Name: CISA
Brand: DumpsPool
SKU: CISA
Rating: 4.8 (1909 reviews)

Answer: B
Explanation: 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]

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

CISA Review Manual (Digital Version), Chapter 4, Section 4.2.21
CISA Review Questions, Answers & Explanations Database, Question ID 219

Answer: B
Explanation: The business process supported by the system is the most important factor for an IS auditor to understand when planning an audit to assess application controls of a cloud based system. An IS auditor should have a clear understanding of the business objectives, requirements, and risks of the process, as well as the expected outputs and outcomes of the system. This will help the IS auditor to determine the scope, objectives, and criteria of the audit, as well as to identify and evaluate the key application controls that ensure the effectiveness, efficiency, and reliability of the process. The other options are less important factors that may provide additional information or context for the audit, but not its primary focus. References:

CISA Review Manual (Digital Version), Chapter 5,Section 5.31
CISA Review Questions, Answers & Explanations Database, Question ID 212

Answer: A
Explanation: The IS auditor should be most concerned about the lack of follow-up education for staff members who failed the phishing simulation test. Phishing simulation tests are designed to assess the level of awareness and susceptibility of staff members to phishing attacks, and to provide feedback and training to improve their security behavior. If staff members who failed the test do not receive follow-up education, they will not learn from their mistakes and may continue to fall victim to real phishing attacks, which could compromise the security of the organization.
The other options are less concerning for the IS auditor:
Test results were not communicated to staff members. This is not ideal, as staff members should receive feedback on their performance and learn from the test results. However, this does not necessarily mean that they did not receive any training or education on how to avoid phishing attacks.
Staff members were not notified about the test beforehand. This is a common practice for phishing simulation tests, as it mimics the real-world scenario where staff members do not know when they will receive a phishing email. The purpose of the test is to measure their spontaneous reaction and awareness, not their preparedness or compliance.
Security awareness training was not provided prior to the test. This is not a major concern, as the test can serve as a baseline measurement of the current level of awareness and susceptibility of staff members, and as a starting point for providing tailored training and education based on the test results.

Answer: A
Explanation: 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

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

Answer: A
Explanation: 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 an application’s audit trail, and may depend on other factors or trade-offs such as storage capacity, performance speed, or data quality.

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

CISA Review Manual, 27th Edition, pages 295-2961
CISA Review Questions, Answers & Explanations Database, Question ID: 260

Answer: C
Explanation: This is the most helpful method for measuring benefits realization for a new system, because it involves evaluating the actual outcomes and impacts of the system after it has been implemented and used for a certain period of time. A post-implementation review can compare the actual benefits with the expected benefits that were defined in the business case or the benefits realization plan, and identify any gaps, issues, or opportunities for improvement. A post-implementation review can also assess the effectiveness, efficiency, and satisfaction of the system’s users, stakeholders, and customers, and provide feedback and recommendations for future enhancements or changes.
The other options are not as helpful as post-implementation review for measuring benefits realization for a new system:
Function point analysis. This is a technique that measures the size and complexity of a software system based on the number and types of functions it provides. Function point analysiscan help estimate the cost, effort, and time required to develop, maintain, or enhance a software system, but it does not measure the actual benefits or value that the system delivers to the organization or its users. Balanced scorecard review. This is a strategic management tool that measures the performance of an organization or a business unit based on four perspectives: financial, customer, internal process, and learning and growth. A balanced scorecard review can help align the organization’s vision, mission, and goals with its activities and outcomes, but it does not measure the specific benefits or impacts of a new system.
Business impact analysis (BIA). This is a process that identifies and evaluates the potential effects of a disruption or disaster on the organization’s critical business functions and processes. A BIA can help determine the recovery priorities, objectives, and strategies for the organization in case of an emergency, but it does not measure the benefits or value of a new system.

Answer: A
Explanation: This should be the first thing that an IS auditor considers when evaluating firewall rules, because it defines the objectives, standards, and guidelines for securing the organization’s network and information assets. The firewall rules should be aligned with the organization’s security policy, and reflect the level of risk and protection required for each type of network traffic, system, or data. The IS auditor should compare the firewall rules with the security policy, and identify any discrepancies, gaps, or conflicts that could compromise the security or performance of the network.
The other options are not as important as the organization’s security policy when evaluating firewall rules:
The number of remote nodes. This is a factor that may affect the complexity and scalability of the firewall rules, but it is not a primary consideration for the IS auditor. Remote nodes are devices or systems that connect to the network from outside locations, such as teleworkers, mobile users, or branch offices. The IS auditor should ensure that the firewall rules provide adequate security and access control for remote nodes, but this depends on the organization’s security policy and business needs.
The firewalls’ default settings. These are the predefined configurations that come with the firewall devices or software, and that determine how they handle network traffic by default. The IS auditor should review the firewalls’ default settings, and verify that they are appropriate and secure for the organization’s network environment. However, the firewalls’ default settings may not match the organization’s security policy or specific requirements, and may need to be customized or overridden by firewall rules. The physical location of the firewalls. This is a factor that may affect the placement and design of the firewall rules, but it is not a critical consideration for the IS auditor.
The physical location of the firewalls refers to where they are installed or deployed in relation to the network topology, such as at the network perimeter, between network segments, or on individual hosts. The IS auditor should ensure that the firewall rules are consistent and coordinated across different locations, but this depends on the organization’s security policy and network architecture.

Answer: B
Explanation: 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.

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

CISA Review Manual (Digital Version), Chapter 4, Section 4.3.11
CISA Review Questions, Answers & Explanations Database, Question ID 227

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

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

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

Answer: A
Explanation: 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.

Answer: B
Explanation: This is the most effective way for the organization to improve its data classification processes and procedures, because data owners are the ones who are responsible for assigning the appropriate level of classification to the data they create, collect, or manage. Data owners should be aware of the data classification policy, the criteria for each level of classification, and the implications of misclassification. IT security staff can provide tailored training for data owners based on their roles, functions, and types of data they handle. The other options are not as effective as having IT security staff conduct targeted training for data owners:
Use automatic document classification based on content. This is a possible option, but it may not be feasible or accurate for a small organization. Automatic document classification is a process that uses artificial intelligence or machine learning to analyze the content of a document and assign a class label based on predefined rules or models. However, this process may require a lot of resources, expertise, and maintenance, and it may not capture all the nuances and context of the data. The IS auditor should also verify the reliability and validity of the automatic document classification system.
Publish the data classification policy on the corporate web portal. This is a good practice, but it is not enough to improve the data classification situation. Publishing the data classification policy on the corporate web portal can increase the visibility and accessibility of the policy, but it does not ensure that data owners will read, understand, and follow it. The IS auditor should also monitor and enforce the compliance with the policy.
Conduct awareness presentations and seminars for information classification policies. This is a useful measure, but it is not the most effective one. Conducting awareness presentations and seminars can raise the general awareness and knowledge of information classification policies among all employees, but it may not address the specific needs and challenges of data owners. The IS auditor should also provide more in-depth and practical training for data owners.

Answer: B
Explanation: The evidence collected during a digital forensic investigation would not be admissible in court if the logs failed to identify the person handling the evidence. This would violate the chain of custody principle, which requires that the evidence be properly documented, secured, and tracked throughout the investigation process. The chain of custody ensures that the evidence is authentic, reliable, andtrustworthy, and that it has not been tampered with or altered. The person who collected the evidence, whether qualified or not, is not relevant to the admissibility of the evidence, as long as they followed the proper procedures and protocols. The evidence collected by the internal forensics team can be admissible in court, as long as they are independent, objective, and competent. The evidence does not need to be fully backed up using a cloud-based solution prior to the trial, as long as it is preserved and protected from damage or loss. References: ISACA Journal Article: Digital Forensics: Chain of Custody

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

Answer: A
Explanation: Reviewing the last compile date of production programs is the most efficient way to detect unauthorized changes to production programs, as it can quickly identify any discrepancies between the expected and actual dates of program modification. The last compile date is a timestamp that indicates when a program was last compiled or translated from source code to executable code. Any changes to the source code would require a recompilation, which would update the last compile date. The IS auditor can compare the last compile date of production programs with the authorizedchange requests and reports to verify that only approved changes were implemented. The other options are not as efficient as option A, as they are more time-consuming, labor-intensive or error-prone. Manually comparing code in production programs to controlled copies is a method of verifying that the code in production matches the code in a secure repository or library, but it requires access to both versions of code and a tool or technique to compare them line by line. Periodically running and reviewing test data against production programs is a method of verifying that the programs produce the expected outputs and results, but it requires designing, executing and evaluating test cases for each program. Verifying user management approval of modifications is a method of verifying that the changes to production programs were authorized and documented, but it does not ensure that the changes were implemented correctly or accurately. References: CISA Review Manual (Digital Version) , Chapter 4: Information Systems Operations and Business Resilience, Section 4.3: Change Management Practices.

Answer: A
Explanation: 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

Answer: A
Explanation: Decreased time for incident resolution is the best indicator that an incident management process is effective. Incident management is a process that aims to restore normal service operation as quickly as possible after an incident, which is an unplanned interruption or reduction in quality of an IT service. Decreased time for incident resolution means that the incident management process is able to identify, analyze, respond to, and resolve incidents efficiently and effectively. The other indicatorsdo not necessarily reflect the effectiveness of the incident management process, as they may depend on other factors such as the nature, frequency, and severity of incidents. References: CISA Review Manual, 27th Edition, page 372

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

Answer: A
Explanation: The auditor’s next course of action should be to evaluate the appropriateness of the remedial action taken by the auditee. The auditor should assess whether the alternative approach taken by the auditee is effective, efficient, and aligned with the audit objectives and recommendations. The auditor should also consider the impact of the change on the audit scope, criteria, and risk assessment. Conducting a risk analysis incorporating the change, reporting results of the follow-up to the audit committee, and informing senior management of the change in approach are possible subsequent actions that the auditor may take after evaluating the appropriateness of the remedial action
taken. References: CISA Review Manual (Digital Version): Chapter 1 - Information Systems Auditing Process

Answer: C
Explanation: 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.

Answer: C
Explanation: The metric that would best measure the agility of an organization’s IT function is average time to turn strategic IT objectives into an agreed upon and approved initiative. IT agility is the ability of an IT function to respond quickly and effectively to changing business needs and opportunities. By measuring how fast an IT function can translate strategic IT objectives into actionable initiatives, such as projects or programs, an organization can assess how well its IT function can align with and support its business strategy. Average number of learning and training hours per IT staff member, frequency of security assessments against the most recent standards and guidelines, and percentage of staff with sufficient IT-related skills for the competency required of their roles are metrics that may indicate other aspects of IT performance, such as capability development, security maturity, and skills gap analysis, but they do not directly measure IT agility. References: ISACA Journal Article: Measuring IT Agility

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

CISA Review Manual (Digital Version), Chapter 5, Section 5.11
CISA Review Questions, Answers & Explanations Database, Question ID 218

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

CISA Review Manual (Digital Version), Chapter 6, Section 6.31
CISA Review Questions, Answers & Explanations Database,Question ID 223

Answer: C

Answer: B

Explanation: Continuous auditing is a method of performing audit-related activities on a real-time or near real-time basis. Continuous auditing is best suited for real-time transactions, such as online banking, e-commerce, or electronic funds transfer, that require immediate verification and assurance. Low-value transactions are not necessarily suitable for continuous auditing, as they may not pose significant risks or require frequent monitoring. Irregular transactions are not suitable for continuous auditing, as they may not occur frequently or consistently enough to justify the use of continuous auditing techniques. Manual transactions are not suitable for continuous auditing, as they may not be captured or processed by automated systems that enable continuous auditing. References:

CISA Review Manual, 27th Edition, pages 307-3081
CISA Review Questions, Answers & Explanations Database, Question ID: 253

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

CISA Review Manual (Digital Version), Chapter 5, Section 5.51
CISA Review Questions, Answers & Explanations Database, Question ID228

Answer: A
Explanation: 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.

Answer: A

Answer: A
Explanation: 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.

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

Answer: C

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

CISA Review Manual (Digital Version), Chapter 4, Section 4.3.21
CISA Review Questions, Answers & Explanations Database, Question ID 211

Answer: D
Explanation: The most effective way to ensure the integrity of data transmitted over a network is to use a message digest. A message digest is a cryptographic function that generates a unique and fixed-length value (also known as a hash or checksum) from any input data. The message digest can be used to verify that the data has not been altered or corrupted during transmission by comparing it with the message digest generated at the destination. Message encryption is a method of protecting the confidentiality of data transmitted over a network by transforming it into an unreadable format using a secret key. Message encryption does not ensure the integrity of data, as it does not prevent or detect unauthorized modifications. Certificate authority (CA) is an entity that issues and manages digital certificates that bind public keys to identities. CA does not ensure the integrity of data, as it does not prevent or detect unauthorized modifications. Steganography is a technique of hiding data within other data, such as images or audio files. Steganography does not ensure the integrity of data, as it does not prevent or detect unauthorized modifications. References:

CISA Review Manual, 27th Edition, pages 383-3841
CISA Review Questions, Answers & Explanations Database, Question ID: 258

Answer: C
Explanation: Including the data warehouse in the impact analysis for any changes in the source system is the best way to prevent data quality issues caused by changes from a source system. A data warehouse is a centralized repository of integrated data from one or more source systems. An impact analysis is a technique of assessing the potential effects and consequences of a change on the existing system or environment. Including the data warehouse in the impact analysis can help to identify and mitigate any data quality issues that may arise from changes in the source system, such as data inconsistency, incompleteness, or inaccuracy. The other options are less effective ways to prevent data quality issues, as they may involve data quality alerts, approval for changes, or access restrictions. References:

CISA Review Manual (Digital Version), Chapter 5, Section 5.41
CISA Review Questions, Answers & Explanations Database, Question ID 226

Answer: B
Explanation: 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

Answer: D
Explanation: 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.

Answer: B
Explanation: The audit charter is a document that defines the purpose, scope, authority, and responsibility of an IT audit organization. The audit charter should specify roles and responsibilities within an IT audit organization, such as who is accountable for approving the audit plan, who is responsible for conducting the audits, who is authorized to access the audit evidence, and who is accountable for reporting the audit results. The organizational chart, the engagement letter, and the annual audit plan are also important documents for an IT audit organization, but they do not specify roles and responsibilities as clearly and comprehensively as the audit charter.

Answer: C
Explanation: 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

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

CISA Review Manual (Digital Version), Chapter 5, Section 5.11
CISA Review Questions, Answers & ExplanationsDatabase, Question ID 229

Answer: B
Explanation: 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 an Internet browser is a possible observation that could indicate a security issue related to collaboration tools for a business unit responsible for intellectual property and patents, but it is not the most concerning one. A hosted collaboration tool is a type of cloud-based service that provides collaboration functionality over the Internet without requiring installation or maintenance on local devices. An Internet browser is a software application that enables users to access and interact with web-based content or services. The collaboration tool is hosted and can only be accessed via an Internet browser, as this can affect the availability and reliability of collaboration tools, and introduce security or privacy risks for information sharing using collaboration tools. However, this observation may not be unique to collaboration tools, as it may apply to any cloud-based service that uses an Internet browser.

Answer: C
Explanation: 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]

Answer: B
Explanation: 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 and recommendations. 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

Answer: A
Explanation: 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.

Answer: C
Explanation: The most critical finding when reviewing an organization’s information security management is no periodic assessments to identify threats and vulnerabilities. Periodic assessments are essential for ensuring that the organization’s information security policies, procedures, standards, and controls are aligned with the current and emerging risks and threats that may affect its information assets. Without periodic assessments, the organization may not be aware of its actual security posture, gaps, or weaknesses, and may not be able to take appropriate measures to mitigate or prevent potential security incidents. No dedicated security officer, no official charter for the information security management system, and no employee awareness training and education program are also findings that may indicate some deficiencies in the organization’s information security management, but they are not as critical as no periodic assessments to identify threats and vulnerabilities. References: ISACA CISA Review Manual 27th Edition, page 343.

Answer: C
Explanation: The chain of custody has not been documented is a finding that should be of greatest concern for an IS auditor reviewing a forensic analysis process of an organization that has suffered a cyber attack. The chain of custody is a record of who handled, accessed, or modified the evidence during a forensic investigation. Documenting the chain of custody is essential to preserve the integrity, authenticity, and admissibility of the evidence in a court of law. The other options are less concerning findings that may not affect the validity or reliability of the forensic analysis process. References:

CISAReview Manual (Digital Version), Chapter 7, Section 7.51
CISA Review Questions, Answers &Explanations Database, Question ID 220

Answer: A
Explanation: The first thing that the audit manager should do when faced with a situation where only 60% of the audit has been completed and the due date is approaching is to determine where delays have occurred. This can help the audit manager to identify and analyze the root causes of the delays, such as unexpected issues, scope changes, resource constraints, communication problems, etc., and evaluate their impact on the audit objectives, scope, quality, and timeline. Based on this analysis, the audit manager can then decide on the best course of action to address the delays and complete the audit successfully. Assigning additional resources to supplement the audit is a possible option forresolving delays in an audit project, but it is not the first thing that the audit manager should do, as it may not be feasible or effective depending on the availability, cost, and suitability of the additional resources. Escalating to the audit committee is a possible option for communicating delays in an audit project and seeking guidance or support from senior management, but it is not the first thing that the audit manager should do, as it may not be necessary or appropriate depending on the severity and urgency of the delays. Extending the audit deadline is a possible option for accommodating delays in an audit project and ensuring sufficient time for completing the audit tasks and activities, but it is not the first thing that the audit manager should do, as it may not be possible or desirable depending on the contractual obligations, stakeholder expectations, and regulatory requirements.

Answer: C
Explanation: 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

Answer: C
Explanation: 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

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

Answer: D
Explanation: The best way to prevent accepting bad data from a third-party service provider is to implement business rules to reject invalid data. Business rules are logical statements that define the data quality requirements and standards for the organization. By implementing business rules, the organization can ensure that only data that meets the predefined criteria is accepted into the enterprise data warehouse. Obtaining error codes indicating failed data feeds, purchasing data cleansing tools from a reputable vendor, and appointing data quality champions across the organization are useful measures to improve data quality, but they do not prevent accepting bad data in the first place. References: ISACA Journal Article: Data Quality Management

Answer: B
Explanation: 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.

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

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

Answer: D
Explanation: The most important reason to classify a disaster recovery plan (DRP) as confidential is to reduce the risk of data leakage that could lead to an attack. A DRP contains sensitive information about the organization’s IT infrastructure, systems, processes, and procedures for recovering from a disaster. If this information falls into the wrong hands, it could be exploited by malicious actors to launch targeted attacks, sabotage recovery efforts, or extort ransom. Therefore, a DRP should be protected from unauthorized access, disclosure, modification, or destruction.
The other options are not as important as reducing the risk of data leakage that could lead to an attack:
Ensuring compliance with the data classification policy is a good practice, but it is not a sufficient reason to classify a DRP as confidential. The data classification policy should reflect the level of risk and impact associated with each type of data, and a DRP should be classified as confidential based on its potential harm if compromised.
Protecting the plan from unauthorized alteration is a valid concern, but it is not a primary reason to classify a DRP as confidential. A DRP should be protected from unauthorized alteration by implementing access controls, audit trails, version control, and change management processes. Classifying a DRP as confidential may deter some unauthorized alterations, but it does not prevent them. Complying with business continuity best practice is a desirable goal, but it is not a compelling reason to classify a DRP as confidential. Business continuity best practice may recommend classifying a DRP as confidential, but it does not mandate it. The decision to classify a DRP as confidential should be based on a risk assessment and a cost-benefit analysis.

Answer: D
Explanation: Mapping IT processes to roles is an activity that provides an IS auditor with the most insight regarding potential single person dependencies that might exist within the organization. Single person dependencies occur when only one person has the knowledge, skills, or access rights to perform a critical IT function. Mapping IT processes to roles can help to identify such dependencies and assess their impact on the continuity and security of IT operations. The other activities do not provide as much insight into single person dependencies, as they do not show the relationship between IT processes and roles. References: CISA Review Manual, 27th Edition, page 94

Answer: C
Explanation: 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

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

Answer: B
Explanation: 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

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

CISA Review Manual, 27th Edition, pages 414-4151
CISA Review Questions, Answers & ExplanationsDatabase, Question ID: 255

Answer: B
Explanation: The greatest risk associated with storing customer data on a web server is data confidentiality. Data confidentiality is the property that ensures that data are accessible only to authorized entities or individuals, and protected from unauthorized disclosure or exposure. Storing customer data on a web server poses a high risk to data confidentiality, as web servers are exposed to the internet and may be vulnerable to various types of attacks or breaches that can compromise the security and privacy of customer data, such as hacking, phishing, malware, denial of service (DoS), etc. Customer data may contain sensitive or personal information that can cause harm or damage to customers or the organization if disclosed or exposed, such as identity theft, fraud, reputation loss, legal liability, etc. Data availability is the property that ensures that data are accessible and usable by authorized entities or individuals when needed. Data availability is a risk associated with storing customer data on a web server, as web servers may experience failures or disruptions that can affect the accessibility and usability of customer data, such as hardware faults, network issues, power outages, etc. However, data availability is not the greatest risk associated with storing customer data on a web server, as it does not affect the security and privacy of customer data. Data integrity is the property that ensures that data are accurate and consistent, and protected from unauthorized modification or corruption. Data integrity is a risk associated with storing customer data on a web server, as web servers may be subject to attacks or errors that can affect the accuracy and consistency of customer data, such as injection attacks, tampering, replication issues, etc. However, data integrity is not the greatest risk associated with storing customer data on a web server, as it does not affect the security and privacy of customer data. Data redundancy is the condition of having duplicate or unnecessary data in a database or system. Data redundancy is not a risk associated with storing customer data on a web server, but rather a result of poor database design or management.

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

Answer: A
Explanation: 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

Answer: B
Explanation: 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.

Answer: D
Explanation: 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.

Answer: C
Explanation: 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 who may not have as much insight into the business operations and environment. References: ISACA CISA Review Manual 27th Edition, page 95.

Answer: C
Explanation: The greatest concern for an IS auditor in this scenario is that the user department will manage access rights to the new accounting system. This could pose a significant risk of unauthorized access, segregation of duties violations, data tampering and fraud. The IS auditor should ensure that access rights are defined, approved and monitored by an independent function, such as IT security or internal audit. The other options are not as concerning as option C, as they can be mitigated by other controls or procedures. Data migration is an important part of the system replacement project, but it can be performed by another party or verified by the IS auditor. The timing of the replacement near year-end reporting is a challenge, but it can be managed by proper planning, testing and contingency plans. Testing performed by the third-party consultant is acceptable, as long as it is reviewed and validated by the IS auditor or another independent party. References: CISA Review Manual (Digital Version) 1, Chapter 3: Information Systems Acquisition, Development & Implementation, Section 3.4: System Implementation.

Answer: A
Explanation: 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

Answer: B
Explanation: 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

Answer: C

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

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

CISA Review Manual (Digital Version), Chapter 6, Section 6.31
CISA Review Questions, Answers & Explanations Database, Question ID 210

Answer: A
Explanation: 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

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

Answer: A
Explanation: The waterfall life cycle model of software development is best suited for situations where the project requirements are well understood. The waterfall life cycle model is a sequential and linear approach to software development that consists of several phases, such as planning, analysis, design, implementation, testing, and maintenance. Each phase depends on the completion and approval of the previous phase before proceeding to the next phase. The waterfall life cycle model is best suited for situations where the project requirements are well understood, as it assumes that the requirements are clear, stable, and fixed at the beginning of the project, and do not change significantly throughout the project. The project is subject to time pressures is not a situation where the waterfall life cycle model of software development is best suited, as it may not be flexible or agile enough to accommodate changes or adjustments in the project schedule or timeline. The waterfall life cycle model may involve long delays or dependencies between phases, and may not allow for early feedback or delivery of software products. The project intends to apply an object-oriented design approach is not a situation where the waterfall life cycle model of software development is best suited, as it may not be compatible or effective with the object-oriented design approach. The object-oriented design approach is a technique that models software as a collection of interacting objects that have attributes and behaviors. The object-oriented design approach may require iterative and incremental development methods that allow for dynamic and adaptive changes in software design and functionality. The project will involve the use of new technology is not a situation where the waterfall life cycle model of software development is best suited, as it may not be able to cope with the uncertainty or complexity of new technology. The waterfall life cycle model may not allow for sufficient exploration or experimentation with new technology, and may not be able to handle changes or issues that arise from new technology.

Answer: C
Explanation: 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 and capabilities 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

Answer: A
Explanation: The system only allows payments to vendors who are included in the system’s master vendor list is an example of a preventative control in an accounts payable system. A preventative control is a control that aims to prevent errors or irregularities from occurring in the first place. By restricting payments to vendors who are authorized and verified in the master vendor list, the system prevents unauthorized or fraudulent payments from being made. The other options are examples of other types of controls, such as backup (recovery), reconciliation (detective), and communication (directive)
controls. References: CISA Review Manual, 27th Edition, page 223

Answer: B
Explanation: Signature-based intrusion detection systems (IDS) are systems that compare network traffic with predefined patterns of known attacks, called signatures. The effectiveness of signature-based IDS depends on how well they can detect new or unknown attacks that are not in their signature database. Therefore, an increase in the number of detected incidents not previously identified is the best indicator of the effectiveness of signature-based IDS, as it shows that they can recognize novel or modified attacks.

Answer: D
Explanation: The best recommendation is to place an intrusion detection system (IDS) between the firewall and the Internet. An IDS is a device or software that monitors network traffic for malicious activity and alerts the network administrator or takes preventive action. By placing an IDS between the firewall and the Internet, the IS auditor can enhance the security of the network perimeter and detect any attack attempts that the firewall was unable to recognize.
The other options are not as effective as placing an IDS between the firewall and the Internet:
Placing an IDS between the firewall and the organization’s web server would not protect the web server from external attacks that bypass the firewall. The web server should be placed in a demilitarized zone (DMZ), which is a separate network segment that isolates public-facing servers from the internal network. Placing an IDS between the firewall and the demilitarized zone (DMZ) would not protect the DMZ from external attacks that bypass the firewall. The DMZ should be protected by twofirewalls, one facing the Internet and one facing the internal network, with an IDS monitoring both sides of each firewall.
Placing an IDS between the firewall and the organization’s network would not protect the organization’s network from external attacks that bypass the firewall. The organization’s network should be protected by a firewall that blocks unauthorized traffic from entering or leaving the network, with an IDS monitoring both sides of the firewall.

Answer: C
Explanation: The results of the previous audit are an important source of information for an IS auditor to consider when performing the risk assessment prior to an audit engagement, as they can provide insights into the current state and performance of the auditee, identify any issues or gaps that need to be followed up or addressed, and highlight any areas that require special attention or focus. The designof controls is an important factor to evaluate during an audit engagement, but it is not the most important thing to consider when performing the risk assessment prior to an audit engagement, as it does not reflect the actual implementation or effectiveness of the controls. Industry standards and best practices are useful benchmarks or guidelines for an IS auditor to compare or measure against during an audit engagement, but they are not the most important thing to consider when performing the risk assessment prior to an audit engagement, as they may not be applicable or relevant to the specific context or objectives of the auditee. The amount of time since the previous audit is a relevant criterion to determine the frequency or timing of an audit engagement, but it is not the most important thing to consider when performing the risk assessment prior to an audit engagement, as it does not indicate the level or nature of risk associated with the auditee.

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

Answer: A
Explanation: 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

Answer: A
Explanation: A threat actor is an entity or individual that poses a potential harm or danger to an organization’s information systems or data. Terminated staff are the threat actors in this scenario, as they are former employees who may still have active privileged accounts that grant them access to sensitive or critical information or resources of the organization. Terminated staff may abuse their access privileges or credentials to compromise the confidentiality, integrity, or availability of the information systems or data, either intentionally or unintentionally. Unauthorized access is a threat event or action that occurs when an unauthorized entity or individual gains access to an organization’s information systems or data without permission or authorization. Unauthorized access is not a threat actor, but rather a result of a threat actor’s activity. Deleted log data is a threat consequence or impact that occurs when log data, which are records of events or activities that occur on an information system or network, are erased or corrupted by a threat actor. Deleted log data can affect the auditability, accountability, and visibility of the information system or network, and prevent detection or investigation of security incidents. Deleted log data is not a threat actor, but rather a result of a threat actor’s activity. Hacktivists are threat actors who use hacking techniques to promote a political or social cause or agenda. Hacktivists are not the threat actors in this scenario, as there is no indication that they are involved in this case.

Answer: D
Explanation: 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

Answer: C
Explanation: Determining accountability of data owners is the most important activity in the data classification process. Data classification is a process that assigns categories or labels to data based on their value, sensitivity, criticality and risk to the organization. Data classification helps to determine the appropriate level of protection, access and retention for data. Determining accountability of data owners is an activity that identifies and assigns roles and responsibilities for data classification, protection and management to individuals or functions within the organization. Data owners are individuals or functions who have authority and responsibility for defining, classifying, protecting and managing data throughout their lifecycle. Determining accountability of data owners is essential for ensuring that data are classified correctly and consistently, and that data classification policies and procedures are followed and enforced. The other options are not as important as option C, as they are dependent on or derived from the accountability of data owners. Labeling the data appropriately is an activity that applies the categories or labels assigned by data owners to data based on their classification criteria. Identifying risk associated with the data is an activity that assesses the potential impact and likelihood of loss, disclosure, modification or destruction of data based on their classification level. Determining the adequacy of privacy controls is an activity that evaluates whether the controls implemented to protect personal or sensitive data are sufficient and effective based on their classification level. References: CISA Review Manual (Digital Version) , Chapter 5: Protection of Information Assets, Section 5.3: Data Classification.

Answer: C
Explanation: The best way to obtain assurance that certain automated calculations comply with the regulatory requirements is to re-perform the calculation with audit software. This will allow the auditor to independently verify the accuracy and validity of the calculation and compare it with the expected results. Reviewing sign-off documentation, source code, or user acceptance test results may not provide sufficient evidence or assurance that the calculation is correct and compliant. References:

CISA Review Manual (Digital Version), page 325
CISA Questions, Answers & Explanations Database, question ID 3335

Answer: B
Explanation: 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 to optimize 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.

Answer: C
Explanation: The most appropriate and effective fire suppression method for an un-staffed computer room is carbon dioxide (CO2). Carbon dioxide is a gaseous clean agent that extinguishes fire by displacing oxygen and reducing the combustion process. Carbon dioxide is suitable for un-staffed computer rooms because it does not leave any residue, damage, or corrosion on the electronic equipment, and it does not require water or other chemicals that could harm the environment or human health. However, carbon dioxide can pose a risk of asphyxiation to any person who may enter the computer room during or after the discharge, so proper safety precautions and warning signs should be in place.
The other options are not as appropriate or effective as carbon dioxide for an un-staffed computer room:
Water sprinkler. This is a common fire suppression method that uses water to cool down and extinguish fire. However, water sprinkler is not suitable for un-staffed computer rooms because it can cause severe damage to the electronic equipment, such as short circuits, corrosion, or data loss. Water sprinkler can also create a risk of electric shock to any person who may enter the computer room during or after the discharge.
Fire extinguishers. These are portable devices that contain a pressurized agent that can be sprayed on a fire to put it out. However, fire extinguishers are not effective for un-staffed computer rooms because they require manual operation by a trained person who can identify the type and location of the fire, and use the appropriate extinguisher. Fire extinguishers can also cause damage to the electronic equipment if they contain water or chemical agents.
Dry pipe. This is a type of sprinkler system that uses pressurized air or nitrogen in the pipes instead of water until a fire is detected. When a fire is detected, the air or nitrogen is released and water flows into the pipes and sprinklers. However, dry pipe is not ideal for un-staffed computer rooms because it still uses water as the extinguishing agent, which can damage the electronic equipment as mentioned above. Dry pipe also has a slower response time than wet pipe sprinkler systems, which can allow the fire to spread more quickly.

Answer: B
Explanation: 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

Answer: D
Explanation: A digital signature is a cryptographic technique that verifies the authenticity and integrity of a message or document, by using a hash function and an asymmetric encryption algorithm. A hash function is a mathematical function that transforms any input data into a fixed-length output value called a digest, which is unique for each input. An asymmetric encryption algorithm uses two keys: a public key and a private key. The public key can be shared with anyone, while the private key must be kept secret by the owner. To create a digital signature, the sender first applies a hash function to the plaintext message to generate a digest. Then, the sender encrypts the digest with their private key to produce the digital signature. To verify the digital signature, the receiver decrypts the digital signature with the sender’s public key to obtain the digest. Then, the receiver applies the same hash function to the plaintext message to generate another digest. If the two digests match, it means that the message has not been altered and that it came from the sender. The security of a digital signature depends on the secrecy of the sender’s private key. If an attacker obtains the sender’s private key, they can create fake digital signatures for any message they want, thus compromising the control provided by the digital signature. Reversing the hash function using the digest is not possible, as hash functions are designed to be one-way functions that cannot be inverted. Altering the plaintext message will result in a different digest after applying the hash function, which will not match with the decrypted digest from the digital signature, thus invalidating the digital signature. Deciphering the receiver’s public key is not relevant, as public keys are meant to be publicly available and do not affect the security of digital signatures.

Answer: B
Explanation: According to the ISACA’s Information Security Governance Guidance for Boards of Directors and Executive Management, the highest level of maturity of an information security program is Level 5: Optimized, which means that the program is aligned with the business objectives and strategy, and continuously monitors and improves its performance and effectiveness. A framework is in place to measure risks and track effectiveness, and the program is proactive, adaptive, and innovative.
The other options represent lower levels of maturity:
A training program is in place to promote information security awareness. This is Level 2: Repeatable, which means that the program has some basic policies and procedures, and provides awareness training to employees.
Information security policies and procedures are established. This is Level 3: Defined, which means that the program has formalized policies and procedures, and assigns roles and responsibilities for information security.
The program meets regulatory and compliance requirements. This is Level 4: Managed, which means that the program has established metrics and reporting mechanisms, and complies with relevant laws and regulations.
References: : ISACA. (2001). Information Security Governance Guidance for B

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

Answer: C
Explanation: 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.

Answer: A
Explanation: Discovery sampling is an appropriate sampling method for an IS auditor who intends to launch an intensive investigation if one exception is found. Discovery sampling is a type of attribute sampling that determines the sample size based on an acceptable risk of not finding at least one occurrence of an attribute when a given rate of occurrence exists in a population. Discovery sampling can be used by an IS auditor who wants to detect fraud or errors that have a low probability but high impacton an audit objective. The other options are not appropriate sampling methods for this purpose, as they may involve judgmental sampling, variable sampling, or stratified sampling. References:

CISA Review Manual (Digital Version), Chapter 2, Section 2.31
CISA ReviewQuestions, Answers & Explanations Database, Question ID 230

Answer: A
Explanation: 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 that occur 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.

Answer: D
Explanation: The best recommendation for the IS auditor to facilitate compliance with the new regulation is to include the requirement in the incident management response plan. An incident management response plan is a document that defines the roles, responsibilities, processes, and procedures for responding to security incidents. By including the new regulation in the plan, the IS auditor can ensure that the organization is aware of the reporting obligation, has a clear workflow for notifying the regulator within 24 hours, and has the necessary documentation and evidence to support the report. The other options are not as effective as including the requirement in the incident management response plan:
Establishing key performance indicators (KPIs) for timely identification of security incidents is a good practice, but it does not guarantee compliance with the regulation. KPIs are metrics that measure the performance of a process or activity, but they do not specify how to perform it. The IS auditor should also provide guidance on how to identify and report security incidents within 24 hours. Engaging an external security incident response expert for incident handling is a possible option, but it may not be feasible or cost-effective. The organization may not have the budget or time to hire an external expert, or may prefer to handle the incidents internally. The IS auditor should also evaluate the qualifications and trustworthiness of the external expert, and ensure that they comply with the regulation and other contractual or legal obligations.
Enhancing the alert functionality of the intrusion detection system (IDS) is a useful measure, but it is not sufficient to comply with the regulation. An IDS is a tool that monitors network traffic for malicious activity and alerts the network administrator or takes preventive action. However, an IDS may not detect all types of security incidents, or may generate false positives or negatives. The IS auditor should also consider other sources of incident detection, such as logs, reports, audits, or user feedback.

Answer: A
Explanation: The condition that would be of most concern to an IS auditor assessing the risk of a successful brute force attack against encrypted data at rest is short key length. A brute force attack is a method of breaking encryption by trying all possible combinations of keys until finding the correct one. The shorter the key length, the easier it is for an attacker to guess or crack the encryption. Random key generation, use of symmetric encryption, and use of asymmetric encryption are not conditions that would increase the risk of a successful brute force attack. In fact, random key generation can enhance security by preventing predictable patterns in key selection. Symmetric encryption and asymmetric encryption are different types of encryption that have their own advantages and disadvantages, but neither is inherently more vulnerable to brute force attacks than the other. References: CISA Review Manual (Digital Version): Chapter 5 - Information Systems Operations and Business Resilience

Answer: B

Answer: D
Explanation: The most important input during the planning phase for an audit on the implementation of a bring your own device (BYOD) program is policies including BYOD acceptable user statements. Policies are documents that define the organization’s objectives, requirements, expectations, and responsibilities regarding a specific topic or area. BYOD policies should include acceptable user statements that specify what types of personal devices are allowed to connect to the corporate network, what security measures must be implemented on those devices, what data can be accessed or stored on those devices, what actions must be taken in case of device loss or theft, and what consequences will apply for non- compliance. Policies including BYOD acceptable user statements can provide an IS auditor with a clear understanding of the scope, criteria, and 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.

Answer: D
Explanation: The main purpose of an information security management system (ISMS) is to reduce the frequency and impact of information security incidents. An ISMS is a systematic approach to managing information security risks, policies, procedures, and controls within an organization. An ISMS aims to ensure the confidentiality, integrity, and availability of information assets, as well as to comply with relevant laws and regulations. The other options are not the main purpose of an ISMS, but rather some of its possible benefits or components. References:

CISA Review Manual (Digital Version), Chapter 7, Section 7.11
CISA Review Questions, Answers & Explanations Database, Question ID 205

Answer: D
Explanation: Reviewing a sample of system-generated backup logs is the best step to verify that regularly scheduled backups are timely and run to completion. Backup logs are records that document the details and results of backup operations, such as the date, time, duration, status, errors, and exceptions. By reviewing a sample of backup logs, the IS auditor can check whether the backups are performed according to the schedule and whether they are completed successfully or not. The other steps do not provide as much evidence or assurance as reviewing backup logs, as they do not show the actual outcome or performance of backup operations. References: CISA Review Manual, 27th Edition, page 247

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

Answer: A
Explanation: 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.

Answer: D
Explanation: IT disaster recovery time objectives (RTOs) are the maximum acceptable time that an IT system can be unavailable after a disaster before it causes unacceptable consequences for the business. IT RTOs should be based on the business-defined criticality of the systems, which reflects how important they are for supporting the business processes and functions. The maximum tolerable loss of data, the nature of the outage, and the maximum tolerable downtime (MTD) are also factors that affect the IT RTOs, but they are not the primary basis for determining them.

Answer: A
Explanation: 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.

Answer: D
Explanation: 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.

Answer: D
Explanation: 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

Answer: C
Explanation: 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.

Answer: D
Explanation: Following a configuration management process to maintain applications is the primary reason for ensuring proper change control. Configuration management is a process of identifying, documenting, controlling, and verifying the configuration items and their interrelationships within an IT system or environment. Following a configuration management process can help to ensure that any changes to the applications are authorized, tested, documented, and tracked throughout their lifecycle. This will help to prevent unauthorized or improper changes that could affect the functionality, performance, or security of the applications. The other options are not the primary reasons for following a configuration management process, but rather possible benefits or outcomes of doing so. References:

CISA Review Manual (Digital Version), Chapter 4, Section 4.3.31
CISA Review Questions, Answers & Explanations Database, Question ID 225

Answer: D
Explanation: 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.

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

Answer: C
Explanation: 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 the appropriate 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.

Answer: D
Explanation: 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

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

CISA Review Manual (Digital Version), page 301
CISA Questions, Answers & Explanations Database, question ID 3340

Answer: D
Explanation: In a RAO model, which stands for Responsible, Accountable, Consulted, and Informed, the accountable role must be assigned to only one individual. The accountable role is the person who has the ultimate authority and responsibility for the outcome of the project or task, and who approves or rejects the work done by the responsible role. The accountable role cannot be delegated or shared, as it is essential to have a clear and single point of accountability for each project or task.
The other roles can be assigned to more than one individual:
Responsible. This is the person who does the work or performs the task. There can be multiple responsible roles for different aspects or phases of a project or task, as long as they are coordinated and supervised by the accountable role. Informed. This is the person who needs to be notified or updated about the progress or results of the project or task. There can be multiple informed roles who have an interest or stake in the project or task, but who do not need to be consulted or involved in the decision-making process.
Consulted. This is the person who provides input, feedback, or advice on the project or task. There can be multiple consulted roles who have expertise or experience relevant to the project or task, but who do not have the authority or responsibility to approve or reject the work done by the responsible role.

Answer: A
Explanation: 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 not guarantee 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.

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

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

CISA Review Manual (Digital Version), Chapter 2, Section 2.31
CISA Review Questions, Answers & Explanations Database, Question ID 214

Answer: C
Explanation: 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.

Answer: D
Explanation: Providing security certification for a new system should include an evaluation of the configuration management practices prior to the system’s implementation. Configuration management is a process that ensures that the system’s components are identified, controlled, and tracked throughout the system’s lifecycle. Configuration management helps to maintain the security and integrity of the system by preventing unauthorized or unintended changes. End-user authorization to use the system in production is not part of security certification, but rather a post-implementation activity that grants access rights to authorized users. External audit sign-off on financial controls is not part of security certification, but rather a verification activity that ensures that the system complies with financial reporting standards. Testing of the system within the production environment is not part of securitycertification, but rather a validation activity that ensures that the system meets the functional and performance requirements. References:

CISA Review Manual, 27th Edition, pages 449-4501
CISA Review Questions, Answers& Explanations Database, Question ID: 2572

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

Answer: C
Explanation: During an audit of a multinational bank’s disposal process, an IS auditor should be most concerned about backup media being disposed before the end of the retention period. This is because backup media contain sensitive and critical data that may be required for business continuity, legal compliance, or forensic purposes. Disposing backup media prematurely may result in data loss, unavailability, or corruption, which may have severe consequences for the bank’s reputation, operations, and security. Backup media not being reviewed before disposal, degaussing being used instead of physical shredding, and hardware not being destroyed by a certified vendor are also findings that may pose some risks to the bank’s disposal process, but they are not as critical as backup media being disposed before the end of the retention period. References: ISACA CISA Review Manual 27th Edition, page 302.

Answer: D
Explanation: 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

Answer: C
Explanation: This should be the IS auditor’s greatest concern, because it means that the organization has not considered the potential impact of the cloud document storage solution on its ability to continue its operations in the event of a disruption or disaster. A BCP is a document that outlines the procedures and actions to be taken in order to maintain or resume critical business functions during and after a crisis. A BCP should be updated whenever there is a significant change in the organization’s IT infrastructure, systems, processes, or dependencies, such as implementing a cloud document storage solution. The IS auditor should verify that the BCP reflects the current state of the organization’s IT environment and that it addresses the risks, challenges, and opportunities associated with the cloud document storage solution.
The other options are not as concerning as the BCP not being updated:
Users are not required to sign updated acceptable use agreements. This is a minor concern, but it does not pose a major threat to the organization’s business continuity. Acceptable use agreements are documents that define the rules and guidelines for using IT resources, such as the cloud document storage solution. Users should sign updated acceptable use agreements to acknowledge their responsibilities and obligations, and to comply with the organization’s policies and standards. However, this does not affect the organization’s ability to continue its operations in a crisis.
Users have not been trained on the new system. This is a moderate concern, but it does not jeopardize the organization’s business continuity. Training users on the new system is important to ensure that they can use it effectively and efficiently, and to avoid errors or misuse that could compromise the security or performance of the system. However, this does not prevent the organization from accessing or restoring its data in a crisis.
Mobile devices are not encrypted. This is a serious concern, but it does not directly impact the organization’s business continuity. Encrypting mobile devices is a security measure 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.

Answer: B
Explanation: 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 not establish the boundaries and expectations for using personal devices on the corporate network. References: CISA Review Manual, 27th Edition, page 318

Answer: C
Explanation: 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

Answer: C

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

Answer: B
Explanation: 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 how personal 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.

Answer: D
Explanation: Identifying business processes associated with personal data exchange with the affected jurisdiction is the most helpful activity in making an assessment of the organization’s level of exposure in the affected country. An IS auditor should understand how the organization’s business operations and functions rely on or involve the cross-border transfer of personal data, as well as the potentialimpacts and risks of the new regulation on the business continuity and compliance. The other options are less helpful activities that may provide additional information or context for the assessment, but not its primary focus. References:

CISA Review Manual (Digital Version), Chapter 7, Section 7.4.21
CISA Review Questions, Answers & Explanations Database, Question ID 221

Answer: C
Explanation: 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

Answer: B
Explanation: The most effective way for the audit team to leverage the risk management maturity of the organization is to integrate the risk register for audit planning purposes. The risk register is a document that records the identified risks, their likelihood, impact, and mitigation strategies for a project or an organization. By using the risk register, the audit team can align their audit objectives, scope, and procedures with the organization’s risk profile and priorities. This will help the audit team to provide more value-added and relevant assurance and recommendations to the management and stakeholders.
Some of the web sources that support this answer are:

Audit Maturity And Risk Management | Ideagen
Building a Mature Enterprise Risk Management Plan | AuditBoard
CISA CertifiedInformation Systems Auditor – Question0551

Answer: D
Explanation: The auditor’s best course of action when senior management disagrees with some of the facts presented in the draft audit report is to gather evidence to analyze senior management’s objections. The auditor should not revise the assessment, escalate the issue, or finalize the report without changes until they have evaluated the validity and relevance of senior management’s objections and resolved any discrepancies or misunderstandings. The auditor should maintain a professional and objective attitude and seek to present a fair and accurate audit report based on sufficient and appropriate evidence. References:

CISA Review Manual (Digital Version), page 372
CISA Questions,Answers & Explanations Database, question ID 3338

Answer: B
Explanation: The most significant concern for an IS auditor when reviewing an industrial control system (ICS) that uses older unsupported technology in the scope of an upcoming audit is that there is a greater risk of system exploitation. System exploitation is an attack that occurs when an unauthorized entity or individual takes advantage of a vulnerability or weakness in a system to compromise its security or functionality. System exploitation can cause harm or damage to the system or its users, such as data loss, corruption, theft, manipulation, denial of service (DoS), etc. An ICS that uses older unsupported technology poses a high risk of system exploitation, as older technology may have known or unknown vulnerabilities or defects that have not been patched or fixed by the vendor or manufacturer, and unsupported technology may not receive any updates or support from the vendor or manufacturer in case of issues or incidents. Attack vectors are evolving for industrial control systems is a possible concern for an IS auditor when reviewing an ICS that uses older unsupported technology in the scope of an upcoming audit, but it is not the most significant one. Attack vectors are methods or pathways that attackers use to gain access to or attack a system. Attack vectors are evolving for industrial control systems, as attackers are developing new techniques or tools to target ICSs that are increasingly connected and complex. However, this concern may not be specific to older unsupported technology, as it may affect any ICS regardless of its technology level. Disaster recovery plans (DRPs) are not in place is a possible concern for an IS auditor when reviewing an ICS that uses older unsupported technology in the scope of an upcoming audit, but it is not the most significant one. DRPs are documents that outline the technical and operational steps for restoring the IT systems and infrastructure that support critical functions or processes in the event of a disruption or disaster. DRPs are not in place, as they may affect the availability and continuity of the ICS and its functions or processes in case of a failure or incident. However, this concern may not be related to older unsupported technology, as it may apply to any ICS regardless of its technology level. Technical specifications are not documented is a possible concern for an IS auditor when reviewing an ICS that uses older unsupported technology in the scope of an upcoming audit, but it is not the most significant one. Technical specifications are documents that describe the technical characteristics or requirements of a system or component, such as functionality, performance, design, etc. Technical specifications are not documented, as they may affect the understanding, maintenance, and improvement of the ICS and its components. However, this concern may not beassociated with older unsupported technology, as it may affect any ICS regardless of its technology level.

Answer: D
Explanation: 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

Answer: C
Explanation: This should result in a finding because it violates the best practice of setting rules for groups rather than users. According to one of the web search results1, using group permissions instead of individual permissions can simplify the management and maintenance of ACLs, reduce the risk of human errors, and ensure consistency and compliance. Individual permissions can create conflicts, confusion, and security gaps in the ACLs. Therefore, the IS auditor should report this as a finding and recommend using group permissions instead.

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

CISA Review Manual (Digital Version), Chapter 5, Section 5.2.11
CISA Review Questions, Answers & Explanations Database, Question ID 203

Answer: A
Explanation: Analyzing risks posed by new regulations is an appropriate role of internal audit in helping to establish an organization’s privacy program. An internal auditor can provide assurance and advisory services on the compliance and effectiveness of the privacy program, as well as identify and assess the potential risks and impacts of new or changing privacy regulations. The other options are not appropriate roles of internal audit, but rather the responsibilities of the management, the information security officer, or the privacy officer. References:

CISA Review Manual (Digital Version), Chapter 7, Section 7.4.21
CISA Review Questions, Answers & ExplanationsDatabase, Question ID 216

Answer: C
Explanation: 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

Answer: D
Explanation: 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

Answer: C
Explanation: The IS auditor’s primary concern when auditing the proposed acquisition of new computer hardware is that a clear business case has been established. A business case is a document that justifies the need, feasibility, and benefits of a proposed project or investment. A clear business case can help to ensure that the acquisition of new computer hardware is aligned with the organization’s goals, objectives, and requirements, and that it provides value for money and return on investment. The other options are not as important as establishing a clear business case, as they do not address the rationale or justification for acquiring new computer hardware. References: CISA Review Manual, 27th Edition, page 467

Answer: B
Explanation: 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

Answer: A
Explanation: The greatest security risk associated with data migration from a legacy human resources (HR) system to a cloud-based system is data from the source and target system may be intercepted. Data interception is an attack that occurs when an unauthorized entity or individual captures or accesses data that are being transmitted or stored on an information system or network. Data interception can compromise the confidentiality and integrity of data, and cause harm or damage to data owners or users. Data migration from a legacy HR system to a cloud-based system involves transferring data from one system or location to another system or location over a network connection. This poses a high risk of data interception, as data may be exposed or vulnerable during transit or storage on unsecured or untrusted networks or systems. Data from the source and target system may have different data formats is a possible challenge associated with data migration from a legacy HR system to a cloud-based system, but it is not a security risk. Data formats are specifications that define how data are structured or encoded on an information system or network. Data formats may vary depending on different systems or platforms. Data migration may require converting data from one format to another format to ensure compatibility and interoperability between systems. Records past their retention period may not be migrated to the new system is a possible outcome associated with data migration from a legacy HR system to a cloud-based system, but it is not a security risk. Retention period is a duration that defines how long data should be kept or stored on an information system or network before being deleted or destroyed. Retention period may depend on various factors such as legal requirements, business needs, storage capacity, etc. Data migration may involve deleting or destroying data that are past their retention period to reduce the volume or complexity of data to be transferred or to comply with regulations or policies. System performance may be impacted by the migration is a possible impact associated with data migration from a legacy HR system to a cloud-based system, but it is not a security risk. System performance is a measure of how well an information system or network functions or operates, such as speed, reliability, availability, etc. System performance may be affected by data migration, as data migration mayconsume significant resources or bandwidth, cause interruptions or delays, or introduce errors or inconsistencies.

Answer: B
Explanation: 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.

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

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

Answer: D
Explanation: A proper audit trail of changes to server start-up procedures would include evidence of operator overrides, which are actions taken by the system operator to bypass or modify the normal execution of the server start-up process. Operator overrides may indicate unauthorized or improper changes that could affect the security, availability, or performance of the server. Therefore, an audit trail should capture and document any operator overrides that occur during the server start-up process.
Evidence of subsystem structure, program execution, and security control options are not directly related to changes to server start-up procedures. Subsystem structure refers to the components and relationships of a subsystem within a larger system. Program execution refers to the process of running a software program on a computer. Security control options refer to the settings and parameters that define the security level and access rights for a system or application. These are all important aspects of auditing a server, but they do not provide evidence of changes to server start-up procedures.

Answer: A
Explanation: The best way to protect sensitive information such as personally identifiable information (PII) stored in a particular data format while allowing the software developers to use it in development and test environments is data masking. Data masking is a technique that replaces or obscures sensitive data elements with fictitious or modified data elements that retain the original format and characteristics of the data. Data masking can help protect sensitive information such as PII stored in a particular data format while allowing the software developers to use it in development and test environments by preventing the exposure or disclosure of the real data values without affecting the functionality or performance of the software or application. The other options are not as effective as data masking in protecting sensitive information such as PII stored in a particular data format while allowing the software developers to use it in development and test environments, as they have different limitations or drawbacks. Data tokenization is a technique that replaces sensitive data elements with non-sensitive tokens that have no intrinsic value or meaning. Data tokenization can protect sensitive information such as PII from unauthorized access or theft, but it may not retain the original format and characteristics of the data, which may affect the functionality or performance of the software or application. Data encryption is a technique that transforms sensitive data elements into unreadable or unintelligible ciphertext using an algorithm and a key. Data encryption can protect sensitive information such as PII from unauthorized access or modification, but it requires decryption to restore the original data values, which may introduce additional complexity or overhead to the software development process. Data abstraction is a technique that hides the details or complexity of data structures or operations from users or programmers by providing a simplified representation or interface. Data abstraction can help improve the usability or maintainability of software or applications, but it does not protect sensitive information such as PII from exposure or disclosure. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.3.2

Answer: A
Explanation: The most useful tool for determining whether the goals of IT are aligned with the organization’s goals is a balanced scorecard. A balanced scorecard is a strategic managementsystem that translates an organization’s vision and mission into a set of objectives and measures across four perspectives: financial, customer, internal process, and learning and growth. A balanced scorecard helps align IT goals with organizational goals by linking them to a common strategy map that shows how IT contributes to value creation and performance improvement in each perspective. A balanced scorecard also helps monitor and evaluate IT performance against predefined targets and indicators. Enterprise dashboard, enterprise architecture (EA), and key performance indicators (KPIs) are not the most useful tools for determining whether the goals of IT are aligned with the organization’s goals. These tools may help communicate, design, or measure IT goals or activities, but they do not provide a comprehensive framework for aligning IT goals with organizational goals across multiple dimensions.

Answer: B
Explanation: Data analytics can be used to compare data from different sources and identify any discrepancies or anomalies. In this case, comparing a population of loans input in the origination system to loans booked on the servicing system can help detect any errors or frauds in the loan origination process. The other options are not examples of data analytics, but rather controls for data integrity, reconciliation, and error handling. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3.2

Answer: A
Explanation: Information security policies are high-level statements that define the organization’s approach to protecting its information assets from threats and risks. They should be based primarily on a risk management process, which is a systematic method of identifying, analyzing, evaluating, treating, and monitoring information security risks. A risk management process can help ensure that the policies are aligned with the organization’s risk appetite, business objectives, legal and regulatory requirements, and stakeholder expectations. An information security framework is a set of standards, guidelines, and best practices that provide a structure for implementing information security policies. It can support the risk management process, but it is not the primary basis for defining the policies. Past information security incidents and industry best practices can also provide valuable inputs for defining the policies, but they are not sufficient to address the organization’s specific context and needs. References: Insights and Expertise, CISA Review Manual (Digital Version)

Answer: A
Explanation: A post-implementation review (PIR) is an assessment conducted at the end of a project cycle to determine if the project was indeed successful and to identify any existing flaws in the project1. One of the main objectives of a PIR isto evaluate the outcome and functional value of a project1. Therefore, an IS auditor should be most concerned with whether the system meets the intended requirements and delivers the expected benefits to the stakeholders. A system that does not have a maintenance plan is a major risk, as it may not be able to cope with changing needs, fix errors, or prevent security breaches. A maintenance planis essential for ensuring the system’s reliability, availability, and performance in the long term2.
The other options are less critical for a PIR, as they are more related to the project management aspects than the system quality aspects. The system may contain several minor defects that do not affect its functionality or usability, and these can be resolved in future updates. The system deployment may be delayed by three weeks due to unforeseen circumstances or dependencies, but this does not necessarily mean that the system is faulty or ineffective. The system may be over budget by 15% due to various factors such as scope creep, resource constraints, or market fluctuations, but this does not imply that the system is not valuable or beneficial.
References: 1: Post-Implementation Review Best Practices - MetaPM 2: What is Post-Implementation Review in Project Management?

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

Answer: D
Explanation: The best way to address segregation of duties issues in an organization with budget constraints is to implement compensating controls, which are alternative controls that reduce or eliminate the risk of errors or fraud due to inadequate segregation of duties. Compensating controls may include independent reviews, reconciliations, approvals, or supervisions. Rotating job duties periodically may reduce the risk of collusion or abuse of privileges, but it may also affect operational efficiency and continuity. Performing an independent audit may detect segregation of duties issues, but it does not prevent them. Hiring temporary staff may increase operational costs and introduce new
risks. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.4

Answer: D
Explanation: Fine tuning the intrusion detection system (IDS) is the best recommendation to reduce the number of false positive alerts that overwhelm the log management system, because it can help adjust the sensitivity and accuracy of the IDS rules and signatures to match the network environment and traffic patterns. Establishing criteria for reviewing alerts, recruiting more monitoring personnel, and reducing thefirewall rules are not effective solutions to address theroot cause of the false positive alerts, but rather ways to cope with the consequences. References: CISA Review Manual (Digital Version), Chapter 5, Section5.4.3

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

Answer: D
Explanation: The role within the RACI chart that would provide information on who has oversight of staff performing a specific task is accountable. A RACI chart is a matrix that defines and assigns the roles and responsibilities of different stakeholders for a project, process, or activity. RACI stands for responsible, accountable, consulted, and informed. Accountable is the role that has the authority and oversight to approve or reject the work done by the responsible role. The other options are not the roles that provide information on who has oversight of staff performing a specific task, as they have different meanings and functions. Consulted is the role that provides input or advice to the responsible or accountable roles. Informed is the role that receives updates or reports from the responsible or accountable roles. Responsible is the role that performs or executes the work or task. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3

Answer: D
Explanation: Risk-based auditing is an audit approach that focuses on the analysis and management of risk within an organization. Risk-based auditing helps identify and prioritize the areas or processes that pose the highest risk to the organization’s objectives and allocate audit resources accordingly. Risk-based auditing also helps provide assurance and advisory services related to the organization’s risk management processes and controls. By using risk-based auditing, internal auditors can optimize the use of their audit resources and add value to the organization.
Agile auditing, continuous auditing, and outsourced auditing are not audit approaches that are most helpful in optimizing the use of IS audit resources. Agile auditing is a flexible and iterative audit methodology that adapts to changing circumstances and stakeholder needs. Continuous auditing is a method of performing audit activities on a real-time or near-real-time basis using automated tools and techniques. Outsourced auditing is a practice of contracting external auditors to perform some or all of the internal audit functions. These audit methods may have some advantages or disadvantages depending on the context and objectives of the audit, but they do not necessarily optimize the use of IS audit resources.

Answer: D
Explanation: The best way to prevent accepting bad data from a third-party service provider is to implement business rules to reject invalid data. Business rules are logical expressions that define the business requirements and constraints for specific data elements. They can be used to validate, transform, or filter incoming data from external sources, ensuring that only high-quality data is accepted into the enterprise data warehouse. Business rules can also help to identify and resolve data quality issues, such as missing values, duplicates, outliers, or inconsistencies.

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

Accounts payable controls
Accounts Payable Internal Controls: A Simple Checklist

Answer: A
Explanation: The most effective control for protecting the confidentiality and integrity of data stored unencrypted on virtual machines is to monitor access to stored images and snapshots of virtual machines. Images and snapshots are copies of virtual machines that can be used for backup, restoration, or cloning purposes. If data stored on virtual machines are unencrypted, they may be exposed or compromised if unauthorized or malicious users access or copy the images or snapshots. Therefore, monitoring access to stored images and snapshots can help detect and prevent any unauthorized or suspicious activities, and provide audit trails for accountability and investigation.
Restricting access to images and snapshots of virtual machines, limiting creation of virtual machine images and snapshots, and reviewing logical access controls on virtual machines regularly are not the most effective controls for protecting the confidentiality and integrity of data stored unencrypted on virtual machines. These controls may help reduce the risk or impact of data exposure or compromise, but they do not provide sufficient visibility or assurance of data protection. Restricting access to images and snapshots may not prevent authorized users from abusing their privileges or credentials. Limiting creation of virtual machine images and snapshots may not address the existing copies that may contain sensitive data. Reviewing logical access controls on virtual machines regularly may not reflect the actual access activities on images and snapshots.

Answer: D
Explanation: The most important consideration for a go-live decision when implementing an upgraded enterprise resource planning (ERP) system is the business case. The business case is the document that defines and justifies the need, value, feasibility, and risks of the project. It also outlines the expected costs, benefits, outcomes, and impacts of the project. The business case provides the basis for measuring and evaluating the success of the project. Therefore, before deciding to go live with an upgraded ERP system, it is essential to review and validate the business case to ensure that it is still relevant, accurate, realistic, and achievable.
A rollback strategy, test cases, and post-implementation review objectives are not the most important considerations for a go-live decision when implementing an upgraded ERP system. These are important elements of project planning, execution, and evaluation, but they are not sufficient to determine whether the project is worth pursuing or delivering. These elements should be aligned with and derived from the business case.

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

Answer: D
Explanation: The first step when planning a penetration test is to obtain management consent for the testing. This is because a penetration test involves simulating a cyberattack against theorganization’s systems and networks, which may have legal, ethical, and operational implications. Without proper authorization from management, a penetration test may violate laws, policies, contracts, or service level agreements. Management consent also helps define the objectives, scope, and boundaries of the test, as well as the roles and responsibilities of the testers and the stakeholders. Obtaining management consent for the testing also demonstrates due care and due diligence on the part of the testers and the organization.
Executing nondisclosure agreements (NDAs), determining reporting requirements for vulnerabilities, and defining the testing scope are important steps when planning a penetration test, but they are not the first step. These steps should be done after obtaining management consent for the testing, as they depend on the approval and involvement of management and other parties.

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

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

Ensuring Data Integrity with Hash Codes
Message Integrity

Answer: B
Explanation: The auditor’s best action when IT management provides suitable evidence for a control that had been concluded as ineffective is to re-perform the audit before changing the conclusion. This means that the auditor should verify the validity, completeness, and timeliness of the evidence provided by IT management and test the effectiveness of the new control in meeting the audit objectives. The auditor should not change the conclusion based on evidence provided by IT management without re-performing the audit, as this could compromise the auditor’s independence and objectivity. The auditor should also not explain to IT management that the new control will be evaluated during follow-up or add comments about the action taken by IT management in the report, as these actions do not address the original audit finding. References: CISA Review Manual, 27thEdition, page 439

Answer: D
Explanation: Network topology diagrams are the most important for an IS auditor to review when evaluating the design of controls related to network monitoring, because they show how the network components are connected and configured, and what security measures are in place to protect the network from unauthorized access or attacks. Incident monitoring logs, the ISP service level agreement, and reports of network traffic analysis are useful for evaluating the effectiveness and performance of network monitoring, but not the design of controls. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.3.3

Answer: A
Explanation: Reviewing and evaluating application test cases is the most effective use of an IS auditor’s time during the evaluation of controls over a major application development project. Application test cases are designed to verify that the application meets the functional and non-functional requirements and specifications. They also help to identify and correct any errors, defects, or vulnerabilities in the application before it is deployed. By reviewing and evaluating the test cases, the IS auditor can assess the quality, reliability, security, and performance of the application and provide recommendations for improvement.

Answer: D
Explanation: Deferring remediation testing until the next audit is justified only when there are significant changes in the audit environment that affect the relevance or validity of the audit observations and recommendations. For example, if there are changes in the business processes, systems, regulations, or risks that require a new audit scope or approach. The other options are not valid justifications for deferring remediation testing, as they do not address the timeliness or quality of the audit follow-up process. The auditor who conducted the audit and agreed with the timeline has left the organization does not affect the responsibility of the audit function to ensure that remediation testing is performed as planned. Management’s planned actions are sufficient given the relative importance of the observations does not guarantee that management will actually implement those actions or that they will be effective in addressing the audit issues. Auditee management has accepted all observations reported by the auditor does not eliminate the need for verification of remediation actions by an independent party. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.4

Answer: A
Explanation: The best strategy to optimize data storage without compromising data retention practices is to limit the size of file attachments being sent via email. This strategy can reduce the amount of storage space required for email messages, as well as the network bandwidth consumed by email traffic. File attachments can be large and often contain redundant or unnecessary information that can be compressed, converted, or removed before sending. By limiting the size of file attachments, the sender can encourage the use of more efficient formats, such as PDF or ZIP, or alternative methods of sharing files, such as cloud storage or web links. This can also improve the security and privacy of email communications, as large attachments may pose a higher risk of being intercepted, corrupted, or infected by malware.
References:

Data Storage Optimization: What is it and Why Does it Matter?
Data storage optimization 101: Everything you need to know

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

Answer: D
Explanation: A disaster recovery plan (DRP) is a set of procedures and resources that enable an organization to restore its critical operations, data, and applications in the event of a disaster1. A DRP should be aligned with the organization’s business continuity plan (BCP), which defines the strategies and objectives for maintaining business functions during and after a disaster1.
To ensure that a DRP is effective, it should betested regularly and thoroughly to identify and resolve any issues or gaps that might hinder itsexecution2345. Testing a DRP can help evaluate its feasibility, validity, reliability, and compatibility with the organization’s environment and needs4. Testing can also help prepare the staff, stakeholders, and vendors involved in the DRP for their roles and responsibilities during a disaster3. There are different methods and levels of testing a DRP, depending on the scope, complexity, and objectives of the test4. Some of the common testing methods are:
Walkthrough testing: This is a step-by-step review of the DRP by the disaster recovery team and relevant stakeholders. It aims to verify the completeness and accuracy of the plan, as well as to clarify any doubts or questions among the participants45.
Simulation testing: This is a mock exercise of the DRP in a simulated disaster scenario. It aims to assess the readiness and effectiveness of the plan, as well as to identify any challenges or weaknesses that might arise during a real disaster45. Checklist testing: This is a verification of the availability and functionality of the resources and equipment required for the DRP. It aims toensure that the backup systems, data, anddocumentation are accessible and up-to-date45.
Full interruption testing: This is the most realistic and rigorous method of testing a DRP. It involves shutting down the primary site and activating the backup site for a certain period of time. It aims to measure the actual impact andperformance of the DRP under real conditions45.
Parallel testing: This is a less disruptive method of testing a DRP. It involves running the backup site in parallel with the primary site without affecting the normal operations. It aims to compare and validate the results and outputs of both sites45.
Amongthese methods, full interruption testing would best demonstrate that an effectiveDRP is in place, as it provides the most accurate and comprehensive evaluation ofthe plan’s capabilities and limitations4. Full interruption testing can reveal any hidden or unforeseen issues or risks that might affect the recovery process, such as data loss, system failure, compatibility problems, or human errors4. Full interruption testing can also verify that the backup site can support the critical operations and services ofthe organization without compromising its quality or security4.
However, full interruption testing also has some drawbacks, such as being costly, time-consuming, risky, and disruptive to the normaloperations4. Therefore, it should be planned carefullyand conducted periodically with proper coordination and communication among all parties involved4.
The other options are not as effective as full interruption testing in demonstrating that an effective DRP is in place. Frequent testing of backups is only one aspect of checklist testing, which does not cover other components or scenarios of the DRP4. Annual walk-through testing is only atheoretical review of the DRP, which does not test its practical implementation or outcomes4. Periodic risk assessment is only a preparatory step for developing or updating the DRP, which does not test its functionality or performance4. References: 2: Best Practices For Disaster Recovery Testing | Snyk 3: Disaster Recovery Plan (DR) Testing — Methods and Must-haves -US Signal 4: Disaster Recovery Testing: What You Need toKnow - Enterprise Storage Forum 5: Disaster Recovery Testing Best Practices - MSP360 1: How to Test a Disaster Recovery Plan - Abacus

Answer: B
Explanation: The primary factor to determine system criticality within an organization is the maximum allowable downtime (MAD). MAD is the maximum time frame during which recovery must become effective before an outage compromises the ability of an organization to achieve its business objectives and/or survival. MAD reflects the business impact of a system outage onthe organization’s operations, reputation, compliance, and finances. MAD can help to prioritize system recovery efforts, allocate resources, and establish recovery objectives.

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

Answer: C
Explanation: The most important thing for an IS auditor to review when evaluating the accuracy of a spreadsheet that contains several macros is the formulas within macros. Macros are sequences of commands or instructions that can automate tasks or calculations in a spreadsheet. Formulas are expressions that perform calculations on values or data in a spreadsheet. The accuracy of a spreadsheet depends largely on whether the formulas within macros are correct, consistent, and complete. The IS auditor should review the formulas within macros to verify that they produce the expected results and do not contain any errors or inconsistencies. The other options are not as important as formulas within macros, as they do not directly affect the accuracy of a spreadsheet. Encryption of the spreadsheet is a security control that can protect the confidentiality and integrity of the spreadsheet, but it does not ensure its accuracy. Version history is a document control feature that can track and manage changes to the spreadsheet, but it does not verify its accuracy. Reconciliation of key calculations is a validation technique that can compare and confirm the results of calculations with other sources, but it does not evaluate the accuracy of formulas within macros. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2

Answer: B
Explanation: The greatest concern associated with a high number of IT policy exceptions approved by management is that the exceptions may result in noncompliance. IT policy exceptions are deviations from the established IT policies that are granted by management for specific reasons and circumstances. However, if there are too many exceptions, it may indicate that the IT policies are not aligned with the business needs, regulatory requirements, or best practices. This may expose the organization to legal, contractual, or reputational risks due to noncompliance. The other options are not as concerning as noncompliance, as they do not have the same potential impact or consequences. The exceptions are likely to continue indefinitely is a possible outcome of a high number of exceptions, but it does not necessarily imply a negative effect on the organization. The exceptions may elevate the level of operational risk is a valid concern, but it can be mitigated by implementing compensating controls or monitoring mechanisms. The exceptions may negatively impact process efficiency is a minor concern, as it does not affect the effectiveness or reliability of the IT processes. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2

Answer: D
Explanation: The IS auditor’s best course of action in this situation is to determine whether the alternative controls sufficiently mitigate the risk. Alternative controls are different from those originally discussed and agreed with the audit function, but they may still achieve the same objective of addressing the audit issue or reducing the risk to an acceptable level. The IS auditor should evaluate whether the alternative controls are appropriate, effective, and sustainable before closing the audit finding or escalating it to senior management. The other options are not appropriate for resolving this situation, as they do not consider whether the alternative controls are adequate or reasonable. Re-prioritizing the original issue as high risk and escalating to senior management is a drastic step that may undermine the relationship between the auditor and management, and it should be done only after exhausting other means of resolving the issue. Scheduling a follow-up audit in the next audit cycle is unnecessary, as follow-up activities should be performed as soon as possible after management has implemented corrective actions. Postponing follow-up activities and escalating the alternative controls to senior audit management is premature, as follow-up activities should be completed before reporting any findings or recommendations to senior audit management. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.4

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

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

Answer: D
Explanation: Flooding the site with an excessive number of packets is an attack technique that will succeed because of an inherent security weakness in an Internet firewall. This type of attack is also known as a denial-of-service (DoS) attack or a distributed denial-of-service (DDoS) attack if it involves multiple sources. The aim of this attack is to overwhelm the network bandwidth or the processing capacity of the firewall or the target system, rendering it unable to respond to legitimate requests or perform its normal functions. An Internet firewall is a device or software that monitors andcontrols incoming and outgoing network traffic based on predefined rules. A firewall can block or allow traffic based on various criteria, such as source address, destination address, port number, protocol type, application type, etc. However, a firewall cannot prevent traffic from reaching its interface or distinguish between legitimate and malicious traffic based on its content or behavior. Therefore, a firewall is vulnerable to flooding attacks that exploit its limited resources. Phishing is an attack technique that involves sending fraudulent emails or messages that appear to come from legitimate sources, such as banks, government agencies, online services, etc., in order to trick recipients into revealing their personal or financial information, such as passwords, credit card numbers, bank account details, etc., or into clicking on malicious links or attachments that can infect their systems with malware or ransomware. Phishing does not exploit an inherent security weakness in an Internet firewall, but rather exploits human psychology and social engineering techniques. A firewall cannot prevent phishing emails or messages from reaching their intended targets, unless they contain some identifiable features that can be filtered out by the firewall rules. However, a firewall cannot detect or prevent users from responding to phishing emails or messages or from opening malicious links or attachments. Using a dictionary attack of encrypted passwords is an attack technique that involves trying to guess or crack passwords by using a list of common or likely passwords or by using a brute-force method that tries all possible combinations of characters. This type of attack does not exploit an inherent security weakness in an Internet firewall, but rather exploits weak or poorly chosen passwords or weak encryption algorithms. A firewall cannot prevent a dictionary attack of encrypted passwords, unless it has some mechanisms to detect and block repeated or suspicious login attempts or to enforce strong password policies. However, a firewall cannot protect passwords from being stolen or intercepted by other means, such as phishing, malware, keylogging, etc. Intercepting packets and viewing passwords is an attack technique that involves capturing and analyzing network traffic that contains sensitive information, such as passwords, credit card numbers, bank account details, etc., in order to use them for malicious purposes. This type of attack does not exploit an inherent security weakness in an Internet firewall, but rather exploits insecure or unencrypted network communication protocols or channels. A firewall cannot prevent packets from being intercepted and viewed by unauthorized parties, unless it has some mechanisms to encrypt or obfuscate the network traffic or to authenticate the source and destination of the traffic. However, a firewall cannot protect packets from being modified or tampered with by other means, such as man-in-the-middle attacks, replay attacks, etc. References: ISACA CISA Review Manual 27th Edition, page 300

Answer: A
Explanation: An IT balanced scorecard is a strategic management tool that aligns IT objectives with business goals and measures the performance of IT processes using key performance indicators (KPIs). It is the most effective means of monitoring governance of enterprise IT, which is the process of ensuring that IT supports the organization’s strategy and objectives. Governance of enterprise IT covers aspects such as IT value delivery, IT risk management, IT resource management, and IT performance measurement. An IT balanced scorecard can help monitor these aspects and provide feedback to improve IT
governance. References: ISACA Frameworks: Blueprints for Success, CISA Review Manual (Digital Version)

Answer: A
Explanation: The best way to assess the effectiveness of changes made to processes and tools related to an organization’s BCP is to review the full test results of the BCP. Full test results can provide evidence of whether the changes have improved the BCP’s objectives, such as recovery time objectives (RTOs), recovery point objectives (RPOs), and business impact analysis (BIA). The other options are not as effective as reviewing the full test results, as they do not demonstrate the actual performance of the BCP under simulated disaster scenarios. Completed test plans are only documents that outline the scope, objectives, and procedures of the BCP testing, but they do not show the outcomes or issues encountered during the testing. Updated inventory of systems is a component of the BCP that identifies the critical systems and resources required for business continuity, but it does not measure the effectiveness of the BCP changes. Change management processes are controls that ensure that changes to the BCP are authorized, documented, and communicated, but they do not evaluate the impact or benefit of the changes. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.3

Answer: B
Explanation: The best guard against the risk of attack by hackers is encryption. Encryption is the process of transforming data into an unreadable format using a secret key or algorithm. Encryption can protect data in transit and at rest from unauthorized access, modification, or disclosure by hackers. Encryption can also ensure the authenticity and integrity of data by using digital signatures or hashes.
Tunneling, message validation, and firewalls are not the best guards against the risk of attack by hackers. Tunneling is a technique that encapsulates one network protocol within another to create a secure connection between two endpoints. Message validation is a process that verifies the format, content, and origin of a message before accepting it. Firewalls are devices or software that filter network traffic based on predefined rules. These controls may help reduce the exposure or impact of hacker attacks, but they do not provide the same level of protection as encryption.

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

Answer: D
Explanation: The most important thing for the organization to ensure when reducing the actual retention period for media containing completed low-value transactions is that the retention period complies with data owner responsibilities. Data owners are accountable for the quality, security, and availability of the data under their control. They are also responsible for defining and enforcing data retention policies that comply with legal, regulatory, contractual, and business requirements. Data owners should be consulted and involved in any decision that affects the retention period of their data, as they are ultimately liable for any consequences of data loss or breach.
The policy includes a strong risk-based approach, the retention period allows for review during the year-end audit, and the total transaction amount has no impact on financial reporting are not the most important things for the organization to ensure when reducing the actual retention period for media containing completed low-value transactions. These are possible factors or benefits that may influence or justify the decision, but they do not override or replace the data owner responsibilities.

Answer: D
Explanation: The IS auditor’s best course of action in this situation is to present observations for discussion only. Observations are factual statements or findings that are based on the audit evidence collected and analyzed during the audit. Observations can be presented to management for discussion and feedback, but they should not be considered as final conclusions or recommendations until the audit is completed and the audit report is issued. The other options are not appropriate for presenting the findings to date, as they may compromise the audit quality or integrity. Reviewing working papers with the auditee is not advisable, as working papers are confidential documents that contain the auditor’s notes, calculations, and opinions that may not be relevant or accurate for management’s review. Requesting the auditee provide management responses is premature, as management responses should be obtained after the audit report is issued and the audit findings andrecommendations are finalized. Requesting management wait until a final report is ready for discussion is impractical, as management may have a legitimate interest or need to know the audit progress and results as soon as possible. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.3

Answer: C

Answer: D
Explanation: The IS auditor’s first action after discovering an option in a database that allows the administrator to directly modify any table should be to determine whether the audit trail is secured and reviewed. This is because direct modification of database tables can pose a significant risk to data integrity, security, and accountability. An audit trail is a record of all changes made to database tables, including who made them, when they were made, and what was changed. An audit trail can help to detect unauthorized or erroneous changes, provide evidence for investigations or audits, and support data recovery or restoration. The IS auditor should assess whether the audit trail is protected from tampering or deletion, and whether it is regularly reviewed for anomalies or exceptions.

Answer: C
Explanation: The best recommendation to mitigate the risk of data leakage from lost or stolen devices that contain confidential data is to configure them to auto-wipe after multiple failed access attempts, as this would prevent unauthorized access and erase sensitive information from the device. Requiring employees to attend security awareness training, password protecting critical data files, or enabling device auto-lockfunction are also good practices, but they may not be sufficient oreffective in preventing data leakage from lost or stolen devices. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.3

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

Answer: C
Explanation: Controls to minimize risk and maximize value for the IT portfolio should be the most important consideration when conducting a review of IT portfolio management, because they ensure that the IT portfolio aligns with the business strategy, objectives, and priorities, and that the IT investments deliver optimal benefits and outcomes. Assignment of responsibility for each project to an IT team member, adherence to best practice and industry approved methodologies, and frequency of meetings where the business discusses the IT portfolio are also relevant aspects of IT portfolio management, but they are not asimportant as controls to minimize risk and maximize value. References: CISA Review Manual (Digital Version),Chapter 1, Section 1.2.3

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

Answer: D
Explanation: One benefit of return on investment (ROI) analysis in IT decision making is that it provides the basis for allocating financial resources. ROI analysis is a method of evaluating the profitability or cost-effectiveness of an IT project or investment by comparing the expected benefits with the required costs. ROI analysis can help IT decision makers prioritize and justify their IT initiatives, allocate their financial resources optimally, and demonstrate the value contribution of IT to the organization’s goals and objectives. Basis for allocating indirect costs, cost of replacing equipment, and estimated cost of ownership are not benefits of ROI analysis in IT decision making. These are more inputs or outputs of ROI analysis that could be used to calculate or estimate the costs or benefits of an IT project or investment. References: [ISACA CISA Review Manual 27th Edition], page 307

Answer: B
Explanation: The most important thing for an IS auditor to examine when reviewing an organization’s privacy policy is its legitimate purpose for collecting personal data. A legitimate purpose is a clear and specific reason for collecting personal data that is necessary for the organization’s business operations or legal obligations, and that respects the rights and interests of the data subjects. A legitimate purpose is the basis for establishing a lawful and fair processing of personal data, and it should be communicated to the data subjects in the privacy policy. The other options are not as important as the legitimate purpose in reviewing the privacy policy. Explicit permission from regulators to collect personal data is not always required, as there may be other lawful bases for data collection, such as consent, contract, or public interest. Sharing of personal information with third-party service providers is not prohibited, as long as there are adequate safeguards and agreements in place to protect the data. The encryption mechanism selected by the organization for protecting personal data is a technical control that can enhance data security, but it does not determine the legality or fairness of data collection. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.3.2

Answer: C
Explanation: The greatest concern for an IS auditor reviewing data conversion and migration during the implementation of a new application system is unauthorized data modifications occurred during conversion. Unauthorized data modifications are changes or alterations to data that are not authorized, intended, or expected, such as due to errors, fraud, or sabotage. Unauthorized data modifications occurred during conversion can compromise the accuracy, completeness, andintegrity of the data being converted and migrated to the new application system, and may result in data loss, corruption, or inconsistency. The other options are not as concerning as unauthorized data modifications occurred during conversion in reviewing data conversion and migration during the implementation of a new application system, as they do not affect the accuracy, completeness, or integrity of the data being converted and migrated. Data conversion was performed using manual processes is a possible factor that may increase the risk or complexity of data conversion and migration, but it does not necessarily imply that unauthorized data modifications occurred during conversion. Backups of the old system and data are not available online is a possible factor that may affect the availability or accessibility of the old system and data for backup or recovery purposes, but it does not imply that unauthorized data modifications occurred during conversion. The change management process was not formally documented is a possible factor that may affect the quality or consistency of the change management process for implementing the new application system, but it does not imply that unauthorized data modifications occurred during conversion. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3

Answer: B
Explanation: The most important thing to include in forensic data collection and preservation procedures is preserving data integrity. Data integrity is the property that ensures that data is accurate, complete, and consistent throughout its lifecycle. Preserving data integrity is essential for forensic data collection and preservation procedures because it ensures that the data can be used as valid and reliable evidence in legal proceedings or investigations. Preserving data integrity can be achieved by using methods such as hashing, checksums, digital signatures, write blockers, tamper-evident seals, or timestamps. The other options are not as important as preserving data integrity in forensic data collection and preservation procedures, as they do not affect the validity or reliability of the data. Assuring the physical security of devices is a security measure that protects devices from unauthorized access, theft, damage, or destruction, but it does not ensure that the data on the devices is accurate, complete, and consistent. Maintaining chain of custody is a documentation technique that records and tracks the handling and transfer of devices or data among different parties involved in forensic activities, but it does not ensure that the data on the devices is accurate, complete, and consistent. Determining tools to be used is a planning activity that selects and prepares the appropriate tools for forensic data collection and preservation procedures, but it does not ensure that the data collected and preserved by the tools is accurate, complete, and consistent. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.4

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

Answer: C
Explanation: The most effective control to mitigate unintentional misuse of authorized access is security awareness training. This is because security awareness training can educate users on the proper use of their access rights, the potential consequences of misuse, and the best practices to protect the confidentiality, integrity, and availability of information systems. Security awareness training can also help users recognize and avoid common threats such as phishing, malware, and social engineering.
Annual sign-off of acceptable use policy, regular monitoring of user access logs, and formalized disciplinary action are not the most effective controls to mitigate unintentional misuse of authorized access. These controls may help deter or detect intentional misuse, but they do not address the root cause of unintentional misuse, which is often a lack of knowledge or awareness of security policies and procedures.

Answer: B
Explanation: The best source of information for assessing the effectiveness of IT process monitoring is performance data. Performance data is a type of information that measures and reports on the results or outcomes of IT processes, such as availability, reliability, throughput, response time, or error rate. Performance data can help assess the effectiveness of IT process monitoring by providing quantitative and qualitative indicators of whether IT processes are meeting their objectives, standards, or expectations. The other options are not as good as performance data in assessing the effectiveness of IT process monitoring, as they do not provide direct or objective evidence of IT process results or outcomes. Realtime audit software is a type of tool that can help automate and facilitate audit activities, such as data collection, analysis, or reporting, but it does not provide information on IT process performance. Quality assurance (QA) reviews are a type of activity that can help evaluate and improve the quality of IT processes, products, or services, but they do not provide information on IT process performance. Participative management techniques are a type of method that can help involve and motivate IT staff in decision-making and problem-solving processes, but they do not provide information on IT process performance. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3

Answer: A
Explanation: When reviewing an enterprise architecture (EA) department’s decision to change a legacy system’s components while maintaining its original functionality, an IS auditor should understand the current business capabilities delivered by the legacy system, as this would help to evaluate whether the change is justified, feasible, and aligned with the business goals and needs. The proposed network topology to be used by the redesigned system, the data flows between the components to be used by the redesigned system, and the database entity relationships within the legacy system are technical details that are less relevant for an IS auditor to understand when reviewing this decision. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2

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

Answer: D
Explanation: The most important consideration for an IS auditor when scheduling follow-up activities for agreed-upon management responses to remediate audit observations is the risk rating of original findings. The risk rating of original findings is an assessment of the potential impact or likelihood of an audit issue or observation on the organization’s objectives, operations, or reputation. The risk rating of original findings can help determine the priority and urgency of follow-up activities for agreed-upon management responses to remediate audit observations by ensuring that high-risk issues are addressed first and more frequently than low-risk issues. The other options are not as important as the risk rating of original findings in scheduling follow-up activities for agreed-upon management responses to remediate audit observations, as they do not reflect the significance or severity of audit issues or observations. Business interruption due to remediation is a possible consequence of implementing corrective actions to address audit issues or observations, but it does not indicate the priority or urgency of follow-up activities. IT budgeting constraints is a possible factor that may affect the availability or feasibility of resources for implementing corrective actions to address audit issues or observations, but it does not indicate the priority or urgency of follow-up activities. Availability of responsible IT personnel is a possible factor that may affect the accountability or responsiveness of staff for implementing corrective actions to address audit issues or observations, but it does not indicate the priority or urgency of follow-up activities. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.4

Answer: D
Explanation: A top-down maturity model process is a method of assessing and improving the maturity level of a process or a set of processes within an organization. A maturity level is a measure of how well-defined, controlled, measured, and optimized a process is. A top-down maturity model process starts with defining the desired maturity level and then identifying the gaps and improvement opportunities for each process. This helps prioritize the processes that need the most attention and improvement. Therefore, a result of utilizing a top-down maturity model process is identification of processes with the most improvement opportunities.
A means of benchmarking the effectiveness of similar processes with peers, a means of comparing the effectiveness of other processes within the enterprise, and identification of older, more established processes to ensure timely review are not results of utilizing a top-down maturity model process. These are possible benefits or objectives of using other types of maturity models or assessment methods, but they are not specific to a top-down approach.

Answer: B
Explanation: An employee is induced to reveal confidential IP addresses and passwords by answering questions over the phone. This is a social engineering attack method that exploits the trust or curiosity of the employee to obtain sensitive information that can be used to access or compromise the network. According to the web search results, social engineering is a technique that uses psychological manipulationto trick users into making security mistakes or giving away sensitive information1. Phishing, whaling, baiting, and pretexting are some of the common forms of social engineering attacks2. Social engineering attacks are often more effective and profitable than purely technical attacks, as they rely on human error rather than system vulnerabilities

Answer: D
Explanation: The greatest concern for an IS auditor if there are flaws in the mapping of accounts between a front-end subledger and a main ledger is the inaccuracy of financial reporting. A subledger is a detailed record of transactions for a specific account, such as accounts receivable, accounts payable, inventory, or fixed assets. A main ledger is a summary record of all transactions for all accounts in an accounting system. The mapping of accounts between a subledger and a main ledger is the process of linking or reconciling the transactions in the subledger with the corresponding entries in the main ledger. If there are flaws in the mapping of accounts, such as missing, duplicated, or incorrect transactions, the main ledger may not reflect the true financial position and performance of the organization. This may lead to inaccurate financial reporting, which may affect decision making, compliance, auditing, taxation, and stakeholder confidence.
Double-posting of a single journal entry, inability to support new business transactions, and unauthorized alteration of account attributes are not the greatest concerns for an IS auditor if there are flaws in the mapping of accounts between a front-end subledger and a main ledger. These are possible consequences or causes of flaws in the mapping of accounts, but they do not have as significant an impact as inaccuracy of financial reporting. Double-posting of a single journal entry may result in errors or discrepancies in the main ledger balances. Inability to support new business transactions may indicate limitations or inefficiencies in the accounting system design or configuration. Unauthorized alteration of account attributes may suggest weaknesses or breaches in access control or segregation of duties.

Answer: A
Explanation: The primary reason for an IS auditor to conduct post-implementation reviews is to determine whether project objectives in the business case have been achieved. A post-implementation review is an audit activity that evaluates whether a project has delivered its expected outcomes or benefits in accordance with its objectives, scope, budget, and schedule. A business case is a document that defines and justifies the need, value, and feasibility of a project. A post-implementation review can help assess whether project objectives in the business case have been achieved by comparing actual results with planned expectations and identifying any gaps or deviations. The other options are not primary reasons for conducting post-implementation reviews, as they do not measure whether project objectives in the business case have been achieved. Ensuring key stakeholder sign-off has been obtained is a project closure activity that confirms that all project deliverables have been completed and accepted by key stakeholders, but it does not evaluate whether project objectives in the business case have been achieved. Aligning project objectives with business needs is a project initiation activity that ensures that the project is aligned with the organization’s strategy, goals, and priorities, but it does not evaluate whether project objectives in the business case have been achieved. Documenting lessons learned to improve future project delivery is a project learning activity that captures and shares the knowledge, experience, and feedback gained from the project, but it does not evaluate whether project objectives in the business case have been achieved. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3

Answer: C
Explanation: The greatest risk associated with an incomplete inventory of deployed software in an organization is the inability to deploy updated security patches. Security patches are updates that fix vulnerabilities or bugs in software that could be exploited by attackers. Without an accurate inventory of software versions and configurations, it is difficult to identify and apply the relevant patches in a timely manner, which exposes the organization to increased security risks. Inability to close unused ports on critical servers, inability to identify unused licenses within the organization, and inability to determine the cost of deployed software are not as critical as security risks. References: ISACA CISA Review Manual 27th Edition, page 308

Answer: C
Explanation: Allowing only corporate IM solutions is the best control to mitigate the malware risk associated with an IM system, because it can prevent unauthorized or malicious IM applications from accessing the network and infecting the system with malware. Corporate IM solutions can also enforce security policies and standards, such as encryption, authentication, and logging, to protect the IM system from malware attacks. Blocking attachments in IM, blocking external IMtraffic, and encrypting IM traffic are also possible controls to mitigate the malware risk, but they are not as effective as allowing only corporate IM solutions. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.4.4

Answer: B
Explanation: Prior to a follow-up engagement, if an IS auditor learns that management has decided to accept a level of residual risk related to an audit finding without remediation, the IS auditor should report the issue to IS audit management. This is because IS audit management is responsible for ensuring that audit findings are properly communicated and resolved. Accepting management’s decision and continuing the follow-up would not address the IS auditor’s concern. Reporting the disagreement to the board or executive management would be premature and inappropriate without consulting IS audit management first. References: CISA Review Manual (Digital Version), Chapter 1, Section 1.6

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

Answer: A
Explanation: The primary advantage of object-oriented technology is enhanced efficiency due to the re-use of elements of logic. Object-oriented technology is a software design model that uses objects, which contain both data and code, to create modular and reusable programs. Objects can be inherited from other objects, which reduces duplication and improves maintainability. Grouping objects into methods for data access, managing sequential program execution for data access, and managing a restricted variety of data types for a data object are not advantages of object-oriented technology. References: ISACA CISA Review Manual 27th Edition, page 304

Answer: A
Explanation: Reconciliation of total amounts by project is the best control to ensure that data is accurately entered into the job-costing system from spreadsheets. Reconciliation is a process of comparing two sets of data to identify any differences or discrepancies between them. By reconciling the total amounts by project from spreadsheets with those from the job-costing system, any errors or omissions in data entry can be detected and corrected. Validity checks are controls that verify that data conforms to predefined formats or ranges. They can prevent entry of character data into numeric fields, but they cannot ensure that the numeric data is correct or complete. Reasonableness checks are controls that verify that data is within expected or acceptable limits. They can detect outliers or anomalies in data, but they cannot ensure that the data matches the source. Display back of project detail after entry is a control that allows the user to review and confirm the data entered into the system. It can help reduce human errors, but it cannot guarantee that the data is accurate or consistent with the source. References: Information Systems Operations and Business Resilience, CISA Review Manual (Digital Version)

Answer: C
Explanation: A business continuity plan (BCP) is a system of prevention and recovery from potential threats to a company. The plan ensures that personnel and assets are protected and are able to function quickly in the event of a disaster1. A core part of a BCP is the documentation of workaround processes to keep a business function operational during recovery of IT systems. Workaround processes are alternative methods or procedures that can be used to perform a business function when the normal IT systems are unavailable or disrupted2. For example, if an online payment system is down, a workaround process could be to accept manual payments or use a backup system. Workaround processes help to minimize the impact of IT disruptions on the business operations and ensure continuity of service to customers and stakeholders3.
References:

1 explains what is a business continuity plan and why it is important.
2 defines what is a workaround process and how it can be used in a BCP.
3 provides examples of workaround processes for different business functions.

Answer: C
Explanation: The first course of action when a data breach has occurred due to malware is to quarantine the impacted systems. This means isolating the infected systems from the rest of the network and preventing any further communication or data transfer with them. This can help contain the spread of the malware, limit the damage and exposure of sensitive data, and facilitate the investigation and remediation of the incident. Quarantining the impacted systems can also help preserve the evidence and logs that may be needed for forensic analysis or legal action.

References:

[1] provides a guide on how to respond to a data breach caused by malware and recommends quarantining the impacted systems as the first step.
[2] explains what is malware and how it can cause data breaches, and suggests quarantining the infected devices as a best practice.
[3] describes the steps involved in quarantining a system infected by malware and the benefits of doing so.

Answer: C
Explanation: Business processes should be the primary focus of an IS auditor when developing a risk-based IS audit program, because they represent the core activities and functions of the organization that support its objectives and goals. Business processes also involve the use of IT resources and systems that may pose risks to the organization’s performance and compliance. A risk-based IS audit program should identify and assess the risks associated with the business processes and determine the appropriate audit scope and procedures to provide assurance on their effectiveness and efficiency. Portfolio management, business plans, and IT strategic plans are also relevant factors for developing a risk-based IS audit program, but they are not as important as business processes. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.2.1

Answer: D
Explanation: Implementing business rules to validate employee data entry is the best way to reduce the likelihood of future occurrences of poor data quality that cause customer complaints about receiving different items from what they ordered on the organization’s website. Business rules are logical statements that define the conditions and actions for data validation, such as checking for data completeness, accuracy, consistency, and integrity. Assigning responsibility for improving data quality, investing in additional employee training for data entry, and outsourcing data cleansing activities to reliable third parties are also possible ways to improve data quality, but they are not as effective as implementing business rules to validate employee data entry. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.3.1

Answer: B
Explanation: The most important prerequisite for the protection of physical information assets in a data center is a complete and accurate list of information assets that have been deployed. Information assets are any data, devices, systems, or software that have value for the organization and need to be protected from unauthorized access, use, disclosure, modification, or destruction4. A data center is a facility that houses various information assets such as servers, storage devices, network equipment, etc., that support the organization’s IT operations and services5. A complete and accurate list of information assets that have been deployed in a data center can help to identify and classify the assets based on their importance, sensitivity, or criticality for the organization. This can help to determine the appropriate level of protection and security measures that need to be applied to each asset. A complete and accurate list of information assets can also help to track and monitor the location, status, ownership, usage, configuration, maintenance, etc., of each asset. This can help to prevent or detect any unauthorized or inappropriate changes or movements of assets that may compromise their security or integrity. Segregation of duties between staff ordering and staff receiving information assets, availability and testing of onsite backup generators, and knowledge of the IT staff regarding data protection requirements are also important prerequisites for the protection of physical information assets in a data center, but not as important as a complete and accurate list of information assets that have been deployed. These factors are more related to the implementation and maintenance of security controls and procedures that depend on having a complete and accurate list of information assets as a starting point. References: ISACA CISA Review Manual 27th Edition, page 308

Answer: D
Explanation: The strategy that would provide the greatest assurance of system quality at implementation is delivering only the core functionality on the initial target date. This strategy can help avoid compromising the quality of the system by focusing on the essential features that meet the user needs and expectations. Delivering only the core functionality can also help reduce the scope creep, complexity, and testing efforts of the system development project.
Implementing overtime pay and bonuses for all development staff, utilizing new system development tools to improve productivity, and recruiting IS staff to expedite system development are not strategies that would provide the greatest assurance of system quality at implementation. These strategies may help speed up the system development process, but they may also introduce new risks or challenges such as burnout, learning curve, integration issues, or communication gaps. These risks or challenges may adversely affect the quality of the system.

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

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

Answer: A
Explanation: The best metric to assure compliance with the policy of providing security awareness training to all new employees is the percentage of new hires that have completed the training, as this directly measures the extent to which the policy is implemented and enforced. The number of new hires who have violated enterprise security policies, the number of reported incidents by new hires, and the percentage of new hires who report incidents are not directly related to the policy, as they may depend on other factors such as the nature and frequency of threats, the effectiveness of security controls, and the reporting culture of the organization. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.7

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

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

How to Protect theData on Your Laptop
6 Steps to Practice Strong Laptop Security

Answer: C
Explanation: The best recommendation to reduce the risk of data leakage from employee use of social networking sites for business purposes is to provide education and guidelines to employees on use of social networking sites. Education and guidelines can help employees understand the benefits and risks of using social media for business purposes, such as enhancing brand awareness, engaging with customers, or sharing industry insights. They can also inform employees about the dos and don’ts of social media etiquette, such as respecting privacy, protecting intellectual property, avoiding conflicts of interest, or complying with legal obligations. Education and guidelines can also raise awareness of potential data leakage scenarios, such as phishing attacks, malicious links, fake profiles, or oversharing sensitive information, and provide tips on how to prevent or respond to them.

Answer: B
Explanation: The best recommendation to prevent fraudulent electronic funds transfers by accounts payable employees is dual control. Dual control is a segregation of duties control that requires two or more individuals to perform or authorize a transaction or activity. Dual control can prevent fraudulent electronic funds transfers by requiring independent verification and approval of payment requests, amounts, and recipients by different accounts payable employees. The other options are not as effective as dual control in preventing fraudulent electronic funds transfers, as they do not involve independent checks or approvals. Periodic vendor reviews are detective controls that can help identify any irregularities or anomalies in vendor payments, but they do not prevent fraudulent electronic funds transfers from occurring. Independent reconciliation is a detective control that can help compare and confirm payment records with bank statements, but it does not prevent fraudulent electronic funds transfers from occurring. Re-keying of monetary amounts is an input control that can help detect any errors or discrepancies in payment amounts, but it does not prevent fraudulentelectronic funds transfers from
occurring. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2

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

Answer: D
Explanation: The decision to accept an IT control risk related to data quality should be the responsibility of the business owner. The business owner is the person who has the authority and accountability for the business process that relies on the data quality. The business owner should understand the impact of data quality issues on the business objectives, performance, and compliance. The business owner should also be involved in defining the data quality requirements, assessing the data quality risks, and implementing the data quality controls or mitigation strategies.

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

Answer: A
Explanation: The executive management concern that could be addressed by the implementation of a security metrics dashboard is the effectiveness of the security program. A security metrics dashboard is a tool that provides a visual representation of key performance indicators (KPIs) and key risk indicators (KRIs) related to the organization’s information security objectives and activities. A security metrics dashboard can help executive management monitor and evaluate the performance and value delivery of the security program, identify strengths and weaknesses, assess compliance with policies and standards, and support decision making and improvement initiatives. Security incidents vs. industry benchmarks, total number of hours budgeted to security, and total number of false positives are not executive management concerns that could be addressed by the implementation of a security metrics dashboard. These are more operational or technical aspects of information security that could be measured and reported by other means, such as incident reports, budget reports, or log analysis. References: [ISACA CISA Review Manual 27th Edition], page 302

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

Answer: A
Explanation: The most important thing for the auditor to confirm when sourcing the population data for testing accounts payable controls by performing data analytics is that the data is taken directly from the system. Taking the data directly from the system can help ensure that the data is authentic, complete, and accurate, and that it has not been manipulated or modified by any intermediary sources or processes. The other options are not as important as taking the data directly from the system, as they do not affect the validity or reliability of the data. There is no privacy information in the data is a privacy concern that can help protect the confidentiality and integrity of personal or sensitive data, but it does not affect the accuracy or completeness of the data. The data can be obtained in a timely manner is a logistical concern that can help facilitate the efficiency and effectiveness of the data analytics process, but it does not affect the authenticity or accuracy of the data. The data analysis tools have been recently updated is a technical concern that can helpenhance the functionality and performance of the data analytics tools, but it does not affect the validity or reliability of the data. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2

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

Answer: C
Explanation: The best recommendation for a small IT web development company where developers must have write access to production is to remove production access from the developers. Production access is the ability to modify or update the live systems or applications that are used by customers or end users. Production access should be restricted to authorized and qualified personnel only, as any changes or errors in production can affect the functionality, performance, or security of the systems or applications. Developers should not have write access to production, as they may introduce bugs,vulnerabilities, or inconsistencies in the code that can compromise the quality or reliability of the systems or applications. The other options are not as effective as removing production access from the developers, as they do not address the root cause of the problem or provide the same benefits. Hiring another person to perform migration to production is a costly solution that can help segregate the roles and responsibilities of developers and migrators, but it does not remove production access from the developers. Implementing continuous monitoring controls is a good practice that can help detect and correct any issues or anomalies in production, but it does not remove production access from the developers. Performing a user access review for the development team is a detective control that can help verify and validate the access rights and privileges of developers, but it does not remove production access from the developers. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2

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

1 explains what is an external vulnerability scan and why it is important to have a complete network asset inventory.
2 provides a guide on how to conduct a full network vulnerability assessment and emphasizes the importance of knowing the network assets.
3 compares internal and external vulnerability scanning and highlights the need for a comprehensive network asset inventory for both types.

Answer: C
Explanation: Requirements analysis should be the best thing to compare against the business case when determining whether a project in the design phase will meet organizational objectives, because it defines the functional and non-functional specifications of the project deliverables that should satisfy the business needs and expectations. Requirements analysis can help evaluate whether the project design is aligned with the business case and whether it can achieve the desired outcomes and benefits. Implementation plan, project budget provisions, and project plan are also important aspects of a project in the design phase, but they are not as relevant asrequirements analysisfor comparing against the business case. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.1

Answer: C
Explanation: User requirements are statements that describe what the users expect from the software system in terms of functionality, quality, and usability. They are essential inputs for the software development process, as they guide the design, implementation, testing, and deployment of the system. Therefore, an IS auditor’s greatest concern when reviewing the early stages of a software development project would be the lack of acceptance criteria behind user requirements. Acceptance criteria are measurable conditions that define when a user requirement is met or satisfied. They help ensure that the user requirements are clear, complete, consistent, testable, and verifiable. Without acceptance criteria, it would be difficult to evaluate whether the system meets the user expectations and delivers value to the organization. Technical documentation, such as program code, is usually produced in later stages of the software development process. Completion of all requirements at the end of each sprint is not mandatory in agile software development methods, as long as there is a prioritized backlog of requirements that can be delivered incrementally. A detailed unit and system test plan is also important for ensuring software quality, but it depends on well-defined user requirements andacceptance criteria. References: Information Systems Acquisition, Development & Implementation, CISA ReviewManual (Digital Version)

Answer: A
Explanation: An organization’s audit charter primarily describes the auditors’ authority to conduct audits. The audit charter is a formal document that defines the purpose, scope, responsibilities, and reporting relationships of the internal audit function. It also establishes the auditors’ right of access to information, records, personnel, and physical properties relevant to their work. The audit charter provides the basis for the auditors’ independence and accountability to the governing body and senior management.

Answer: D
Explanation: The IS auditor’s next course of action after finding that firewalls are outdated and not supported by vendors should be to determine the risk of not replacing the firewall. Outdated firewalls may have known vulnerabilities that can be exploited by attackers to bypass security controls and access the network. They may also lack compatibility with newer technologies or standards that are required for optimal network performance and protection. Not replacing the firewall could expose the organization to various threats, such as data breaches, denial-of-service attacks, malware infections, or regulatory non-compliance. The IS auditor should assess the likelihood and impact of these threats and quantify the risk level for management to make informed decisions.

Answer: D
Explanation: Understanding the business process is the most important factor for an effective control self-assessment (CSA) program. A CSA program 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. A CSA program can help identify risks and potential exposures to achieving strategic business objectives, evaluate the adequacy and effectiveness ofcontrols, and implement remediation plans to address any gaps or weaknesses2. To conduct a successful CSA, it is essential to have a clear and comprehensive understanding of the business process under review, including its objectives, inputs, outputs, activities, resources, dependencies, stakeholders, performance indicators, etc. This will help to identify the relevant risks and controls associated with the process, as well as to evaluate their impact and likelihood. Determining the scope of the assessment, performing detailed test procedures, and evaluating changes to the risk environment are also important factors for an effective CSA program, but not as important as understanding the business process. These factors are more related to the execution and monitoring phases of the CSA program, while understanding the business process is related to the planning and preparation phase. Without a solid understanding of the business process, the scope, testing, and evaluation of the CSA may not be accurate or complete. References: ISACA CISA Review Manual 27th Edition, page 310

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

Answer: D
Explanation: Data loss can occur due to various reasons, such as accidental deletion, hardware failure, malware infection, theft, or unauthorized access. Data classification procedures can help to identify and protect sensitive data, but they are not sufficient to prevent data loss. The most effective way to protect against data loss is to conduct periodic security awareness training for employees, which can educate them on the importance of data security, the best practices for data handling and storage, and the common threats and risks to data.

Answer: D
Explanation: The first step in addressing a vulnerability is to evaluate the associated risk, which involves assessing the likelihood and impact of a potential exploit. Based on the risk assessment, the appropriate mitigation strategy can be determined, such as implementing a new system, addingfirewalls, or decommissioning the server. References: ISACA CISA Review Manual 27th Edition, page 280

Answer: C
Explanation: The primary responsibility of an IS auditor during the design phase of a software development project is to evaluate the controls incorporated into the system specifications. Controls aremechanisms or procedures that aim to ensure the security, reliability, or performance of a system or process. System specifications are documents that define and describe the requirements, features, functions, or components of a system or software. Evaluating the controls incorporated into the system specifications is a key responsibility of an IS auditor during the design phase of a software development project, as it helps ensure that the system or software meets the organization’s objectives, standards, and expectations for security, reliability, or performance. The other options are not primary responsibilities of an IS auditor during the design phase of a software development project, as they do not directly relate to evaluating the controls incorporated into the system specifications. Future compatibility of the application is a possible factor that may affect the functionality or usability of the application in different environments or platforms, but it is not a primary responsibility of an IS auditor during the design phase of a software development project. Proposed functionality of the application is a possible factor that may affect the suitability or value of the application for meeting user needs or expectations, but it is not a primary responsibility of an IS auditor during the design phase of a software development project. Development methodology employed is a possible factor that may affect the quality or consistency of the software development process, but it is not a primary responsibility of an IS auditor during the design phase of a software development project. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3

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

Answer: D
Explanation: Application level firewalls are the best control to prevent the transfer of files to external parties through instant messaging (IM) applications, because they can inspect and filter network traffic based on application-specific protocols and commands, such as IM file transfer commands. Application level firewalls can block or allow IM file transfers based on predefined rules or policies. File level encryption, file transfer protocol (FTP), and instant messaging policy are not effective controls to prevent IM file transfers, because they donot restrict or monitor IM network traffic. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.4.1

Answer: A
Explanation: During an audit of a reciprocal disaster recovery agreement between two companies, the IS auditor would be most concerned with the allocation of resources during an emergency. A reciprocal disaster recovery agreement is an arrangement by which one organization agrees to use another’s resources in the event of a business continuity event or incident. The IS auditor would need to ensure that both parties have clearly defined their roles and responsibilities, their resource requirements, their priority levels, their communication channels, and their escalation procedures in case of a disaster. The IS auditor would also need to verify that both parties have tested their agreement and have updated it regularly to reflect any changes in their business environments. The frequency of system testing is not as critical as the allocation of resources during an emergency, because system testing can be performed periodically or on demand, while resource allocation is a dynamic and complex process that requires careful planning and coordination. The differences in IS policies and procedures are not as critical as the allocation of resources during an emergency, because both parties can agree on common standards and protocols for their disaster recovery operations, or they can adapt their policies and procedures to suit each other’s needs. The maintenance of hardware and software compatibility is not as critical as the allocation of resources during an emergency, because both parties can use compatible or interoperable systems, or they can use virtualization or cloud computing technologies to overcome any compatibility issues. References: ISACACISA Review Manual 27th Edition, page 281

Answer: A
Explanation: The best recommendation to facilitate compliance with the regulation that requires organizations to report significant security incidents to the regulator within 24 hours of identification is to include the requirement in the incident management response plan. An incident management response plan is a document that defines the roles, responsibilities, procedures, and tools for managing security incidents effectively and efficiently. Including the requirement in the incident management response plan can help ensure that security incidents are identified, classified, reported, and escalated in accordance with the regulation. The other options are not as effective as including the requirement in the incident management response plan, as they do not address all aspects of incident management or compliance. Establishing key performance indicators (KPIs) for timely identification of security incidents is a monitoring technique that can help measure and improve the performance of incident management processes, but it does not ensure compliance with the regulation. Enhancing the alert functionality of the intrusion detection system (IDS) is a technical control that can help detect and notify security incidents faster, but it does not ensure compliance with the regulation. Engaging an external security incident response expert for incident handling is a contingency measure that can help augment the organization’s internal capabilities and resources for managing security incidents, but it does not ensure compliance with the regulation. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.2

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

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

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

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

What are black box, grey box, and white box penetration testing?
What Is Black-Box Penetration Testing and Why ShouldYou Choose It?

Answer: D

Answer: C
Explanation: The primary benefit of using a dry-pipe fire-suppression system rather than a wet-pipe system is that a dry-pipe system has a decreased risk of leakage, as the pipes are filled with pressurized air or nitrogen instead of water until the system is activated. A wet-pipe system has a higher risk of leakage, corrosion, and freezing. A dry-pipe system is not more effective at suppressing flames, as it uses the same water-based suppressant as a wet-pipe system. A dry-pipe system does not allow more time to abort release of the suppressant, as it has a delay of only a few seconds before the water is released. A dry-pipe system does not disperse dry chemical suppressants exclusively, as it uses water as the primary suppressant. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.2.3

Answer: D
Explanation: Coding standards provide field naming conventions, which are rules for naming variables, constants, functions, classes, and other elements in a program. Coding standards help to ensure consistency, readability, maintainability, and portability of code. Program documentation, access control tables, and data flow diagrams are not part of coding standards. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.3.1

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

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

Answer: C
Explanation: Secure coding practices are the best way to prevent cross-site scripting (XSS) attacks, because they can ensure that the web application validates and sanitizes user input and output data to prevent malicious scripts from being executed on the web browser. XSS attacks are a type of web application vulnerability that exploit the lack of input validation or output encoding in webpages that accept user input or display dynamic content. Application firewall policy settings, a three-tier web architecture, and use of common industry frameworks are not effective controlsto prevent XSS attacks, because they do not address the root cause of the vulnerability in the web application code. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.4.2

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

Answer: C
Explanation: Secure code reviews as part of a continuous deployment program are preventive controls. Preventive controls are controls that aim to prevent or avoid undesirable events or outcomes from occurring, such as errors, defects, or incidents. Secure code reviews are activities that examine and evaluate the source code of a software or application to identify and eliminate any vulnerabilities, flaws, or weaknesses that may compromise its security, functionality, or performance. Secure code reviews as part of a continuous deployment program can help prevent or avoid security issues or incidents from occurring by ensuring that the code is secure and compliant before it is deployed to production. The other options are not correct types of controls for secure code reviews as part of a continuous deployment program, as they have different meanings and functions. Detective controls are controls that aim to detect or discover undesirable events or outcomes that have occurred, such as errors, defects, or incidents. Logical controls are controls that use software or hardware mechanisms to regulate or restrict access to IT resources, such as data, systems, or networks. Corrective controls are controls that aim to correct or rectify undesirable events or outcomes that have occurred, such as errors, defects, or incidents. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2

Answer: A
Explanation: The most effective method to verify that a service vendor keeps control levels as required by the client is to conduct periodic on-site assessments using agreed-upon criteria. On-site assessments can provide direct evidence of whether the vendor’s controls are operating effectively and consistently in accordance with the client’s expectations and requirements. Agreed-upon criteria can ensure that the assessments are objective, relevant, and reliable. The other options are not as effective as on-site assessments in verifying the vendor’s control levels. Periodically reviewing the SLA with the vendor can help monitor whether the vendor meets its contractual obligations and service standards, but it does not provide assurance of whether the vendor’s controls are adequate or sufficient. Conducting an unannounced vulnerability assessment of vendor’s IT systems can help identify any weaknesses or gaps in the vendor’s security controls, but it may violate the terms and conditions of the vendor-client relationship or cause operational disruptions. Obtaining evidence of the vendor’s CSA can provide some indication of whether the vendor’s controls are self-monitored and reported, but it does not verify whether the vendor’s controls are independent or accurate. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.4

Answer: D
Explanation: The best detective control for a job scheduling process involving data transmission is job failure alerts that are automatically generated and routed to support personnel. Job failure alerts are notifications that indicate when a scheduled job or task fails to execute or complete successfully, such as due to errors, interruptions, or delays. Job failure alerts can help detect and correct any issues or anomalies in the job scheduling process involving data transmission by informing and alerting the support personnel who can investigate and resolve the problem. The other options are not as effective as job failure alerts in detecting issues or anomalies in the job scheduling process involving data transmission, as they do not provide timely or specific information or feedback. Metrics denoting the volume of monthly job failures are reported and reviewed by senior management is a reporting technique that can help measure and improve the performance and reliability of the job scheduling process, but it does not provide immediate or detailed information on individual job failures. Jobs are scheduled to be completed daily and data is transmitted using a Secure File Transfer Protocol (SFTP) is a preventive control that can help ensure the timeliness and security of the job scheduling process involving data transmission, but it does not detect any issues or anomalies that may occur during the process. Jobs are scheduled and a log of this activity is retained for subsequent review is a logging technique that can help record and track the status and results of the job scheduling process involving data transmission, but it does not provide real-time or proactive information on job failures. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2

Answer: A
Explanation: The primary area of focus when an organization decides to outsource technical support for its external customers is to align service level agreements (SLAs) with current needs. SLAs are contracts that define the scope, quality, and expectations of the services provided by the vendor, as well as the remedies or penalties for non-compliance. SLAs are essential for ensuring that the outsourced technical support meets the customer’s requirements and satisfaction, as well as the organization’s objectives andstandards. By aligning SLAs with current needs, the organization can specify the key performance indicators (KPIs), metrics, and targets that reflect the desired outcomes and value of the technical support. This can also help to monitor and evaluate the vendor’s performance, identify gaps or issues, and implement corrective actions or improvements.
References:

Service Level Agreement (SLA)Examples and Template
What is an SLA? Best practices for service-level agreements

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

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

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

Answer: B
Explanation: Version control is a process of managing changes to an application or a document. It ensures that only the latest approved version of the application is used by end-users, which reduces the risk of errors, inconsistencies, and unauthorized modifications. Version control also allows tracking the history of changes and restoring previous versions if needed.

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

Answer: B
Explanation: Ransomwareis a type of malicious software that encrypts the victim’s data and demands a ransom for its decryption1. Ransomware attacks can cause significant damage to an organization’s operations, reputation, andfinances1. Therefore, it is important to mitigate the impact of ransomware attacks by implementing effective prevention and recovery strategies.
One of the best ways to mitigate the impact of ransomware attacks is to back up data frequently12345. Data backups are copies of the organization’s data that are stored in a separate location or medium, such as an external harddrive, cloud storage, or tape2. Data backupscan help the organization restore its data in case of a ransomware attack, without paying the ransom or losing valuable information2. Data backups shouldbe performed regularly, preferably daily or weekly, depending on the criticality and volume of the data2. Data backups should also be tested periodically to ensure their integrity and usability2.
The other options are not as effective as backing up data frequently in mitigating the impact of ransomware attacks. Invoking the disaster recovery plan (DRP) is a reactive measure that can help the organization resume its operations after a ransomware attack, but it does not prevent or reduce the damage caused by the attack3. Paying the ransom is not a recommended option, as it does not guarantee the decryption of the data or the deletion of the stolen data by the attackers. Paying the ransom also encourages further attacks and funds criminal activities14. Requiring password changes for administrative accounts is a good security practice, but it is not sufficient to prevent or recover from ransomware attacks. Ransomware attacks can exploit other vulnerabilities, such as phishing emails, outdated software, or weak network security15.
References: 1: How to Mitigatethe Risk of Ransomware Attacks: The Definitive Guide 2: Mitigating malwareand ransomware attacks - The National Cyber Security Centre 3: 3 steps to prevent and recover from ransomware 4: Ransomware Epidemic: Use these 8 Strategies to Mitigate Risk 5: Practical Steps to Mitigate Ransomware Attacks - ITSecurityWire

Answer: C
Explanation: The IS auditor’s best recommendation is to ensure that programmers cannot access code after the completion of program edits. This is because programmers who have access to code after editing may introduce unauthorized or malicious changes that could compromise the security, functionality, or performance of the application. By restricting access to code after editing, the organization can ensure that only authorized and tested code is released into production, and prevent any tampering or reoccurrence of the same issue.
References:

1 discusses the importance of controlling access to code after editing and testing, and provides some best practices for doing so.
2 explains how programmers can introduce malicious code into applications, and how to prevent and detect such attacks.
3 describes the role of IS auditors in reviewing and assessing the security and quality of application code.

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

Answer: B
Explanation: The effectiveness of a risk management program can be measured by how well it reduces the residual risk, which is the risk that remains after applying controls, to an acceptable level. Inherent risk is the risk that exists before applying any controls, and it cannot be eliminated completely. Control risk is the risk that the controls fail to prevent or detect a risk event, and it is a component of residual risk. Overall risk is not a meaningful metric for assessing the effectiveness of a risk management program, as it does not account for the impact and likelihood of different risk events. References: CISA Review Manual (Digital Version), Chapter 1, Section 1.2.2

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

Answer: D
Explanation: The best recommendation for an organization that is unable to add new servers on demand in a cost-efficient manner is to build a virtual environment. A virtual environment is a technology that allows multiple virtual machines to run on a single physical server, sharing its resources and capabilities. A virtual environment can help the organization add new servers on demand in a cost-efficient manner by reducing the need for hardware acquisition, maintenance, and power consumption. The other options are not as effective as building a virtual environment, as they do not address the root cause of the problem or provide the same benefits. Increasing the capacity of existing systems is a short-term solution that can help improve the performance and availability of the current servers, but it does not enable the organization to add new servers on demand in a cost-efficient manner. Upgrading hardware to newer technology is a costly solution that can help enhance the functionality and reliability of the servers, but it does not enable the organization to add new servers on demand in a cost-efficient manner. Hiring temporary contract workers for the IT function is an irrelevant solution that can help supplement the IT staff’s skills and knowledge, but it does not enable the organization to add new servers on demand in a cost-efficient manner. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3.1

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

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

Answer: D
Explanation: The first course of action that the auditor should recommend after finding that several employees are spending an excessive amount of time using social media sites for personal reasons is to implement policies addressing acceptable usage of social media during working hours. Policies can help define the scope, purpose, rules, and expectations of using social media in the workplace, both for personal and professional reasons. Policies can also specify the consequences of violating the policies, such as disciplinary actions or termination. Policies can help deter employees from misusing social media at work, which could affect their productivity, performance, or security. Policies can also help protect the organization from legal liabilities or reputational damages that could arise from inappropriate or unlawful employee behavior on social media.

Answer: A
Explanation: The primary concern when negotiating a contract for a hot site is the availability of the site in the event of multiple disaster declarations. A hot site is a fully equipped alternative facility that can be used to resume business operations in the event of a disaster. However, if multiple clients of the hot site provider declare a disaster at the same time, there may be a shortage of resources or capacity to accommodate all of them. Therefore, the contract should specify the terms and conditions for ensuring the availability and priority of the hot site for the organization. The other options are not as important as availability, as they do not affect the ability to use the hot site in a disaster situation. Coordination with the site staff in the event of multiple disaster declarations is a logistical issue that can be resolved by communication and planning. Reciprocal agreements with other organizations are alternative arrangements that can be used to share resources or facilities in a disaster, but they may not be as reliable or suitable as a hot site. Complete testing of the recovery plan is a good practice that can help validate and improve the effectiveness of the recovery plan, but it is not a concern for negotiating a contract for a hot site. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.3

Answer: A
Explanation: Carbon dioxide fire suppression systems need to be combined with an automatic switch to shut down the electricity supply in the event of activation. This is because carbon dioxide displaces oxygen in the air and can create a suffocation hazard for people in the protected area. Therefore, it is essential to cut off the power source before releasing carbon dioxide to avoid electrical shocks and sparks that could ignite the fire again. Carbon dioxide systems are typically used for total flooding applications in spaces that are not habitable, such as server rooms or data centers.

Answer: D
Explanation: The security architecture of an online application is a design that describes how various security components and controls are integrated and configured to protect the application from internal and external threats. When auditing the security architecture of an online application, an IS auditor should first review the location of the firewall within the network, as this determines how effectively the firewall can filter and monitor the traffic between different network segments and zones. The firewall standards, configuration, and firmware version are also important aspects to review, but they are secondary to the location of the firewall.

Answer: C
Explanation: The most important task before implementing any associated email controls to prevent sensitive information from being emailed outside the organization by employees is to develop an information classification scheme. An information classification scheme is a framework that defines the categories and levels of sensitivity for different types of information, such as public, internal, confidential, or secret. An information classification scheme can help implement email controls by providing criteria and guidelines for identifying, labeling, handling, and protecting sensitive information in email attachments. The other options are not as important as developing an information classification scheme, as they do not address the root cause of the problem or provide the same benefits. Requiring all employees to sign nondisclosure agreements (NDAs) is a legal control that can help deter or penalize employees from disclosing sensitive information, but it does not prevent them from emailing it outside the organization. Developing an acceptable use policy for end-user computing (EUC) is a governance control that can help define and communicate the rules and expectations for using IT resources, such as email, but it does not prevent employees from emailing sensitive information outside the organization. Providing notification to employees about possible email monitoring is a transparency control that can help inform and warn employees about the potential consequences of emailing sensitive information outside the organization, but it does not prevent them from doing so. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.3.2

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

Answer: D
Explanation: The project manager should be accountable for managing the risks to project benefits. Project benefits are the expected outcomes or value that a project delivers to its stakeholders, such as improved efficiency, quality, customer satisfaction, or revenue. Project risks are uncertain events or conditions that may affect the project objectives, scope, budget, schedule, or quality. The project manager is responsible for identifying, analyzing, prioritizing, responding to, and monitoring project risks throughout the project life cycle. The other options are not accountable for managing project risks, as they have different roles and responsibilities. The enterprise risk manager is responsible foroverseeing the organization’s overall risk management framework and strategy, but not for managing specific project risks. The project sponsor is responsible for initiating, approving, and supporting the project, but not for managing project risks. The information security officer is responsible for ensuring that the project complies with the organization’s information security policies and standards, but not for managing project
risks. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3

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

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

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

Answer: C
Explanation: The first step that an IS auditor should take when finding that a business impact analysis (BIA) has not been performed is to evaluate the impact on current disaster recovery capability. A BIA is a process that identifies and analyzes the potential effects of disruptions to critical business functions and processes. A BIA helps determine the recovery priorities, objectives, and strategies for the organization. Without a BIA, the disaster recovery plan may not be aligned with the business needs and expectations, and may not provide adequate protection and recovery for the most critical assets and activities. Therefore, an IS auditor should assess how the lack of a BIA affects the current disaster recovery capability and identify any gaps or risks that need to be addressed.
Performing a BIA, issuing an intermediate report to management, and conducting additional compliance testing are not the first steps that an IS auditor should take when finding that a BIA has not been performed. These steps may be done later in the audit process, after evaluating the impact on current disaster recovery capability. Performing a BIA is not the responsibility of the IS auditor, but of the business owners and managers. Issuing an intermediate report to management may be premature without sufficient evidence and analysis. Conducting additional compliance testing may not be relevant ornecessary without a clear understanding of the disaster recovery requirements and objectives.

Answer: D
Explanation: The most effective way to minimize downtime during system conversions is to use a parallel run. A parallel run is a method of system conversion where both the old and new systems operate simultaneously for a period of time until the new system is verified to be functioning correctly. Thisreduces the risk of errors, data loss, or system failure during conversion and allows for a smooth transition from one system to another. References: CISA Review Manual, 27th Edition, page 467

Aspect	Details
Exam Name	CISA (Certified Information Systems Auditor)
Exam Cost	$575 (for ISACA members)
Total Time	4 hours
Available Languages	English
Passing Marks	Scaled score of 450 or higher out of 800
Prerequisites	A minimum of five years of professional information systems auditing, control, or security work experience

Domain	Percentage	Description
Domain 1 - Information System Auditing Process	21%	Covers IS audit standards, guidelines, and best practices, and the audit process
Domain 2 - Governance and Management of IT	17%	Focuses on IT governance and management principles and practices, including IT strategy, policies, and organizational structure
Domain 3 - Information Systems Acquisition, Development, and Implementation	12%	Examines the process of acquiring, developing, testing, and implementing information systems and infrastructure
Domain 4 - Information Systems Operations and Business Resilience	23%	Covers IT operations, support, and service management, as well as business continuity and disaster recovery
Domain 5 - Protection of Information Assets	27%	Focuses on information asset security and control, including data privacy, confidentiality, integrity, and availability

PDF Only

$35.00 Free Updates Upto 90 Days

PDF + Test Engine

$60.00 Free Updates Upto 90 Days

Test Engine

$50.00 Free Updates Upto 90 Days

How to pass Isaca CISA exam with the help of dumps?

How Do I Know Isaca CISA Dumps are Worth it?

IT Students Are Using our Certified Information Systems Auditor Dumps Worldwide!

How to Get CISA Real Exam Dumps?

ISACA CISA Exam Overview:

ISACA Certified Information Systems Auditor (CISA) Exam Topics Breakdown

Isaca CISA Frequently Asked Questions

Question # 1

Question # 2

Question # 3

Question # 4

Question # 5

Question # 6

Question # 7

Question # 8

Question # 9

Question # 10

Question # 11

Question # 12

Question # 13

Question # 14

Question # 15

Question # 16

Question # 17

Question # 18

Question # 19

Question # 20

Question # 21

Question # 22

Question # 23

Question # 24

Question # 25

Question # 26

Question # 27

Question # 28

Question # 29

Question # 30

Question # 31

Question # 32

Question # 33

Question # 34

Question # 35

Question # 36

Question # 37

Question # 38

Question # 39

Question # 40

Question # 41

Question # 42

Question # 43

Question # 44

Question # 45

Question # 46

Question # 47

Question # 48

Question # 49

Question # 50

Question # 51

Question # 52

Question # 53

Question # 54

Question # 55

Question # 56

Question # 57

Question # 58

Question # 59

Question # 60

Question # 61

Question # 62

Question # 63

Question # 64

Question # 65

Question # 66

Question # 67