Isaca CISA Certified Information Systems Auditor Exam Practice Test

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. 

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

The 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 andaccuracy 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

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

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

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

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

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

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

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

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.

 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.

 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. 

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.

 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

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

 A 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 togenerate 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. 

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. 

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 andinformation 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.

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

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 theInternet, 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.

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

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

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

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

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

The 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.

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

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

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

 The most important 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.

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 theeffectiveness, 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.

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

The 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

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

 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.

 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.

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.

 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

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. 

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

 The 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

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

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. 

 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

 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

 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

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

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. 

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

 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

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.

 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

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

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

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

The most important 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

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.

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

 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.

 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.

 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

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

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 requirea 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.

 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

 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

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

The 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

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

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

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. 

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

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 positivesor negatives. The IS auditor should also consider other sources of incident detection, such as logs, reports, audits, or user feedback.

 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. 

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. 

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

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

References:

ISACA, CISA Review Manual, 27th Edition, 2019, p. 2361

Continuous audit and monitoring - PwC2

Internal firewalls are highly effective for isolating Internet of Things (IoT) devices from corporate network traffic. By segmenting the network and restricting communication between devices and the main corporate infrastructure, internal firewalls help mitigate the risk of lateral movement and data breaches caused by compromised IoT devices.

Blockchain Technology (Option B):This is useful for ensuring data integrity but not for network isolation.

Content Filtering Proxy (Option C):This is designed to manage web traffic and does not provide network segmentation.

Zero Trust Architecture (Option D):While Zero Trust provides robust access controls, internal firewalls are more directly suited for traffic isolation.

Comprehensive and Detailed Step-by-Step Explanation:

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

SFTP (Correct Answer – C)

Uses SSH (Secure Shell) for encryption.

Provides authentication and encryption for secure data transfers.

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

UDP (Incorrect – A)

Faster but lacks encryption and data integrity checks.

HTTP (Incorrect – B)

Transfers data in plaintext and is vulnerable to interception.

RDP (Incorrect – D)

Used for remote desktop access, not secure file transfers.

References:

ISACA CISA Review Manual

NIST 800-52 (Guidelines for Transport Layer Security)

Operational log management primarily enhances security by enabling real-time monitoring and detection of anomalies within network data. Logs provide valuable information for identifying threats, investigating incidents, and ensuring compliance with security policies.

Predictive Analysis for User Experience (Option A):While logs may support analytics, this is not the primary benefit.

Performance Issue Identification (Option C):Logs can help identify performance issues, but the focus of operational log management is security.

Data Aggregation Using Unified Storage (Option D):This supports management but is secondary to the security benefits.

Comprehensive and Detailed Step-by-Step Explanation:

A key aspect ofbackup managementis ensuring backups are performed on time and without manual intervention to avoid human error.

Option A (Incorrect):While separation of duties is important, the concern here is not aconflict of interestbut rather the reliability of backup execution.

Option B (Incorrect):Load balancer configuration relates tonetwork traffic management, which is not directly relevant to backup reliability.

Option C (Incorrect):Cloud-based backups can be a good option, but the immediate priority is toverify if backups are consistently executedbefore suggesting alternative solutions.

Option D (Correct):Reviewing backup logs provides concreteevidenceof whether backups are performed on schedule and if they weremisseddue to peak usage periods. If issues are found, automation or scheduling adjustments may be recommended.

Answer: B

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

References

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

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

The programmer having access to the production programs is the most likely control weakness that would have contributed to the unauthorized changes to the payroll system report. This is because theprogrammer could modify the production code without proper authorization, documentation, or testing, and bypass the change management process. This could result in errors, fraud, or data integrity issues in the payroll system. The programmer should only have access to the development or test environment, and the production programs should be under the control of a librarian or a change manager.

References

ISACA CISA Review Manual, 27th Edition, page 254

4 Types of Internal Control Weaknesses

ACCT 4631 - Internal Auditing: CIA Quiz Topic 6 Flashcards

The best recommendation for the IS auditor to make is to implement a closing checklist, as this will help to ensure that all the required tasks and scripts are performed and verified during the year-end closing process12. A closing checklist can also help to prevent errors, omissions, and delays that could affect the accuracy and timeliness of the financial statements3 .

References

1: Year-end closing procedures for GL - Dynamics GP | Microsoft Learn1 2: Year-end activities FAQ - Finance | Dynamics 365 | Microsoft Learn2 3: Year-End Closing Checklist: 10 Steps to Close Your Books3 : Year End Closing Checklist: 7 Steps to Make it Easy

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

References

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

Comprehensive and Detailed Step-by-Step Explanation:

DLP (Data Loss Prevention) toolsare designed toprevent unauthorized access, transfer, or leakage of sensitive data, especially byinsider threatsorunauthorized downloads.

Preventing Unauthorized Downloads (Correct Answer – C)

DLP solutionsblock or log attemptsto transfer sensitive files.

Example:A DLP tool detects andblocks an employee from copying confidential data to a USB drive.

Preventing Malware Installation (Incorrect – A, B)

Antivirus and endpoint protection tools, not DLP, handle malware threats.

Preventing Corrupt Data Transmission (Incorrect – D)

DLP focuses ondata protection, not detecting corrupt files.

References:

ISACA CISA Review Manual

NIST 800-53 (Data Protection Controls)

CIS (Center for Internet Security) DLP Best Practices

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

References

ISACA CISA Review Manual, 27th Edition, page 255

18. Project Completion – Project Management – 2nd Edition

How to Measure Project Success | Smartsheet

The best way to mitigate risk to an organization’s network associated with devices permitted under a BYOD policy is to implement a network access control system, as this will allow the organization to monitor, authenticate, and authorize the devices that connect to the network, and to enforce security policies and compliance requirements12. A network access control system can help to prevent unauthorized or compromised devices from accessing sensitive data or resources, and to detect and isolate any potential threats or vulnerabilities34.

References

1: Network Access Control (NAC) - ISACA 2: Network Access Control (NAC) - Cisco 3: BYOD Security Risks: 6 Ways to Protect Your Organization - ReliaQuest5 4: How to Mitigate BYOD Risks and Challenges - CIOReview6

A balanced scorecard is a strategic planning framework that companies use to assign priority to their products, projects, and services; communicate about their targets or goals; and plan their routine activities1. The scorecard enables companies to monitor and measure the success of their strategies to determine how well they have performed. A balanced scorecard for IT management can help assess IT functions and processes by defining four perspectives: financial, customer, internal business process, and learning and growth2. These perspectives can help IT management align their IT objectives with the organization’s vision and mission, identify and prioritize the key performance indicators (KPIs) for IT, and evaluate the effectiveness and efficiency of IT operations and services3.

References

1: Balanced Scorecard - Overview, Four Perspectives 2: The IT Balanced Scorecard (BSC) Explained - BMC Software 3: A BALANCED SCORECARD (BSC) FOR IT PERFORMANCE MANAGEMENT - SAS Support

During the second year of the ERP system upgrade project, the focus shifts to ensuring that the updated business processes integrate seamlessly with the new system functionality. User acceptance testing (UAT) validates that the system meets user requirements and business objectives.

Data Migration (Option A):Data migration is more relevant in the first phase when upgrading the system version.

Sociability Testing (Option B):This is less critical than confirming user functionality for process changes.

Initial User Access Provisioning (Option D):This is part of security and access controls but not the primary focus of business process validation.

Comprehensive and Detailed Step-by-Step Explanation:

Internalquality assurance (QA) reviewsare conducted toensure conformancewith professionalaudit standards and methodology.

Option A (Correct):The primary purpose of QA reviews is toconfirm that the internal audit function adheres to industry standards, such asISACA’s IT audit frameworkand theInternational Standards for the Professional Practice of Internal Auditing (IPPF).

Option B (Incorrect):Whilegovernance and performance metricsare important,conformance to standardsis theprimary goalof QA reviews.

Option C (Incorrect):Risk management is part of audits, butQA reviews focus on adherence to methodologyrather than reducing audit risk.

Option D (Incorrect):Efficient resource usageis a goal butnot the main objectiveof an audit QA program.

Comprehensive and Detailed Step-by-Step Explanation:

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

No Policy to Revoke Access (Correct Answer – A)

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

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

Lack of Security Awareness Training (Incorrect – B)

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

No NDAs (Incorrect – C)

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

No Access Revocation for Role Changes (Incorrect – D)

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

References:

ISACA CISA Review Manual

NIST 800-53 (Access Control)

Periodic review of scheduled jobs is crucial to prevent unauthorized or outdated jobs from running, which could lead to security risks, data inconsistencies, or compliance issues.If the inventory of scheduled jobs is not reviewed periodically (A), it could result in jobs running with incorrect parameters, unauthorized transfers, or failure to decommission obsolete processes.

Other options:

Automated support ticket creation (B)is beneficial but is not as critical as ensuring the overall accuracy and security of job execution.

Restricting access to scheduling changes (C)is a security control, but its absence is not the most pressing concern compared to unreviewed jobs.

Notification alerts to a support group (D)is a good practice but does not replace the need for a formal review process.

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

References

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

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

References

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

Threat modeling is an approach that enables IS auditors to identify, analyze, and mitigate potential security vulnerabilities within an application by understanding the threats, attacks, vulnerabilities, and countermeasures. This proactive technique helps in designing secure applications.

References

ISACA CISA Review Manual 27th Edition, Page 276-277 (Threat Modeling)

A digital signature is a mathematical algorithm that validates the authenticity and integrity of a message or document by generating a unique hash of the message or document and encrypting it using the sender’s private key1. The primary reason for using a digital signature is to authenticate the sender of a message, as only the sender has access to their private key and can produce a valid signature2. A digital signature also verifies the integrity of the data, as any modification to the message or document will result in a different hash value and invalidate the signature1. However, a digital signature does not provide availability or confidentiality to the transmission, as it does not prevent denial-of-service attacks or encrypt the entire message or document3.

References

1: Understanding Digital Signatures | CISA

2: Signature Verification | CISA

3: SECFND: Digital Signatures from Skillsoft | NICCS

Benford’s law analysis is a powerful technique for identifying irregularities or anomalies in numerical datasets, such as financial transactions. It detects deviations from expected frequency distributions, which may indicate fraud.

Control Self-Assessments (CSAs) (Option A):Useful for control evaluation but not for fraud detection.

Interviews with Control Owners (Option B):Provide insights but are not efficient for identifying fraudulent patterns.

Regression Analysis (Option C):Effective for predictive modeling but less so for detecting fraud in transactional data.

Comprehensive and Detailed Step-by-Step Explanation:

Thebest protectionfor a stolen laptop isfull disk encryption, which prevents unauthorized accesseven if the device is lost.

Option A (Incorrect):Remote wipe capabilitiesare useful, but theyrequire an internet connectionto function, which is not always available when a device is stolen.

Option B (Correct):Full disk encryption (FDE)ensures that data remainsunreadablewithout the correct decryption key,even if the hard drive is removed.

Option C (Incorrect):User awarenessis helpful, but itdoes not physically securedata on a lost device.

Option D (Incorrect):Password-protected filescan be bypassed by copying them to another system, making them an inadequate security measure.

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.

 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

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

 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)

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. 

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

 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

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

 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)

 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

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. 

 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

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

References:

Ensuring Data Integrity with Hash Codes

Message Integrity

The 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

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.

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

The 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 payableprocess, segregation of duties between issuing purchase orders and making payments ensures that no one person can initiate and complete a transaction without proper authorization and verification. This reduces the risk of duplicate payments, overpayments, unauthorized payments, or payments to fictitious vendors.

References:

Accounts payable controls

Accounts Payable Internal Controls: A Simple Checklist

 The 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.

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.

 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 orobservations. 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

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.

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. Real-time 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

 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

 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.

 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

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 systemdoes 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

 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. 

 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

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

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

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

 The best 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. 

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 theprocedures. This ensures that the procedures are consistent, accurate, reliable, and secure. References: CISA Review Manual, 27th Edition, page 401

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

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 suchas 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

 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

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 oferrors 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

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

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 rootcause of unintentional misuse, which is often a lack of knowledge or awareness of security policies and procedures.

 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

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

 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 arealigned 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)

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 networksystems or data. The other options are not as effective as network access control in maintaining network integrity when using mobile devices, as they do not address all aspects of network access or security. Implementing outbound firewall rules is a security control that filters and blocks network traffic based on source, destination, protocol, or port, but it does not regulate or restrict network access based on device characteristics or conditions. Performing network reviews is a monitoring activity that evaluates and reports on the performance, availability, or security of network resources, but it does not regulate or restrict network access based on device characteristics or conditions. Reviewing access control lists is a verification activity that validates and confirms the access rights and privileges of network users or devices, but it does not regulate or restrict network access based on device characteristics or conditions. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.2.2

The 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

 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

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

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

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

 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 testmay 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?

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

 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

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

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. 

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 providedirect 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

 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 ownershould also be involved in defining the data quality requirements, assessing the data quality risks, and implementing the data quality controls or mitigation strategies.

 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

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 rulesto validate employee data entry. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.3.1

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

The 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. 

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.

 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

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.

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

 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. 

 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 strategiesthat 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.

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 levelfirewalls 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

 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 requirescareful 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

 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

The primary reason for an IS audit manager to review the work performed by a senior IS auditor prior to presentation of a report is to ensure the conclusions are adequately supported. The IS audit manager is responsible for overseeing and supervising the audit process, ensuring the quality and consistency of the audit work, and approving the audit report and recommendations. The IS audit manager should review the work performed by the senior IS auditor to verify that the audit objectives, scope, and criteria have been met, that the audit evidence is sufficient, reliable, and relevant, and that the audit conclusions are logical, objective, and based on the audit evidence. The IS audit manager should also ensure that the audit report is clear, concise, accurate, and complete, and that it communicates the auditfindings, conclusions, and recommendations effectively to the intended audience. The other options are not the primary reason for an IS audit manager to reviewthe work performed by a seniorIS auditor prior to presentation of a report, because they either relate to specific aspects or stages of the audit work rather than the overall outcome, or they are part of the senior IS auditor’s responsibility rather thanthe IS audit manager’s. References: CISA Review Manual (Digital Version)1, Chapter 2, Section 2.2.5

 The greatest impact as a result of the ongoing deterioration of a detective control is an increased number of false negatives in security logs. A detective control is a control that monitors and identifies any deviations or anomalies from the expected or normal behavior or performance of a system or process. A security log is a record of events or activities that occur within a system or network, such as user access, file changes, system errors, or security incidents. A false negative is a situation where a security log fails to detect or report an actual deviation or anomaly that has occurred, such as an unauthorized access, a malicious modification, or a security breach. An increased number of false negatives in security logs can have a significant impact on the organization’s security posture and risk management, because it can prevent timely detection and response to security threats, compromise the accuracy and reliability of security monitoring and reporting, and undermine the accountability and auditability of user actions and transactions. The other options are not as impactful as anincreased number of false negatives in security logs, because they either do not affect the detection capability of a detective control, or they have less severe consequences for security management. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.1

 Application containers are a form of operating system virtualization that share the same kernel as the host operating system. This means that any vulnerability or compromise in the kernel can affect all the containers running on the same host, as well as the host itself. Additionally, containers may have privileged access to the kernel resources and functions, which can pose a risk of unauthorized or malicious actions by the container processes. Therefore, securing the kernel is a critical aspect of application container security.

Shared registries (option A) are not an inherent risk in the application container infrastructure, but they are a potential risk that depends on how they are configured and managed. Shared registries are repositories that store and distribute container images. They can be public or private, and they can have different levels of security and access controls. Shared registries can pose a risk of exposing sensitive data, distributing malicious or vulnerable images, or allowing unauthorized access to images. However, these risks can be mitigated by using secure connections, authentication and authorization mechanisms, image signing and scanning, and encryption.

Host operating system (option B) is not an inherent risk in the application container infrastructure, but it is a potential risk that depends on how it is configured and maintained. Host operating system is the underlying platform that runs the application containers and provides them with the necessary resources and services. Host operating system can pose a risk of exposing vulnerabilities, misconfigurations, or malware that can affect the containers or the host itself. However, these risks can be mitigated by using minimal and hardened operating systems, applying patches and updates, enforcing security policies and controls, and isolating and monitoring the host.

Shared data (option C) is not an inherent risk in the application container infrastructure, but it is a potential risk that depends on how it is stored and accessed. Shared data is the information that is used or generated by the application containers and that may be shared among them or with external entities. Shared data can pose a risk of leaking confidential or sensitive data, corrupting or losing data integrity,or violating data privacy or compliance requirements. However, these risks can be mitigated by using secure storage solutions, encryption and decryption mechanisms, access control and auditing policies, and backup and recovery procedures.

Therefore, option D is the correct answer.

References:

Application Container Security Guide | NIST

CSA for a Secure Application Container Architecture

Application Container Security: Risks and Countermeasures

The greatest concern to an IS auditor who is assessing an organization’s configuration and release management process is that changes and change approvals are not documented. This is because documentation is essential for ensuring the traceability, accountability, and quality of the changes made to the configuration items (CIs) and the releases deployed to the production environment. Without documentation, it would be difficult to verify the authenticity, validity, and authorization of the changes, as well as to identify and resolve any issues or incidents that may arise from the changes. Documentation also helps to maintain compliance with internal and external standards and regulations, as well as to facilitate audits and reviews.

The other options are not as concerning as option B, although they may also indicate some weaknesses in the configuration and release management process. The organization does not use an industry-recognized methodology, but this does not necessarily mean that their process is ineffective or inefficient. The organization may have developed their own methodology that suits their specific needs and context. However, using an industry-recognized methodology could help them adopt best practices and improve their process maturity. All changes require middle and senior management approval, but this may not be a problem if the organization has a clear and streamlined approval process that does not cause delays or bottlenecks in the change implementation. However, requiring too many approvals could also introduce unnecessary complexity and bureaucracy in the process. There is no centralized configuration management database (CMDB), but this does not mean that the organization does not have a way of managing their CIs and their relationships. The organization may use other tools or methods to store and access their configuration data, such as spreadsheets, documents, or repositories.However, having a centralized CMDB could help them improve their visibility, accuracy, and consistency of their configuration data.

References:

1: The Essential Guide to Release Management | Smartsheet

2: 5 steps to a successful release management process - Lucidchart

3: Configuration Management process overview - Micro Focus

4: Release and Deployment Management process overview - Micro Focus

The primary advantage of using virtualization technology for corporate applications is to achieve better utilization of resources, such as hardware, software, network and storage. Virtualization technology allows multiple applications to run on a single physical server or device, which reduces the need for additional hardware and maintenance costs. Virtualization technology also enables dynamic allocation and reallocation of resources according to the demand and priority of the applications, which improves efficiency and flexibility. The other options are not the primary advantage of using virtualization technology, although they may be some of the benefits or challenges depending on the implementation and configuration. References:

ISACA, CISA Review Manual, 27th Edition, chapter 4, section 4.21

ISACA, COBIT 2019 Framework: Introduction and Methodology, section 3.23

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

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

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

References:

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

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

Audit Sampling - AICPA3

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

 The most important thing to assess when conducting a business impact analysis (BIA) is the completeness of critical asset inventory. This is because the critical asset inventory is the basis for identifying and prioritizing the business processes, functions, and resources that are essential for thecontinuity of operations. The critical asset inventory should include both tangible and intangible assets, such as hardware, software, data, personnel, facilities, contracts, and reputation. The critical asset inventory should also be updated regularly to reflect any changes in the business environment or needs. References:

CISA Review Manual (Digital Version), Chapter 5, Section 5.41

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

The area that is most likely to be overlooked when implementing a new data classification process is end-user computing (EUC) systems. EUC systems are applications or tools that are developed or customized by end users, often without formal IT involvement or approval. EUC systems may contain sensitive or confidential data that need to be classified and protected according to the organization’s policies and standards. However, EUC systems may not be subject to the same controls, oversight, or documentation as formal IT systems, and may not be included in the scope of the data classification process. Therefore, EUC systems pose a significant risk of data leakage, unauthorized access, or noncompliance. The other areas (B, C and D) are less likely to be overlooked, as they are more visible and manageable by the IT department or the data owners. References: IS Audit and Assurance Guideline 2202: Evidence Collection Techniques, CISA Review Manual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.2: Data Classification

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

 Data classification is the process of organizing and labeling data into categories based on file type, contents, and other metadata. Data classification helps organizations answer important questions about their data that inform how they mitigate risk and manage data governance policies. Data classification also enables appropriate protection measures, and efficient search, retrieval and use of each data category12.

While evaluating the data classification process of an organization, an IS auditor’s primary focus should be on whether data is correctly classified. This means that the data is assigned to the appropriate classification level based on its sensitivity, importance, integrity, availability, compliance requirements, and business value. Correct data classification ensures that the data is protected according to its risk level, and that the organization can comply with relevant laws and regulations that apply to different types of data3.

The other three options are not the primary focus of an IS auditor while evaluating the data classification process, although they may be relevant or useful for certain aspects of data management.Data classifications are automated means that the organization uses software tools or algorithms to analyze and label data based on predefined rules or criteria. This can improve the efficiency and consistency of data classification, but it does not guarantee that the data is correctly classified. The IS auditor still needs to verify the accuracy and validity of the automated classifications, and check for any errors or anomalies.

A data dictionary is maintained means that the organization keeps a record of the definitions, formats, sources, and relationships of the data elements in its systems or databases. This can enhance the understanding and usability of the data, but it does not ensure that the data is correctly classified. The IS auditor still needs to examine the content and context of the data, and compare it with the classification criteria and policies.

Data retention requirements are clearly defined means that the organization specifies how long it will keep different types of data, and when it will delete or archive them. This can help reduce storage costs, improve performance, and comply with legal obligations, but it does not ensure that the data is correctly classified. The IS auditor still needs to assess whether the data is stored and protected according to its classification level, and whether the retention periods are appropriate for each type of data.

Therefore, data is correctly classified is the best answer.

References:

Data Classification: The Basics and a 6-Step Checklist - NetApp

What is Data Classification? Guidelines and Process -Varonis

Data Classification and Handling Procedures Guide

 The first step for the security incident response team after an IS security attack is reported is to perform a damage assessment. This involves identifying the scope, impact and root cause of the incident, as well as collecting and preserving evidence for further analysis and investigation. Reporting results to management, documenting lessons learned and prioritizing resources for corrective action are important steps, but they should be done after the damage assessment is completed. References: CISA Review Manual (DigitalVersion), Chapter 6, Section 6.31

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

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

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

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

 The finding that should be of greatest concern to an IS auditor reviewing data conversion and migration during the implementation of a new application system is that unauthorized data modificationsoccurred during conversion. Data conversion and migration is a process that involves transferring data from one system to another, ensuring its accuracy, completeness, integrity, and usability. Unauthorized data modifications during conversion can result in data loss, corruption, inconsistency, or duplication, which can affect the functionality, performance, reliability, and security of the new system. Unauthorized data modifications can also have serious business implications, such as affecting decision making, reporting, compliance, customer service, and revenue. The IS auditor should verify that adequate controls are in place to prevent, detect, and correct unauthorized datamodifications during conversion, such as access control, data validation, reconciliation, audit trail, and backup and recovery. The other findings (A, B and D) are less concerning, as they can be mitigated by documenting the change management process, restoring the backups of the old system and data from offline storage, or automating the data conversion process. References: CISA Review Manual (Digital Version), Chapter 3: Information Systems Acquisition, Development & Implementation, Section 3.4: System Implementation

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

Implementing incident escalation procedures is the best way to ensure that an incident receives attention from appropriate personnel in a timely manner, because it defines the roles and responsibilities, communication channels, and escalation criteria for handlingdifferent types of incidents34. Incident escalation procedures help to prioritize and coordinate the response efforts and ensure that the incident is resolved by the most qualified and authorized personnel. Completing the incident management log, broadcasting an emergency message, and requiring a dedicated incident response team are not sufficient to ensure that an incident receives attention from appropriate personnel in a timely manner, because they do not specify how to escalate the incident based onits severity, impact,or complexity. References: 3: CISA Review Manual (Digital Version), Chapter 6, Section 6.3.2 4: CISA Online Review Course, Module 6, Lesson 3

The best way to track organizational data in a BYOD environment is to enroll the personal devices in the organization’s mobile device management (MDM) program. This will allow the organization to monitor, control, and secure the data on the devices remotely. Employees must also report lost or stolen devices and sign the acceptable use policy, but these are not sufficient to enable tracking of data. References: Info Technology & Systems Resources |COBIT, Risk, Governance … - ISACA, section “Book IT Control Objectives for Sarbanes-Oxley, 4th Edition | Digital | English”

This means that the IT investments are aligned with the strategic goals and priorities of the organization, and that they deliver value and benefits to the business. Mapping IT investments to specific business objectives can help ensure that the IT investments are relevant, justified, and measurable, and that they support the organization’s mission and vision.

IT investments are implemented and monitored following a system development life cycle (SDLC) is an indication of effective IT project management, but not necessarily of effective IT investment management. The SDLC is a framework that guides the development and implementation of IT systemsand applications, but it does not address the alignment, justification, or measurement of the IT investments.

Key performance indicators (KPIs) are defined for each business requiring IT investment is an indication of effective IT performance management, but not necessarily of effective IT investment management. KPIs are metrics that measure the outcomes and results of IT activities and processes, but they do not address the alignment, justification, or value of the IT investments.

The IT investment budget is significantly below industry benchmarks is not an indication of effective IT investment management, but rather of low IT spending. The IT investment budget should be based on the organization’s needs and capabilities, and not on external comparisons. A low IT investment budget may indicate that the organization is underinvesting in IT, which could limit its potential for growth and innovation.

 Information security policies and procedures are the foundation of an organization’s information security program. They define the roles, responsibilities, rules, and standards for protecting information assets from unauthorized access, use, disclosure, modification, or destruction. The most important factor when developing information security policies and procedures is to align them with an information security framework that provides a comprehensive and consistent approach to managing information security risks. An information security framework can also help ensure compliance with relevant regulations, inclusion of mission and objectives, and consultation with security staff. However, these factors are secondary to alignment with an information security framework. References: CISA Certification | Certified Information Systems Auditor | ISACA, CISA Review Manual (Digital Version)

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

 The best way to help ensure new IT implementations align with enterprise architecture (EA) principles and requirements is to conduct EA reviews as part of the change advisory board (CAB). A CAB is a committee that evaluates and authorizes changes to IT services, such as new IT implementations. By conducting EA reviews as part of the CAB process, the organization can ensure that the proposed changes are consistent with the EA vision, goals, standards, and guidelines. This can help avoid potential conflicts, risks, or inefficiencies that may arise from misaligned IT implementations. Additionally, EA reviews can help identify opportunities for improvement, optimization, or innovation in the IT services.

The other options are not the best ways to help ensure new IT implementations align with EA principles and requirements. Documenting the security view as part of the EA is important, but it does not guarantee that new IT implementations will follow the security requirements or best practices. Considering stakeholder concerns when defining the EA is also essential, but it does not ensure that new IT implementations will meet the stakeholder expectations or needs. Performing mandatory post-implementation reviews of IT implementations is a good practice, but it does not prevent potential issues or problems that may arise from misaligned IT implementations.

References:

5: Change Advisory Board Best Practices: 15+ Industry Leaders Weigh In

6: What Does the Change Advisory Board (CAB) Do?

7: How do I set up an effective change advisory board? - ServiceNow

8: ITIL Change Management - The Role of the Change Advisory Board

Recovery facilities providing a redundant combination of Internet connections to the local communications loop is an example of last-mile circuit protection. Last-mile circuit protection is a type of telecommunications continuity that ensures the availability and redundancy of the final segment of the network that connects the end-user to the service provider. The local communications loop, also known as the local loop or subscriber line, is the physical link between the customer premises and the nearest central office or point of presence of the service provider. Byhavingmultiple Internet connections from different providers or technologies, such as cable, DSL, fiber, wireless, or satellite, the recoveryfacilities can avoid losing connectivity in case one of the connections fails or is disrupted by a disaster5.

References:

9: Last Mile Redundancy - How to Ensure Business Continuity - Multapplied Networks

The major advantage of automating internal controls is to efficiently test large volumes of data, because automated controls can perform repetitive tasks faster, more accurately, and more consistently than manual controls. Automated controls can also provide audit trails and exception reports that facilitate the monitoring and evaluationof the control effectiveness12. Reviewing large value transactions, identifying transactions with no segregation of duties, and performing analytical reviews are possible benefits of automating internal controls, but not the major advantage. References: 1: CISA Review Manual (Digital Version), Chapter 5, Section 5.2.2 2: CISA Online Review Course, Module 5, Lesson 2

The most effective way to identify exfiltration of sensitive data by a malicious insider is to establish behavioral analytics monitoring. Behavioral analytics is the process of analyzing the patterns and anomalies in user behavior to detect and prevent insider threats. Behavioral analytics can help identify unusual or suspicious activities, such as accessing sensitive data at odd hours, transferring large amounts of data to external devices or locations, or using unauthorized applications or protocols. Behavioral analytics can also help correlate data from multiple sources, such as network logs, user profiles, and access rights, to provide a holistic view of user activity and risk.

Data loss prevention (DLP) software is a tool that can help prevent exfiltration of sensitive data by a malicious insider, but it is not the most effective way to identify it. DLP software can block or alert on unauthorized data transfers based on predefined rules and policies, but it may not be able to detect sophisticated or stealthy exfiltration techniques, such as encryption, steganography, or data obfuscation.

Reviewing perimeter firewall logs is a way to identify exfiltration of sensitive data by a malicious insider, but it is not the most effective way. Perimeter firewall logs can show the traffic volume and destination of data transfers, but they may not be able to show the content or context of the data. Perimeter firewall logs may also be overwhelmed by the amount of normal traffic and miss the signals of malicious exfiltration.

Providing ongoing information security awareness training is a way to reduce the risk of exfiltration of sensitive data by a malicious insider, but it is not a way to identify it. Information security awareness training can help educate users on the importance of protecting sensitive data and the consequences of violating policies and regulations, but it may not deter or detect those who are intentionally or maliciously exfiltrating data.

References:

ISACA, CISA Review Manual, 27th Edition, 2019, p. 300

ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription 1

Cybersecurity Engineering for Legacy Systems: 6 Recommendations - SEI Blog 2

How to Secure Your Company’sLegacy Applications - iCorps

 The best option to provide an IS auditor assurance that the interface between a point-of-sale (POS) system and the general ledger is transferring sales data completely and accurately is A. Electronic copies of customer sales receipts are maintained. Electronic copies of customer sales receipts arerecords of the transactions that occurred at the POS system, which can be compared with the data transferred to the general ledger. This can help detect any errors, omissions, or discrepancies in the data transfer process and ensure that the sales data is complete and accurate.

The other options are not as effective as A in providing assurance that the interface between the POS system and the general ledger is transferring sales data completely and accurately. B. Monthly bank statements are reconciled without exception. Monthly bank statements are records of the cash inflows and outflows of the organization, which may not match with the sales data recorded by the POS system and the general ledger. For example, there may be delays, discounts, returns, or refundsthat affect the cash flow but not the sales revenue. Therefore, reconciling monthly bank statements without exception does not necessarily mean that the sales data is complete and accurate. C. Nightly batch processing has been replaced with real-time processing. Nightly batch processing is a method of transferring data from the POS system to the general ledger in batches at a scheduled time, usually at night. Real-time processing is a method of transferring data from the POS system to the general ledger as soon as the transactions occur. Real-time processing may improve the timeliness and efficiency of the data transfer process, but it does not guarantee that the sales data is complete and accurate. There may still be errors, omissions, or discrepancies in the data transfer process that need to be detected and corrected. D. The data transferred over the POS interface is encrypted. Encryption is a process of transforming data into an unreadable form using a secret key or algorithm, so that only authorized parties can access the original data. Encryption protects the confidentiality and security of the data transferred over the POS interface, but it does not ensure that the sales data is complete and accurate. There may still be errors, omissions, or discrepancies in the data transfer process that need to be detected and corrected.

References:

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

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

Sales Audit Overview - Oracle3

Notes on Audit of Ledgers - Guidelines to Auditors - Accountlearning

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

 The organization is primarily responsible for the security configurations of the deployed application’s operating system when migrating its HR application to an Infrastructure as a Service (IaaS) model in a private cloud. This is because in an IaaS model, the cloud provider is responsible for the security of the underlying infrastructure that they lease to their customers, such as servers, storage, and networks, while the customer is responsible for the security of the areas of the cloud infrastructure over which they have control, such as operating systems, middleware, and applications. Therefore, the organization needs to ensure that the operating system is properly configured, patched, hardened, and monitored to protect the HR application from unauthorized access or malicious attacks.

The other options are not primarily responsible for the security configurations of the deployed application’s operating system. The cloud provider’s external auditor is not responsible for any securityconfigurations, but rather for verifying and reporting on the cloud provider’s compliance with relevant standards and regulations. The cloud provider is responsible for the security of the underlying infrastructure, but not for the operating system or any software installed on it by the customer. The operating system vendor is responsible for providing updates and patches for the operating system, but not for configuring or securing it according to the customer’s needs.

References:

11: What Is IaaS (Infrastructure As A Service)? - Forbes

12: What is Shared Responsibility Model? - Check Point Software

13: Who Is Responsible for Cloud Security? - Security Intelligence

 Implementing an email containerization solution on personal devices is the best recommendation for an IS auditor, because it allows the organization to separate and secure the email data from the rest of the device data. Email containerization creates a virtual environment that encrypts andisolates the email data, preventing unauthorized access, leakage, or loss of sensitive information12. Requiring passwords or antivirus protection on personal devices may not be sufficient or enforceable, while prohibiting employees from storing companyemail onpersonal devices may not be feasible or practical. References: 1: CISA Review Manual (DigitalVersion), Chapter 5, Section 5.4.3 2: CISA Online Review Course, Module 5, Lesson 4

A vendor requires privileged access to a key business application. The best recommendation to reduce the risk of data leakage is to implement real-time activity monitoring for privileged roles. This isbecause real-time activity monitoring can provide visibility and accountability for the actions performed by the vendor with privileged access, such as creating, modifying, deleting, or copying data. Real-time activity monitoring can also enable timely detection and response to any unauthorized or suspicious activities that may indicate data leakage. Including the right-to-audit in the vendor contract is a good practice, but it may not be sufficient to prevent or detect data leakage in a timely manner, as audits are usually performed periodically or on-demand. Performing a review of privileged roles and responsibilities is also a good practice, but it may not address the specific risk of data leakage by the vendor with privileged access. Requiring the vendor to implement job rotation for privileged roles may reduce the risk of collusion or fraud, but it may not prevent or detect data leakage by any individual with privileged access. References: CISA Review Manual (Digital Version), [ISACA Privacy Principles and Program Management Guide]

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

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

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

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

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

 The planning phase is the stage of the internal audit process where contact is established with the individuals responsible for the business processes in scope for review. The planning phase involves defining the objectives, scope, and criteria of the audit, as well as identifying the key risks and controls related to the audited area. The planning phase also involves communicating with the auditee to obtain relevant information, documents, and data, as well as to schedule interviews, walkthroughs, and meetings. The planning phase aims to ensure that the audit team has a clear understanding of the audited area and its context, and that the audit plan is aligned with the expectations and needs of the auditee and other stakeholders.

The execution phase is the stage of the internal audit process where the audit team performs the audit procedures according to the audit plan. The execution phase involves testing the design and operating effectiveness of the controls, collecting and analyzing evidence, documenting the audit work and results, and identifying any issues or findings. The execution phase aims to provide sufficient and appropriate evidence to support the audit conclusions and recommendations.

The follow-up phase is the stage of the internal audit process where the audit team monitors and verifies the implementation of the corrective actions agreed upon by the auditee in response to the audit findings. The follow-up phase involves reviewing the evidence provided by the auditee, conducting additional tests or interviews if necessary, and evaluating whether the corrective actions have adequately addressed the root causes of the findings. The follow-up phase aims to ensure that the auditee has taken timely and effective actions to improve its processes and controls.

The selection phase is not a standard stage of the internal audit process, but it may refer to the process of selecting which areas or functions to audit based on a risk assessment or an annual audit plan. The selection phase involves evaluating the inherent and residual risks of each potential auditable area, considering the impact, likelihood, and frequency of those risks, as well as other factors such as regulatory requirements, stakeholder expectations, previous audit results, and available resources. The selection phase aims to prioritize and allocate the audit resources to those areas that present the highest risks or opportunities for improvement.

Therefore, option A is the correct answer.

References:

Stages and phases of internal audit - piranirisk.com

Step-by-Step Internal Audit Checklist | AuditBoard

AuditProcess | The Office of Internal Audit - University of Oregon

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

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

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

The greatest concern for an IS auditor reviewing an online security awareness program is that metrics have not been established to assess training results. Without metrics, it is difficult to measure the effectiveness of the program and identify areas for improvement. The other findings are alsoissues that need to be addressed, but they are not as significant as the lack of metrics. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.3.11

The best control to minimize the risk of unauthorized access to lost company-owned mobile devices is device encryption. Device encryption is a process that transforms data on a device into an unreadable format using a cryptographic key. Device encryption protects the data stored on the device from being accessed by unauthorized parties, even if they bypass the password or PIN protection. Device encryption can also prevent data leakage if the device is disposed of or recycled without proper data sanitization. Password or PIN protection is a basic control that prevents unauthorized access to the device by requiring a secret code or pattern to unlock it. However, password or PIN protection can be easily compromised by brute force attacks, shoulder surfing, or social engineering. Device trackingsoftware is a tool that allows the device owner or administrator to locate, lock, or wipe the device remotely in case of loss or theft. However, device tracking software depends on the device’s network connectivity and GPS functionality, which may not be available or reliable in some situations. Periodic backup is a process that copies the data from the device to another storage location for recovery purposes. Periodic backup can help restore the data in case of loss or damage of the device, but it does not prevent unauthorized access to the data on the device itself. References: CISA ReviewManual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.4: Mobile Devices

 The best way to improve the visibility of end-user computing (EUC) applications that support regulatory reporting is to maintain an EUC inventory, as this provides a comprehensive and up-to-date list of all EUC applications, their owners, their locations, their purposes, and their dependencies. An EUC inventory can help identify and manage the risks associated with EUC applications, such as data quality, security, compliance, and continuity. EUC availability controls, EUC access control matrix, and EUC tests of operational effectiveness are important forensuring the reliability and security of EUC applications, but they do not improve the visibility of EUC applications as much as an EUC inventory. References: CISA Review Manual (DigitalVersion), Chapter 3: Information Systems Acquisition, Development and Implementation, Section 3.4: End-user Computing

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

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

References:

Protecting Your Core: Infrastructure Protection Access Control Lists

Definition, purposes, benefits, and functions of ACL

CISA Review Manual 27th Edition, page 336

 The type of control that is in place when an organization has established hiring policies and procedures designed specifically to ensure network administrators are well qualified is directive. Directive controls are those that guide or direct the actions of individuals or groups to achieve a desired outcome. Directive controls can also help to prevent or reduce the occurrence of undesirable events. Hiring policies and procedures are examples of directive controls that aim to ensure that only qualified and competent personnel are employed to perform IT-related tasks. References:

CISA Review Manual (Digital Version), Chapter 4, Section 4.11

CISA Online Review Course, Domain 1, Module 2, Lesson 12

The overall effectiveness of an organization’s disaster recovery planning process depends on how well the plan reflects the current and future needs and risks of the organization, and how well the plan is tested, communicated, and maintained. Among the four options given, the most important one for the IS auditor to verify is that management reviews and updates the plan annually or as changes occur.

A disaster recovery plan is not a static document that can be created once and forgotten. It is a dynamic and evolving process that requires regular review and update to ensure that it remains relevant, accurate, and effective. A disaster recovery plan should be reviewed and updated at least annually, or whenever there are significant changes in the organization’s structure, operations, environment, or regulations. These changes could affect the business impact analysis, risk assessment, recovery objectives, recovery strategies, roles and responsibilities, or resources of the disaster recovery plan. If the plan is not updated to reflect these changes, it could become obsolete, incomplete, or inconsistent, and fail to meet the organization’s recovery needs or expectations.

The other three options are not as important as reviewing and updating the plan, although they may also contribute to the effectiveness of the disaster recovery planning process. Contracting with a third partyfor warm site services is a possible recovery strategy that involves using a partially equipped facility that can be quickly activated in case of a disaster. However, this strategy may not be suitable or sufficient for every organization or scenario, and it does not guarantee the success of the disaster recovery plan. Scheduling an annual tabletop exercise is a good practice that involves simulating a disaster scenario and testing the plan in a hypothetical setting. However, this exercisemay not be enough to evaluate the feasibility or readiness of the plan, and it should be complemented by other types of tests, such as walkthroughs, drills, or full-scale exercises. Documenting and distributing a copy of the plan to all personnel is an essential step that ensures that everyone involved in or affected by the plan is aware of their roles and responsibilities, and has access to the relevant information and instructions. However, this step alone does not ensure that the plan is understood or followed by all personnel, and it should be accompanied by proper training, education, and awareness programs.

Therefore, reviewing and updating the plan annually or as changes occur is the best answer.

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

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

References:

IS Audit Basics: Auditing Data Privacy

Best Practices for Privacy Audits

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

The best course of action for an IS auditor when an auditee is unable to close all audit recommendations by the time of the follow-up audit is to evaluate the residual risk due to open issues. Residual risk is the risk that remains after the implementation of controls or mitigating actions. Evaluating the residual risk due to open issues can help the IS auditor assess the impact and likelihood of the potential threats and vulnerabilities that have not been addressed by the auditee, as well as the adequacy and effectiveness of the existing controls or mitigating actions. Evaluating the residual risk due to open issues can also help the IS auditor prioritize and communicate the open issues to the auditee and other stakeholders, such as senior management or audit committee, and recommend appropriate actions or escalation procedures.

Ensuring the open issues are retained in the audit results is a course of action for an IS auditor when an auditee is unable to close all audit recommendations by the time of the follow-up audit, but it is not the best one. Ensuring the open issues are retained in the audit results can help the IS auditor document andreport the status and progress of the audit recommendations, as well as provide a basis for future follow-up audits. However, ensuring the open issues are retained in the audit results does not provide an analysis or evaluation of the residual risk due to open issues, which is more important for informing decision-making and action-taking.

Terminating the follow-up because open issues are not resolved is not a course of action for an IS auditor when an auditee is unable to close all audit recommendations by the time of the follow-up audit, but rather a consequence or outcome of it. Terminating the follow-up because open issues are not resolved may indicate that the auditee has failed to comply with the agreed-upon actions or deadlines, or that the IS auditor has encountered significant obstacles or resistance from the auditee. Terminating the follow-up because open issues are not resolved may also trigger further actions or sanctions from the IS auditor or other authorities, such as issuing a qualified or adverse opinion, withholding certification, or imposing penalties.

Recommending compensating controls for open issues is not a course of action for an IS auditor when an auditee is unable to close all audit recommendations by the time of the follow-up audit, but rather a possible outcome or result of it. Compensating controls are alternative or additional controls that are implemented to reduce or eliminate the risk associated with a weakness or deficiency in another control. Recommending compensating controls for open issues may be appropriate when the auditee is unable to implement the original audit recommendations due to technical, operational,financial, or other constraints, and when the compensating controls can provide a similar or equivalent level of assurance. However, recommending compensating controls for open issues requires a prior evaluation of the residual risk due to open issues, which is more important for determining whether compensating controls are necessary and feasible.

References:

Follow-up Audits - Canadian Audit and Accountability Foundation 1

Conducting The Audit Follow-Up: When To Verify - TheAuditor 2

Internal Audit Follow Ups: Are They Really Worth The Effort

 An IT balanced scorecard is primarily used for measuring IT strategic performance. An IT balanced scorecard is a framework that translates the IT strategy into measurable objectives, indicators, targets, and initiatives across four perspectives: financial, customer, internal process, and learning and growth. An IT balanced scorecard helps to monitor and evaluate how well the IT function is delivering value to the organization, achieving its strategic goals, and improving its capabilities and competencies. The otheroptions are not the primary uses of an IT balanced scorecard, because they either focus on specific aspects of IT rather than the overall performance, or they are not directly related to the IT strategy. References: CISA Review Manual (Digital Version)1, Chapter 1, Section 1.2.3

The answer A is correct because user activity monitoring is the most effective control to mitigate against the risk of inappropriate activity by employees. User activity monitoring (UAM) is the process of tracking and recording the actions and behaviors of users on devices, networks, or applications that belong to an organization. UAM can help to prevent, detect, and respond to insider threats, such as data theft, fraud, sabotage, or misuse of resources. UAM can also help to enforce policies, ensure compliance, and improve productivity and performance.

Some of the benefits of UAM are:

Prevention: UAM can deter employees from engaging in inappropriate activity by making them aware that their actions are monitored and recorded. UAM can also prevent unauthorized access or use of sensitive data or resources by implementing access controls, encryption, or alerts.

Detection: UAM can detect any anomalies, deviations, or violations in user activity by analyzing the data collected from various sources, such as logs, keystrokes, screenshots, or video recordings. UAM can also use artificial intelligence or machine learning to identify patterns, trends, or risks in user behavior.

Response: UAM can respond to any incidents or issues related to user activity by notifying the relevant stakeholders, such as managers, security teams, or auditors. UAM can also provide evidence or proof of user activity for investigation or remediation purposes.

Some examples of UAM tools are:

Teramind: Teramind is a cloud-based UAM platform that offers features such as user behavior analytics, risk scoring, policy enforcement, data loss prevention, and productivity optimization.

Digital Guardian: Digital Guardian is a data protection platform that offers UAM capabilities such as endpoint detection and response, data classification and tagging, and threat hunting and incident response.

XPLG: XPLG is a log management and analysis platform that offers UAM features such as log aggregation and correlation, user behavior profiling and anomaly detection, and real-time alerts and dashboards.

The other options are not as effective as option A. Two-factor authentication (option B) is a security mechanism that requires users to provide two pieces of evidence to verify their identity before accessing a system or resource. Two-factor authentication can enhance the security and privacy of user accounts, but it does not monitor or record the user activity after the authentication. Networksegmentation (option C) is a technique that divides a network into smaller subnetworks based on criteria such as function, location, or security level. Network segmentation can improve the performance, security, and manageability of a network by reducing congestion, isolating threats, and enforcing policies. However, network segmentation does not track or record the user activity within each segment of the network. Access recertification (option D) is a process that verifies and validates the access rights of users to systems or resources periodically or on-demand. Access recertification can ensure that users have the appropriate level of access based on their roles and responsibilities, but it does not monitor or record the user activity with the access rights.

References:

[User Activity Monitoring: Examples and Best Practices | SEON]

Top 10 user activity monitoring tools: software features and tracking price - Dashly blog

Whatis User Activity Monitoring? How It Works, Benefits, Best Practices and More - Digital Guardian

What Is User Activity Monitoring? Learn the What, Why, and How - XPLG

 The best approach to determine whether IT service delivery is based on consistently effective processes is to evaluate key performance indicators (KPIs). KPIs are measurable values that demonstrate how effectively an organization is achieving its key objectives. KPIs can help the IT governance body to monitor and assess the performance, quality, and efficiency of the IT service delivery processes. KPIs can also help to identify areas for improvement and benchmark against best practices or industry standards. References:

CISA Review Manual (DigitalVersion), Chapter 1, Section 1.3.21

CISA Online Review Course, Domain 5, Module 2, Lesson 22

An IS auditor’s primary concern would be whether the recovery site devices can handle the storage requirements. The storage requirements are determined by the amount and type of data that needs to be backed up and restored in case of a disaster at the primary data center. The recovery site devices should have enough capacity, performance, reliability, and compatibility to meet these requirements.

If the recovery site devices cannot handle the storage requirements, then there is a risk that some data may not be backed up properly or may not be available for recovery when needed. This couldresult in data loss, corruption, or inconsistency, which could affect the business continuity and integrity of the organization.

Therefore, an IS auditor should verify that:

The recovery site devices have sufficient storage space to accommodate all the data that needs to be backed up from the primary data center.

The recovery site devices have adequate bandwidth and speed to transfer and access data efficiently and effectively.

The recovery site devices have appropriate security features and controls to protect data from unauthorized access or modification.

The recovery site devices are compatible with the primary data center devices in terms of hardware, software, format, and protocol.

References:

10: What Is a Disaster Recovery Site? Hot, Cold & Warm Site

11: Disaster recovery site - What is the ideal distance to mitigate risks? - Advisera

12: Offsite Data Backup Storage vs Disaster Recovery (DR) - LINBIT

 IT performance measures are indicators of how well an organization is achieving its IT goals and objectives. Benchmarking surveys are useful tools for comparing an organization’s IT performance measures with those of other organizations in the same industry or sector. Benchmarking surveys can provide insights into best practices, gaps, trends, and opportunities for improvement. IT governance frameworks, utilization reports, and balanced scorecards are not as helpful for comparing ITperformance measures across organizations, as they may vary in scope, methodology, and terminology. References: IT Resources | Knowledge & Insights | ISACA, CISA Review Manual (Digital Version)

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

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

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

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

References:

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

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

Cybersecurity Engineering for Legacy Systems: 6 Recommendations - SEI Blog

How to Secure Your Company’s Legacy Applications - iCorps

 A business impact analysis (BIA) is the process of identifying and assessing the potential impacts a disruption or incident could have on an organization. A BIA helps organizations understand and prepare for these potential obstacles, so they can act quickly and face challenges head-on when they arise. A BIA tells the organization what to expect when unforeseen roadblocks occur, so they can make a plan to get their business back on track as quickly as possible. Therefore, a BIA is the best option to anticipate the effects of a disaster.

References:

10: Business Impact Analysis (BIA): Prepare for Anything [2023] • Asana

11: Definition of Business Impact Analysis (BIA) - IT Glossary | Gartner Information Technology

12: Business impact analysis (BIA) is a method to predict the consequences of disruptions to a business, its processes and systems by collecting relevant data.

Information systems governance is the set of policies, processes, structures, and practices that ensure the alignment of IT with business objectives, the delivery of value from IT investments, the management of IT risks, and the optimization of IT resources1. Information systems governance is a strategic and high-level function that covers the entire organization and its IT portfolio. Therefore, an IS auditor should review the aspects of information systems governance that are relevant to the organization’s vision, mission, goals, and strategies.

One of the aspects that an IS auditor should review when evaluating information systems governance for a large organization is the approval processes for new system implementations. This is because newsystem implementations are significant IT investments that require careful planning, analysis, design,development, testing, deployment, and evaluation to ensure that they meet the business requirements, deliver the expected benefits, comply with the relevant standards and regulations, and minimize the potential risks2. The approval processes fornew system implementations should involve the appropriate stakeholders, such as senior management, business owners, IT managers,project managers, users, and auditors, who have the authority and responsibility to approve or reject the proposed system implementations based on predefined criteria and metrics3. The approval processes for new system implementations should also be documented, transparent, consistent, and timely to ensure accountability and traceability4. Therefore, an IS auditor should review the approval processes for new system implementations to assess whether they are aligned with the information systems governance framework and objectives.

The other possible options are:

Procedures for adding a new user to the invoice processing system: This is an operational task that involves granting access rights and permissions to a specific user for a specific system based on the principle of least privilege. This is not a strategic or high-level function that falls under information systems governance. Therefore, an IS auditor should not review this aspect when evaluating information systems governance for a large organization.

Approval processes for updating the corporate website: This is a tactical task that involves making changes or enhancements to the content or design of the corporate website based on the business needs and feedback. This is not a strategic or high-level function that falls under information systems governance. Therefore, an IS auditor should not review this aspect when evaluating information systems governance for a large organization.

Procedures for regression testing system changes: This is a technical task that involves verifying that existing system functionalities are not adversely affected by new system changes or updates. This is not a strategic or high-level function that falls under information systems governance. Therefore, an IS auditor should not review this aspect when evaluating information systems governance for a large organization. References: 1: What is IT Governance? - Definition from Techopedia 2: System Implementation - an overview | ScienceDirect Topics 3: Project Approval Process - Project Management Knowledge 4: 5 Best Practices For A Successful Project Approval Process | Kissflow Project : Principle of Least Privilege (POLP) | Imperva : How to Update Your Website Content - 7 Step Guide | HostGator Blog : What Is Regression Testing? Definition & Best Practices | BrowserStack

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

CISA Review Manual (DigitalVersion), Chapter 2, Section 2.31

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

The audit finding that should be of greatest concern is that tasks defined on the critical path do not have resources allocated, as this means that the project is likely to face significant delays and cost overruns, since the critical path is the sequence of activities that determines the minimum time required to complete the project. The actual start times of some activities being later than originally scheduled may indicate some minor deviations from the project plan, but they may not necessarily affect the overall project completion time if they are not on the critical path. The project manager lacking formal certification may affect the quality and efficiency of the project management process, but it does not necessarily imply that the project manager is incompetent or unqualified. Milestones have been defined for all project products, but they may not be realistic or achievable if they do not take into account the resource constraints and dependencies of the critical path tasks. References: CISA Review Manual (Digital Version), Chapter 2: Governance and Management of IT, Section 2.3: IT Project Management

 A database administrator (DBA) should be prevented from having end user responsibilities to avoid a conflict of interest and a violation of the principle of segregation of duties. End user responsibilities may include initiating transactions, authorizing transactions, recording transactions or reconciling transactions. A DBA who has end user responsibilities may compromise the integrity, confidentiality and availability of the data and the database systems. Accessing sensitive information, having access to production files and using an emergency user ID are not end user responsibilities, but rather potential risks or controls associated with the DBA role. References:

: Database Administrator (DBA) Definition

: Segregation of Duties | ISACA

: [End User Definition]

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

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

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

 The answer B is correct because data minimization is the most important design consideration to mitigate the risk of exposing data through application programming interface (API) queries. An API is a set of rules and protocols that allows different software components or systems to communicate and exchange data. API queries are requests sent by users or applications to an API to retrieve or manipulate data. For example, a user may query an API to get information about a product, a service, or a location.

Data minimization is the principle of collecting, processing, and storing only the minimum amount of data that are necessary for a specific purpose. Data minimization can help to reduce the risk of exposing data through API queries by limiting the amount and type of data that are available oraccessible through the API. Data minimization can also help to protect the privacy and security of the data subjects and the data providers, as well as to comply with the relevant laws and regulations.

Some of the benefits of data minimization for API design are:

Privacy: Data minimization can enhance the privacy of the data subjects by ensuring that only the data that are relevant and essential for the API purpose are collected and processed. This can prevent unnecessary or excessive collection or disclosure of personal or sensitive data, such as names, addresses, phone numbers, email addresses, etc. Data minimization can also help to comply with the privacy laws and regulations that require data protection by design and by default, such as GDPR (General Data Protection Regulation) or CCPA (California Consumer Privacy Act).

Security: Data minimization can improve the security of the data providers by reducing the attack surface and the potential damage of a data breach. If less data are stored or transmitted through the API, there are fewer opportunities for attackers to access or compromise the data. Data minimization can also help to implement security controls such as encryption, access control, or logging more efficiently and effectively.

Performance: Data minimization can increase the performance of the API by optimizing the use of resources and bandwidth. If less data are stored or transmitted through the API, there are less storage space and network traffic required. Data minimization can also help to improve the speed and reliability of the API responses.

Some of the techniques for data minimization in API design are:

Define clear and specific purposes for the API and document them in the API specification or documentation.

Identify and classify the data that are needed for each purpose and assign them appropriate labels or levels, such as public, internal, confidential, or restricted.

Implement filters or parameters in the API queries that allow users or applications to specify or limit the data fields or attributes they want to retrieve or manipulate.

Use pagination or throttling in the API responses that limit the number or size of data items returned per request.

Use anonymization or pseudonymization techniques that remove or replace any identifying information from the data before sending them through the API.

Some examples of web resources that discuss data minimization in API design are:

Data Minimization in Web APIs - World Wide Web Consortium (W3C)

Adding Privacy by Design in Secure Application Development

Chung-ju/Data-Minimization: A repository of related papers. - GitHub

The senior auditor’s most appropriate course of action is to have the finding reinstated, because the auditee’s claim of correcting the problem is not sufficient evidence to support the removal of the finding. The auditor should verify that the corrective action has been implemented effectively and that it has resolved the underlying issue or risk. The auditor should also document the evidence andresults of the verification in the work papers. The other options are not appropriate, because they either accept the auditee’s claim without verification, delegate the responsibility to the auditee or escalate the issue unnecessarily. References:

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

ISACA, IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals,section12062

The primary benefit of using one-time passwords is that an intercepted password cannot be reused, as it is valid only for a single login session or transaction. One-time passwords enhance the security of authentication by preventing replay attacks or password guessing. The other options are not the primary benefits of using one-time passwords. Security for applications can be automated with or without one-time passwords. Users may still have to memorize complex passwords or use a device or software to generate one-time passwords. Users can still be locked out of an account if they enter an incorrect or expired one-time password. References: CISA Review Manual (Digital Version), Chapter 6, Section 6.1

Stress testing is a type of performance testing that evaluates how a system behaves under extreme load conditions, such as high user traffic, large data volumes, or limited resources. It is useful for identifying potential bottlenecks, errors, or failures that may affect the system’s functionality or availability. Stress testing during the quality assurance (QA) phase would have identified the concern of users complaining that a newly released ERP system is functioning too slowly. The other options are not as relevant for this concern, as they relate to different aspects of testing, such as regression testing (verifying that existing functionality is not affected by new changes), interface testing (verifying that the system interacts correctly with other systems or components), or integration testing (verifying that the system works as a whole after combining different modules or units). References: CISA Review Manual (Digital Version), Domain 5: Protection of Information Assets, Section 5.4 Testing Techniques1

The best criteria for monitoring an IT vendor’s service levels are the performance metrics, as they provide quantifiable and measurable indicators of how well the vendor is delivering the agreed-upon services, such as availability, reliability, quality, timeliness, and customer satisfaction. A service auditor’s report is a document that provides an independent opinion on the vendor’s controls and processes, but it may not reflect the actual service levels or performance. A surprise visit to the vendor may help to verify the vendor’s compliance and operations, but it may not be feasible or effective for monitoring the service levels on a regular basis. An interview with the vendor may help to obtain feedback and insights from the vendor’s perspective, but it may not be objective or reliable formonitoring the service levels. References: CISA Review Manual(Digital Version), Chapter 2: Governanceand Management of IT, Section 2.4: IT Service Delivery and Support

The first thing that an IS auditor should recommend when an organization is made aware of a new regulation that is likely to impact IT security requirements is to determine which systems and IT-related processes may be impacted. This is because the impact assessment is a crucial step to understand the scope and magnitude of the changes that the new regulation may entail, as well as the potential risks and gaps that need to be addressed. The impact assessment can help the organization to prioritize and plan the necessary actions and resourcesto comply with the new regulation in a timely and effective manner12.

Updating security policies based on the new regulation is not the first thing to do, because it requires a clear understanding of the impact and implications of the new regulation, which can only be obtained after conducting an impact assessment. Updating security policies without an impact assessment may result in incomplete, inconsistent, or ineffective policies that may not meet the regulatory requirements or the organizational needs12.

Evaluating how security awareness and training content may be impacted is not the first thing to do, because it is a secondary or supporting activity that depends on the results of the impact assessment and the policy updates. Evaluating security awareness and training content without an impact assessment or policy updates may result in inaccurate, outdated, or irrelevant content that may not reflect the regulatory requirements or the organizational expectations34.

Reviewing the design and effectiveness of existing IT controls is not the first thing to do, because it is a monitoring or assurance activity that follows the implementation of the changes based on the impact assessment and the policy updates. Reviewing IT controls without an impact assessment or policy updates may result in misleading, incomplete, or invalidfindings that may not capture the regulatory requirements or the organizational performance

The most important thing for the IS auditor to determine in a post-implementation review of a recently purchased system is whether the user requirements were met. User requirements are the specifications and expectations of the users of the system, such as the features, functions, performance, quality, and security of the system. User requirements are usually defined and documented in the early stages of the system acquisition process, such as in the request for proposal (RFP) or the contract. User requirements are also used as the basis for testing and evaluating the system before and after implementation.

Determining whether the user requirements were met can help the IS auditor assess whether the system is fit for purpose and delivers value and benefits to the users and the organization. Determining whether the user requirements were met can also help the IS auditor identify any gaps, issues, or problems with the system that may affect its functionality, usability, or reliability. Determining whether the user requirements were met can also help the IS auditor provide feedback and recommendations for improvement or enhancement of the system.

Stakeholder expectations were identified is not the most important thing for the IS auditor to determine in a post-implementation review of a recently purchased system, but rather a prerequisite or input for it. Stakeholder expectations are the needs and wants of the various parties who have an interest or influence in the system, such as users, managers, customers, suppliers, regulators, or auditors. Stakeholder expectations are usually identified and analyzed in the initial stages of the system acquisition process, such as in the feasibility study or the business case. Stakeholder expectations are also used as inputs for defining and prioritizing the user requirements.

Vendor product offered a viable solution is not the most important thing for the IS auditor to determine in a post-implementation review of a recently purchased system, but rather an outcome or result of it. Vendor product is the system that is provided by an external supplier or service provider to meet the user requirements. Vendor product offered a viable solution means that the vendor product satisfied or exceeded the user requirements and delivered value and benefits to the users and organization. Vendor product offered a viable solution can be determined by comparing and evaluating the user requirements and the vendor product performance and quality.

Test scenarios reflected operating activities is not the most important thing for the IS auditor to determine in a post-implementation review of a recently purchased system, but rather a factor or criterion for it. Test scenarios are sets of conditions or situations that are used to test and verify whether the system meets the user requirements. Test scenarios reflected operating activities means that test scenarios simulated or replicated real-world scenarios that occur during normal operations of business processes or functions that use or depend on the system. Test scenarios reflected operating activities can help ensure that test results are valid, reliable, and relevant.

References:

Post Implementation Review: How to conduct and its Benefits 1

Post-implementation reviews - Department of Prime Minister and Cabinet 2

How To Conduct A Post Implementation Audit of Your RecentlyInstalled System 3

 Internet Protocol (IP) address restrictions are used in a firewall to protect the entity’s internal resources by allowing or denying access to specific IP addresses or ranges of IP addresses based on predefined rules. Remote access servers, Secure Sockets Layers (SSLs), and failover services are not directly related to firewall protection, but rather to other aspects of network security, such as authentication, encryption, and availability. References: CISA Review Manual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.2: Network Security Devices and Technologies

 Monetary unit sampling (MUS) is a statistical sampling method that is used to determine if the account balances or monetary amounts in a population contain any misstatements. MUS treats each individual dollar in the population as a separate sampling unit, so that larger balances or amounts have a higher probability of being selected than smaller ones. MUS then projects the results of testing the sample to the entire population in terms of dollar values, rather than error rates.

One advantage of MUS is that it increases the likelihood of selecting material items from the population. Material items are those that have a significant impact on the financial statements and could influence the decisions of users. By giving more weight to larger items, MUS ensures that material misstatements are more likely to be detected and reported. MUS also reduces the sample size required to achieve a desired level of confidence and precision, as compared to other sampling methods that do not consider the value of items.

References:

4: Monetary unit sampling definition — AccountingTools

5: How Does Monetary Unit Sampling Work? - dummies

6: Audit sampling | ACCA Qualification | Students | ACCA Global

Evidence collection is the process of identifying, acquiring, preserving, and documenting digital evidence from various sources, such as computers, networks, mobile devices, or cloud services, that can be used to support the investigation and prosecution of cybercrimes. Evidence collection is an IS auditor’s primary focus when evaluating the response process for cybercrimes, because it determines the quality and validity of the evidence that can be used to prove or disprove the facts of the case, identify the perpetrators, and recover the losses. Evidence collection should follow the standards and best practices for digital forensics, such as ISO/IEC 270371, which provide guidelines for ensuring the integrity, authenticity, reliability, and admissibility of the evidence2.

The other possible options are:

A. Communication with law enforcement: This is the process of reporting, cooperating, and coordinating with law enforcement agencies that have the jurisdiction and authority to investigate and prosecute cybercrimes. Communication with law enforcement is an important aspect of the response process for cybercrimes, but it is not an IS auditor’s primary focus when evaluating it. Communication with law enforcement depends on the legal and regulatory requirements, the nature and severity of the incident, and the organizational policies and procedures. Communication with law enforcement should be done after evidence collection, to avoid compromising or contaminating the evidence3.

B. Notification to regulators: This is the process of informing and updating the relevant regulatory bodies or authorities that oversee or supervise the organization’s activities or industry sector about the cybercrime incident. Notification to regulators is an important aspect of the response process for cybercrimes, but it is not an IS auditor’s primary focus when evaluating it. Notification to regulators depends on the legal and regulatory requirements, the nature and impact of the incident, and the organizational policies and procedures. Notification to regulators should be doneafter evidence collection, to avoid disclosing sensitiveor confidential information4.

C. Root cause analysis: This is the process of identifying and analyzing the underlying factors or causes that led to or contributed to the cybercrime incident. Root cause analysis is an important aspect of the response process for cybercrimes, but it is not an IS auditor’s primary focus when evaluating it. Root cause analysis helps to prevent or mitigate future incidents, improve security controls and processes, and learn from mistakes. Root cause analysis should be done after evidence collection, to avoid interfering with or affecting theinvestigation5.

The best way to reduce the risk of inaccurate or misleading data proliferating through business intelligence systems is to establish rules for converting data from one format to another, because this ensures that the data quality and integrity are maintained throughout the data transformation process. Data conversion rules define the standards, procedures, and methods for transforming data from different sources and formats into a common format andstructure that can be used by the business intelligence systems12. Implementing data entry controlsfor new and existing applications, implementing a consistent database indexing strategy, and developing a metadata repository to store and access metadata are not the best ways to reduce the risk of inaccurate or misleading dataproliferating through business intelligence systems, becausethey do not address the issue of dataconversion, which is a critical step in the data integration process for business intelligence systems. References: 1: CISA Review Manual (Digital Version), Chapter 4, Section 4.3.3 2: CISA Online Review Course, Module 4, Lesson 3

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

The best audit evidence that a firewall is configured in compliance with the organization’s security policy is to review the rule base. The rule base is a set of rules that defines the criteria for allowing or denying network traffic through the firewall. By reviewing the rule base, the auditor can verify if the firewall configuration matches the security policy requirements and objectives. Analyzing how the configuration changes are performed, analyzing log files, and performing penetration testingare useful audit techniques, but they do not provide direct evidence of the firewall configuration compliance. References: CISA Review Manual (Digital Version)1, page 383.

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

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

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

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

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

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

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

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

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

References:

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

The Most Common IT Help Desk Issues - SherpaDesk

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

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

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

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

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

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

Therefore, option B is the correct answer.

References:

Whatis backup and disaster recovery? | IBM

Backup and Recovery of Data: The Essential Guide | Veritas

Database Backup and Recovery Best Practices - ISACA