when developing a data loss prevention (DLP) solution for a large organization is to conduct a data inventory and classification exercise. This step is essential to identify the types, locations, owners, and sensitivity levels of the data that need to be protected by the DLP solution. A data inventory and classification exercise helps to define the scope, objectives, and requirements of the DLP solution, as well as to prioritize the data protection efforts based on the business value and risk of the data. A data inventory and classification exercise also enables the organization to comply with relevant laws and regulations regarding data privacy and security.

The other options are not the first step when developing a DLP solution, but rather subsequent steps that depend on the outcome of the data inventory and classification exercise. Identifying approved data workflows across the enterprise is a step that helps to design and implement the DLP policies and controls that match the business processes and data flows. Conducting a threat analysis against sensitive data usage is a step that helps to assess and mitigate the risks associated with data leakage, theft, or misuse. Creating the DLP policies and templates is a step that helps to enforce the data protection rules and standards across the organization.

References:

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

Data Loss Prevention—Next Steps - ISACA1

What is data loss prevention (DLP)? | Microsoft Security

An organization relies on an external vendor that uses a cloud-based Software as a Service (SaaS) model to back up its data. SaaS is a model in which the software is centrally hosted and accessed by the user via a web browser using the internet1. The vendor owns and maintains the software and the data, and the organization pays for the use of the service on a subscription or usage basis1. The greatest risk to the organization related to data backup and retrieval is that the vendor may be unable to restore critical data.

Data backup and retrieval are essential processes for ensuring the availability, integrity, and security of data in case of loss, corruption, or damage2. Data backup is the process of creating and storing copies of data in a separate location from the original data2. Data retrieval is the process of accessing and restoring the backed-up data when needed2. Critical data are data that are vital for the operation, continuity, and recovery of the organization3.

If the vendor is unable to restore critical data, the organization may face severe consequences, such as:

Business disruption: The organization may not be able to perform its core functions, deliver its products or services, or meet its customer or stakeholder expectations3.

Revenue loss: The organization may lose income, market share, or competitive advantage due to reduced sales, customer dissatisfaction, or reputation damage3.

Legal liability: The organization may face lawsuits, fines, or penalties for breaching contractual, regulatory, or statutory obligations related to data protection, privacy, or security3.

Recovery cost: The organization may incur additional expenses for repairing or replacing the lost or corrupted data, restoring the system functionality, or compensating the affected parties3.

The other options are not as great as the vendor’s inability to restore critical data. The organization may be locked into an unfavorable contract with the vendor, which may limit its flexibility, control, or choice over the service quality, cost, or duration4. However, this risk can be mitigated by negotiating better terms and conditions, reviewing the contract periodically, or switching to another vendor if possible4. The vendor may be unable to restore data by recovery time objective (RTO) requirements, which are the maximum acceptable time frames for restoring data after a disruption5. However, this risk can be reduced by setting realistic and achievable RTOs, monitoring the vendor’s performance, or implementing alternative recovery strategies if needed5. The organization may not be allowed to inspect the vendor’s data center, which may limit its visibility, transparency, or assurance over the service provider’s infrastructure, security, or compliance. However, this risk can be overcome by requesting third-party audits, certifications, or reports from the vendor that demonstrate their adherence to industry standards and best practices. Therefore, option B is the correct answer.

References:

What is SaaS? Software as a Service | Microsoft Azure

What is Data Backup? - Definition from Techopedia

Critical Data Definition

The Risks of Cloud Computing | Cloud Academy

Recovery Time Objective (RTO) Definition

[Cloud Computing Security Risks: What You Need To Know | CloudHealth by VMware]

Linking incidents to problem management activities would most effectively help to reduce the number of repeated incidents in an organization, because problem management aims to identify and eliminate the root causes of incidents and prevent their recurrence. Testing incident response plans, prioritizing incidents, and training incident management teams are all good practices, but they do not directly address the issue of repeated incidents. References: ISACA ITAF 3rd Edition Section 3600

Water sensors are devices that can detect the presence of water or moisture in a given area. They are often deployed below the floor tiles of a data center to monitor for any water leaks that may damage the equipment or cause electrical hazards. Water sensors can alert the data center staff or trigger an automatic response to prevent or mitigate the water leakage.

The other options are not likely to be deployed below the floor tiles of a data center. Temperature sensors and humidity sensors are usually deployed above the floor tiles to measure the ambient conditions of the data center and ensure optimal cooling and ventilation. Air pressure sensors are typically deployed at the air vents or ducts to monitor the airflow and pressure distribution in the data center.

References:

Data Center Environmental Monitoring

Water Detection in Data Centers

 The best way to ensure that a backup copy is available for restoration of mission critical data after a disaster is to periodically test backups stored in a remote location. Testing backups is essential to verify that the backup copies are valid, complete, and recoverable. Testing backups also helps to identify any issues or errors that may affect the backup process or the restoration of data. Storing backups in a remote location is important to protect the backup copies from physical damage, theft, or unauthorized access that may occur at the primary site. Using an electronic vault for incremental backups, deploying a fully automated backup maintenance system, or using both tape and disk backup systems are not sufficient to ensure that a backup copy is available for restoration of mission critical data after a disaster, as they do not address the need for testing backups or storing them in a remote location. References: Backup and Recovery of Data: The Essential Guide | Veritas, The Truth About Data Backup for Mission-Critical Environments - DATAVERSITY.

 The most critical finding that the IS auditor should consider when reviewing processes for importing market price data from external data providers is that the quality of the data is not monitored. This is because market price data is essential for financial transactions, risk management, valuation and reporting, and any errors or inaccuracies in the data can have significant impact on the organization’s performance, reputation and compliance. The IS auditor should ensure that the organization has established quality criteria and controls for the imported data, such as validity, completeness,timeliness, consistency and accuracy, and that the data is regularly checked and verified against these criteria. The other findings are also important, but not as critical as data quality. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.7

The approach adopted by management in this scenario is risk avoidance. Risk avoidance is the elimination of a risk by discontinuing or not undertaking an activity that poses a threat to the organization3. By moving data center operations to another facility on higher ground, management is avoiding the potential flooding risk that could disrupt or damage the data center. Risk transfer, risk acceptance and risk reduction are other possible approaches for dealing with risks, but they do not apply in this case. References:

CISA Review Manual, 27th Edition, page 641

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 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.

 Control self-assessment (CSA) is a technique that enables business managers and staff to assess and improve the effectiveness of their own controls and risk management processes. CSA can best enable the timely identification of risk exposure, as it allows for continuous monitoring and reporting of risks by those who are closest to the business processes and activities. External audit review, internal audit review, and stress testing are also useful methods for identifying risk exposure, but they are not as timely as CSA, as they are performed periodically or on demand by external or internal parties whomay not have as much insight into the business operations and environment. References: ISACA CISA Review Manual 27th Edition, page 95.

 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 assessmentshould 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, butthey 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 assessmentshould 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 impact if corrective actions are not taken is the most important factor to consider when scheduling follow-up audits. An IS auditor should prioritize the follow-up audits based on the risk and potential consequences of not addressing the audit findings and recommendations. The other options are less important factors that may affect the timing and scope of the follow-up audits, but not their necessity or urgency. References:

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

CISA Review Questions, Answers & Explanations Database, Question ID 207

The best reason to implement a data retention policy is to limit the liability associated with storing and protecting information. A data retention policy is a document that defines how long data should be kept by an organization and how they should be disposed of when they are no longer needed. A data retention policy should comply with the applicable laws and regulations that govern the data retention requirements and obligations of organizations, such as tax laws, privacy laws, or industry standards4. Implementing a data retention policy can help to limit the liability associated with storing and protecting information by reducing the amount of data that need to be stored and secured, minimizing the risk of data breaches or leaks, ensuringcompliance with legal or contractual obligations, and avoiding potential fines or penalties for non-compliance5. The other options are less relevant or incorrect because:

B. Documenting business objectives for processing data within the organization is not a reason to implement a data retention policy, as it is more related to data governance than data retention. Data governance refers to the policies, procedures, and controls that define how data are collected, used, managed, and shared within an organization. Data governance helps to ensure that data are aligned with business objectives and support decision making6.

C. Assigning responsibility and ownership for data protection outside IT is not a reason to implement a data retention policy, as it is more related to data accountability than data retention. Data accountability refers to the identification and assignment of roles and responsibilities for data protection among different stakeholders within an organization. Data accountability helps to ensure that data are handled appropriately and securely by authorized parties7.

D. Establishing a recovery point objective (RPO) for disaster recovery procedures is not a reason to implement a data retention policy, as it is more related to data backup than data retention. Data backup refers to the process of creating copies of data that can be restored in case of data loss or corruption. Data backup helps to ensure that data are available and recoverable in case of disaster8. RPO is a measure of the maximum amount of data that canbe lost or acceptable in case of disaster9. References: Data Retention Policy - ISACA, DataRetention - ISACA, Data Governance - ISACA, Data Accountability - ISACA, Data Backup - ISACA, Recovery Point Objective - ISACA

 The most important thing for an IS auditor to determine during the detailed design phase of a system development project is that acceptance test criteria have been developed. Acceptance test criteria define the expected functionality, performance and quality of the system, and are used to verify that the system meets the user requirements and specifications. The IS auditor should ensure that the acceptance test criteria are clear, measurable and agreed upon by all stakeholders. Program coding standards have been followed is something that the IS auditor should check during the coding or testing phase, not the detailed design phase. Data conversion procedures have been established or the design has been approved by senior management are things that the IS auditor should verify during the implementation phase, not the detailed design phase. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 323

Recent third-party IS audit reports would be most helpful in determining the effectiveness of the IT governance framework of the target company. IT governance is a framework that defines the roles, responsibilities, and processes for aligning IT strategy with business strategy. A third-party IS audit is an independent and objective examination of an organization’s IT governance framework by an external auditor. Recent third-party IS audit reports can provide reliable and unbiased evidence of the strengths, weaknesses, and maturity of the IT governance framework of the target company. The other options are not as helpful as recent third-party IS audit reports, as they may not be as comprehensive, accurate, or current as external audits. References: CISA Review Manual, 27th Edition, page 94

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

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

An application’s audit trail is a record of all actions or events that occur within or affect an application, such as user activities, system operations, data changes, errors, exceptions, etc. An audit trail can provide evidence and accountability for an application’s functionality and performance, and support auditing, monitoring, troubleshooting, and investigation purposes. An IS auditor should ensure that an application’s audit trail has adequate security, which means that it is protected from unauthorized access, modification, deletion, or disclosure. Adequate security can help ensure that an audit trail maintains its integrity, reliability, and availability, and prevents tampering or manipulation by attackers or insiders who want to hide their tracks or evidence of their actions. Logs all database records is a possible feature of an application’s audit trail, but it is not the most important thing for an IS auditor to ensure, as logging all database records may not be necessary or feasible for some applications, and may generate excessive or irrelevant data that can affect the storage or analysis of the audit trail. Is accessible online is a possible feature of an application’s audit trail, but it is not the most important thing for an IS auditor to ensure, as online accessibility may not be required or desirable for some applications, and may introduce security or privacy risks for the audit trail. Does not impact operational efficiency is a desirable outcome of an application’s audit trail, but it is not the most important thing for an IS auditor to ensure, as operational efficiency may not be the primary objective or concern of anapplication’s audit trail, and may depend on other factors or trade-offs such as storage capacity, performance speed, or data quality. 

 The best way to ensure payment transaction data is restricted to the appropriate users is implementing role-based access at the application level. Role-based access is a method of access control that assigns permissions or privileges to users based on their roles or functions within an organization or system. Role-based access can help ensure that payment transaction data is restricted to the appropriate users, by allowing only authorized users who have a legitimate need orpurpose to access or use the payment transaction data, and preventing unauthorized or unnecessary access or use by other users. Implementing two-factor authentication is a possible way to enhance the security and verification of user identities, but it is not the best way to ensure payment transaction data is restricted to theappropriate users, as it does not define what permissions or privileges users have on the payment transaction data. Restricting access to transactions using network security software is a possible way to protect the network communication and transmission of payment transaction data, but it is not the best way to ensure payment transaction data is restricted to the appropriate users, as it does not specify what actions or operations users can perform on the payment transaction data. Using a single menu for sensitive application transactions is a possible way to simplify the user interface and navigation of payment transaction data, but it is not the best way to ensure payment transaction data is restricted to the appropriate users, as it does not limit what users can access or use the payment transaction data. 

 A nondisclosure agreement (NDA) is the best way to protect an organization’s proprietary code during a joint-development activity involving a third party. An NDA is a legal contract that binds the parties involved in a joint-development activity to keep confidential any information, data or materials that are shared or exchanged during the activity. An NDA specifies what constitutes confidential information, how it can be used, disclosed or protected, how long it remains confidential, what are the exceptions and remedies for breach of confidentiality, and other terms and conditions. An NDA can help to protect an organization’s proprietary code from being copied, modified, distributed or exploited by unauthorized parties without its consent or knowledge. The other options are not as effective as option B, as they do not address confidentiality issues specifically. A statement of work (SOW) is a document that defines the scope, objectives, deliverables, tasks, roles, responsibilities, timelines and costs of a joint-development activity, but it does not cover confidentiality issues explicitly. A service level agreement (SLA) is a document that defines the quality, performance and availability standards and metrics for a service provided by one party to another party in a joint-development activity, but it does not cover confidentiality issues explicitly. A privacy agreement is a document that defines howpersonal information collected from customers or users is collected, used, disclosed and protected by one party or both parties in a joint-development activity, but it does not cover confidentiality issues related to proprietary code. References: CISA Review Manual (Digital Version) , Chapter 3: Information Systems Acquisition, Development & Implementation, Section 3.2: Project Management Practices.

Comprehensive and Detailed Step-by-Step Explanation:

A mature risk management program ensures that risk assessmentsdirectly influence decision-makingto align IT risks with business objectives.

Risk Assessment Results Used for Decision-Making (Correct Answer – A)

Demonstrates that risk management is embedded in business processes.

Enables proactive risk mitigation strategies.

Example:A company identifies a cybersecurity risk and delays the launch of a new cloud service until additional controls are in place.

Risk Owner Evaluating All Risk Attributes (Incorrect – B)

Important, but risk management is a shared responsibility.

Metrics Dashboard Approved by Management (Incorrect – C)

A useful tool, but does not indicate effective risk management.

Regular Updates to the Risk Register (Incorrect – D)

Keeping records updated is necessary but not a strong indicator of maturity.

References:

ISACA CISA Review Manual

COBIT 2019: Risk Governance

ISO 31000 (Risk Management Framework)

Comprehensive and Detailed Step-by-Step Explanation:

Ineffective incident detectionis the greatest concern becauseearly detection is crucialfor minimizing damage from security incidents. If an organization fails to detect incidentspromptly, attackers may exploit vulnerabilities for extended periods.

Ineffective Incident Detection (Correct Answer – A)

Leads todelayed response, increasingpotential damage.

Example:A company fails to detect a ransomware attack forseveral days, allowing significant data loss.

Ineffective Incident Dashboard (Incorrect – B)

A dashboard helpsvisualizeincidents but doesnot impact detection.

Ineffective Incident Classification (Incorrect – C)

Important, butmisclassificationis asecondary issueif detection fails.

Ineffective Post-Incident Review (Incorrect – D)

Affectsfuture improvementsbut does notimpact immediate response.

References:

ISACA CISA Review Manual

NIST 800-61 (Incident Response Guide)

AWeb Application Firewall (WAF) (A) is the best control to mitigate SQL injection attacks because it can detect and block malicious SQL queries before they reach the application.WAFs analyze incoming requests, filter SQL injection attempts, and provide an additional layer of security for web applications.

Other options:

SQL server hardening (B)improves security but does not specifically address SQL injection.

Patch management (C)is necessary but does not provide immediate protection against new SQL injection attacks.

Physical controls (D)are unrelated to application-layer threats like SQL injection.

The effectiveness of an organization’s security awareness program can be measured by capturing data on changes in the way people react to threats, such as the ability to recognize and avoid social engineering attacks1. An increase in the number of phishing emails reported by employees indicates that they are more aware of the signs and risks of phishing, and are more likely to take appropriate actions to prevent or mitigate the impact of such attacks23.

References

1: The Importance Of Measuring Security Awareness 2: Measuring the effectiveness of your security awareness program 3: How effective is security awareness training?

The effectiveness of an organization’s security awareness program can be measured by capturing data on changes in the way people react to threats, such as the ability to recognize and avoid social engineering attacks1. An increase in the number of phishing emails reported by employees indicates that they are more aware of the signs and risks of phishing, and are more likely to take appropriate actions to prevent or mitigate the impact of such attacks23.

References

1: The Importance Of Measuring Security Awareness 2: Measuring the effectiveness of your security awareness program 3: How effective is security awareness training?

 The best environment for copying data and transforming it into a compatible data warehouse format is the staging environment. The staging environment is a temporary area where data from various sources are extracted, transformed, and loaded (ETL) before being moved to the data warehouse. The staging environment allows for data cleansing, validation, integration, and standardization without affecting the source or target systems. The testing environment is not suitable for copying data and transforming it into a compatible data warehouse format, as it is used for verifying and validating the functionality and performance of applications or systems. The replication environment is not suitable for copying data and transforming it into a compatible data warehouse format, as it is used for creating identical copies of data or systems for backup or recovery purposes. The development environment is not suitable for copying data and transforming it into a compatible data warehouse format, as it is used for creating or modifying applications or systems. References:

CISA Review Manual, 27th Edition, pages 475-4761

CISA Review Questions, Answers & Explanations Database, Question ID: 2642

Penetration testing is a method of evaluating the security of a system or network by simulating an attack from a malicious source. Penetration testing typically consists of four phases: planning, discovery, attacks, and reporting. In the discovery phase, penetration testers gather information about the target system or network, such as host detection, domain name system (DNS) interrogation, port scanning, service identification, operating system fingerprinting, vulnerability scanning, etc. This information can help to identify potential entry points, weaknesses, or vulnerabilities that can be exploited in the subsequent attack phase. Host detection and DNS interrogation are techniques that can be used in the discovery phase to determine the active hosts and their IP addresses and hostnames on the target network. References: [ISACA CISA Review Manual 27th Edition], page 368.

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 ISauditor 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

The best audit procedure to determine whether a firewall is configured in compliance with the organization’s security policy is reviewing the parameter settings. Parameter settings are values or options that define how a firewall operates and functions, such as rules, filters, ports, protocols, etc. By reviewing the parameter settings of a firewall, an IS auditor can verify whether they match with the organization’s security policy, which is a document that outlines the security objectives, requirements, and guidelines for an organization’s information systems and resources. Reviewing the system log is a possible audit procedure to determine whether a firewall is configured in compliance with the organization’s security policy, but it is not the best one, as a system log records events or activities thatoccur on a firewall, such as connections, requests, responses, errors, alerts, etc., and may not indicate whether they comply with the organization’s security policy. Interviewing the firewall administrator is a possible audit procedure to determine whether a firewall is configured in compliance with the organization’s security policy, but it is not the best one, as a firewall administrator may not provide accurate or reliable information about the firewall configuration, and may have conflicts of interest or ulterior motives. Reviewing the actual procedures is a possibleaudit procedure to determine whether a firewall is configured in compliance with the organization’s security policy, but it is not the best one, as actual procedures describe how a firewall is configured and maintained, such as installation, testing, updating, etc., and may not reflect whether they comply with the organization’s security policy. 

 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 toidentify 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.

The primary reason for an IS auditor to use data analytics techniques is to reduce detection risk. Detection risk is the risk that an IS auditor will fail to detect material errors or irregularities in the information systems environment. By using data analytics techniques, such as data extraction, analysis, visualization, and reporting, an IS auditor can enhance the audit scope, coverage, efficiency, and effectiveness. Data analytics techniques can help an IS auditor to identify anomalies, patterns, trends, correlations, and outliers in large volumes of data that may indicate potential issues or risks. Technology risk, control risk, and inherent risk are types of audit risk that are not directly affected by the use of data analytics techniques by an IS auditor. References: [ISACA Journal Article: Data Analytics for Auditors]

 In an online application, data architecture provides the most information about the transaction audit trail, as it describes how data are created, stored, processed, accessed and exchanged among different components of the application. Data architecture includes data models, schemas, dictionaries, metadata, standards and policies that define the structure, quality, integrity, security and governance of data. Data architecture can help the IS auditor to trace the origin, flow, transformation and destination of data in an online transaction, and to identify the key data elements, attributes and relationships that are relevant for audit purposes. A system/process flowchart is a graphical representation of the sequence of steps or activities that are performed by a system or process. A system/process flowchart can provide some information about the transaction audit trail, but it is not as detailed or comprehensive as data architecture. A system/process flowchart shows the inputs, outputs, decisions and actions of a system or process, but it does not show the data elements, attributes and relationships that are involved in each step or activity. A file layout is a specification of the format and structure of a data file. A file layout can provide some information about the transaction audit trail, but it is not as detailed or comprehensive as data architecture. A file layout shows the fields, types, lengths and positions of data in a file, but it does not show the origin, flow, transformation and destination of data in an online transaction. Source code documentation is a description of the logic, functionality and purpose of a program or module written in a programming language. Source code documentation can provide some information about the transaction audit trail, but it is not as detailed or comprehensive as data architecture. Source code documentation shows the instructions, variables and parameters that are used to perform calculations and operations on data, but it does not show the data elements, attributes and relationships that are involved in each instruction or operation. References: CISA Review Manual (Digital Version) 1, Chapter 4: Information Systems Operations and Business Resilience, Section 4.2: Data Administration Practices.

 Developing the CSA questionnaire is an activity that would allow an IS auditor to maintain independence while facilitating a control self-assessment (CSA). An IS auditor can design and provide a CSA questionnaire to help the business units or process owners to evaluate their own controls and identify any issues or improvement opportunities. This will enable an IS auditor to support and guide the CSA process without compromising their objectivity or independence. The other options are activities that would impair an IS auditor’s independence while facilitating a CSA, as they involve implementing, completing, or developing remediation actions for control issues. References:

CISA Review Manual (Digital Version), Chapter 2, Section 2.41

CISA Review Questions, Answers & Explanations Database, Question ID 215

The first thing that should be done before allowing users to connect personal devices to the corporate network is to implement an acceptable use policy. An acceptable use policy is a document that defines the rules and guidelines for using personal devices on the corporate network, such as security requirements, access rights, responsibilities, and consequences. An acceptable use policy can help to protect the organization from potential risks such as data leakage, malware infection, or legal liability. The other options are not as important as implementing an acceptable use policy, as they do notestablish the boundaries and expectations for using personal devices on the corporate network. References: CISA Review Manual, 27th Edition, page 318

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.

The completeness of the vulnerability scanning process depends on the accuracy and currency of the organization’s systems inventory, which is a list of all the hardware and software assets that are owned or used by the organization. A complete and up-to-date systems inventory can help ensure that all the systems are identified and scanned for vulnerabilities, and that no system is missed or overlooked. Vulnerability scanning results are reported to the CISO is a good practice for ensuring accountability and visibility of the vulnerability management process, but it is not the most important thing to verify when determining the completeness of the vulnerability scanning process, as reporting does notguarantee that all the systems are scanned. The organization is using a cloud-hosted scanning tool for identification of vulnerabilities is a possible option for conducting vulnerability scanning, but it is not the most important thing to verify when determining the completeness of the vulnerability scanning process, as the type of scanning tool does not affect the scope or coverage of the scanning. Access to the vulnerability scanning tool is periodically reviewed is a critical control for ensuring the security and integrity of the vulnerability scanning tool, but it is not the most important thing to verify when determining the completeness of the vulnerability scanning process, as access review does not ensure that all the systems are scanned. 

 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 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

Clustering is a technique that groups multiple servers or nodes together to act as one system, providing high availability, scalability, and load balancing for applications or services. Clustering can improve system resiliency, which is the ability of a system to withstand or recover from failures or disruptions without compromising its functionality or performance. Clustering can achieve this by providing redundancy and fault tolerance for critical components or processes, enabling automatic failover and recovery in case of node failures, distributing workload among multiple nodes to avoid overloading or bottlenecks, and allowing dynamic addition or removal of nodes to meet changingdemand or capacity needs. Clustering may also decrease system response time by improving performance and efficiency through load balancing and parallel processing, but this is not its primary purpose. Clustering may facilitate faster backups by enabling concurrent backup operations across multiple nodes, but this is not its main benefit. Clustering may improve the recovery time objective (RTO), which is the maximum acceptable time for restoring a system or service after a disruption, by reducing the downtime and data loss caused by failures, but this is not the best reason for using clustering, as there may be other factors that affect the RTO, such as backup frequency, recovery procedures, and testing methods. 

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 anactivity 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 anInternet 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. 

 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

The most information about the transaction audit trail in an online application can be obtained by reviewing the system/process flowchart. A system/process flowchart is a diagram that illustrates the sequence of steps, activities, or events that occur within or affect a system or process. A system/process flowchart can provide the most information about the transaction audit trail in an online application, by showing how transactions are initiated, processed, recorded, and completed, and identifying the inputs, outputs, controls, and dependencies involved in each transaction. File layouts are specifications that define how data are structured or organized on a file or database. File layouts can provide some information about the transaction audit trail in an online application, by showing what data elements are stored or retrieved for each transaction, but they do not provide information about how transactions are executed or tracked. Data architecture is a framework that defines how data are collected, stored, managed, and used within an organization or system. Data architecture can provide some information about the transaction audit trail in an online application, by showing what data sources, models, standards, and policies are used for each transaction, but they do not provide information about how transactions are performed or monitored. Source code documentation is a description or explanation of the source code of a software program or application. Source code documentation can provide some information about the transaction audit trail in an online application, by showing what logic, algorithms, or functions are used for each transaction, but they do not provide information about how transactions are handled or audited. 

 Incremental backups are backups that only copy the data that has changed since the last backup, whether it was a full or incremental backup. The main reason to use incremental backups is to minimize the backup time and resources, as they require less storage space and network bandwidth than full backups. Incremental backups can also improve key availability metrics, such as recovery point objective (RPO) and recovery time objective (RTO), but that is not their primary purpose. Reducing costs associated with backups and increasing backup resiliency and redundancy are possible benefits of incremental backups, but they depend on other factors, such as the backup frequency, retention policy, and media type. References: CISA Review Manual (Digital Version): Chapter 5 - Information Systems Operations and Business Resilience

The IS auditor’s primary concern when an organization has recently implemented a Voice-over IP (VoIP) communication system is a single point of failure for both voice and data communications. VoIP is a technology that allows voice communication over IP networks such as the internet. VoIP can offer benefits such as lower costs, higher flexibility, and better integration with other applications. However, VoIP also introduces risks such as dependency on network availability, performance, and security. If both voice and data communications share the same network infrastructure and devices, then a single point of failure can affect both services simultaneously and cause significant disruption to business operations. Therefore, the IS auditor should evaluate the availability and redundancy of the network components and devices that support VoIP communication. The other options are not as critical as a single point of failure for both voice and data communications, as they do not pose a direct threat to business continuity. References: CISA Review Manual, 27th Edition, page 385

 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

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 clearunderstanding of the scope, criteria, and objectivesof 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 major advantage of moving from many desktop PCs to a thin client architecture is that desktop application software will never have to be upgraded. A thin client architecture is a type of client-server architecture that uses lightweight or minimal devices (thin clients) as clients that connect to a central server that provides most of the processing and storage functions. A thin client architecture can offer several benefits over a traditional desktop PC architecture, such as lower cost, higher security, easier maintenance, etc. One of these benefits is that desktop application software will never have to be upgraded on thin clients, as all the applications are installed and updated on the server, and accessed by thin clients through a network connection. This can save time and money for installing and upgrading software on individual devices, and ensure consistency and compatibility among different devices. The security of the desktop PC is enhanced is a possible advantage of moving from many desktop PCs to a thin client architecture, but it is not the major one. A thin client architecture can enhance the security of desktop PCs by reducing the exposure orvulnerability of data and applications on individual devices, and centralizing the security management and control on the server. However, this advantage may depend on other factors such as network security, server security, user authentication, etc. Administrative security can be provided for the client is a possible advantage of moving from many desktop PCs to a thin client architecture, but it is not the major one. A thin client architecture can provide administrative security for clients by allowing administrators to configure and manage client devices remotely from the server, and enforce policies and restrictions on client access or usage. However, this advantage may depend on other factors such as network reliability, server availability, user compliance, etc. System administration can be better managed is a possible advantage of moving from many desktop PCs to a thin client architecture, but it is not the major one. A thin client architecture can improve system administration by simplifying and streamlining the tasks and activities involved in maintaining and supporting client devices, such as backup, recovery, troubleshooting, etc., and consolidating them on the server. However, this advantage may depend on other factors such as network bandwidth, server capacity, user satisfaction

The best approach for management in developing a test plan is to use processing parameters that are simulated by production entities and customers. This is because using realistic data and scenarios can help to evaluate the functionality, performance, reliability, and security of the new system under actual operating conditions and expectations. Using processing parameters that are randomly selected by a test generator, provided by the vendor of the application, or randomly selected by the user may not be sufficient or representative of the production environment and may not reveal all the potential issues or defects of the new system. References: [ISACA CISA Review Manual 27th Edition], page 266.

 Team member assignments based on individual competencies is the most important factor to meet the IS audit standard for proficiency. Proficiency is the ability to apply knowledge, skills and experience to perform audit tasks effectively and efficiently. The IS audit standard for proficiency requires that IS auditors must possess the knowledge, skills and discipline to perform audit tasks in accordance with applicable standards, guidelines and procedures. Team member assignments based on individual competencies is a way to ensure that each IS auditor is assigned to audit tasks that match their level of proficiency, and that the audit team as a whole has sufficient and appropriate proficiency to conduct the audit. The other options are not as important as option C, as they do not ensure that the IS auditors have the required proficiency to perform audit tasks. Having a globally recognized audit certification is a way to demonstrate proficiency in IS auditing, but it does not guarantee that the IS auditor has the specific knowledge, skills and experience needed for a particular audit task or system. Technical co-sourcing is a way to supplement the proficiency of the IS audit team by hiring external experts or consultants to perform certain audit tasks or functions, but it does not replace the need for internal IS auditors to have adequate proficiency. Having a supervisor review the new auditors’ work is a way to ensure quality and accuracy of the audit work, but it does not ensure that the new auditors have the necessary proficiency to perform audit tasks independently or competently. References: CISA Review Manual (Digital Version) , Chapter 1: Information Systems Auditing Process, Section 1.4: Audit Skills and Competencies.

Business stakeholders being involved in approving the IT strategy best demonstrates that IT strategy is aligned with organizational goals and objectives. IT strategy is a plan that defines how IT resources andcapabilities will support and enable the achievement of business goals and objectives. Business stakeholders are the individuals or groups who have an interest or influence in the organization’s activities and outcomes. By involving business stakeholders in approving the IT strategy, the organization can ensure that the IT strategy reflects and supports the business needs, expectations, and priorities. The other options do not necessarily indicate that IT strategy is aligned with organizational goals and objectives, as they do not involve the participation or feedback of business stakeholders. References: CISAReview Manual, 27th Edition, page 97

The best source of information for an IS auditor to use when determining whether an organization’s information security policy is adequate is the risk assessment results. The risk assessment results provide the auditor with an overview of the organization’s risk profile, including the identification, analysis, and evaluation of the risks that affect the confidentiality, integrity, and availability of the information assets. The auditor can use the risk assessment results to compare the organization’s information security policy with the risk appetite, risk tolerance, and risk treatment strategies of the organization. The auditor can also use the risk assessment results to evaluate if the information security policy is aligned with the organization’s objectives, requirements, and regulations.

Some of the web sources that support this answer are:

Performance Measurement Guide for Information Security

ISO 27001 Annex A.5 - Information Security Policies

[CISA Certified Information Systems Auditor – Question0551]

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.

The greatest concern for an IS auditor when an international organization intends to roll out a global data privacy policy is that local regulations may contradict the policy. Data privacy regulations vary across different countries and regions, and they may impose different or conflicting requirements on how personal data can be collected, processed, stored, transferred, and disclosed. The organization should ensure that its global data privacy policy complies with the applicable local regulations in each jurisdiction where it operates, or risk facing legal sanctions or reputational damage. Requirements may become unreasonable, but this is not a major concern for an IS auditor, as it is a business decision that should be based on a cost-benefit analysis. The policy may conflict with existing application requirements, but this is not a serious concern for an IS auditor, as it can be resolved by modifying or updating the applications to align with the policy. Local management may not accept the policy, but this is not a critical concern for an IS auditor, as it can be mitigated by providing adequate training and awareness on the policy and its benefits. References:

CISA Review Manual, 27th Edition, pages 406-4071

CISA Review Questions, Answers & ExplanationsDatabase, Question ID: 2592

When auditing the alignment of IT to the business strategy, it is most important for the IS auditor to evaluate deliverables of new IT initiatives against planned business services. This can help the IS auditor to assess whether the IT initiatives are meeting the business needs and expectations, delivering value and benefits, and supporting the business objectives and goals. Comparing the organization’s strategic plan against industry best practice is a possible technique for auditing the alignment of IT to the business strategy, but it is not the most important thing for the IS auditor to do, as industry best practice may not be applicable or relevant to the specific context or situation of the organization. Interviewing senior managers for their opinion of the IT function is a possible technique for auditing the alignment of IT to the business strategy, but it is not the most important thing for the IS auditor to do, as senior managers’ opinions may be subjective or biased, and may not reflect the actual performance or outcomes of the IT function. Ensuring an IT steering committee is appointed to monitor new IT projects is a possible control for ensuring the alignment of IT to the business strategy, but it is not the most important thing for the IS auditor to do, as an IT steering committee may not be effective or efficient in monitoring new IT projects, and may not have sufficient authority or influence over the IT function. 

 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 softwareprogram 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

For an organization that has plans to implement web-based trading, it would be most important for an IS auditor to verify that the organization’s information security plan includes security requirements for the new application. Security requirements are statements that define what security features and functions are needed to protect the confidentiality, integrity, and availability of the web-based trading application and its data. Security requirements should be identified and documented during the planning phase of the application development life cycle, before any design or coding activities take place. Attributes for system passwords, security training prior to implementation, and firewall configuration for the web server are also important aspects of information security, but they are not as essential as security requirements for ensuring that the web-based trading application meets its security objectives.

 The primary focus of a post-implementation review is to verify that user requirements have been met. User requirements are specifications that define what users need or expect from a system or service, such as functionality, usability, reliability, etc. User requirements are usually gathered and documented at the beginning of a project, and used as a basis for designing, developing, testing, and implementing a system or service. A post-implementation review is an evaluation that assesses whether a system or service meets its objectives and delivers its expected benefits after it has been implemented. The primary focus of a post-implementation review is to verify that user requirements have been met, as this can indicate whether the system or service satisfies the user needs and expectations, provides value and quality to the users, and supports the user goals and tasks. Enterprise architecture (EA) has been complied with is a possible focus of a post-implementation review, but it is not the primary one. EA is a framework that defines how an organization’s business processes, information systems, and technology infrastructure are aligned and integrated to support its vision and strategy. EA has been complied with, as this can indicate whether the system or service fits with the organization’s current and future state, and follows the organization’s standards and principles. Acceptance testing has been properly executed is a possible focus of a post-implementation review, but it is not the primary one. Acceptance testing is a process that verifies whether a system or service meets the user requirements and expectations before it is accepted by the users or stakeholders. Acceptance testing has been properly executed, as this can indicate whether the system or service has been tested and validated by the users or stakeholders, and whether any issues or defects have been identified and resolved. User access controls have been adequately designed is a possible focus of a post-implementation review, but it is not the primary one. User access controls are mechanisms that ensure that only authorized users can access or use a system or service, and prevent unauthorized access or use. User access controls have been adequately designed, as this can indicate whether the system or service has appropriate security and privacy measures in place, and whether any risks or threats have been mitigated. 

 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 andconclusions. 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.

 The IS quality assurance (QA) group is responsible for ensuring that program changes adhere to established standards. Program changes are modifications made to software applications or systems to fix errors, improve performance, add functionality, or meet changing requirements. Program changes should follow established standards for documentation, authorization, testing, implementation, and review. The IS QA group is responsible for verifying that program changes comply with these standards and meet the expected quality criteria. Designing procedures to protect dataagainst accidental disclosure; ensuring that the output received from system processing is complete; and monitoring the execution of computer processing tasks are not responsibilities of the IS QA group. References: [ISACA CISA Review Manual 27th Edition], page 304.

 Upon completion of audit work, an IS auditor should distribute a summary of general findings to the members of the auditing team. This is to ensure that the audit team members are aware of the audit results, have an opportunity to provide feedback, and can agree on the audit conclusions andrecommendations. Providing a report to senior management prior to discussion with the auditee, providing a report to the auditee stating the initial findings, and reviewing the working papers with the auditee are not appropriate actions for an IS auditor to take upon completion of audit work, as they may compromise the audit independence, objectivity, and quality. References: ISACA CISA Review Manual 27th Edition, page 221

 Ongoing monitoring of the audit activities is the most important activity to include as part of the quality assurance (QA) program requirements for an internal audit department. An IS auditor should perform regular reviews and evaluations of the audit processes, methods, standards, and outcomes to ensure that they comply with the QA program objectives and criteria. This will help to maintain and improve the quality and consistency of the audit services and deliverables. The other options are less important activities to include as part of the QA program requirements, as they may involve long-term resource planning, user satisfaction reports, or feedback from internal audit staff. References:

CISA Review Manual (Digital Version), Chapter 2, Section2.61

CISA Review Questions, Answers & Explanations Database, Question ID 224

 Access rights provisioned according to scheme would best help to support an auditor’s conclusion about the effectiveness of an implemented data classification program. This would indicate that the data classification program has been properly implemented and enforced, and that the data is protected according to its sensitivity and value. The other options are not sufficient to demonstrate the effectiveness of a data classification program, as they do not show how the data is actually accessed and used by authorized users. References:

CISA Review Manual (Digital Version), Chapter 6, Section 6.2.31

CISA Review Questions, Answers & Explanations Database, Question ID 2042

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. 

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

 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’spolicies 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 thatprotects 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 indicator of the effectiveness of an organization’s incident response program is the financial impact per security event. This metric measures the direct and indirect costs associated with security incidents, such as loss of revenue, reputation damage, legal fees, recovery expenses, and fines. By reducing the financial impact per security event, the organization can demonstrate that its incident response program is effective in mitigating the consequences of security breaches and restoring normal operations as quickly as possible. Number of successful penetration tests, percentage of protected business applications, and number of security vulnerability patches are indicators of the security posture of the organization, but they do not reflect the effectiveness of the incident response program. References: ISACA Journal Article: Measuring Incident Response Effectiveness

 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

Ensuring access rules agree with policies is an information systems security officer’s primary responsibility for business process applications. An information systems security officer should verifythat the access controls implemented for the business process applications are consistent with the organization’s security policy and objectives. The other options are not the primary responsibility of an information systems security officer, but rather the tasks of an application owner, a senior management, or a business analyst. References:

CISA Review Manual (Digital Version), Chapter 7, Section 7.3.11

CISA Review Questions, Answers & Explanations Database, Question ID 208

The best source of information for IT management to estimate resource requirements for future projects is the records of actual time spent on projects. This data can provide a realistic and reliable basis for forecasting future resource needs based on historical trends and patterns. The records of actual time spent on projects can also help IT management to identify any gaps or inefficiencies in resource allocation and utilization. The human resources (HR) sourcing strategy is not a good source of information for estimating resource requirements for future projects, as it may not reflect the actual demand and availability of IT resources. The peer organization staffing benchmarks are not a good source of information for estimating resource requirements for future projects, as they may not account for the specific characteristics and needs of each organization. The budgeted forecast for the next financial year is not a good source of information for estimating resource requirements for future projects, as it may not be based on accurate or realistic assumptions. References:

CISA Review Manual, 27th Edition, pages 465-4661

CISA Review Questions, Answers & Explanations Database,Question ID: 263

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.

 The type of firewall that provides the greatest degree of control against hacker intrusion is an application level gateway. A firewall is a device or software that filters or blocks network traffic based on predefined rules or policies. A firewall can help protect an information system or networkfrom unauthorized access or attack by hackers or other malicious entities. An application level gateway is a type of firewall that operates at the application layer of the network model (layer 7), which is where user applications communicate with each other over the network. An application level gateway provides the greatest degree of control against hacker intrusion, by inspecting and analyzing the content and context of each network packet at the application level, such as protocols, commands, requests, responses, etc., and allowing or denying access based on specific criteria or conditions. An application level gateway can also perform additional functions such as authentication, encryption, caching, logging, etc., to enhance the security and performance of network traffic. A circuit gateway is a type of firewall that operates at the transport layer of the network model (layer 4), which is where data are transferred between end points over the network. A circuit gateway provides a moderate degree of control against hacker intrusion by establishing a secure connection between two end points (such as client and server) and relaying network packets between them without inspecting or analyzing their content. A circuit gateway can also perform functions such as encryption, authentication, or address translation to improve the security and privacy of network traffic. A packet filtering router is a type of firewall that operates at the network layer of the network model (layer 3), which is where data are routed between different networks or subnets. A packet filtering router provides a low degree of control against hacker intrusion by examining the header of each network packet and allowing or denying access based on basic criteria such as source address, destination address, port number, protocol, etc. A packet filtering router can also perform functions such as routing, forwarding, or address translation tooptimize the delivery and efficiency of network traffic. A screening router is a type of firewall that operates at the network layer of the network model (layer 3), which is where data are routed between different networks or subnets. A screening router provides a low degree of control against hacker intrusion by examining the header of each network packet and allowing or denying access based on basic criteria such as source address, destination address, port number, protocol, etc. A screening router can also perform functions such as routing, forwarding, or address translation to optimize the delivery and efficiency of network traffic. 

 A business impact analysis (BIA) is a process that identifies and evaluates the potential effects or consequences of disruptions or disasters on an organization’s critical business functions or processes. A BIA can help prioritize the recovery of critical functions by assessing their importance and urgency for the organization’s operations, objectives, and stakeholders, and determining their recovery time objectives (RTOs), which are the maximum acceptable time for restoring a functionafter a disruption. A business continuity plan (BCP) testing is a process that verifies and validates the effectiveness and readiness of a BCP, which is a document that outlines the strategies and procedures for ensuring the continuity of critical business functions in the event of a disruption or disaster. A BCP testing does not prioritize the recovery of critical functions, but rather evaluates how well they are recovered according to the BCP. A disaster recovery plan (DRP) testing is a process that verifies and validates the effectiveness and readiness of a DRP, which is a document that outlines the technical and operational steps for restoring the IT systems and infrastructure that support critical business functions in the event of a disruption or disaster. A DRP testing does not prioritize the recovery of critical functions, but rather evaluates how well they are supported by the IT systems and infrastructure according to the DRP. A risk assessment is a process that identifies and analyzes the potential threats and vulnerabilities that could affect an organization’s critical business functions or processes. A risk assessment does not prioritize the recovery of critical functions, but rather estimates their likelihood and impact of being disrupted by various risk scenarios. 

 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 ofcollecting, 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

 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

 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 preventingany 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 thepayment 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 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.

 Stress testing is a type of performance testing that evaluates the behavior and reliability of a system under extreme conditions, such as high workload, limited resources, or concurrent users. Stress testing should ideally be carried out under a test environment with production workloads, as this would simulate the most realistic and demanding scenario for the system without affecting the actual production environment. A production environment with production workloads is not suitable for stress testing, as it could cause disruption or damage to the system and its users. A production environment with test data is not suitable for stress testing, as it could compromise the integrity and security of the production data. A test environment with test data is not suitable for stress testing, as it could underestimate the potential issues and risks that could occur in the production environment. References:

CISA Review Manual, 27th Edition, pages 471-4721

CISA Review Questions, Answers & Explanations Database,Question ID: 261

Compared to developing a system in-house, acquiring a software package means that the need for testing by end users is unchanged. This is because end users are still the ultimate customers and beneficiaries of the system, and they need to ensure that the software package meets their requirements, expectations, and satisfaction. End user testing, also known as user acceptance testing (UAT) or beta testing, is the final stage of testing performed by the user or client to determine whether the softwarecan be accepted or not1. Enduser testing is important for both in-house developed and acquired software packages, as it helps to verify the functionality, usability, performance, and reliability of the system2. End user testing also helps to identify and resolve any defects, errors, or issues that may not have been detected by the developers or vendors3.

Therefore, option B is the correct answer.

Option A is not correct because end user testing is not eliminated by acquiring a software package. Even though the software package may have been tested by the vendor or supplier, it may still have bugs, compatibility issues, or configuration problems that need to be fixed before deployment4. Option C is not correct because end user testing is not increased by acquiring a software package. The scope and extent of end user testing depend on various factors, such as the complexity, criticality, and customization of the system, and not on whether it is developed in-house or acquired. Option D is not correct because end user testing is not reduced by acquiring a software package. The software package may still require modifications or integrations to suit the specific needs and environment of the organization, and these changes need to be tested by the end users.

References:

Chapter 4 Methods of Software Acquisition5

What is User Acceptance Testing (UAT): A Complete Guide1

What Is End-to-End Testing? (With How-To and Example)3

How to Evaluate New Software in 5 Steps4

User Acceptance Testing (UAT) in ERP Projects

User Acceptance Testing for Packaged Software

The most significant impact to an organization that does not use an IT governance framework is inadequate alignment of IT plans and business objectives. IT governance is a framework for the governance and management of enterprise information and technology (I&T) that supports enterprise goal achievement1. IT governance helps to ensure that IT investments and activities are aligned with the business strategy, vision, and values of the organization. IT governance also helps to optimize the value of IT, manage IT-related risks, and measure and monitor IT performance1.

Without an IT governance framework, an organization may face challenges such as:

Lack of clarity and direction for IT decision making

Inconsistent or conflicting IT priorities and demands

Inefficient or ineffective use of IT resources and capabilities

Poor quality or delivery of IT services and products

Increased exposure to IT-related threats and vulnerabilities

Reduced customer satisfaction and trust in IT

Missed opportunities for innovation and competitive advantage

Therefore, an organization that does not use an IT governance framework may fail to achieve its business objectives and may lose its competitive edge in the market.

References:

COBIT 2019 Framework Introduction and Methodology, Section 1.1: What Is Governance of Enterprise I&T?

IT Governance: Definitions, Frameworks and Planning, Section 1: What Is IT Governance?

The best course of action for a security administrator who is called in the middle of the night by the on-call programmer who needs access to the live system is to give the programmer an emergency ID for temporary access and review the activity. This is because:

Requiring that a change request be completed and approved may delay the resolution of the problem and cause further damage or disruption to the system or business operations. A change request is a formal document that describes the proposed change, its rationale, impact, benefits, risks, costs, and approval process. A change request is usually required for planned or scheduled changes, not for emergency or urgent changes.

Giving the programmer read-only access to investigate the problem may not be sufficient or effective, as the programmer may need to perform actions or tests that require write or execute permissions. Read-only access means that the user can only view or copy data or files, but cannot modify or delete them.

Reviewing activity logs the following day and investigating any suspicious activity may not prevent or detect any unauthorized or malicious actions by the programmer in real time. Activity logs are records of events and actions that occur within a system or network. Activity logs can provide evidence and accountability for system activities, but they are not proactive or preventive controls.

Therefore, giving the programmer an emergency ID for temporary access and reviewing the activity is the best course of action, as it allows the programmer to access the live system and resolve the problem quickly, while also ensuring that the security administrator can monitor and verify the programmer’s activity and revoke the access when it is no longer needed. An emergency ID is a temporary account that grants a user elevated privileges or access to a system or resource for a specific purpose and duration. An emergency ID should be:

Created and authorized by a security administrator or manager

Assigned to a specific user and purpose

Limited in scope and time

Logged and audited

Revoked and deleted after use

Some of the best practices for emergency access to live systems are12:

Establish clear policies and procedures for requesting, approving, granting, monitoring, reviewing, and revoking emergency access

Define criteria and scenarios for emergency access, such as severity, impact, urgency, and risk

Implement controls to prevent unauthorized or unnecessary use of emergency access, such as multifactor authentication, approval workflows, alerts, notifications, and time restrictions

Implement controls to track and audit emergency access activities, such as logging, reporting, analysis, and investigation

Implement controls to ensure accountability and responsibility for emergency access users, such as attestation, justification, documentation, and feedback

The best option that facilitates strategic program management is aligning projects with business portfolios (option C). This is because:

Strategic program management is the coordinated planning, management, and execution of multiple related projects that are directed toward the same strategic goals12.

Aligning projects with business portfolios means ensuring that the projects within a program are aligned with the organization’s strategic objectives, vision, and mission .

Aligning projects with business portfolios helps to prioritize the most valuable and impactful projects, optimize the allocation of resources, monitor the progress and performance of the program, and deliver the expected benefits and outcomes .

Implementing stage gates (option A) is a process of reviewing and approving projects at predefined points in their lifecycle to ensure that they meet the quality, scope, time, and cost criteria. While this can help to control and improve the project management process, it does not necessarily facilitate strategic program management, as it does not address the alignment of projects with business portfolios.

Establishing a quality assurance (QA) process (option B) is a process of ensuring that the project deliverables meet the quality standards and requirements of the stakeholders. While this can help to enhance the quality and satisfaction of the project outcomes, it does not necessarily facilitate strategic program management, as it does not address the alignment of projects with business portfolios.

Tracking key project milestones (option D) is a process of monitoring and reporting the completion of significant events or deliverables in a project. While this can help to measure and communicate the progress and status of the project, it does not necessarily facilitate strategic program management, as it does not address the alignment of projects with business portfolios.

Therefore, the best option that facilitates strategic program management is aligning projects with business portfolios (option C), as this ensures that the projects within a program are consistent with the organization’s strategic goals and objectives.

References: 1: Program Management: The Key to Strategic Execution 2: The Ultimate Guide to Program Management [2023] • Asana : Project Portfolio Management - PMI : Aligning Projects with Strategy - Harvard Business Review : What Is Stage-Gate Process? - ProjectManager.com : Quality Assurance in Project Management - PMI : What Is a Milestone in Project Management? - TeamGantt

The best recommendation for the auditor to make is D. Line management should regularly review and request modification of access rights. Access rights are the permissions and privileges granted to users to access, view, modify, or delete data or resources on a system or network1. Excessive rights are access rights that are not necessary or appropriate for a user’s role or function, and may pose a risk of unauthorized or inappropriate use of data or resources2. Therefore, it is important to ensure that access rights are alignedwith the principle of least privilege, which means that users should only have the minimum level of access required to perform their duties2.

Line management is responsible for overseeing and supervising the activities and performance of their staff, and ensuring that they comply with the organization’s policies and standards3. Therefore, line management should regularly review and request modification of access rights for their staff, as they are in the best position to:

Understand the roles and functions of their staff, and determine the appropriate level of access rights needed for them to perform their duties effectively and efficiently.

Monitor and evaluate the usage and behavior of their staff, and identify any changes or anomalies that may indicate excessive or inappropriate access rights.

Communicate and collaborate with IT security or system administrators, who are responsible for granting, revoking, or modifying access rights, and request any necessary adjustments or corrections.

The primary objective of a control self-assessment (CSA) is to educate functional areas on risks and controls. CSA is a technique that allows managers and work teams directly involved in business units, functions or processes to participate in assessing the organization’s risk management and control processes1. CSA can help functional areas to obtain a clear and shared understanding of their major activities and objectives, to foster an improved awareness of risk and controls among management and staff, to enhance responsibility and accountability for risks and controls, and to highlight best practices and opportunities to improve business performance2.

The other options are not the primary objective of a CSA. Ensuring appropriate access controls are implemented is a specific type of control that may be assessed by a CSA, but it is not the main goal of the technique. Eliminating the audit risk by leveraging management’s analysis is not a realistic ordesirable outcome of a CSA, as audit risk can never be completely eliminated, and management’s analysis may not be sufficient or reliable without independent verification. Gaining assurance for business functions that cannot be audited is not a valid reason for conducting a CSA, as all business functions should be subject to audit, and a CSA is not a substitute for an audit.

References:

Control Self Assessments - PwC

Control self-assessment - Wikipedia

Control Self Assessment - AuditNet

The most useful metric for management to consider when reviewing a project portfolio is the net present value (NPV) of the portfolio. NPV is a measure of the profitability and value of a project or a portfolio of projects, taking into account the time value of money and the expected cash flows. NPV compares the present value of the future cash inflows with the present value of the initial investment and shows how much value is created or lost by undertaking a project or a portfolio of projects1. A positive NPV indicates that the project or portfolio is worth more than its cost and will generate a positive return on investment. A negative NPV indicates that the project or portfolio is worth less than its cost and will result in a loss. Therefore, NPV helps management to prioritize andselect the most profitable and valuable projects or portfolios that align with the organizational strategy and objectives2. The other options are less useful or incorrect because:

A. Cost of projects divided by total IT cost is not a useful metric for reviewing a project portfolio, as it does not reflect the benefits, value, or return of the projects. It only shows the proportion of IT budget allocated to the projects, which may not be indicative oftheir strategic importance or alignment3.

B. Expected return divided by total project cost is not a useful metric for reviewing a project portfolio, as it does not account for the time value of money and the timing of cash flows. It only shows the average return per unit of cost, which may not be comparable across different projects or portfolios with differentdurations, risks, and cash flow patterns4.

D. Total cost of each project is not a useful metric for reviewing a project portfolio, as it does not reflect the benefits, value, or return of the projects. It only shows theinitial investment required for eachproject, which may not be indicative of their profitability or viability5. References: Portfolio, Program and Project Management Using COBIT 5 - ISACA, Project PortfolioManagement - ISACA, CISA Review Manual (Digital Version), Standards, Guidelines, Tools and Techniques

The best recommendation for improving IT governance within the organization is to implement key performance indicators (KPIs). KPIs are measurable values that show how effectively the organization is achieving its key business objectives. KPIs can help the organization tomonitor and evaluate the performance, efficiency, and alignment of its IT processes and resources with its business goals and strategies1.

The other options are not as effective as implementing KPIs for improving IT governance. Option B, implementing annual third-party audits, is a good practice but may not be sufficient or timely to identify and address the issues or gaps in IT governance. Option C, benchmarking organizational performance against industry peers, is a useful technique but may not reflect the specific needs and expectations of the organization’s stakeholders. Option D, requiring executive management to draft IT strategy, is a necessary step but not enough to ensure that IT governance is implemented and monitored throughout the organization.

 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

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.

 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

 Validating that assets are protected according to assigned classification is the primary role of the IS auditor in an organization’s information classification process. An IS auditor should evaluate whether the information security controls are adequate and effective in safeguarding the information assets based on their classification levels. The other options are not the primary role of the IS auditor, but rather the responsibilities of the information owners, custodians, or security managers. References:

CISA Review Manual (Digital Version), Chapter 6, Section 6.2.31

CISA Review Questions, Answers & Explanations Database, Question ID 206

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)

Comprehensive and Detailed Step-by-Step Explanation:

Consolidating multiple applications on asingle serverincreases the risk that aserver outagewillimpact multiple applicationssimultaneously.

More Applications Affected by Outage (Correct Answer – B)

Asingle point of failurecoulddisrupt multiple services.

Example:If aconsolidated server crashes, all hosted applications gooffline.

Higher OS License Fees (Incorrect – A)

License feesmay increase, butdowntime risk is a greater concern.

Simplified Asset Management (Incorrect – C)

True, butdoes not outweigh the availability risk.

Fewer Vulnerability Scans (Incorrect – D)

Reducing the number of serversdoes not reduce security risks.

References:

ISACA CISA Review Manual

NIST 800-160 (System Security Engineering)

To reduce false positive alerts, it is essential to carefully configure a limited set of rules tailored to the organization's specific data loss prevention needs. This ensures that the DLP tool accurately identifies true positives and reduces the occurrence of false alarms.

References

ISACA CISA Review Manual 27th Edition, Page 304-305 (DLP Tool Configuration)

Answer: B

The effectiveness of an information security awareness program is best measured by assessing real-world behavior rather than subjective feedback or indirect metrics. Social engineering exercises simulate real-world attack scenarios, testing whether employees can identify and respond appropriately to security threats. This directly evaluates the program's impact on employee behavior and awareness.

Measuring User Satisfaction (Option A):While useful for feedback, satisfaction does not measure the effectiveness of awareness in preventing security incidents.

Reviewing Security Staff Performance Evaluations (Option C):This focuses on staff capabilities rather than the awareness program's effectiveness.

Analyzing Help Desk Calls (Option D):This might provide insight into recurring issues but does not directly measure the program's success in changing user behavior.

Conducting social engineering exercises aligns with best practices for assessing organizational security awareness.

Comprehensive and Detailed Step-by-Step Explanation:

Ensuring data integrity iscritical, even when handling publicly available information.

Option A (Incorrect):While tracking system interfaces is useful formonitoring, it is not thegreatest concernif the data being transferred is publicly available.

Option B (Incorrect):Encryption isimportant, but if the data is alreadypublic, therisk impact is lowercompared to data integrity issues.

Option C (Incorrect):Data interception may not be a critical issue forpublicdata unless it leads to modification or exploitation.

Option D (Correct):If thedata from the originating system differsfrom the downloaded data, it indicates adata integrity failure. This could result from system errors, transmission faults, or tampering, making it thehighest riskfor an IS auditor to address.

 Periodically reviewing log files is the most effective way to detect intrusion attempts from outside the organization, as they can provide evidence of unauthorized access attempts, source IP addresses, timestamps and other relevant information. Using smart cards with one-time passwords or installing biometrics-based authentication can prevent unauthorized access, but not detect it. Configuring the router as a firewall can block unwanted traffic, but not log it. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 361

The best way to ensure data integrity across system interfaces is to perform reconciliation. Reconciliation is the process of comparing and verifying the data from different sources or systems to ensure that they are consistent, accurate, and complete. Reconciliation can help to identify and resolve any discrepancies, errors, or anomalies in the data that could affect the quality, reliability, or validity of the information. Reconciliation can also help to detect and prevent any unauthorized or fraudulent data manipulation or modification. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

The best description of an audit risk is that the financial report may contain undetected material errors. Audit risk is the risk that the auditor expresses an inappropriate opinion on the financial report when it contains material misstatements or errors. Audit risk consists of three components: inherentrisk, control risk, and detection risk. Inherent risk is the susceptibility of an assertion or a control to a material misstatement or error due to factors such as complexity, volatility, fraud, or human error. Control risk is the risk that a material misstatement or error will not be prevented or detected by the internal controls. 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. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

 The most significant risk in virtualizing the server environment without making any other changes to the network or security infrastructure is the inability of the network intrusion detection system (IDS) to monitor virtual server-to-server communications. This can create blind spots for the IDS and allow malicious traffic to bypass detection. A vulnerability in the virtualization platform affecting multiple hosts is a potential risk, but not necessarily more significant than the loss of visibility. Data center environmental controls not aligning with new configuration or system documentation not being updated to reflect changes in the environment are operational issues, not security issues. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 373

The best control to mitigate attacks that redirect Internet traffic to an unauthorized website is to perform domain name system (DNS) server security hardening. DNS servers are responsible for resolving domain names into IP addresses, and they are often targeted by attackers who want to manipulate or spoof DNS records to redirect usersto malicious websites4. By applying security best practices to DNS servers, such as encrypting DNS traffic, implementing DNSSEC, restricting access and updating patches, the organization can reduce the risk of DNS hijacking attacks. A network-based firewall, user security awareness training and a strong password policy are also important controls, but they are not as effective as DNS server security hardening in preventing this specific type of attack. References:

CISA Review Manual, 27th Edition, page 4021

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

 The best evidence that adequate resources are now allocated to successfully recover the systems is a service level agreement (SLA). An SLA is a contract between a service provider and a customer that defines the scope, quality, and terms of the service delivery. An SLA should include measurable and verifiable indicators of the service performance, such as availability, reliability, capacity, security, and recovery. An SLA should also specify the roles, responsibilities, and expectations of both parties, as well as the remedies and penalties for non-compliance. An SLA can help to ensure that the third-party vendor has allocated sufficient hardware and other resources to meet the recovery objectives and requirements of the organization. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

 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 Howto Implement It

 A network vulnerability assessment is a process of identifying and evaluating the weaknesses and exposures in a network that could be exploited by attackers to compromise the confidentiality, integrity, or availability of the network or its resources. A network vulnerability assessment typically involves scanning the network devices, such as routers, switches, firewalls, servers, and workstations, using automated tools that compare the device configurations, software versions, and patch levels against a database of known vulnerabilities. A network vulnerability assessment can also include manual testing and verification of the network architecture, design, policies, and procedures. One of the main objectives of a network vulnerability assessment is to detect and report any misconfiguration and missing updates in the network devices that could pose a security risk1. Misconfiguration refers to any deviation from the recommended or best practice settings for the network devices, such as weak passwords, open ports, unnecessary services, default accounts, or incorrect permissions. Missing updates refer toany outdated or unsupported software or firmware that has not been patched with the latest security fixes or enhancements from the vendors2. Misconfiguration and missing updates are common sources of network vulnerabilities that can be exploited by attackers to gain unauthorized access, executemalicious code, causedenial of service, or escalate privileges on the network devices3. Therefore, an IS auditor should expect to see misconfiguration and missing updates in a network vulnerability assessment. The other options are less relevant or incorrect because:

B. Malicious software and spyware are not usually detected by a network vulnerability assessment, as they are more related to the content and behavior of the network traffic ratherthan the configuration and patch level of the network devices. Malicious software and spyware are programs that infect or monitor the network devices or their users for malicious purposes, such as stealing data, displaying ads, or performing remote commands. Malicious software and spyware can be detected by other security tools, such as antivirus software, firewalls, or intrusion detection systems4.

C. Zero-day vulnerabilities are not usually detected by a network vulnerability assessment, as they are unknown or undisclosed vulnerabilities that have not been reported or patched by the vendors or the security community. Zero-day vulnerabilities are rare and difficult to discover, as they require advanced techniques and skills to exploit them. Zero-day vulnerabilities can be detected by other security tools, such as intrusion prevention systems, anomaly detection systems, or artificial intelligence systems5.

D. Security design flaws are not usually detected by a network vulnerability assessment, as they are more related to the logic and functionality of the network rather than the configuration and patch level of the network devices. Security design flaws are errors or weaknesses in the network architecture, design, policies, or procedures that could compromise the security objectives of the network. Securitydesign flaws can be detected by other security methods, such as security reviews, audits, or assessments6. References: Network VulnerabilityAssessment - ISACA, Network Vulnerability Scanning - NIST, Network Vulnerabilities - SANS, Malware - ISACA, Zero-Day Attacks - ISACA, Security Design Principles - NIST

The best way to enforce the principle of least privilege on a server containing data with different security classifications is to apply access controls determined by the data owner. The principle of least privilege states that users should only have the minimum level of access required to perform their tasks. The data owner is the person who has the authority and responsibility to classify, label, and protect the data according to its sensitivity and value. The data owner can define the access rightsand permissions for each user or role based on the data classification policy and the business needs. This will ensure that only authorized and appropriate users can access the data and prevent unauthorized or excessive access that could compromise the confidentiality, integrity, or availability of the data. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

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 first task that an IS auditor should complete during the preliminary planning phase of a database security review is to determine which databases will be in scope. The scope defines the boundaries and objectives of the audit, as well as the resources, time, and budget required. The IS auditor should identify the databases that are relevant to the audit based on factors such as their criticality, risk, complexity, size, type, location, and ownership. The IS auditor should also consider the regulatory, contractual, and organizational requirements that apply to the databases. By defining the scope clearly and accurately, the IS auditor can ensure that the audit is focused, feasible, and effective. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

 The IS auditor’s primary focus when evaluating an organization’s offsite storage facility should be the adequacy of physical and environmental controls. Physical and environmental controls are essential to protect the offsite storage facility from unauthorized access, theft, fire, water damage, pests or other hazards that could compromise the integrity and availability of backup media. Shared facilities is something that the IS auditor should consider when evaluating the offsite storage facility, but it is not the primary focus. Results of business continuity plan (BCP) test or retention policy and period are things that the IS auditor should review when evaluating the organization’s BCP or backup strategy, not the offsite storage facility itself. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 388

 The best way to detect that a distributed denial of service (DDoS) attack is occurring is to use automated monitoring of logs. A DDoS attack disrupts the operations of a server, service, or network byflooding it with unwanted Internet traffic2. Automated monitoring of logs can help pinpoint potentialDDoS attacks by analyzing network traffic patterns, monitoring traffic spikes or other unusual activity, and alertingadministrators or security teams of any anomalies or malicious requests, protocols, or IP blocks3. Automated monitoring of logs can also help identify the source, type, and impact of the DDoS attack, and provide evidence for further investigation or mitigation.

The other options are not as effective as automated monitoring of logs for detecting DDoS attacks. Customer service complaints are an indirect and delayed indicator of a DDoS attack, as they rely onusers reporting problems with accessing a website or service. Customer service complaints may also be caused by other factors unrelated to DDoS attacks, such as server errors or network issues. Server crashes are an extreme and undesirable indicator of a DDoS attack, as they indicate that the server has already been overwhelmed by the attack and has stopped functioning. Server crashes may also result in data loss or corruption, service disruption, or reputational damage. Penetration testing is a proactive and preventive measure for assessing the security posture of a system or network, but it does not detect ongoing DDoS attacks. Penetration testing may involve simulating DDoS attacks to test the resilienceor vulnerability of a system or network, but it does not monitor real-time traffic or identify actual attackers.

References:

ISACA CISA Review Manual 27th Edition (2019), page 254

How to prevent DDoS attacks | Methods and tools | Cloudflare2

Understanding Denial-of-Service Attacks | CISA3

The IS auditor should notify audit management of the finding first, as this is a significant issue that may affect the audit scope and objectives. The IS auditor should not notify law enforcement or require the third party to notify customers without consulting audit management first. The audit report with a significant finding should be issued after the audit is completed and the findings are validated. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 247

File transfer protocol (FTP) is a service that allows users to transfer files between computers over a network. If enabled within firewall rules, FTP would present the greatest risk, as it can expose sensitive data to unauthorized access, modification, or deletion. FTP does not provide encryption or authentication, which makes it vulnerable to eavesdropping, spoofing, and tampering attacks. Simple mail transfer protocol (SMTP), simple object access protocol (SOAP), and hypertext transfer protocol (HTTP) are also services that can be used to exchange data over a network, but they have more security features than FTP, such as encryption, authentication, or validation. References: CISA Review Manual (Digital Version)

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 first thing that should be performed before key performance indicators (KPIs) can be implemented is the identification of organizational goals. This is because KPIs are measurable values that demonstrate how effectively an organization is achieving its key business objectives4. Therefore, it is necessary that the organization defines its goals clearly and aligns them with its vision, mission, and strategy. By identifying its goals, the organization can then determine what KPIs are relevant and meaningful to measure its progress and performance . References: 4: CISA Review Manual (Digital Version), Chapter 2: Governance and Management of IT, Section 2.3: Benefits Realization, page 77 :CISA Online Review Course, Module 2: Governance and Management of IT, Lesson 2.3: Benefits Realization : ISACA Journal Volume 1, 2020, Article: How to Measure Anything in IT Governance

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, butnot as risky as the lack of network penetration tests, because they either do not directly affect the networksecurity 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 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 manybenefits, 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 performadequate 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 implementappropriate 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 theorganization’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 risksand secure your cloud-native applications3

12 Risks, Threats & Vulnerabilities in Moving to the Cloud2

Best Practices to Manage Risks in the Cloud1

This is because the auditor’s primary objective is to evaluate the adequacy and performance of the business continuity plan (BCP) in ensuring the continuity and resilience of the organization’s critical functions and processesduring a disruption. The auditor should review the actual results and outcomes of the business response, such as the recovery time, recovery point, service level, customer satisfaction, and incident management, and compare them with the predefined objectives and criteria of the BCP. The auditor should also identify and analyze any gaps, issues, or lessons learned from the business response, and provide recommendations for improvement12.

Answer A. Confirm the BCP has been recently updated. is not the best answer, because it is not directly related to the auditor’s course of action. Confirming the BCP has been recently updated is a part of the audit planning and scoping process, not the audit execution or reporting process. The auditor should confirm the BCP has been recently updated before conducting the audit, not after revealing that a simulation test has not been performed. Moreover, confirming the BCP has been recently updated does not provide sufficient evidence of the effectiveness of the business response12.

Answer C. Raise an audit issue for the lack of simulated testing. is not the best answer, because it is not relevant to the auditor’s course of action. Raising an audit issue for the lack of simulated testing is a part of the audit reporting and follow-up process, not the audit execution or evaluation process. The auditor should raise an audit issue for the lack of simulated testing after reviewing the effectiveness of the business response, not before or instead of doing so. Furthermore, raising an audit issue for the lack of simulated testing does not address the root cause or impact of the problem, nor does it provide any constructive feedback or guidance for improvement12.

Answer D. Interview staff members to obtain commentary on the BCP’s effectiveness. is not the best answer, because it is not sufficient to guide the auditor’s course of action. Interviewing staff members to obtain commentary on the BCP’s effectiveness is a part of the audit evidence collection and analysis process, not the audit evaluation or conclusion process. The auditor should interview staff members to obtain commentary on the BCP’s effectiveness as one of the sources of information, not as the only or main source of information. Additionally, interviewing staff members to obtain commentary on the BCP’s effectiveness may be subjective, biased, or incomplete, and may not reflect the actual performance or outcomes of the business response12.

References:

Business Continuity Management Audit/Assurance Program

Business Continuity Plan Testing: Types and Best Practices

If the audit team lacks the necessary knowledge to audit a system that uses an AI algorithm, engaging external consultants who have audit experience and knowledge of AI would be the best approach12. These consultants can provide the expertise needed to effectively audit the AI system12. This approach ensures that the audit is conducted thoroughly and accurately, without requiring the audit team to acquire new skills or knowledge12.

References:

Auditing Guidelines for Artificial Intelligence - ISACA

An In-Depth Guide To Audit AI Models - Censius

 Validation controls are used to check the input data from the user before processing it on the server. If the validation controls are moved from the server side to the browser, it means that the user can modify or bypass them using tools such as browser developer tools, JavaScript console, or proxy tools. This would increase the risk of a successful attack by structured query language (SQL) injection, which is a technique that exploits a security vulnerability in an application’s software layer that allows an attacker to execute arbitrary SQL commands on the underlying database. SQL injection can result in data theft, data corruption, or unauthorized access to the system.

Buffer overflow, denial of service (DoS), and phishing are not directly related to the validation controls in a web application. Buffer overflow is a type of attack that exploits a memory management flaw in an application or system that allows an attacker to write data beyond the allocated buffer size and overwrite adjacent memory locations. DoS is a type of attack that prevents legitimate users from accessing a service or resource by overwhelming it with requests or traffic. Phishing is a type of attack that uses fraudulent emails or websites to trick users into revealing sensitive information or installing malware.

References:

Client-side form validation - Learn web development | MDN

JavaScript: client-side vs. server-side validation - Stack Overflow

SQL Injection - OWASP

Conducting periodic testing and incorporating lessons learned is the best way to improve the effectiveness of an incident response team. This allows the team to practice their response procedures, identify any gaps or weaknesses in their response, and learn from their mistakes. It also helps to keep the team’s skills sharp and up-to-date. The lessons learned from these tests can then be used to improve the team’s procedures and performance12. While understanding information systems technology, disseminating incident response procedures, and publishing KPI metrics can contribute to the effectiveness of the team, they do not provide the same level of continuous improvement as periodic testing and learning from experience.

The greatest concern with the lack of structure for technology risk governance is C. Key decision-making entities for technology risk have not been identified. Technology risk governance is the process of establishing and maintaining the policies, roles, responsibilities, and accountabilities for managing technology risks within an organization1. Technology risk governance requires a clear organizational structure that defines who has the authority and responsibility to make decisions, set objectives, allocate resources, monitor performance, and ensure compliance for technology risk management2. Without such a structure, an organization may face the following challenges:

Lack of alignment and integration between technology and business strategies, leading to suboptimal outcomes and missed opportunities.

Lack of clarity and consistency in technology risk identification, assessment, mitigation, and reporting, leading to gaps and overlaps in risk coverage and exposure.

Lack of communication and collaboration among different stakeholders involved in technology risk management, leading to conflicts and inefficiencies.

Lack of oversight and accountability for technology risk management activities and results, leading to poor quality and reliability.

Segregation of duties is a fundamental concept in cybersecurity and information security. It refers to the practice of dividing critical tasks and responsibilities among different individuals or roles within an organization to reduce the risk of fraud, error, or unauthorized activities1. Segregation of duties is designed to prevent unilateral actions within an organization’s workflow, which can result in damaging events that would exceed the organization’s risk tolerance2.

There are different types of responses to risk associated with segregation of duties, depending on the level of risk and the cost-benefit analysis. Some of the common responses are:

Risk acceptance: This means acknowledging a risk and deciding to tolerate it without taking any corrective actions. This response is usually chosen when the risk is low or the cost of mitigation is too high3.

Risk mitigation: This means taking steps ahead of time to lessen the effects of a risk and make it less likely to happen. Some examples of mitigation strategies are making backup plans, setting up early warning systems, and staying away from high-risk areas or activities4.

Risk transference: This means shifting the negative impact of a risk and/or the responsibility for managing the risk response to a third party. Some examples of transference strategies are outsourcing, insurance, or contracts5.

Risk reduction: This means reducing the probability and/or severity of the risk below a threshold of acceptability. Some examples of reduction strategies are implementing controls, policies, or procedures to prevent or detect risks6.

Based on these definitions, the response to risk associated with segregation of duties that would incur the lowest initial cost is A. Risk acceptance. This is because risk acceptance does not require any additional resources or actions to address the risk. However, risk acceptance also implies that the organization is willing to bear the consequences of the risk if it occurs, which could be costly in the long run.

Therefore, the correct answer to your question is A. Risk acceptance.

A post-implementation review (PIR) is a process to evaluatewhether the objectives of the project were met, determine how effectively this wasachieved, learn lessons for the future, and ensure that the organisation gets the most benefit from the implementation of projects1. A PIR is an important tool for assessing the success and value of a project, as well as identifying the areas for improvement and best practices for future projects.

One of the key elements of a PIR is to measure the benefits of the project against the expected outcomes and benefits that were defined at the beginning of the project. Measurable benefits are the quantifiable and verifiable results or outcomes that the project delivers to theorganisation or its stakeholders, such as increased revenue, reduced costs, improved quality, enhanced customer satisfaction, or compliance with regulations2. Measurable benefits should be aligned with the organisation’s strategy, vision, and goals, and should be SMART (specific, measurable, achievable, relevant, and time-bound).

The finding that measurable benefits were not defined is of greatest significance among the four findings, because it implies that:

The project did not have a clear and agreed-upon purpose, scope, objectives, and deliverables

The project did not have a valid and realistic business case or justification for its initiation and implementation

The project did not have a robust and effective monitoring and evaluation mechanism to track its progress, performance, and impact

The project did not have a reliable and transparent way to demonstrate its value proposition and return on investment to the organisation or its stakeholders

The project did not have a meaningful and actionable way to learn from its achievements and challenges, and to improve its processes and practices

Therefore, an IS auditor should recommend that measurable benefits are defined for any project before its implementation, and that they are reviewed and reported regularly during and after the project’s completion.

The other possible findings are:

A lessons-learned session was never conducted: This is a significant finding, but not as significant as the lack of measurable benefits. A lessons-learned session is a process of capturing and documenting the knowledge, experience, and feedback gained from a project, both positive and negative. A lessons-learned session helps to identify the strengths and weaknesses of the project management process, as well as the best practices and lessons for future projects. A lessons-learned session should be conducted at the end of each projectphase or milestone, as well as at the end of the project. However, even without a formal lessons-learned session, some learning may still occur informally or implicitly among the project team members or stakeholders.

The projects 10% budget overrun was not reported to senior management: This is a significant finding, but not as significant as the lack of measurable benefits. A budget overrun is a situation where the actual cost of a project exceeds its planned or estimated cost. A budget overrun may indicate poor planning, estimation, or control of the project resources, or unexpected changes or risks that occurred during the project implementation. A budget overrun should be reported to senior management as soon as possible, along with the reasons for it and the corrective actions taken or proposed. However, a budget overrun may not necessarily affect the quality or value of the project deliverables or outcomes if they are still within acceptable standards or expectations.

Monthly dashboards did not always contain deliverables: This is a significant finding, but not as significant as the lack of measurable benefits. A dashboard is a visual tool that displays key performance indicators (KPIs) or metrics related to a project’s progress, status, or results. A dashboard helps to monitor and communicate the performance of a project to various stakeholders in a concise and clear manner. A dashboard should include deliverables as one of its components, along with other elements such as schedule, budget, quality, risks, issues, or benefits. However, even without deliverables in monthly dashboards, some information about them may still be available from other sources such as reports or documents.

References: 1: The role & importance of the PostImplementation Review 2: What is Post-Implementation Review in Project Management?

Comprehensive and Detailed Step-by-Step Explanation:

Failure torevoke access upon terminationposes the greatest security risk, as ex-employees could still access sensitive data or systems.

No Policy to Revoke Access (Correct Answer – A)

A terminated employee retaining access can lead todata breaches or insider threats.

Example:A former employee misuses active credentials to access financial systems.

Lack of Security Awareness Training (Incorrect – B)

Important but does not pose an immediate security risk like an active ex-employee account.

No NDAs (Incorrect – C)

Protects intellectual property but is not as critical as system access.

No Access Revocation for Role Changes (Incorrect – D)

Still a concern, but ex-employees with active access are ahigherrisk.

References:

ISACA CISA Review Manual

NIST 800-53 (Access Control)

Comprehensive and Detailed Step-by-Step Explanation:

SFTP (Secure File Transfer Protocol)is the most secure option for transferring data over the internet, as it encrypts both commands and data, ensuring confidentiality and integrity.

SFTP (Correct Answer – C)

Uses SSH (Secure Shell) for encryption.

Provides authentication and encryption for secure data transfers.

Example:A company uses SFTP to securely transmit payroll files to a third-party processor.

UDP (Incorrect – A)

Faster but lacks encryption and data integrity checks.

HTTP (Incorrect – B)

Transfers data in plaintext and is vulnerable to interception.

RDP (Incorrect – D)

Used for remote desktop access, not secure file transfers.

References:

ISACA CISA Review Manual

NIST 800-52 (Guidelines for Transport Layer Security)

Periodic recertification of users ensures that only authorized individuals retain access to cloud services and helps identify and revoke access for users who no longer require it. This is a critical control for maintaining security and compliance in a cloud environment.

Classifying Cloud Services (Option A):This is foundational but does not verify ongoing user access.

Centrally Managing Users (Option B):While useful for consistency, it does not assess whether access rights are still valid.

Ensuring Cloud Process Resilience (Option C):This focuses on operational continuity rather than access control.

Periodic recertification aligns with governance practices to ensure access rights remain appropriate over time.

Hash totals are a control technique used to ensure data integrity during batch processing. A hash total is a calculated value based on the data in a batch. This value is compared to a pre-calculated hash total to confirm that all data has been processed correctly and without alteration.

References

ISACA CISA Review Manual (27th Edition): Hash totals are discussed within the context of batch processing controls.

Other Auditing Resources: Hash totals are a fundamental control technique discussed in various audit and information security publications.

The most important factor when defining the IS audit scope is to understand the relationship between IT and business risks, as this helps to identify the areas that have the most potential impact on the organization’s objectives, performance, and value. By understanding the IT and business risks, the IS auditor can focus the audit scope on the key processes, systems, controls, and issues that need to be assessed and addressed.

References

ISACA CISA Review Manual, 27th Edition, page 256

Ten Factors to Consider when Setting the Scope of an Internal Audit

What Is an Audit Scope? | Auditing Basics | KirkpatrickPrice

Comprehensive and Detailed Step-by-Step Explanation:

A lack ofMobile Device Management (MDM) enrollmentis the biggest concern, asunmanaged devicespose a serious security risk.

Not All Devices Enrolled in MDM (Correct Answer – C)

Unenrolled devices can bypass security policies.

Example:A stolen, unenrolled device may lack encryption, exposing corporate data.

Biometric Authentication Required (Incorrect – A)

Biometrics are anenhanced security measure, not a concern.

VPN Not Required for Internal Network (Incorrect – B)

VPNs are typically used for external access, not always needed internally.

Remote Wipe Requires Internet (Incorrect – D)

A limitation but stillless riskythan allowing unsecured devices.

References:

ISACA CISA Review Manual

NIST 800-124 (Mobile Device Security)

The auditor’s best action is to re-perform the audit before changing the conclusion, because the auditor needs to obtain sufficient and appropriate evidence to support the audit opinion. The evidence provided by IT management may not be reliable or relevant, and it may not reflect the actual effectiveness of the control during the audit period. Therefore, the auditor should verify the evidence independently and test the control again to ensure that it meets the audit criteria and objectives. The other options are not appropriate, because they either ignore or accept the evidence provided by IT management without verification, which may compromise the quality and integrity of the audit. References:

ISACA, CISA Review Manual, 27th Edition, chapter 1, section 1.51

ISACA, IT Audit and Assurance Standards,Guidelines and Tools and Techniques for IS Audit and Assurance Professionals, section 12062

The most conclusive audit procedure for evaluating the effectiveness of an e-commerce application system’s edit routine is to use test transactions. A test transaction is a simulated input that is processed by the system to verify its output and performance1. By using test transactions, an auditor can directly observe how the edit routine checks the validity, accuracy, and completeness of data entered by users, and how it handles incorrect or invalid data. A test transaction can also help measure the efficiency, reliability, and security of the edit routine, as well as identify any errors or weaknesses in the system.

The other options are not as conclusive as using test transactions, as they rely on indirect or secondary sources of information. Reviewing program documentation is an audit procedure that involves examining the written description of the system’s design, specifications, and functionality2. However,program documentation may not reflect the actual implementation or operation of the system, and it may not reveal any discrepancies or defects in the edit routine. Interviews with knowledgeable users is an audit procedure that involves asking questions to the people who use or manage the system3. However, interviews with knowledgeable users may not provide sufficient or objective evidence of the edit routine’s effectiveness, and they may be influenced by personal opinions or biases. Reviewing source code is an audit procedurethat involves analyzing the programming language and logic of the system4. However, reviewing source code may not be feasible or practical for complex or large systems, and it may not demonstrate how the edit routine performs in real scenarios.

The associated risk of mobile computing that an IS auditor should identify during the planning phase of a data loss prevention (DLP) audit is increased vulnerability due to anytime, anywhere accessibility. Mobile computing refers to the use of portable devices, such as laptops, tablets, smartphones, or wearable devices, that can access data and applications over wireless networks from any location6. Mobile computing enables greater flexibility, productivity, and convenience for users, but also poses significant security challenges for organizations. One of these challenges is increased vulnerability due to anytime, anywhere accessibility. This means that mobile devices are exposed to a higher risk of loss, theft, damage, or unauthorized access than stationary devices7. If mobile devices contain oraccess sensitive data withoutproper protection, such asencryption or authentication, theycould result in data leakage or breach in case of compromise8. Therefore, an IS auditor should identify this risk as part of a DLP audit. The other options are less relevant or incorrect because:

A. The use of cloud negatively impacting IT availability is not an associated risk of mobile computing that an IS auditor should identify during the planning phase of a DLP audit, as it is more related to cloud computing than mobile computing. Cloud computing refers to the delivery of computing services, such as data storage or processing, over the Internet from remote servers. Cloud computing may enable or support mobile computing by providing access to data and applications from any device or location, but it does not necessarily imply mobile computing. The use of cloud may negatively impact IT availability if there are disruptions or outages in the cloud service provider’s network or infrastructure, but this is not a direct consequence of mobile computing.

B. Increased need for user awareness training is not an associated risk of mobile computing that an IS auditor should identify during the planning phase of a DLP audit, as it is more of a control or mitigation measure than a risk. User awareness training refers to educating users about security policies, procedures, and best practices for using mobile devices and protecting data. User awareness training may help to reduce the risk of data loss or breach due to mobile computing by increasing user knowledge and responsibility, but it does not eliminate or prevent the risk.

D. Lack of governance and oversight for IT infrastructure and applications is not an associated risk of mobile computing that an IS auditor should identify during the planning phase of a DLP audit, as it is more of a general or organizational risk than a specific or technical risk. Governance and oversight refer to the establishment and implementation of policies, standards, and procedures for managing IT resources and aligning them with business objectives. Lack of governance and oversight for IT infrastructure and applications may affect the security and performance of mobile devices and data, but it is not a direct or inherent result of mobile computing. References: Mobile Computing - ISACA, Mobile Computing Device Threats, Vulnerabilities and Risk Factors Are Ubiquitous - ISACA, Data Loss Prevention—Next Steps -ISACA, [Cloud Computing - ISACA], [Cloud Computing Risk Assessment - ISACA], [User Awareness Training - ISACA], [Governance and Oversight - ISACA]

The major concern with the situation where security incidents are resolved and closed, but root causes are not investigated, is that vulnerabilities have not been properly addressed. Vulnerabilities are weaknesses or gaps in the security posture of an organization that can be exploited by threat actors to compromise its systems, data, or operations. If root causes are not investigated, vulnerabilities may remain undetected or unresolved, allowing attackers to exploit them again or use them asentry points for further attacks. This can result in repeated or escalated security incidents that can cause more damage or disruption to the organization.

The other options are not as major as the concern about vulnerabilities, but rather secondary or related issues that may arise from the lack of root cause analysis. Abuses by employees have not been reported is a concern that may indicate a lack of awareness, accountability, or monitoring of insider threats. Lessons learned have not been properly documented is a concern that may indicate a lack of improvement, learning, or feedback from security incidents. Security incident policies are out of date is a concern that may indicate a lack of alignment, review, or update of security incident processes.

References:

ISACA CISA Review Manual 27th Edition (2019), page 254

Why Root Cause Analysis is Crucial to Incident Response (IR) - Avertium3

Root Cause Analysis Steps and How it Helps Incident Response …

The best way to evaluate the effectiveness of a new automated control is to review the written procedures that define the processes and controls. This will help the IS auditor to understand the objectives, scope, roles, responsibilities, and expected outcomes of the control. The written procedures will also provide a basis for testing the control and verifying its compliance with the audit finding recommendations. References:

ISACA Frameworks: Blueprints for Success

CISA Review Manual (Digital Version)

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

 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 greatest risk of using a reciprocal site for disaster recovery is the inability to utilize the site when required. A reciprocal site is an agreement between two organizations to provide backup facilities for each other in case of a disaster. However, this arrangement may not be reliable or enforceable, especially if both organizations are affected by the same disaster or have conflicting priorities. Therefore,the IS auditor should recommend that management consider alternative options for disaster recovery, such as dedicated sites or cloud services12. References:

CISA Review Manual, 27th Edition,page 3381

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

 Adequate action taken for noncompliance with the service level agreement (SLA) provides the best evidence that outsourced provider services are being properly managed. This shows that the organization is monitoring the performance of the provider and enforcing the terms of the SLA.

The other options are not as convincing as evidence of proper management. Option A, the SLA includes penalties for non-performance, is a good practice but does not guarantee that the penalties are actually applied or that the performance is satisfactory. Option C, the vendor provides historical data to demonstrate its performance, is not reliable because the data may be biased or inaccurate. Option D, internal performance standards align with corporate strategy, is irrelevant to the question of outsourced provider management.

References:

ISACA, CISA Review Manual, 27th Edition, 2019, page 2821

ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription, QID 1066692

The primary objective of an IS auditor when reviewing the installation of a new server is to ensure that security parameters are set in accordance with the organization’s policies. Security parameters are settingsor options that control the security level and behavior of the server, such as authentication methods, encryption algorithms, access rights, audit logs, firewall rules, or password policies7. The organization’s policies are documents that define the security goals, requirements, standards, and guidelines for the organization’s information systems. An IS auditor should verify that security parameters are set in accordance with the organization’s policies to ensure that the new server complies with the organization’s security expectations and regulations. The other options are less important or incorrect because:

A. Security parameters should not be set in accordance with the manufacturer’s standards alone, as they may not reflect the organization’s specific security needs and environment. The manufacturer’s standards are general recommendations or best practices for configuring the server’s security parameters based on common scenarios and threats. An IS auditor should compare the manufacturer’s standards with the organization’s policies and identify any gaps or conflicts that need to be resolved.

B. A detailed business case should have been formally approved prior to the purchase of a new server rather than during its installation. A business case is a document that justifies the need for a new server based on its expected benefits, costs, risks, and alternatives. A business case should be approved by senior management before initiating a project to acquire a new server.

D. The procurement project should have invited tenders from at least three different suppliers before purchasing a new server rather than during its installation. A tender is a formal offer or proposal to provide a product or service at a specified price and quality. Inviting tenders from multiple suppliers helps to ensure a fair and competitive procurement process that can result in the best value for money and quality for the organization. References: Server Security - ISACA, [Information Security Policy - ISACA], [Server Hardening - ISACA], [Business Case - ISACA], [Tender - ISACA], [Procurement Management - ISACA]

 Computer performance is the measure of how well a computer system can execute tasks and applications within a given time frame. Computer performance can be affected by various factors, suchas hardware specifications, software configuration, network conditions, and user behavior. To analyze computer performance, it is important to use statistical metrics that can quantify the capacity utilization of the system resources, such as CPU, memory, disk, and network. These metrics can help identify the bottlenecks, inefficiencies, and anomalies that may degrade the performance of the system. Examples of such metrics include CPU utilization, memory usage, disk throughput, network bandwidth, and response time.

The other options are not as useful as statistical metrics when analyzing computer performance. An operations report of user dissatisfaction with response time is a subjective measure that may not reflect the actual performance of the system. Tuning of system software to optimize resource usage is a corrective action that can improve performance, but it is not a method of analysis. A report of off-peak utilization and response time is a limited snapshot that may not capture the peak performance or the average performance of the system.

References:

What is Computer Performance?

How to Measure Computer Performance

Comprehensive and Detailed Step-by-Step Explanation:

To ensure that aservice vendor maintains required control levels, direct verification throughonsite assessmentsis the most effective approach.

Option A (Correct):Onsite assessmentsallow auditors todirectly reviewcontrols, procedures, and evidence of compliancein real time, ensuring that service levels are being met.

Option B (Incorrect):Unannounced vulnerability assessments may violatecontractual agreementsand ethical considerations.

Option C (Incorrect):Reviewing theSLAensures agreement terms are clear but doesnot verify actual compliance.

Option D (Incorrect):AControl Self-Assessment (CSA)is useful but relies onvendor-provided information, which may be biased or incomplete.

In the PDCA cycle, the "Plan" phase is where targets and objectives are defined. Focusing on this phase allows the auditor to evaluate the accuracy and appropriateness of the defined targets before they are implemented and measured in subsequent phases.

References

ISACA CISA Review Manual 27th Edition, Page 315-316 (PDCA Cycle)

The best way to determine whether IT investments are meeting business objectives is to compare therealized return on investment (ROI) versus the projected ROI(Option B). This approach measures actual performance against planned expectations.

ISACA CISA Reference:The ISACA IT Governance framework emphasizes performance measurement through ROI analysis, ensuring IT investments align with strategic objectives.

Risk Implication:If actual ROI is lower than projected, this may indicate ineffective investment decisions, poor execution, or misalignment with business goals.

Alternative Choices:

Option A:Break-even analysis only determines when an investment recoups its costs but does not measure performance against business objectives.

Option C:Budgeted versus actual spend assesses financial discipline but does not indicate business impact.

Option D:Industry average ROI provides benchmarking but does not assess internal goal achievement.

Whenclassifying information, it is most important to align the classification to business risk, because it ensures that the information is protected according to its value andimpact to the organization34. Business risk considers factors such as legal, regulatory, contractual, operational, reputational, and financial implications of information disclosure or compromise34. Aligning information classification to business risk also helps to prioritize and allocate resources for information security measures. Security policy, data retention requirements, and industry standards are important considerations for information classification, but not as important as business risk. References: 3: CISA Review Manual(Digital Version), Chapter 5, Section 5.4.2 4: CISA Online Review Course, Module 5, Lesson 4

A backlog consumption report is a report that shows the amount of work that has been completed and the amount of work that remains to be done in a project. It is a useful tool for measuring the progress and performance of a web-based customer service application development project, as it can indicate whether the project is on track, ahead or behind schedule, and how much effort is required to finish the project. A backlog consumption report can also help identify any issues or risks that may affect the project delivery. Critical path analysis reports, developer status reports and change management logs are also helpful for evaluating a project, but they are not as helpful as a backlog consumption report, as they do not provide a clear picture of the overall project status and completion rate. References:

: [Backlog Consumption Report Definition]

: Backlog Consumption Report | ISACA

The greatest concern to an IS auditor reviewing an organization’s method to transport sensitive data between offices is that the method relies exclusively on the use of public key infrastructure (PKI). PKI is a set of tools and procedures that are used to create, manage, and revoke digital certificates and public keys for encryption and authentication1. PKI can provide secure and trustworthy communication over the internet, but it also has some limitations and risks that need to be considered.

One ofthe main limitations of PKI is that it depends on the trustworthiness and security of the certificate authority (CA), which is the entity that issues and verifies the digitalcertificates2. If the CA is compromised or malicious, it can issue fake or fraudulent certificates that can be used to impersonate legitimate parties or intercept sensitive data. For example, in 2011, a hacker breached the CA DigiNotar and issued hundreds of rogue certificates for domains such as Google,Yahoo, and Microsoft3. This allowed the hacker to conduct man-in-the-middle attacks and spy on the online activities of users in Iran3.

Another limitation of PKI is that it requires a complex and costly infrastructure to maintain and operate. PKI involves multiple components, such as servers, software, hardware, policies, and procedures, that need to be configured, updated, and monitored regularly1. PKI also requires a high level of technical expertise and coordination among different parties, such as users, administrators, CAs,and registration authorities (RAs)1. PKI can be vulnerable to human errors or negligence that can compromise its security or functionality. For example, in 2018, a software bug in Apple’s macOS High Sierra caused the system to accept any certificate as valid without checking its validity period. This could have allowed attackers to use expired or revoked certificates to bypass security checks.

Therefore, an IS auditor should be concerned if an organization relies exclusively on PKI for transporting sensitive data between offices. PKI can provide a high level of security and trust, but it also has some inherent risks and challenges that need to be addressed. An IS auditor should evaluate whether the organization has implemented adequate controls and measures to ensure the reliability and integrity of its PKI system. An IS auditor should also consider whether the organization has alternative or complementary methods for securing its data transmission, such as using symmetric encryption algorithms or digital signatures. Symmetric encryption algorithms use the same key for both encryption and decryption, which can offer faster performance and lower overhead than asymmetric encryptionalgorithms used by PKI4. Digital signatures use cryptographic techniques to verify the identity and authenticity of the sender and the integrity of the data5.

Maintaining an onboarding and annual security awareness program is the best way to prevent social engineering incidents because it can educate the users about the common techniques and tactics used by social engineers and how to avoid falling victim to them. Ensuring user workstations are running the most recent version of antivirus software, including security responsibilities in job descriptions and requiring signed acknowledgment, and enforcing strict email security gateway controls are all good security practices, but they do not directly address the human factor that is exploited by social engineering. References:

ISACA, CISA Review Manual, 27th Edition, 2020, p. 3671

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

Function point analysis (FPA) is the best methodology to use for estimating the complexity of developing a large business application. FPA is a technique that measures the functionality of a software system based on the user requirements and the business processes that the system supports. FPA assigns a numerical value to each function or feature of the system, based on its type, complexity, and relative size. The total number of function points represents the size and complexity of the system, which can be used to estimate the development effort, cost, and time.

FPA has several advantages over other estimation methods, such as:

It is independent of the technology, programming language, or development methodology used for the system. Therefore, it can be applied consistently across different platforms and environments.

It is based on the user perspective and the business value of the system, rather than the technical details or implementation aspects. Therefore, it can be performed early in the project life cycle, before the design or coding phases.

It is objective and standardized, as it follows a set of rules and guidelines defined by the International Function Point Users Group (IFPUG). Therefore, it can reduce ambiguity and improve accuracy and reliability of the estimates.

It is adaptable and scalable, as it can handle changes in the user requirements or the system scope. Therefore, it can support agile and iterative development approaches.

References:

1: Function Point Analysis – Introduction and Fundamentals

2: Software Engineering | Functional Point (FP) Analysis

 The best evidence of an IT strategy correction’s effectiveness is the synchronization of IT activities with corporate objectives. The IT strategy correction is a process of reviewing and adjusting the IT strategy to ensure that it aligns with and supports the corporate strategy and objectives. The synchronization of IT activities with corporate objectives means that the IT activities are consistent with and contribute to the achievement of the corporate goals and vision. The IS auditor can measure and evaluate the IT strategy correction’s effectiveness by comparing the IT activities with the corporate objectives, and assessing whether they are aligned, integrated, and coordinated. The other options are not as good evidence of an IT strategy correction’s effectiveness, because they either do not reflect the alignment of IT and business, or they are inputs or outputs of the IT strategycorrection process rather than outcomes or results. References: CISA Review Manual (Digital Version)1, Chapter 1, Section 1.2.1

An IS auditor reviewing the threat assessment for a data center would be most concerned if all identified threats relate to external entities. This indicates that the threat assessment is incomplete and biased, as it ignores the potential threats from internal sources, such as employees, contractors, vendors, or authorized visitors. Internal threats can pose significant risks to the data center, as they may have access to sensitive information, systems, or facilities, and may exploit their privileges for malicious or fraudulent purposes. According to a study by IBM, 60% of cyberattacks in 2015 were carried out by insiders1

Some of the identified threats are unlikely to occur is not a cause for concern, as it shows that the threat assessment is comprehensive and realistic, and considers all possible scenarios, regardless of their probability. A threat assessment should not exclude any potential threats based on subjective judgments or assumptions, as they may still have a high impact if they materialize.

The exercise was completed by local management is not a cause for concern, as it shows that the threat assessment is conducted by the people who are most familiar with the data center’s operations, environment, and risks. Local management may have more relevant and accurate information and insights than external parties, and may be more invested in the outcome of the threat assessment.

Neighboring organizations’ operations have been included is not a cause for concern, as it shows that the threat assessment is holistic and contextual, and considers the interdependencies and influences of external factors on the data center’s security. Neighboring organizations’ operations may pose direct or indirect threats to the data center, such as physical damage, network interference, or shared vulnerabilities.

References:

IBM Security Services 2016 Cyber Security Intelligence Index 1

 An organization outsourced its IS functions. To meet its responsibility for disaster recovery, the organization should coordinate disaster recovery administration with the outsourcing vendor. This is because the organization remains accountable for ensuring the continuity and availability of its IS functions, even if they are outsourced to a third party. The organization should establish clear roles and responsibilities, communication channels, testing procedures, and escalation processes with the outsourcing vendor for disaster recovery purposes. The organization should not discontinue maintenance of the disaster recovery plan (DRP), as it still needs to have a documented and updated plan for restoring its IS functions in case of a disaster. The organization should not delegate evaluation of disaster recovery to a third party or internal audit, as it still needs to monitor and review the performance and compliance of the outsourcing vendor with respect to disaster recovery objectives and standards. References: CISA Review Manual (Digital Version), [ISACA Auditing Standards]

 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 differencesamong the groups. Classification can also help to support decision making, prediction, or recommendation based on the data analysis. References:

CISA ReviewManual (Digital Version), Chapter 3, Section 3.4.21

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

Full disk encryption (FDE) is a means of protecting information by encrypting all of thedata 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 Oneof 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.

Issuing authentication tokens is the most reliable method of preventing unauthorized logon, as it provides a strong form of authentication that requires users to present something they have (the token) and something they know (the personal identification number or PIN) to access the system. Authentication tokens are physical devices that generate a one-time password or code that changes periodically and is synchronized with the authentication server. This makes it difficult for attackers to steal or guess the credentials of legitimate users. Reinforcing current security policies, limiting after-hours usage and installing an automatic password generator are not as reliable as issuing authentication tokens, as they do not provide a strong form of authentication and may still be vulnerable to unauthorized logon attempts. References:

: [Authentication Token Definition]

: Authentication | ISACA

The best way to determine whether unauthorized changes have been made to production programs is to use source code comparison software to compare the current version of the programs with the previous version or the approved version. This will identify any changes that have been made without proper authorization or documentation. Tracing PCRs to logs or vice versa will only verify that the authorized changes have been recorded, but not detect any unauthorized changes. References: Standards, Guidelines, Tools and Techniques - ISACA, section “IS Audit and Assurance Tools and Techniques”

The correct answer is D. Maintenance procedures should be considered when examining fire suppression systems as part of a data center environmental controls review. Fire suppression systems are critical for protecting the data center equipment and personnel from fire hazards. Therefore, they should be regularly maintained and tested to ensure their proper functioning and compliance with safety standards. Maintenance procedures should include inspection, cleaning, replacement, and repair of the fire suppression system components, as well as documentation of the maintenance activities and results. Installation manuals, onsite replacement availability, and insurance coverage are notdirectly related to the fire suppression system performance and effectiveness, and therefore are not relevant for the audit review. References: CISA Review Manual (Digital Version)1, page 403.

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 maynot be able to resume its critical business operations within the expected time frame, which may result insignificant 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 needsand 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 ofthe backup process

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

 The primary reason to perform a risk assessment is to determine the current risk profile of the organization, which is the level of risk exposure and the likelihood and impact of potential threats. This will help the organization to identify and prioritize the risks that need to be addressed and to align the risk management strategy with the business objectives. A risk assessment may also help to achieve compliance, support the BIA, and allocate budget, but these are not the primary reasons. References: ISACA Glossary of Terms, section “risk assessment”

 An IT risk assessment is the process of identifying and assessing the threats facing an organization’s information systems, networks, and data. An IT risk assessment helps an organization to understand its current risk profile, prioritize its risks, and implement appropriate controls to mitigate them. An IT risk assessment also helps an organization to comply with relevant laws and standards, such as ISO 27001 or CMMC.

One of the key steps in an IT risk assessment is the identification of vulnerabilities. Vulnerabilities are the weaknesses or gaps in an organization’s information security that could be exploited by internal or external threats. Vulnerabilities can exist in various aspects of an organization’s information security, such as:

Hardware: The physical devices and components that store or process information

Software: The applications and programs that run on hardware devices

Network: The communication channels and protocols that connect hardware devices

Data: The information that is stored or transmitted by hardware devices or software applications

People: The users or personnel who access or manage information systems or data

Processes: The procedures or workflows that govern how information systems or data are used or maintained

By identifying vulnerabilities in each of these aspects, an organization can assess its exposure to potential threats, such as hackers, malware, natural disasters, human errors, or sabotage. By identifying vulnerabilities, an organization can also determine its risk level for each threat scenario, based on the likelihood and impact of a successful attack. By identifying vulnerabilities, an organization can also identify the existing or required controls to prevent or reduce the impact of an attack.

Therefore, an IT risk assessment should include the identification of vulnerabilities as a crucial component.

References:

4: What Is an IT Risk Assessment? (Plus Benefits and Components) | Indeed.com

5: How to Perform a Successful IT Risk Assessment - Hyperproof

6: IT Risk Resources | ISACA

 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 tocommunicate 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 and300 meters outdoors2. Bluetooth can reach up to 800 feet with Bluetooth5.0 specification3. Long-term evolution (LTE) canreach 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 auditor’s best recommendation prior to go-live is to conduct a mock conversion test. This is because a mock conversion test can help to verify the accuracy, completeness, and validity of the data conversion process. A mock conversion test can also help to identify and resolve any issues or errors before the actual conversion takes place. A mock conversion test can also provide assurance that the converted data meets the business requirements and expectations. References:

CISA Review Manual (Digital Version), Chapter 3, Section 3.3.21

CISAOnline Review Course, Domain 2, Module 2, Lesson 22

 Backup procedures for an organization’s critical data are considered to be corrective controls, as they are designed to restore normal operations after a disruption or failure. Corrective controls aim to minimize the impact of an incident and prevent recurrence. Directive, detective and compensating controls are not related to backup procedures. Directive controls are intended to guide or instruct users to follow policies and procedures. Detective controls are intended to identify and report incidents or violations. Compensating controls are intended to mitigate the risk of a missing or ineffective primary control. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.11

The best way to verify the effectiveness of a data restoration process is to perform periodic complete data restorations. This is the process of transferring backup data to the primary system or data center and verifying that the restored data is accurate, complete, and functional. By performing periodic complete data restorations, the auditee can test the reliability and validity of the backup data, the functionality and performance of the restoration tools and procedures, and the compatibility and integrity of the restored data with the primary system. This will also help identify and resolve any issues or errors that may occur during the restoration process, such as corrupted or missing files, incompatible formats, or configuration problems.

Performing periodic reviews of physical access to backup media (option A) is not the best way to verify the effectiveness of a data restoration process, as it only ensures the security and availability of the backup media, not the quality or usability of the backup data. Physical access reviews are important for preventing unauthorized access, theft, damage, or loss of backup media, but they do not test the actual restoration process or verify that the backup data can be successfully restored.

Validating offline backups using software utilities (option C) is also not the best way to verify the effectiveness of a data restoration process, as it only checks the integrity and consistency of the backup data, not the functionality or compatibility of the restored data. Software utilities can help detect and correct any errors or inconsistencies in the backup data, such as checksum errors, duplicate files, or incomplete backups, but they do not test the actual restoration process or verify that the restored data can work with the primary system.

Reviewing and updating data restoration policies annually (option D) is also not the best way to verify the effectiveness of a data restoration process, as it only ensures that the policies are current and relevant, not that they are implemented and followed. Data restoration policies are important for defining roles and responsibilities, objectives and scope, standards and procedures, and metrics and reporting for the restoration process, but they do not test the actual restoration process or verify that it meets the expected outcomes.

Therefore, option B is the correct answer.

References:

Whatis backup and disaster recovery? | IBM

Backup and Recovery of Data: The Essential Guide | Veritas

Database Backup and Recovery Best Practices - ISACA

The best method to delete sensitive information from storage media that will be reused is multiple overwriting. This is because multiple overwriting ensures that the data is practically unrecoverable by any software or hardware means. Multiple overwriting involves writing 0s, 1s, or random patterns onto all sectors of the storage media several times, making the original data unreadable or inaccessible. There arevarious software programs available that can securely delete files from storage media using multiple overwriting techniques1.

Crypto-shredding is not the best method because it only works for encrypted data. Crypto-shredding involves deleting the encryption key used to encrypt the data, making the data unreadable and unrecoverable. However, if the data is not encrypted, crypto-shredding will not erase it2.

Reformatting and re-partitioning are not the best methods because they do not erase the data completely. Reformatting and re-partitioning only delete the file system structures and pointers that make the data accessible, but thedata itself remains on the storage media and can be recovered using data recovery software

 An organization is shifting to a remote workforce. In preparation, the IT department is performing stress and capacity testing of remote access infrastructure and systems. This type of control is being implemented to direct or guide actions to achieve a desired outcome. Therefore, it is a directive control. Directive controls are proactive controls that seek to prevent undesirable events from occurring. They include policies, standards, procedures, guidelines, training, and testing. Detective controls are reactive controls that seek to identify undesirable events that have already occurred. They include monitoring, logging, auditing, and reporting. Preventive controls are proactive controls that seek to avoid undesirable events from occurring. They include authentication, encryption, firewalls, and antivirus software. Compensating controls are alternative controls that provide a similar level of protection as the primary controls when the primary controls are not feasible or cost-effective. They include segregationof duties, manual reviews, and backup systems. References: CISA Review Manual (Digital Version), [ISACA Glossary of Terms]

The charging method for IS resources is the way that the IS function allocates its costs to the users or business units that consume its services. The charging method can affect the behavior and incentives of the users and the IS function, as well as the efficiency and effectiveness of the IS resources. Therefore, choosing an appropriate charging method is an important decision for the IS function and its stakeholders.

One of the possible charging methods is to charge specific costs that can be tied back to specific usage. This means that the IS function tracks and measures the actual consumption of each user or business unit for each IS service, and charges them accordingly. For example, if a user uses 10 GB of storage space, 5 hours of CPU time, and 100 MB of network bandwidth, the IS function will charge them based on the unit costs of these resources. This charging method has the advantage of encouraging the most efficient use of IS resources, as it provides clear and accurate feedback to the users about their consumption and costs, and motivates them to optimize their usage and avoid waste or overuse. This charging method also aligns the interests of the IS function and the users, as both parties benefit from reducing costs and improving efficiency.

The other possible charging methods are:

Total utilization to achieve full operating capacity: This means that the IS function charges a fixed amount to each user or business unit based on their proportion of the total operating capacity of the IS resources. For example, if a user or business unit has 10% of the total computing power allocated to them, they will pay 10% of the total IS costs. This charging method has the disadvantage of discouraging efficient use of IS resources, as it does not reflect the actual consumption or usage of each user or business unit, and does not provide any incentive to reduce costs or improve efficiency. This charging method also creates a mismatch between the interests of the IS function and the users, as the IS function benefits from increasing costs and capacity, while the users bear the burden of paying for them.

Residual income in excess of actual incurred costs: This means that the IS function charges a markup or profit margin on top of its actual incurred costs to each user or business unit.For example, if a user or business unit consumes $100 worth of IS resources, the IS function will charge them $120, where $20 is the residual income for the IS function. This charging method has the disadvantage of discouraging efficient use of IS resources, as it increases the costs for the users and reduces their value for money. This charging method also creates a conflict between the interests of the IS function and the users, as the IS function benefits from increasing costs and profits, while the users suffer from paying more than they should.

Allocations based on the ability to absorb charges: This means that the IS function charges different amounts to different users or business units based on their ability to pay or their profitability. For example, if a user or business unit is more profitable or has a higher budget than another user or business unit, they will pay more for the same amount of IS resources. This charging method has the disadvantage of discouraging efficient use of IS resources, as it does not reflect the actual consumption or usage of each user or business unit, and does not provide any incentive to reduce costs or improve efficiency. This charging method also creates an unfair and arbitrary distribution of costs among the users or business units, as some paymore than others for no valid reason. References: 1: Charging Methods for IT Services - IT Process Wiki 2: IT Chargeback Methods - CIO Wiki 3: IT Chargeback - Wikipedia

 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

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

The best way for the auditor to address this issue is to verify management has approved a policy exception to accept the risk. A policy exception is a formal authorization that allows a deviation from the established policy requirements for a specific situation or period of time. A policy exception should be based on a risk assessment that evaluates the impact and likelihood of the potential threats and vulnerabilities, as well as the cost and benefit of the alternative controls. A policy exception should also be documented, approved, and monitored by management.

Recommending the application be patched to meet requirements is not the best way for the auditor to address this issue. Patching the application may not be feasible, cost-effective, or timely, given that the application will be decommissioned in three months. Patching the application may also introduce new risks or errors that could affect the functionality or performance of the application.

Informing the IT director of the policy noncompliance is not the best way for the auditor to address this issue. Informing the IT director of the policy noncompliance may not resolve the issue or mitigate the risk, especially if the IT director is already aware of the situation and has decided to accept it. Informing the IT director of the policy noncompliance may also create unnecessary conflict or tension between the auditor and the auditee.

Taking no action since the application will be decommissioned in three months is not the best way for the auditor to address this issue. Taking no action may expose the organization to significant risks or consequences, such as data breaches, regulatory fines, or reputational damage, if the application is compromised or exploited by malicious actors. Taking no action may also violate the auditor’s professional standards and responsibilities, such as due care, objectivity, and reporting.

References:

ISACA, CISA Review Manual, 27th Edition, 2019, p. 289

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

Cybersecurity Engineering for Legacy Systems: 6 Recommendations - SEI Blog

How to Secure Your Company’s Legacy Applications - iCorps

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 MonthSubscription 2

 The most important thing to determine when conducting a post-implementation review is whether success criteria have been achieved. A post-implementation review is a process of evaluating the results and outcomes of a project or initiative after it has been completed and implemented. The success criteria are the measurable indicators that define what constitutes a successful project or initiative in terms of its objectives, benefits, quality, performance, and stakeholder satisfaction. The IS auditor should verify whether the success criteria have been achieved by comparing the actual results and outcomes with the expected or planned ones, and by assessing whether they meet or exceed the expectations and requirements of the stakeholders. The IS auditor should also identify any gaps, issues, or risks that may affect the sustainability or scalability of the project or initiative, and provide recommendations for improvement or remediation. The other options are not as important as determining whether success criteria have been achieved when conducting a post-implementation review, because they either focus on specific aspects or components of the project or initiative rather than theoverall value proposition, or they are part of the pre-implementation or implementation phases rather than the post-implementation phase. References: CISA Review Manual (Digital Version)1, Chapter 4, Section 4.2.3

The primary benefit of automating application testing is to provide test consistency. Automated testing can ensure that the same test cases are executed in the same manner and order every time, which can improve the reliability and accuracy of the test results. Providing more flexibility, replacing all manual test processes, and reducing the time to review code are possible benefits of automating application testing, but they are not the primary benefit. References:

ISACA, CISA Review Manual, 27th Edition, 2020, p. 3091

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

Validation of rules by the business is the most helpful in establishing a baseline for measuring data quality because it ensures that the rules reflect the business needs and expectations. Validation of rules by the business also helps to identify and resolve any inconsistencies or conflicts among different data sources or stakeholders. Input from customers, industry standard business definitions and built-in data error prevention application controlsare useful for improving data quality, but they are not sufficient for establishing a baseline. References: CISA Review Manual (Digital Version) 1, Chapter 5, Section 5.4.1

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

 The most important thing for an IS auditor to verify when reviewing the use of an outsourcer for disposal of storage media is that the vendor’s process appropriately sanitizes the media before disposal. As explained in the previous question, storage media may contain sensitive or confidential information that needs to be protected from unauthorized access, disclosure, or misuse. The IS auditor should verify that the vendor has a process that appropriately sanitizes the media before disposal, such as wiping, degaussing, shredding, or incinerating, and that the process is effective and compliant with the organization’s policies and standards. The other options are not as important as verifying the vendor’s process, because they either do not ensure the security and privacy of the information on the media, or they aresecondary to the vendor’s process. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.7

 Digital watermarks are hidden marks or codes that can be embedded into digital files, such as images, videos, audio, or documents. They can be used to identify the source, owner, or authorized user of the data, as well as to track any unauthorized copying or distribution of the data. Digital watermarks can help prevent data leakage by deterring potential leakers from sharing sensitive data or by providing evidence of data leakage if it occurs.

The other options are not as effective as digital watermarks in preventing data leakage. Ensuring that paper documents are disposed securely can reduce the risk of physical data leakage, but it does not address the digital data leakage that is more prevalent in today’s environment. Implementing an intrusion detection system (IDS) can help detect and respond to cyberattacks that may cause data leakage, but it does not prevent data leakage from insiders or authorized users who have legitimate access to the data. Verifying that application logs capture any changes made can help audit and investigate data leakage incidents, but it does not prevent them from happening in the first place.

References:

What is Data Leakage?

What is Digital Watermarking?

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 thecopies 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

The most significant risk that IS auditors are required to consider for each engagement is the misalignment with business objectives. This is because IS audit engagements are intended to provide assurance that the IT systems and processes support the achievement of the business objectives and strategies. If there is a misalignment,it could result in wasted resources, missed opportunities, inefficiencies, errors, or failures that could adversely affect the organization’s performance and reputation12. References: 1: CISA Review Manual (Digital Version), Chapter 1: The Process of Auditing Information Systems, Section 1.3: Audit Risk, page 28 2: CISA Online Review Course, Module 1: The Process of Auditing Information Systems, Lesson 1.3: Audit Risk

Data classification is the process of tagging data according to its type, sensitivity, and value to the organization. Data transformation is the process of changing the structure and format of data to make it usable for analysis and visualization. Both processes are important for data security and compliance, but they also pose some challenges.

One of the challenges is to ensure that the organization’s data classification policies are preserved during the process of data transformation. This means that the data should retain its original classification level and labels after it is transformed, and that the appropriate controls and protections are applied to the transformed data.

The best way to ensure this is to implement classification labels in metadata during data creation (D). Metadata is data that describes other data, such as its source, format, content, and context. By adding classification labels to metadata, the data can be easily identified and tracked throughout its lifecycle,including during data transformation. The labels can also help enforce the proper access rights and encryption standards for the data, regardless of its state or location.

A data loss prevention (DLP) tool is a software application that detects and prevents data breaches by monitoring and protecting sensitive data from unauthorized access, transfer, or use1. A DLP tool can help your organization comply with regulations, prevent insider threats, and protect your intellectual property.

Before implementing a DLP tool, the most important prerequisite is to identify where existing data resides and establish a data classification matrix. This is because you need to know what data you have, where it is stored, how sensitive it is, and who can access it. A data classification matrix is a framework that defines the categories and levels of data sensitivity, such as public, internal, confidential, or restricted2. By identifying and classifying your data, you can determine the appropriate DLP policies and controls to apply to each type of data and prevent data loss or leakage.

The most important part of a feasibility study is the economics1. A cost-benefit analysis of available products is crucial as it helps to understand the economic viability of the project1. It compares the costs of the project with the benefits it is expected to deliver, which is essential for making informed decisions1. Omitting this could lead to investments in hardware that may not provide the expected returns or meet the organization’s needs.

References:

The Components of a Feasibility Study - ProjectEngineer