Certified Information Systems Auditor Questions and Answers
Which of the following is the BEST justification for deferring remediation testing until the next audit?
Options:
The auditor who conducted the audit and agreed with the timeline has left the organization.
Management's planned actions are sufficient given the relative importance of the observations.
Auditee management has accepted all observations reported by the auditor.
The audit environment has changed significantly.
Answer:
DExplanation:
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
Which of the following is the MOST effective way for an organization to project against data loss?
Options:
Limit employee internet access.
Implement data classification procedures.
Review firewall logs for anomalies.
Conduct periodic security awareness training.
Answer:
DExplanation:
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.
When an intrusion into an organization network is deleted, which of the following should be done FIRST?
Options:
Block all compromised network nodes.
Contact law enforcement.
Notify senior management.
Identity nodes that have been compromised.
Answer:
DExplanation:
The first thing that should be done when an intrusion into an organization network is detected is to identify nodes that have been compromised. Identifying nodes that have been compromised is a critical step in responding to an intrusion, as it helps determine the scope, impact, and source of the attack, and enables the implementation of appropriate containment and recovery measures. The other options are not the first things that should be done when an intrusion into an organization network is detected, as they may be premature or ineffective without identifying nodes that have been compromised. Blocking all compromised network nodes is a containment measure that can help isolate and prevent the spread of the attack, but it may not be possible or feasible without identifying nodes that have been compromised. Contacting law enforcement is a reporting measure that can help seek external assistance and comply with legal obligations, but it may not be necessary or appropriate without identifying nodes that have been compromised. Notifying senior management is a communication measure that can help inform and escalate the incident, but it may not be urgent or accurate without identifying nodes that have been compromised. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.2
Which of the following should be done FIRST when planning a penetration test?
Options:
Execute nondisclosure agreements (NDAs).
Determine reporting requirements for vulnerabilities.
Define the testing scope.
Obtain management consent for the testing.
Answer:
DExplanation:
The first step when planning a penetration test is to obtain management consent for the testing. This is because a penetration test involves simulating a cyberattack against the organization’s systems and networks, which may have legal, ethical, and operational implications. Without proper authorization from management, a penetration test may violate laws, policies, contracts, or service level agreements. Management consent also helps define the objectives, scope, and boundaries of the test, as well as the roles and responsibilities of the testers and the stakeholders. Obtaining management consent for the testing also demonstrates due care and due diligence on the part of the testers and the organization.
Executing nondisclosure agreements (NDAs), determining reporting requirements for vulnerabilities, and defining the testing scope are important steps when planning a penetration test, but they are not the first step. These steps should be done after obtaining management consent for the testing, as they depend on the approval and involvement of management and other parties.
Which of the following is the BEST way to mitigate the impact of ransomware attacks?
Options:
Invoking the disaster recovery plan (DRP)
Backing up data frequently
Paying the ransom
Requiring password changes for administrative accounts
Answer:
BExplanation:
Ransomware is a type of malicious software that encrypts the victim’s data and demands a ransom for its decryption1. Ransomware attacks can cause significant damage to an organization’s operations, reputation, and finances1. Therefore, it is important to mitigate the impact of ransomware attacks by implementing effective prevention and recovery strategies.
One of the best ways to mitigate the impact of ransomware attacks is to back up data frequently12345. Data backups are copies of the organization’s data that are stored in a separate location or medium, such as an external hard drive, cloud storage, or tape2. Data backups can help the organization restore its data in case of a ransomware attack, without paying the ransom or losing valuable information2. Data backups should be performed regularly, preferably daily or weekly, depending on the criticality and volume of the data2. Data backups should also be tested periodically to ensure their integrity and usability2.
The other options are not as effective as backing up data frequently in mitigating the impact of ransomware attacks. Invoking the disaster recovery plan (DRP) is a reactive measure that can help the organization resume its operations after a ransomware attack, but it does not prevent or reduce the damage caused by the attack3. Paying the ransom is not a recommended option, as it does not guarantee the decryption of the data or the deletion of the stolen data by the attackers. Paying the ransom also encourages further attacks and funds criminal activities14. Requiring password changes for administrative accounts is a good security practice, but it is not sufficient to prevent or recover from ransomware attacks. Ransomware attacks can exploit other vulnerabilities, such as phishing emails, outdated software, or weak network security15.
References: 1: How to Mitigate the Risk of Ransomware Attacks: The Definitive Guide 2: Mitigating malware and ransomware attacks - The National Cyber Security Centre 3: 3 steps to prevent and recover from ransomware 4: Ransomware Epidemic: Use these 8 Strategies to Mitigate Risk 5: Practical Steps to Mitigate Ransomware Attacks - ITSecurityWire
Which of the following is the BEST recommendation to prevent fraudulent electronic funds transfers by accounts payable employees?
Options:
Periodic vendor reviews
Dual control
Independent reconciliation
Re-keying of monetary amounts
Engage an external security incident response expert for incident handling.
Answer:
BExplanation:
The best recommendation to prevent fraudulent electronic funds transfers by accounts payable employees is dual control. Dual control is a segregation of duties control that requires two or more individuals to perform or authorize a transaction or activity. Dual control can prevent fraudulent electronic funds transfers by requiring independent verification and approval of payment requests, amounts, and recipients by different accounts payable employees. The other options are not as effective as dual control in preventing fraudulent electronic funds transfers, as they do not involve independent checks or approvals. Periodic vendor reviews are detective controls that can help identify any irregularities or anomalies in vendor payments, but they do not prevent fraudulent electronic funds transfers from occurring. Independent reconciliation is a detective control that can help compare and confirm payment records with bank statements, but it does not prevent fraudulent electronic funds transfers from occurring. Re-keying of monetary amounts is an input control that can help detect any errors or discrepancies in payment amounts, but it does not prevent fraudulent electronic funds transfers from occurring. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2
Which of the following access rights presents the GREATEST risk when granted to a new member of the system development staff?
Options:
Write access to production program libraries
Write access to development data libraries
Execute access to production program libraries
Execute access to development program libraries
Answer:
AExplanation:
Write access to production program libraries presents the greatest risk when granted to a new member of the system development staff. Production program libraries contain executable code that runs on live systems and supports critical business functions. Write access allows a user to modify or delete existing programs, or add new programs to the library. If a user were to make unauthorized or erroneous changes to production programs, it could cause serious disruptions, errors, or security breaches in the organization’s operations. Therefore, write access to production program libraries should be restricted to authorized personnel only, and subject to strict change management controls.
Which of the following is an audit reviewer's PRIMARY role with regard to evidence?
Options:
Ensuring unauthorized individuals do not tamper with evidence after it has been captured
Ensuring evidence is sufficient to support audit conclusions
Ensuring appropriate statistical sampling methods were used
Ensuring evidence is labeled to show it was obtained from an approved source
Answer:
BExplanation:
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
In a 24/7 processing environment, a database contains several privileged application accounts with passwords set to never expire. Which of the following recommendations would BEST address the risk with minimal disruption to the business?
Options:
Modify applications to no longer require direct access to the database.
Introduce database access monitoring into the environment
Modify the access management policy to make allowances for application accounts.
Schedule downtime to implement password changes.
Answer:
BExplanation:
The best recommendation to address the risk of privileged application accounts with passwords set to never expire in a 24/7 processing environment is to introduce database access monitoring into the environment. Database access monitoring is a security control that tracks and records all activities and transactions performed on a database, especially by privileged users or accounts. Database access monitoring can help address the risk of privileged application accounts with passwords set to never expire by detecting and alerting any unauthorized or abnormal access or actions on the database. The other options are not as effective as database access monitoring in addressing the risk, as they may cause disruption to the business or violate the access management policy. Modifying applications to no longer require direct access to the database is a complex and costly solution that may affect the functionality or performance of the applications, and it may not be feasible or practical in a 24/7 processing environment. Modifying the access management policy to make allowances for application accounts is a risky solution that may create exceptions or loopholes in the policy, and it may not comply with the best practices or standards for password management. Scheduling downtime to implement password changes is a disruptive solution that may affect the availability or continuity of the systems or applications, and it may not be acceptable or possible in a 24/7 processing environment. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.2.4
Which of the following is MOST important for an IS auditor to review when evaluating the accuracy of a spreadsheet that contains several macros?
Options:
Encryption of the spreadsheet
Version history
Formulas within macros
Reconciliation of key calculations
Answer:
CExplanation:
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
Malicious program code was found in an application and corrected prior to release into production. After the release, the same issue was reported. Which of the following is the IS auditor's BEST recommendation?
Options:
Ensure corrected program code is compiled in a dedicated server.
Ensure change management reports are independently reviewed.
Ensure programmers cannot access code after the completion of program edits.
Ensure the business signs off on end-to-end user acceptance test (UAT) results.
Answer:
CExplanation:
The IS auditor’s best recommendation is to ensure that programmers cannot access code after the completion of program edits. This is because programmers who have access to code after editing may introduce unauthorized or malicious changes that could compromise the security, functionality, or performance of the application. By restricting access to code after editing, the organization can ensure that only authorized and tested code is released into production, and prevent any tampering or reoccurrence of the same issue.
References:
- 1 discusses the importance of controlling access to code after editing and testing, and provides some best practices for doing so.
- 2 explains how programmers can introduce malicious code into applications, and how to prevent and detect such attacks.
- 3 describes the role of IS auditors in reviewing and assessing the security and quality of application code.
Which of the following should be GREATEST concern to an IS auditor reviewing data conversion and migration during the implementation of a new application system?
Options:
Data conversion was performed using manual processes.
Backups of the old system and data are not available online.
Unauthorized data modifications occurred during conversion.
The change management process was not formally documented
Answer:
CExplanation:
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, and integrity 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
Which of the following would be an IS auditor's GREATEST concern when reviewing the early stages of a software development project?
Options:
The lack of technical documentation to support the program code
The lack of completion of all requirements at the end of each sprint
The lack of acceptance criteria behind user requirements.
The lack of a detailed unit and system test plan
Answer:
CExplanation:
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 and acceptance criteria. References: Information Systems Acquisition, Development & Implementation, CISA Review Manual (Digital Version)
During a new system implementation, an IS auditor has been assigned to review risk management at each milestone. The auditor finds that several risks to project benefits have not been addressed. Who should be accountable for managing these risks?
Options:
Enterprise risk manager
Project sponsor
Information security officer
Project manager
Answer:
DExplanation:
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 for overseeing 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
Which of the following is MOST important for an effective control self-assessment (CSA) program?
Options:
Determining the scope of the assessment
Performing detailed test procedures
Evaluating changes to the risk environment
Understanding the business process
Answer:
DExplanation:
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 of controls, 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
Which of the following would be to MOST concern when determine if information assets are adequately safequately safeguarded during transport and disposal?
Options:
Lack of appropriate labelling
Lack of recent awareness training.
Lack of password protection
Lack of appropriate data classification
Answer:
DExplanation:
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
Which of the following is the MOST effective control for protecting the confidentiality and integrity of data stored unencrypted on virtual machines?
Options:
Monitor access to stored images and snapshots of virtual machines.
Restrict access to images and snapshots of virtual machines.
Limit creation of virtual machine images and snapshots.
Review logical access controls on virtual machines regularly.
Answer:
AExplanation:
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.
While executing follow-up activities, an IS auditor is concerned that management has implemented corrective actions that are different from those originally discussed and agreed with the audit function. In order to resolve the situation, the IS auditor's BEST course of action would be to:
Options:
re-prioritize the original issue as high risk and escalate to senior management.
schedule a follow-up audit in the next audit cycle.
postpone follow-up activities and escalate the alternative controls to senior audit management.
determine whether the alternative controls sufficiently mitigate the risk.
Answer:
DExplanation:
The IS auditor’s best course of action in this situation is to determine whether the alternative controls sufficiently mitigate the risk. Alternative controls are different from those originally discussed and agreed with the audit function, but they may still achieve the same objective of addressing the audit issue or reducing the risk to an acceptable level. The IS auditor should evaluate whether the alternative controls are appropriate, effective, and sustainable before closing the audit finding or escalating it to senior management. The other options are not appropriate for resolving this situation, as they do not consider whether the alternative controls are adequate or reasonable. Re-prioritizing the original issue as high risk and escalating to senior management is a drastic step that may undermine the relationship between the auditor and management, and it should be done only after exhausting other means of resolving the issue. Scheduling a follow-up audit in the next audit cycle is unnecessary, as follow-up activities should be performed as soon as possible after management has implemented corrective actions. Postponing follow-up activities and escalating the alternative controls to senior audit management is premature, as follow-up activities should be completed before reporting any findings or recommendations to senior audit management. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.4
An IS auditor is examining a front-end subledger and a main ledger. Which of the following would be the GREATEST concern if there are flaws in the mapping of accounts between the two systems?
Options:
Double-posting of a single journal entry
Inability to support new business transactions
Unauthorized alteration of account attributes
Inaccuracy of financial reporting
Answer:
DExplanation:
The greatest concern for an IS auditor if there are flaws in the mapping of accounts between a front-end subledger and a main ledger is the inaccuracy of financial reporting. A subledger is a detailed record of transactions for a specific account, such as accounts receivable, accounts payable, inventory, or fixed assets. A main ledger is a summary record of all transactions for all accounts in an accounting system. The mapping of accounts between a subledger and a main ledger is the process of linking or reconciling the transactions in the subledger with the corresponding entries in the main ledger. If there are flaws in the mapping of accounts, such as missing, duplicated, or incorrect transactions, the main ledger may not reflect the true financial position and performance of the organization. This may lead to inaccurate financial reporting, which may affect decision making, compliance, auditing, taxation, and stakeholder confidence.
Double-posting of a single journal entry, inability to support new business transactions, and unauthorized alteration of account attributes are not the greatest concerns for an IS auditor if there are flaws in the mapping of accounts between a front-end subledger and a main ledger. These are possible consequences or causes of flaws in the mapping of accounts, but they do not have as significant an impact as inaccuracy of financial reporting. Double-posting of a single journal entry may result in errors or discrepancies in the main ledger balances. Inability to support new business transactions may indicate limitations or inefficiencies in the accounting system design or configuration. Unauthorized alteration of account attributes may suggest weaknesses or breaches in access control or segregation of duties.
Which of the following is MOST useful for determining whether the goals of IT are aligned with the organization's goals?
Options:
Balanced scorecard
Enterprise dashboard
Enterprise architecture (EA)
Key performance indicators (KPIs)
Answer:
AExplanation:
The most useful tool for determining whether the goals of IT are aligned with the organization’s goals is a balanced scorecard. A balanced scorecard is a strategic management system that translates an organization’s vision and mission into a set of objectives and measures across four perspectives: financial, customer, internal process, and learning and growth. A balanced scorecard helps align IT goals with organizational goals by linking them to a common strategy map that shows how IT contributes to value creation and performance improvement in each perspective. A balanced scorecard also helps monitor and evaluate IT performance against predefined targets and indicators.
Enterprise dashboard, enterprise architecture (EA), and key performance indicators (KPIs) are not the most useful tools for determining whether the goals of IT are aligned with the organization’s goals. These tools may help communicate, design, or measure IT goals or activities, but they do not provide a comprehensive framework for aligning IT goals with organizational goals across multiple dimensions.
An IS auditor suspects an organization's computer may have been used to commit a crime. Which of the following is the auditor's BEST course of action?
Options:
Examine the computer to search for evidence supporting the suspicions.
Advise management of the crime after the investigation.
Contact the incident response team to conduct an investigation.
Notify local law enforcement of the potential crime before further investigation.
Answer:
CExplanation:
The IS auditor’s best course of action if they suspect an organization’s computer may have been used to commit a crime is to contact the incident response team to conduct an investigation. The incident response team is a group of experts who are responsible for responding to security incidents, such as data breaches, ransomware attacks, or cybercrimes. The incident response team can help to preserve and collect digital evidence, determine the scope and impact of the incident, contain and eradicate the threat, and restore normal operations. The IS auditor should not examine the computer themselves, as they may inadvertently alter or destroy potential evidence, or compromise the chain of custody. The IS auditor should also not notify local law enforcement before further investigation, as this may escalate the situation unnecessarily or interfere with the internal investigation process. The IS auditor should advise management of the crime after the investigation, or as soon as possible if there is an imminent risk or legal obligation to do so.
An IS auditor is planning an audit of an organization's accounts payable processes. Which of the following controls is MOST important to assess in the audit?
Options:
Segregation of duties between issuing purchase orders and making payments.
Segregation of duties between receiving invoices and setting authorization limits
Management review and approval of authorization tiers
Management review and approval of purchase orders
Answer:
AExplanation:
The most important control to assess in an audit of an organization’s accounts payable processes is segregation of duties between issuing purchase orders and making payments. Segregation of duties is a principle that requires different individuals or departments to perform different tasks or functions within a process, in order to prevent fraud, errors, or conflicts of interest. In the accounts payable process, segregation of duties between issuing purchase orders and making payments ensures that no one person can initiate and complete a transaction without proper authorization and verification. This reduces the risk of duplicate payments, overpayments, unauthorized payments, or payments to fictitious vendors.
References:
- Accounts payable controls
- Accounts Payable Internal Controls: A Simple Checklist
An organization has outsourced its data processing function to a service provider. Which of the following would BEST determine whether the service provider continues to meet the organization s objectives?
Options:
Assessment of the personnel training processes of the provider
Adequacy of the service provider's insurance
Review of performance against service level agreements (SLAs)
Periodic audits of controls by an independent auditor
Answer:
CExplanation:
Reviewing the performance against service level agreements (SLAs) would best determine whether the service provider continues to meet the organization’s objectives, as SLAs define the expected level of service, quality, availability, and responsibilities of both parties. Assessment of the personnel training processes of the provider, adequacy of the service provider’s insurance, and periodic audits of controls by an independent auditor are important aspects of outsourcing, but they do not directly measure the performance of the service provider against the organization’s objectives. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.5.2
A system administrator recently informed the IS auditor about the occurrence of several unsuccessful intrusion attempts from outside the organization. Which of the following is MOST effective in detecting such an intrusion?
Options:
Periodically reviewing log files
Configuring the router as a firewall
Using smart cards with one-time passwords
Installing biometrics-based authentication
Answer:
AExplanation:
The most effective way to detect an intrusion attempt is to periodically review log files, which record the activities and events on a system or network. Log files can provide evidence of unauthorized access attempts, malicious activities, or system errors. Configuring the router as a firewall, using smart cards with one-time passwords, and installing biometrics-based authentication are preventive controls that can reduce the likelihood of an intrusion, but they do not detect it. References: ISACA CISA Review Manual 27th Edition, page 301
An IS auditor is reviewing an organization's information asset management process. Which of the following would be of GREATEST concern to the auditor?
Options:
The process does not require specifying the physical locations of assets.
Process ownership has not been established.
The process does not include asset review.
Identification of asset value is not included in the process.
Answer:
BExplanation:
An IS auditor would be most concerned if process ownership has not been established for the information asset management process, as this would indicate a lack of accountability, responsibility, and authority for managing the assets throughout their lifecycle. The process owner should also ensure that the process is aligned with the organization’s objectives, policies, and standards. The process should require specifying the physical locations of assets, include asset review, and identify asset value, but these are less critical than establishing process ownership. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3
Which of the following is MOST important for an IS auditor to examine when reviewing an organization's privacy policy?
Options:
Whether there is explicit permission from regulators to collect personal data
The organization's legitimate purpose for collecting personal data
Whether sharing of personal information with third-party service providers is prohibited
The encryption mechanism selected by the organization for protecting personal data
Answer:
BExplanation:
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
Which of the following is the BEST source of information for assessing the effectiveness of IT process monitoring?
Options:
Real-time audit software
Performance data
Quality assurance (QA) reviews
Participative management techniques
Answer:
BExplanation:
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
An IS auditor discovers that validation controls m a web application have been moved from the server side into the browser to boost performance This would MOST likely increase the risk of a successful attack by.
Options:
phishing.
denial of service (DoS)
structured query language (SQL) injection
buffer overflow
Answer:
CExplanation:
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
During a disaster recovery audit, an IS auditor finds that a business impact analysis (BIA) has not been performed. The auditor should FIRST
Options:
perform a business impact analysis (BIA).
issue an intermediate report to management.
evaluate the impact on current disaster recovery capability.
conduct additional compliance testing.
Answer:
CExplanation:
The first step that an IS auditor should take when finding that a business impact analysis (BIA) has not been performed is to evaluate the impact on current disaster recovery capability. A BIA is a process that identifies and analyzes the potential effects of disruptions to critical business functions and processes. A BIA helps determine the recovery priorities, objectives, and strategies for the organization. Without a BIA, the disaster recovery plan may not be aligned with the business needs and expectations, and may not provide adequate protection and recovery for the most critical assets and activities. Therefore, an IS auditor should assess how the lack of a BIA affects the current disaster recovery capability and identify any gaps or risks that need to be addressed.
Performing a BIA, issuing an intermediate report to management, and conducting additional compliance testing are not the first steps that an IS auditor should take when finding that a BIA has not been performed. These steps may be done later in the audit process, after evaluating the impact on current disaster recovery capability. Performing a BIA is not the responsibility of the IS auditor, but of the business owners and managers. Issuing an intermediate report to management may be premature without sufficient evidence and analysis. Conducting additional compliance testing may not be relevant or necessary without a clear understanding of the disaster recovery requirements and objectives.
Which of the following BEST guards against the risk of attack by hackers?
Options:
Tunneling
Encryption
Message validation
Firewalls
Answer:
BExplanation:
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.
What is MOST important to verify during an external assessment of network vulnerability?
Options:
Update of security information event management (SIEM) rules
Regular review of the network security policy
Completeness of network asset inventory
Location of intrusion detection systems (IDS)
Answer:
CExplanation:
An external assessment of network vulnerability is a process of identifying and evaluating the weaknesses and risks that affect the security and availability of a network from an outsider’s perspective. The most important factor to verify during this process is the completeness of network asset inventory, which is a list of all the devices, systems, and software that are connected to or part of the network. A complete and accurate network asset inventory can help identify the scope and boundaries of the network, the potential attack vectors and entry points, the critical assets and dependencies, and the existing security controls and gaps. Without a complete network asset inventory, an external assessment of network vulnerability may miss some important assets or vulnerabilities, leading to inaccurate or incomplete results and recommendations.
References:
- 1 explains what is an external vulnerability scan and why it is important to have a complete network asset inventory.
- 2 provides a guide on how to conduct a full network vulnerability assessment and emphasizes the importance of knowing the network assets.
- 3 compares internal and external vulnerability scanning and highlights the need for a comprehensive network asset inventory for both types.
An IS auditor has been asked to assess the security of a recently migrated database system that contains personal and financial data for a bank's customers. Which of the following controls is MOST important for the auditor to confirm is in place?
Options:
The default configurations have been changed.
All tables in the database are normalized.
The service port used by the database server has been changed.
The default administration account is used after changing the account password.
Answer:
AExplanation:
Changing the default configurations of a database system is a critical control for securing it from unauthorized access or exploitation. Default configurations often include weak passwords, unnecessary services, open ports, or known vulnerabilities that can be easily exploited by attackers. The other options are not as important as changing the default configurations, as they do not address the root cause of the security risks. Normalizing tables in the database is a design technique for improving data quality and performance, but it does not affect security. Changing the service port used by the database server is a form of security by obscurity, which can be easily bypassed by port scanning tools. Using the default administration account after changing the account password is still risky, as the account name may be known or guessed by attackers. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.2.4
Which of the following will be the MOST effective method to verify that a service vendor keeps control levels as required by the client?
Options:
Conduct periodic on-site assessments using agreed-upon criteria.
Periodically review the service level agreement (SLA) with the vendor.
Conduct an unannounced vulnerability assessment of vendor's IT systems.
Obtain evidence of the vendor's control self-assessment (CSA).
Answer:
AExplanation:
The most effective method to verify that a service vendor keeps control levels as required by the client is to conduct periodic on-site assessments using agreed-upon criteria. On-site assessments can provide direct evidence of whether the vendor’s controls are operating effectively and consistently in accordance with the client’s expectations and requirements. Agreed-upon criteria can ensure that the assessments are objective, relevant, and reliable. The other options are not as effective as on-site assessments in verifying the vendor’s control levels. Periodically reviewing the SLA with the vendor can help monitor whether the vendor meets its contractual obligations and service standards, but it does not provide assurance of whether the vendor’s controls are adequate or sufficient. Conducting an unannounced vulnerability assessment of vendor’s IT systems can help identify any weaknesses or gaps in the vendor’s security controls, but it may violate the terms and conditions of the vendor-client relationship or cause operational disruptions. Obtaining evidence of the vendor’s CSA can provide some indication of whether the vendor’s controls are self-monitored and reported, but it does not verify whether the vendor’s controls are independent or accurate. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.4
Which of the following documents would be MOST useful in detecting a weakness in segregation of duties?
Options:
System flowchart
Data flow diagram
Process flowchart
Entity-relationship diagram
Answer:
CExplanation:
The best document for an IS auditor to use in detecting a weakness in segregation of duties is a process flowchart. A process flowchart is a diagram that illustrates the sequence of steps, activities, tasks, or decisions involved in a business process. A process flowchart can help detect a weakness in segregation of duties by showing who performs what actions or roles in a process, and whether there is any overlap or conflict of interest among them. The other options are not as useful as a process flowchart in detecting a weakness in segregation of duties, as they do not show who performs what actions or roles in a process. A system flowchart is a diagram that illustrates the components, functions, interactions, or logic of an information system. A data flow diagram is a diagram that illustrates how data flows from sources to destinations through processes, stores, or external entities. An entity-relationship diagram is a diagram that illustrates how entities (such as tables) are related to each other through attributes (such as keys) in a database. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2
Which of the following BEST minimizes performance degradation of servers used to authenticate users of an e-commerce website?
Options:
Configure a single server as a primary authentication server and a second server as a secondary authentication server.
Configure each authentication server as belonging to a cluster of authentication servers.
Configure each authentication server and ensure that each disk of its RAID is attached to the primary controller.
Configure each authentication server and ensure that the disks of each server form part of a duplex.
Answer:
BExplanation:
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
A data breach has occurred due lo malware. Which of the following should be the FIRST course of action?
Options:
Notify the cyber insurance company.
Shut down the affected systems.
Quarantine the impacted systems.
Notify customers of the breach.
Answer:
CExplanation:
The first course of action when a data breach has occurred due to malware is to quarantine the impacted systems. This means isolating the infected systems from the rest of the network and preventing any further communication or data transfer with them. This can help contain the spread of the malware, limit the damage and exposure of sensitive data, and facilitate the investigation and remediation of the incident. Quarantining the impacted systems can also help preserve the evidence and logs that may be needed for forensic analysis or legal action.
References:
- [1] provides a guide on how to respond to a data breach caused by malware and recommends quarantining the impacted systems as the first step.
- [2] explains what is malware and how it can cause data breaches, and suggests quarantining the infected devices as a best practice.
- [3] describes the steps involved in quarantining a system infected by malware and the benefits of doing so.
An IS auditor will be testing accounts payable controls by performing data analytics on the entire population of transactions. Which of the following is MOST important for the auditor to confirm when sourcing the population data?
Options:
The data is taken directly from the system.
There is no privacy information in the data.
The data can be obtained in a timely manner.
The data analysis tools have been recently updated.
Answer:
AExplanation:
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 help enhance 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
A system development project is experiencing delays due to ongoing staff shortages. Which of the following strategies would provide the GREATEST assurance of system quality at implementation?
Options:
Implement overtime pay and bonuses for all development staff.
Utilize new system development tools to improve productivity.
Recruit IS staff to expedite system development.
Deliver only the core functionality on the initial target date.
Answer:
DExplanation:
The strategy that would provide the greatest assurance of system quality at implementation is delivering only the core functionality on the initial target date. This strategy can help avoid compromising the quality of the system by focusing on the essential features that meet the user needs and expectations. Delivering only the core functionality can also help reduce the scope creep, complexity, and testing efforts of the system development project.
Implementing overtime pay and bonuses for all development staff, utilizing new system development tools to improve productivity, and recruiting IS staff to expedite system development are not strategies that would provide the greatest assurance of system quality at implementation. These strategies may help speed up the system development process, but they may also introduce new risks or challenges such as burnout, learning curve, integration issues, or communication gaps. These risks or challenges may adversely affect the quality of the system.
Which of the following is the BEST way to address segregation of duties issues in an organization with budget constraints?
Options:
Rotate job duties periodically.
Perform an independent audit.
Hire temporary staff.
Implement compensating controls.
Answer:
DExplanation:
The best way to address segregation of duties issues in an organization with budget constraints is to implement compensating controls, which are alternative controls that reduce or eliminate the risk of errors or fraud due to inadequate segregation of duties. Compensating controls may include independent reviews, reconciliations, approvals, or supervisions. Rotating job duties periodically may reduce the risk of collusion or abuse of privileges, but it may also affect operational efficiency and continuity. Performing an independent audit may detect segregation of duties issues, but it does not prevent them. Hiring temporary staff may increase operational costs and introduce new risks. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.4
Which of the following is the PRIMARY reason for an IS auditor to conduct post-implementation reviews?
Options:
To determine whether project objectives in the business case have been achieved
To ensure key stakeholder sign-off has been obtained
To align project objectives with business needs
To document lessons learned to improve future project delivery
Answer:
AExplanation:
The primary reason for an IS auditor to conduct post-implementation reviews is to determine whether project objectives in the business case have been achieved. A post-implementation review is an audit activity that evaluates whether a project has delivered its expected outcomes or benefits in accordance with its objectives, scope, budget, and schedule. A business case is a document that defines and justifies the need, value, and feasibility of a project. A post-implementation review can help assess whether project objectives in the business case have been achieved by comparing actual results with planned expectations and identifying any gaps or deviations. The other options are not primary reasons for conducting post-implementation reviews, as they do not measure whether project objectives in the business case have been achieved. Ensuring key stakeholder sign-off has been obtained is a project closure activity that confirms that all project deliverables have been completed and accepted by key stakeholders, but it does not evaluate whether project objectives in the business case have been achieved. Aligning project objectives with business needs is a project initiation activity that ensures that the project is aligned with the organization’s strategy, goals, and priorities, but it does not evaluate whether project objectives in the business case have been achieved. Documenting lessons learned to improve future project delivery is a project learning activity that captures and shares the knowledge, experience, and feedback gained from the project, but it does not evaluate whether project objectives in the business case have been achieved. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3
Which of the following would BEST demonstrate that an effective disaster recovery plan (DRP) is in place?
Options:
Frequent testing of backups
Annual walk-through testing
Periodic risk assessment
Full operational test
Answer:
DExplanation:
A disaster recovery plan (DRP) is a set of procedures and resources that enable an organization to restore its critical operations, data, and applications in the event of a disaster1. A DRP should be aligned with the organization’s business continuity plan (BCP), which defines the strategies and objectives for maintaining business functions during and after a disaster1.
To ensure that a DRP is effective, it should be tested regularly and thoroughly to identify and resolve any issues or gaps that might hinder its execution2345. Testing a DRP can help evaluate its feasibility, validity, reliability, and compatibility with the organization’s environment and needs4. Testing can also help prepare the staff, stakeholders, and vendors involved in the DRP for their roles and responsibilities during a disaster3.
There are different methods and levels of testing a DRP, depending on the scope, complexity, and objectives of the test4. Some of the common testing methods are:
- Walkthrough testing: This is a step-by-step review of the DRP by the disaster recovery team and relevant stakeholders. It aims to verify the completeness and accuracy of the plan, as well as to clarify any doubts or questions among the participants45.
- Simulation testing: This is a mock exercise of the DRP in a simulated disaster scenario. It aims to assess the readiness and effectiveness of the plan, as well as to identify any challenges or weaknesses that might arise during a real disaster45.
- Checklist testing: This is a verification of the availability and functionality of the resources and equipment required for the DRP. It aims to ensure that the backup systems, data, and documentation are accessible and up-to-date45.
- Full interruption testing: This is the most realistic and rigorous method of testing a DRP. It involves shutting down the primary site and activating the backup site for a certain period of time. It aims to measure the actual impact and performance of the DRP under real conditions45.
- Parallel testing: This is a less disruptive method of testing a DRP. It involves running the backup site in parallel with the primary site without affecting the normal operations. It aims to compare and validate the results and outputs of both sites45.
Among these methods, full interruption testing would best demonstrate that an effective DRP is in place, as it provides the most accurate and comprehensive evaluation of the plan’s capabilities and limitations4. Full interruption testing can reveal any hidden or unforeseen issues or risks that might affect the recovery process, such as data loss, system failure, compatibility problems, or human errors4. Full interruption testing can also verify that the backup site can support the critical operations and services of the organization without compromising its quality or security4.
However, full interruption testing also has some drawbacks, such as being costly, time-consuming, risky, and disruptive to the normal operations4. Therefore, it should be planned carefully and conducted periodically with proper coordination and communication among all parties involved4.
The other options are not as effective as full interruption testing in demonstrating that an effective DRP is in place. Frequent testing of backups is only one aspect of checklist testing, which does not cover other components or scenarios of the DRP4. Annual walk-through testing is only a theoretical review of the DRP, which does not test its practical implementation or outcomes4. Periodic risk assessment is only a preparatory step for developing or updating the DRP, which does not test its functionality or performance4.
References: 2: Best Practices For Disaster Recovery Testing | Snyk 3: Disaster Recovery Plan (DR) Testing — Methods and Must-haves - US Signal 4: Disaster Recovery Testing: What You Need to Know - Enterprise Storage Forum 5: Disaster Recovery Testing Best Practices - MSP360 1: How to Test a Disaster Recovery Plan - Abacus
An IS auditor is conducting a post-implementation review of an enterprise resource planning (ERP) system. End users indicated concerns with the accuracy of critical automatic calculations made by the system. The auditor's FIRST course of action should be to:
Options:
review recent changes to the system.
verify completeness of user acceptance testing (UAT).
verify results to determine validity of user concerns.
review initial business requirements.
Answer:
CExplanation:
The IS auditor’s first course of action should be to verify the results of the critical automatic calculations made by the system to determine the validity of user concerns. This is because the IS auditor needs to obtain sufficient and appropriate audit evidence to support the audit findings and conclusions. By verifying the results, the IS auditor can assess whether there are any errors or discrepancies in the system’s calculations that could affect the accuracy and reliability of the financial data. The IS auditor can use various techniques to verify the results, such as re-performing the calculations, comparing them with expected values, or tracing them to source documents.
Which of the following is the BEST control to mitigate the malware risk associated with an instant messaging (IM) system?
Options:
Blocking attachments in IM
Blocking external IM traffic
Allowing only corporate IM solutions
Encrypting IM traffic
Answer:
CExplanation:
Allowing only corporate IM solutions is the best control to mitigate the malware risk associated with an IM system, because it can prevent unauthorized or malicious IM applications from accessing the network and infecting the system with malware. Corporate IM solutions can also enforce security policies and standards, such as encryption, authentication, and logging, to protect the IM system from malware attacks. Blocking attachments in IM, blocking external IM traffic, and encrypting IM traffic are also possible controls to mitigate the malware risk, but they are not as effective as allowing only corporate IM solutions. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.4.4
When determining whether a project in the design phase will meet organizational objectives, what is BEST to compare against the business case?
Options:
Implementation plan
Project budget provisions
Requirements analysis
Project plan
Answer:
CExplanation:
Requirements analysis should be the best thing to compare against the business case when determining whether a project in the design phase will meet organizational objectives, because it defines the functional and non-functional specifications of the project deliverables that should satisfy the business needs and expectations. Requirements analysis can help evaluate whether the project design is aligned with the business case and whether it can achieve the desired outcomes and benefits. Implementation plan, project budget provisions, and project plan are also important aspects of a project in the design phase, but they are not as relevant as requirements analysis for comparing against the business case. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.1
Documentation of workaround processes to keep a business function operational during recovery of IT systems is a core part of a:
Options:
business impact analysis (BIA).
threat and risk assessment.
business continuity plan (BCP).
disaster recovery plan (DRP).
Answer:
CExplanation:
A business continuity plan (BCP) is a system of prevention and recovery from potential threats to a company. The plan ensures that personnel and assets are protected and are able to function quickly in the event of a disaster1. A core part of a BCP is the documentation of workaround processes to keep a business function operational during recovery of IT systems. Workaround processes are alternative methods or procedures that can be used to perform a business function when the normal IT systems are unavailable or disrupted2. For example, if an online payment system is down, a workaround process could be to accept manual payments or use a backup system. Workaround processes help to minimize the impact of IT disruptions on the business operations and ensure continuity of service to customers and stakeholders3.
References:
- 1 explains what is a business continuity plan and why it is important.
- 2 defines what is a workaround process and how it can be used in a BCP.
- 3 provides examples of workaround processes for different business functions.
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:
Options:
the Internet.
the demilitarized zone (DMZ).
the organization's web server.
the organization's network.
Answer:
AExplanation:
When an IS audit reveals that a firewall was unable to recognize a number of attack attempts, the auditor’s best recommendation is to place an intrusion detection system (IDS) between the firewall and the Internet, as this would provide an additional layer of security and alert the organization of any malicious traffic that bypasses or penetrates the firewall. Placing an IDS between the firewall and the demilitarized zone (DMZ), the organization’s web server, or the organization’s network would not be as effective, as it would only monitor the traffic that has already passed through the firewall. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.4.3
An organization's software developers need access to personally identifiable information (Pll) stored in a particular data format. Which of the following is the BEST way to protect this sensitive information while allowing the developers to use it in development and test environments?
Options:
Data masking
Data tokenization
Data encryption
Data abstraction
Answer:
AExplanation:
The best way to protect sensitive information such as personally identifiable information (PII) stored in a particular data format while allowing the software developers to use it in development and test environments is data masking. Data masking is a technique that replaces or obscures sensitive data elements with fictitious or modified data elements that retain the original format and characteristics of the data. Data masking can help protect sensitive information such as PII stored in a particular data format while allowing the software developers to use it in development and test environments by preventing the exposure or disclosure of the real data values without affecting the functionality or performance of the software or application. The other options are not as effective as data masking in protecting sensitive information such as PII stored in a particular data format while allowing the software developers to use it in development and test environments, as they have different limitations or drawbacks. Data tokenization is a technique that replaces sensitive data elements with non-sensitive tokens that have no intrinsic value or meaning. Data tokenization can protect sensitive information such as PII from unauthorized access or theft, but it may not retain the original format and characteristics of the data, which may affect the functionality or performance of the software or application. Data encryption is a technique that transforms sensitive data elements into unreadable or unintelligible ciphertext using an algorithm and a key. Data encryption can protect sensitive information such as PII from unauthorized access or modification, but it requires decryption to restore the original data values, which may introduce additional complexity or overhead to the software development process. Data abstraction is a technique that hides the details or complexity of data structures or operations from users or programmers by providing a simplified representation or interface. Data abstraction can help improve the usability or maintainability of software or applications, but it does not protect sensitive information such as PII from exposure or disclosure. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.3.2
During an ongoing audit, management requests a briefing on the findings to date. Which of the following is the IS auditor's BEST course of action?
Options:
Review working papers with the auditee.
Request the auditee provide management responses.
Request management wait until a final report is ready for discussion.
Present observations for discussion only.
Answer:
DExplanation:
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 and recommendations 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
Secure code reviews as part of a continuous deployment program are which type of control?
Options:
Detective
Logical
Preventive
Corrective
Answer:
CExplanation:
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
When auditing the security architecture of an online application, an IS auditor should FIRST review the:
Options:
firewall standards.
configuration of the firewall
firmware version of the firewall
location of the firewall within the network
Answer:
DExplanation:
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.
From an IS auditor's perspective, which of the following would be the GREATEST risk associated with an incomplete inventory of deployed software in an organization?
Options:
Inability to close unused ports on critical servers
Inability to identify unused licenses within the organization
Inability to deploy updated security patches
Inability to determine the cost of deployed software
Answer:
CExplanation:
The greatest risk associated with an incomplete inventory of deployed software in an organization is the inability to deploy updated security patches. Security patches are updates that fix vulnerabilities or bugs in software that could be exploited by attackers. Without an accurate inventory of software versions and configurations, it is difficult to identify and apply the relevant patches in a timely manner, which exposes the organization to increased security risks. Inability to close unused ports on critical servers, inability to identify unused licenses within the organization, and inability to determine the cost of deployed software are not as critical as security risks. References: ISACA CISA Review Manual 27th Edition, page 308
An IS auditor has found that an organization is unable to add new servers on demand in a cost-efficient manner. Which of the following is the auditor's BEST recommendation?
Options:
Increase the capacity of existing systems.
Upgrade hardware to newer technology.
Hire temporary contract workers for the IT function.
Build a virtual environment.
Answer:
DExplanation:
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
Which of the following should an IS auditor be MOST concerned with during a post-implementation review?
Options:
The system does not have a maintenance plan.
The system contains several minor defects.
The system deployment was delayed by three weeks.
The system was over budget by 15%.
Answer:
AExplanation:
A post-implementation review (PIR) is an assessment conducted at the end of a project cycle to determine if the project was indeed successful and to identify any existing flaws in the project1. One of the main objectives of a PIR is to evaluate the outcome and functional value of a project1. Therefore, an IS auditor should be most concerned with whether the system meets the intended requirements and delivers the expected benefits to the stakeholders. A system that does not have a maintenance plan is a major risk, as it may not be able to cope with changing needs, fix errors, or prevent security breaches. A maintenance plan is essential for ensuring the system’s reliability, availability, and performance in the long term2.
The other options are less critical for a PIR, as they are more related to the project management aspects than the system quality aspects. The system may contain several minor defects that do not affect its functionality or usability, and these can be resolved in future updates. The system deployment may be delayed by three weeks due to unforeseen circumstances or dependencies, but this does not necessarily mean that the system is faulty or ineffective. The system may be over budget by 15% due to various factors such as scope creep, resource constraints, or market fluctuations, but this does not imply that the system is not valuable or beneficial.
References: 1: Post-Implementation Review Best Practices - MetaPM 2: What is Post-Implementation Review in Project Management?
Which of the following is the MOST important consideration for an IS auditor when assessing the adequacy of an organization's information security policy?
Options:
Alignment with the IT tactical plan
IT steering committee minutes
Compliance with industry best practice
Business objectives
Answer:
DExplanation:
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.
Prior to a follow-up engagement, an IS auditor learns that management has decided to accept a level of residual risk related to an audit finding without remediation. The IS auditor is concerned about management's decision. Which of the following should be the IS auditor's NEXT course of action?
Options:
Accept management's decision and continue the follow-up.
Report the issue to IS audit management.
Report the disagreement to the board.
Present the issue to executive management.
Answer:
BExplanation:
Prior to a follow-up engagement, if an IS auditor learns that management has decided to accept a level of residual risk related to an audit finding without remediation, the IS auditor should report the issue to IS audit management. This is because IS audit management is responsible for ensuring that audit findings are properly communicated and resolved. Accepting management’s decision and continuing the follow-up would not address the IS auditor’s concern. Reporting the disagreement to the board or executive management would be premature and inappropriate without consulting IS audit management first. References: CISA Review Manual (Digital Version), Chapter 1, Section 1.6
An organization conducted an exercise to test the security awareness level of users by sending an email offering a cash reward 10 those who click on a link embedded in the body of the email. Which of the following metrics BEST indicates the effectiveness of awareness training?
Options:
The number of users deleting the email without reporting because it is a phishing email
The number of users clicking on the link to learn more about the sender of the email
The number of users forwarding the email to their business unit managers
The number of users reporting receipt of the email to the information security team
Answer:
DExplanation:
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
In a small IT web development company where developers must have write access to production, the BEST recommendation of an IS auditor would be to:
Options:
hire another person to perform migration to production.
implement continuous monitoring controls.
remove production access from the developers.
perform a user access review for the development team
Answer:
CExplanation:
The best recommendation for a small IT web development company where developers must have write access to production is to remove production access from the developers. Production access is the ability to modify or update the live systems or applications that are used by customers or end users. Production access should be restricted to authorized and qualified personnel only, as any changes or errors in production can affect the functionality, performance, or security of the systems or applications. Developers should not have write access to production, as they may introduce bugs, vulnerabilities, or inconsistencies in the code that can compromise the quality or reliability of the systems or applications. The other options are not as effective as removing production access from the developers, as they do not address the root cause of the problem or provide the same benefits. Hiring another person to perform migration to production is a costly solution that can help segregate the roles and responsibilities of developers and migrators, but it does not remove production access from the developers. Implementing continuous monitoring controls is a good practice that can help detect and correct any issues or anomalies in production, but it does not remove production access from the developers. Performing a user access review for the development team is a detective control that can help verify and validate the access rights and privileges of developers, but it does not remove production access from the developers. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2
Which of the following would MOST likely impair the independence of the IS auditor when performing a post-implementation review of an application system?
Options:
The IS auditor provided consulting advice concerning application system best practices.
The IS auditor participated as a member of the application system project team, but did not have operational responsibilities.
The IS auditor designed an embedded audit module exclusively for auditing the application system.
The IS auditor implemented a specific control during the development of the application system.
Answer:
DExplanation:
The IS auditor’s independence would be most likely impaired if they implemented a specific control during the development of an application system. This is because the IS auditor would be auditing their own work, which creates a self-review threat that could compromise their objectivity and impartiality. The IS auditor should avoid participating in any operational or management activities that could affect their ability to perform an unbiased audit. The other options do not pose a significant threat to the IS auditor’s independence, as long as they follow the ethical standards and guidelines of the profession.
Which of the following would BEST determine whether a post-implementation review (PIR) performed by the project management office (PMO) was effective?
Options:
Lessons learned were implemented.
Management approved the PIR report.
The review was performed by an external provider.
Project outcomes have been realized.
Answer:
DExplanation:
The best indicator of whether a PIR performed by the PMO was effective is whether project outcomes have been realized. Project outcomes are the benefits or value that a project delivers to its stakeholders, such as improved efficiency, quality, customer satisfaction, or revenue. A PIR should evaluate whether project outcomes have been achieved in accordance with project objectives, scope, budget, and schedule. The other options are not as good as project outcomes in determining the effectiveness of a PIR. Lessons learned are valuable inputs for improving future projects, but they do not measure whether project outcomes have been realized. Management approval of the PIR report is a sign of acceptance and support for the PIR findings and recommendations, but it does not reflect whether project outcomes have been achieved. The review performed by an external provider is a way of ensuring objectivity and independence for the PIR, but it does not guarantee whether project outcomes have been realized. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3
An IS auditor is following up on prior period items and finds management did not address an audit finding. Which of the following should be the IS auditor's NEXT course of action?
Options:
Note the exception in a new report as the item was not addressed by management.
Recommend alternative solutions to address the repeat finding.
Conduct a risk assessment of the repeat finding.
Interview management to determine why the finding was not addressed.
Answer:
DExplanation:
If an IS auditor finds that management did not address a prior period audit finding, the next course of action should be to interview management to determine why the finding was not addressed, as this would help to understand the root cause, the impact, and the risk level of the issue. Noting the exception in a new report, recommending alternative solutions, or conducting a risk assessment are possible subsequent steps, but they should not precede interviewing management. References: CISA Review Manual (Digital Version), Chapter 1, Section 1.6
An online retailer is receiving customer complaints about receiving different items from what they ordered on the organization's website. The root cause has been traced to poor data quality. Despite efforts to clean erroneous data from the system, multiple data quality issues continue to occur. Which of the following recommendations would be the BEST way to reduce the likelihood of future occurrences?
Options:
Assign responsibility for improving data quality.
Invest in additional employee training for data entry.
Outsource data cleansing activities to reliable third parties.
Implement business rules to validate employee data entry.
Answer:
DExplanation:
Implementing business rules to validate employee data entry is the best way to reduce the likelihood of future occurrences of poor data quality that cause customer complaints about receiving different items from what they ordered on the organization’s website. Business rules are logical statements that define the conditions and actions for data validation, such as checking for data completeness, accuracy, consistency, and integrity. Assigning responsibility for improving data quality, investing in additional employee training for data entry, and outsourcing data cleansing activities to reliable third parties are also possible ways to improve data quality, but they are not as effective as implementing business rules to validate employee data entry. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.3.1
When evaluating the design of controls related to network monitoring, which of the following is MOST important for an IS auditor to review?
Options:
Incident monitoring togs
The ISP service level agreement
Reports of network traffic analysis
Network topology diagrams
Answer:
DExplanation:
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
Which of the following components of a risk assessment is MOST helpful to management in determining the level of risk mitigation to apply?
Options:
Risk identification
Risk classification
Control self-assessment (CSA)
Impact assessment
Answer:
DCoding standards provide which of the following?
Options:
Program documentation
Access control tables
Data flow diagrams
Field naming conventions
Answer:
DExplanation:
Coding standards provide field naming conventions, which are rules for naming variables, constants, functions, classes, and other elements in a program. Coding standards help to ensure consistency, readability, maintainability, and portability of code. Program documentation, access control tables, and data flow diagrams are not part of coding standards. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.3.1
Which of the following is MOST important to ensure when planning a black box penetration test?
Options:
The management of the client organization is aware of the testing.
The test results will be documented and communicated to management.
The environment and penetration test scope have been determined.
Diagrams of the organization's network architecture are available.
Answer:
CExplanation:
A black box penetration test is a type of security assessment that simulates an attack on a system or network without any prior knowledge of its configuration or architecture. The main objective of this test is to identify vulnerabilities and weaknesses that can be exploited by external or internal threat actors. To plan a black box penetration test, it is most important to ensure that the environment and penetration test scope have been determined. This means that the tester and the client organization have agreed on the boundaries, objectives, methods, and deliverables of the test, as well as the legal and ethical aspects of the engagement. Without a clear definition of the environment and scope, the test may not be effective, efficient, or compliant with relevant standards and regulations. Additionally, the tester may cause unintended damage or disruption to the client’s systems or networks, or violate their privacy or security policies.
References:
- What are black box, grey box, and white box penetration testing?
- What Is Black-Box Penetration Testing and Why Should You Choose It?
An IS auditor wants to determine who has oversight of staff performing a specific task and is referencing the organization's RACI chart. Which of the following roles within the chart would provide this information?
Options:
Consulted
Informed
Responsible
Accountable
Answer:
DExplanation:
The role within the RACI chart that would provide information on who has oversight of staff performing a specific task is accountable. A RACI chart is a matrix that defines and assigns the roles and responsibilities of different stakeholders for a project, process, or activity. RACI stands for responsible, accountable, consulted, and informed. Accountable is the role that has the authority and oversight to approve or reject the work done by the responsible role. The other options are not the roles that provide information on who has oversight of staff performing a specific task, as they have different meanings and functions. Consulted is the role that provides input or advice to the responsible or accountable roles. Informed is the role that receives updates or reports from the responsible or accountable roles. Responsible is the role that performs or executes the work or task. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3
Which of the following would BEST facilitate the successful implementation of an IT-related framework?
Options:
Aligning the framework to industry best practices
Establishing committees to support and oversee framework activities
Involving appropriate business representation within the framework
Documenting IT-related policies and procedures
Answer:
CAn IS auditor discovers an option in a database that allows the administrator to directly modify any table. This option is necessary to overcome bugs in the software, but is rarely used. Changes to tables are automatically logged. The IS auditor's FIRST action should be to:
Options:
recommend that the option to directly modify the database be removed immediately.
recommend that the system require two persons to be involved in modifying the database.
determine whether the log of changes to the tables is backed up.
determine whether the audit trail is secured and reviewed.
Answer:
DExplanation:
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.
A new regulation requires organizations to report significant security incidents to the regulator within 24 hours of identification. Which of the following is the IS auditor's BEST recommendation to facilitate compliance with the regulation?
Options:
Include the requirement in the incident management response plan.
Establish key performance indicators (KPIs) for timely identification of security incidents.
Enhance the alert functionality of the intrusion detection system (IDS).
Engage an external security incident response expert for incident handling.
Answer:
AExplanation:
The best recommendation to facilitate compliance with the regulation that requires organizations to report significant security incidents to the regulator within 24 hours of identification is to include the requirement in the incident management response plan. An incident management response plan is a document that defines the roles, responsibilities, procedures, and tools for managing security incidents effectively and efficiently. Including the requirement in the incident management response plan can help ensure that security incidents are identified, classified, reported, and escalated in accordance with the regulation. The other options are not as effective as including the requirement in the incident management response plan, as they do not address all aspects of incident management or compliance. Establishing key performance indicators (KPIs) for timely identification of security incidents is a monitoring technique that can help measure and improve the performance of incident management processes, but it does not ensure compliance with the regulation. Enhancing the alert functionality of the intrusion detection system (IDS) is a technical control that can help detect and notify security incidents faster, but it does not ensure compliance with the regulation. Engaging an external security incident response expert for incident handling is a contingency measure that can help augment the organization’s internal capabilities and resources for managing security incidents, but it does not ensure compliance with the regulation. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.2
Which of the following is the BEST data integrity check?
Options:
Counting the transactions processed per day
Performing a sequence check
Tracing data back to the point of origin
Preparing and running test data
Answer:
CExplanation:
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)
Which of the following provides IS audit professionals with the BEST source of direction for performing audit functions?
Options:
Audit charter
IT steering committee
Information security policy
Audit best practices
Answer:
AExplanation:
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.
An IS auditor has been asked to audit the proposed acquisition of new computer hardware. The auditor’s PRIMARY concern Is that:
Options:
the implementation plan meets user requirements.
a full, visible audit trail will be Included.
a dear business case has been established.
the new hardware meets established security standards
Answer:
CExplanation:
The IS auditor’s primary concern when auditing the proposed acquisition of new computer hardware is that a clear business case has been established. A business case is a document that justifies the need, feasibility, and benefits of a proposed project or investment. A clear business case can help to ensure that the acquisition of new computer hardware is aligned with the organization’s goals, objectives, and requirements, and that it provides value for money and return on investment. The other options are not as important as establishing a clear business case, as they do not address the rationale or justification for acquiring new computer hardware. References: CISA Review Manual, 27th Edition, page 467
Which of the following is the BEST audit procedure to determine whether a firewall is configured in compliance with the organization's security policy?
Options:
Reviewing the parameter settings
Reviewing the system log
Interviewing the firewall administrator
Reviewing the actual procedures
Answer:
AExplanation:
The best audit procedure to determine whether a firewall is configured in compliance with the organization’s security policy is reviewing the parameter settings. Parameter settings are values or options that define how a firewall operates and functions, such as rules, filters, ports, protocols, etc. By reviewing the parameter settings of a firewall, an IS auditor can verify whether they match with the organization’s security policy, which is a document that outlines the security objectives, requirements, and guidelines for an organization’s information systems and resources. Reviewing the system log is a possible audit procedure to determine whether a firewall is configured in compliance with the organization’s security policy, but it is not the best one, as a system log records events or activities that occur on a firewall, such as connections, requests, responses, errors, alerts, etc., and may not indicate whether they comply with the organization’s security policy. Interviewing the firewall administrator is a possible audit procedure to determine whether a firewall is configured in compliance with the organization’s security policy, but it is not the best one, as a firewall administrator may not provide accurate or reliable information about the firewall configuration, and may have conflicts of interest or ulterior motives. Reviewing the actual procedures is a 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 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.
During the planning stage of a compliance audit, an IS auditor discovers that a bank's inventory of compliance requirements does not include recent regulatory changes related to managing data risk. What should the auditor do FIRST?
Options:
Ask management why the regulatory changes have not been Included.
Discuss potential regulatory issues with the legal department
Report the missing regulatory updates to the chief information officer (CIO).
Exclude recent regulatory changes from the audit scope.
Answer:
AExplanation:
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
An internal audit department recently established a quality assurance (QA) program. Which of the following activities Is MOST important to include as part of the QA program requirements?
Options:
Long-term Internal audit resource planning
Ongoing monitoring of the audit activities
Analysis of user satisfaction reports from business lines
Feedback from Internal audit staff
Answer:
BExplanation:
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, Section 2.61
- CISA Review Questions, Answers & Explanations Database, Question ID 224
Which of the following would be an appropriate rote of internal audit in helping to establish an organization's privacy program?
Options:
Analyzing risks posed by new regulations
Designing controls to protect personal data
Defining roles within the organization related to privacy
Developing procedures to monitor the use of personal data
Answer:
AExplanation:
Analyzing risks posed by new regulations is an appropriate role of internal audit in helping to establish an organization’s privacy program. An internal auditor can provide assurance and advisory services on the compliance and effectiveness of the privacy program, as well as identify and assess the potential risks and impacts of new or changing privacy regulations. The other options are not appropriate roles of internal audit, but rather the responsibilities of the management, the information security officer, or the privacy officer. References:
- CISA Review Manual (Digital Version), Chapter 7, Section 7.4.21
- CISA Review Questions, Answers & Explanations Database, Question ID 216
Which of the following findings from an IT governance review should be of GREATEST concern?
Options:
The IT budget is not monitored
All IT services are provided by third parties.
IT value analysis has not been completed.
IT supports two different operating systems.
Answer:
CExplanation:
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
An employee loses a mobile device resulting in loss of sensitive corporate data. Which o( the following would have BEST prevented data leakage?
Options:
Data encryption on the mobile device
Complex password policy for mobile devices
The triggering of remote data wipe capabilities
Awareness training for mobile device users
Answer:
AExplanation:
The best way to prevent data leakage from a lost mobile device is data encryption on the mobile device. Data encryption is a technique that transforms data into an unreadable format using a secret key or algorithm. Data encryption protects data from unauthorized access or disclosure in case of loss or theft of a mobile device. Complex password policy for mobile devices, triggering of remote data wipe capabilities, and awareness training for mobile device users are useful measures to enhance data security on mobile devices, but they do not prevent data leakage as effectively as data encryption. A complex password policy can be bypassed by brute force attacks or password cracking tools. Remote data wipe capabilities depend on network connectivity and device power availability. Awareness training for mobile device users can reduce human errors or negligence, but it cannot guarantee compliance or behavior change. References: CISA Review Manual (Digital Version): Chapter 5 - Information Systems Operations and Business Resilience
An IS auditor is conducting a review of a data center. Which of the following observations could indicate an access control Issue?
Options:
Security cameras deployed outside main entrance
Antistatic mats deployed at the computer room entrance
Muddy footprints directly inside the emergency exit
Fencing around facility is two meters high
Answer:
CExplanation:
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.
Which of the following types of firewalls provide the GREATEST degree of control against hacker intrusion?
Options:
Circuit gateway
Application level gateway
Packet filtering router
Screening router
Answer:
BExplanation:
The type of firewall that provides the greatest degree of control against hacker intrusion is an application level gateway. A firewall is a device or software that filters or blocks network traffic based on predefined rules or policies. A firewall can help protect an information system or network from unauthorized access or attack by hackers or other malicious entities. An application level gateway is a type of firewall that operates at the application layer of the network model (layer 7), which is where user applications communicate with each other over the network. An application level gateway provides the greatest degree of control against hacker intrusion, by inspecting and analyzing the content and context of each network packet at the application level, such as protocols, commands, requests, responses, etc., and allowing or denying access based on specific criteria or conditions. An application level gateway can also perform additional functions such as authentication, encryption, caching, logging, etc., to enhance the security and performance of network traffic. A circuit gateway is a type of firewall that operates at the transport layer of the network model (layer 4), which is where data are transferred between end points over the network. A circuit gateway provides a moderate degree of control against hacker intrusion by establishing a secure connection between two end points (such as client and server) and relaying network packets between them without inspecting or analyzing their content. A circuit gateway can also perform functions such as encryption, authentication, or address translation to improve the security and privacy of network traffic. A packet filtering router is a type of firewall that operates at the network layer of the network model (layer 3), which is where data are routed between different networks or subnets. A packet filtering router provides a low degree of control against hacker intrusion by examining the header of each network packet and allowing or denying access based on basic criteria such as source address, destination address, port number, protocol, etc. A packet filtering router can also perform functions such as routing, forwarding, or address translation to optimize the delivery and efficiency of network traffic. A screening router is a type of firewall that operates at the network layer of the network model (layer 3), which is where data are routed between different networks or subnets. A screening router provides a low degree of control against hacker intrusion by examining the header of each network packet and allowing or denying access based on basic criteria such as source address, destination address, port number, protocol, etc. A screening router can also perform functions such as routing, forwarding, or address translation to optimize the delivery and efficiency of network traffic.
During an audit of a financial application, it was determined that many terminated users' accounts were not disabled. Which of the following should be the IS auditor's NEXT step?
Options:
Perform substantive testing of terminated users' access rights.
Perform a review of terminated users' account activity
Communicate risks to the application owner.
Conclude that IT general controls ate ineffective.
Answer:
BExplanation:
The IS auditor’s next step after determining that many terminated users’ accounts were not disabled is to perform a review of terminated users’ account activity. This means that the IS auditor should check whether any of the terminated users’ accounts were accessed or used after their termination date, which could indicate unauthorized or fraudulent activity. The IS auditor should also assess the impact and risk of such activity on the confidentiality, integrity, and availability of IT resources and data. The other options are not as appropriate as performing a review of terminated users’ account activity, as they do not provide sufficient evidence or assurance of the extent and effect of the problem. References: CISA Review Manual, 27th Edition, page 240
Which of the following will MOST likely compromise the control provided By a digital signature created using RSA encryption?
Options:
Reversing the hash function using the digest
Altering the plaintext message
Deciphering the receiver's public key
Obtaining the sender's private key
Answer:
DExplanation:
A digital signature is a cryptographic technique that verifies the authenticity and integrity of a message or document, by using a hash function and an asymmetric encryption algorithm. A hash function is a mathematical function that transforms any input data into a fixed-length output value called a digest, which is unique for each input. An asymmetric encryption algorithm uses two keys: a public key and a private key. The public key can be shared with anyone, while the private key must be kept secret by the owner. To create a digital signature, the sender first applies a hash function to the plaintext message to generate a digest. Then, the sender encrypts the digest with their private key to produce the digital signature. To verify the digital signature, the receiver decrypts the digital signature with the sender’s public key to obtain the digest. Then, the receiver applies the same hash function to the plaintext message to generate another digest. If the two digests match, it means that the message has not been altered and that it came from the sender. The security of a digital signature depends on the secrecy of the sender’s private key. If an attacker obtains the sender’s private key, they can create fake digital signatures for any message they want, thus compromising the control provided by the digital signature. Reversing the hash function using the digest is not possible, as hash functions are designed to be one-way functions that cannot be inverted. Altering the plaintext message will result in a different digest after applying the hash function, which will not match with the decrypted digest from the digital signature, thus invalidating the digital signature. Deciphering the receiver’s public key is not relevant, as public keys are meant to be publicly available and do not affect the security of digital signatures.
An IS auditor is analyzing a sample of accesses recorded on the system log of an application. The auditor intends to launch an intensive investigation if one exception is found Which sampling method would be appropriate?
Options:
Discovery sampling
Judgmental sampling
Variable sampling
Stratified sampling
Answer:
AExplanation:
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 impact on 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 Review Questions, Answers & Explanations Database, Question ID 230
Which of the following observations would an IS auditor consider the GREATEST risk when conducting an audit of a virtual server farm tor potential software vulnerabilities?
Options:
Guest operating systems are updated monthly
The hypervisor is updated quarterly.
A variety of guest operating systems operate on one virtual server
Antivirus software has been implemented on the guest operating system only.
Answer:
DExplanation:
Antivirus software has been implemented on the guest operating system only is the observation that an IS auditor would consider the greatest risk when conducting an audit of a virtual server farm for potential software vulnerabilities. A virtual server farm is a collection of servers that run multiple virtual machines (VMs) on a single physical host using a software layer called a hypervisor. A guest operating system is the operating system installed on each VM. Antivirus software is a software program that detects and removes malicious software from a computer system. If antivirus software has been implemented on the guest operating system only, it means that the hypervisor and the host operating system are not protected from malware attacks, which could compromise the security and availability of all VMs running on the same host. Therefore, antivirus software should be implemented on both the guest and host operating systems as well as on the hypervisor. References: CISA Review Manual, 27th Edition, page 378
The due date of an audit project is approaching, and the audit manager has determined that only 60% of the audit has been completed. Which of the following should the audit manager do FIRST?
Options:
Determine where delays have occurred
Assign additional resources to supplement the audit
Escalate to the audit committee
Extend the audit deadline
Answer:
AExplanation:
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 for resolving 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.
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:
Options:
the organization's web server.
the demilitarized zone (DMZ).
the organization's network.
the Internet
Answer:
DExplanation:
The best recommendation is to place an intrusion detection system (IDS) between the firewall and the Internet. An IDS is a device or software that monitors network traffic for malicious activity and alerts the network administrator or takes preventive action. By placing an IDS between the firewall and the Internet, the IS auditor can enhance the security of the network perimeter and detect any attack attempts that the firewall was unable to recognize.
The other options are not as effective as placing an IDS between the firewall and the Internet:
- Placing an IDS between the firewall and the organization’s web server would not protect the web server from external attacks that bypass the firewall. The web server should be placed in a demilitarized zone (DMZ), which is a separate network segment that isolates public-facing servers from the internal network.
- Placing an IDS between the firewall and the demilitarized zone (DMZ) would not protect the DMZ from external attacks that bypass the firewall. The DMZ should be protected by two firewalls, one facing the Internet and one facing the internal network, with an IDS monitoring both sides of each firewall.
- Placing an IDS between the firewall and the organization’s network would not protect the organization’s network from external attacks that bypass the firewall. The organization’s network should be protected by a firewall that blocks unauthorized traffic from entering or leaving the network, with an IDS monitoring both sides of the firewall.
Which of the following BEST Indicates that an incident management process is effective?
Options:
Decreased time for incident resolution
Increased number of incidents reviewed by IT management
Decreased number of calls lo the help desk
Increased number of reported critical incidents
Answer:
AExplanation:
Decreased time for incident resolution is the best indicator that an incident management process is effective. Incident management is a process that aims to restore normal service operation as quickly as possible after an incident, which is an unplanned interruption or reduction in quality of an IT service. Decreased time for incident resolution means that the incident management process is able to identify, analyze, respond to, and resolve incidents efficiently and effectively. The other indicators do not necessarily reflect the effectiveness of the incident management process, as they may depend on other factors such as the nature, frequency, and severity of incidents. References: CISA Review Manual, 27th Edition, page 372
While auditing a small organization's data classification processes and procedures, an IS auditor noticed that data is often classified at the incorrect level. What is the MOST effective way for the organization to improve this situation?
Options:
Use automatic document classification based on content.
Have IT security staff conduct targeted training for data owners.
Publish the data classification policy on the corporate web portal.
Conduct awareness presentations and seminars for information classification policies.
Answer:
BExplanation:
This is the most effective way for the organization to improve its data classification processes and procedures, because data owners are the ones who are responsible for assigning the appropriate level of classification to the data they create, collect, or manage. Data owners should be aware of the data classification policy, the criteria for each level of classification, and the implications of misclassification. IT security staff can provide tailored training for data owners based on their roles, functions, and types of data they handle.
The other options are not as effective as having IT security staff conduct targeted training for data owners:
- Use automatic document classification based on content. This is a possible option, but it may not be feasible or accurate for a small organization. Automatic document classification is a process that uses artificial intelligence or machine learning to analyze the content of a document and assign a class label based on predefined rules or models. However, this process may require a lot of resources, expertise, and maintenance, and it may not capture all the nuances and context of the data. The IS auditor should also verify the reliability and validity of the automatic document classification system.
- Publish the data classification policy on the corporate web portal. This is a good practice, but it is not enough to improve the data classification situation. Publishing the data classification policy on the corporate web portal can increase the visibility and accessibility of the policy, but it does not ensure that data owners will read, understand, and follow it. The IS auditor should also monitor and enforce the compliance with the policy.
- Conduct awareness presentations and seminars for information classification policies. This is a useful measure, but it is not the most effective one. Conducting awareness presentations and seminars can raise the general awareness and knowledge of information classification policies among all employees, but it may not address the specific needs and challenges of data owners. The IS auditor should also provide more in-depth and practical training for data owners.
In an environment that automatically reports all program changes, which of the following is the MOST efficient way to detect unauthorized changes to production programs?
Options:
Reviewing the last compile date of production programs
Manually comparing code in production programs to controlled copies
Periodically running and reviewing test data against production programs
Verifying user management approval of modifications
Answer:
AExplanation:
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 authorized change 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.
Which of the following must be in place before an IS auditor initiates audit follow-up activities?
Options:
Available resources for the activities included in the action plan
A management response in the final report with a committed implementation date
A heal map with the gaps and recommendations displayed in terms of risk
Supporting evidence for the gaps and recommendations mentioned in the audit report
Answer:
BExplanation:
This must be in place before an IS auditor initiates audit follow-up activities, because it indicates that management has acknowledged and accepted the audit findings and recommendations, and has agreed to take corrective actions within a specified timeframe. Audit follow-up activities are the processes and procedures that the IS auditor performs to verify that management has implemented the agreed-upon actions effectively and in a timely manner, and that the audit findings have been resolved or mitigated.
The other options are not required to be in place before an IS auditor initiates audit follow-up activities:
- Available resources for the activities included in the action plan. This is a factor that may affect the feasibility and success of the action plan, but it is not a prerequisite for the audit follow-up activities. The IS auditor should assess the availability and adequacy of the resources for the action plan during the audit planning and execution phases, and provide recommendations accordingly. However, the IS auditor does not need to wait for the resources to be available before initiating the audit follow-up activities.
- A heat map with the gaps and recommendations displayed in terms of risk. This is a tool that may help the IS auditor prioritize and communicate the gaps and recommendations, but it is not a requirement for the audit follow-up activities. A heat map is a graphical representation of data that uses colors to indicate the level of risk or impact of each gap or recommendation. The IS auditor may use a heat map to support the audit report or presentation, but it does not replace the need for a management response with a committed implementation date.
- Supporting evidence for the gaps and recommendations mentioned in the audit report. This is a component that should be included in the audit report, but it is not a condition for the audit follow-up activities. Supporting evidence is the information or data that supports or substantiates the audit findings and recommendations. The IS auditor should collect and document sufficient, reliable, relevant, and useful evidence during the audit execution phase, and present it in the audit report. However, the IS auditor does not need to have supporting evidence in place before initiating the audit follow-up activities.
Which of the following BEST enables the timely identification of risk exposure?
Options:
External audit review
Internal audit review
Control self-assessment (CSA)
Stress testing
Answer:
CExplanation:
Control self-assessment (CSA) is a technique that enables business managers and staff to assess and improve the effectiveness of their own controls and risk management processes. CSA can best enable the timely identification of risk exposure, as it allows for continuous monitoring and reporting of risks by those who are closest to the business processes and activities. External audit review, internal audit review, and stress testing are also useful methods for identifying risk exposure, but they are not as timely as CSA, as they are performed periodically or on demand by external or internal parties who may not have as much insight into the business operations and environment. References: ISACA CISA Review Manual 27th Edition, page 95.
An information systems security officer's PRIMARY responsibility for business process applications is to:
Options:
authorize secured emergency access
approve the organization's security policy
ensure access rules agree with policies
create role-based rules for each business process
Answer:
CExplanation:
Ensuring access rules agree with policies is an information systems security officer’s primary responsibility for business process applications. An information systems security officer should verify that the access controls implemented for the business process applications are consistent with the organization’s security policy and objectives. The other options are not the primary responsibility of an information systems security officer, but rather the tasks of an application owner, a senior management, or a business analyst. References:
- CISA Review Manual (Digital Version), Chapter 7, Section 7.3.11
- CISA Review Questions, Answers & Explanations Database, Question ID 208
An IS auditor performs a follow-up audit and learns the approach taken by the auditee to fix the findings differs from the agreed-upon approach confirmed during the last audit. Which of the following should be the auditor's NEXT course of action?
Options:
Evaluate the appropriateness of the remedial action taken.
Conduct a risk analysis incorporating the change.
Report results of the follow-up to the audit committee.
Inform senior management of the change in approach.
Answer:
AExplanation:
The auditor’s next course of action should be to evaluate the appropriateness of the remedial action taken by the auditee. The auditor should assess whether the alternative approach taken by the auditee is effective, efficient, and aligned with the audit objectives and recommendations. The auditor should also consider the impact of the change on the audit scope, criteria, and risk assessment. Conducting a risk analysis incorporating the change, reporting results of the follow-up to the audit committee, and informing senior management of the change in approach are possible subsequent actions that the auditor may take after evaluating the appropriateness of the remedial action taken. References: CISA Review Manual (Digital Version): Chapter 1 - Information Systems Auditing Process
Which of the following MUST be completed as part of the annual audit planning process?
Options:
Business impact analysis (BIA)
Fieldwork
Risk assessment
Risk control matrix
Answer:
CExplanation:
Risk assessment is a mandatory part of the annual audit planning process, as it helps to identify and prioritize the areas that pose the highest risk to the organization’s objectives and operations. Risk assessment involves analyzing the internal and external factors that affect the organization’s risk profile, evaluating the likelihood and impact of potential events or scenarios, assessing the existing controls and mitigation strategies, and determining the residual risk level. Based on the risk assessment results, the IS auditor can allocate resources and schedule audits accordingly. A business impact analysis (BIA) is a process that identifies and evaluates the critical business functions and processes that could be disrupted by a disaster or incident, and estimates the potential impact on the organization’s operations, reputation and finances. A BIA is not a mandatory part of the annual audit planning process, but it can be used as an input for risk assessment or as a subject for audit. Fieldwork is the phase of an audit where the IS auditor collects evidence to support the audit objectives and conclusions. Fieldwork is not part of the annual audit planning process, but it is part of each individual audit engagement. A risk control matrix is a tool that maps the risks identified in a risk assessment to the controls that mitigate them. A risk control matrix is not a mandatory part of the annual audit planning process, but it can be used as an output of risk assessment or as a tool for audit testing. References: CISA Review Manual (Digital Version) 1, Chapter 1: Information Systems Auditing Process, Section 1.2: Audit Planning.
Which of the following controls BEST ensures appropriate segregation of dudes within an accounts payable department?
Options:
Ensuring that audit trails exist for transactions
Restricting access to update programs to accounts payable staff only
Including the creator's user ID as a field in every transaction record created
Restricting program functionality according to user security profiles
Answer:
DExplanation:
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
Which of the following is MOST important for an IS auditor to consider when performing the risk assessment poor to an audit engagement?
Options:
The design of controls
Industry standards and best practices
The results of the previous audit
The amount of time since the previous audit
Answer:
CExplanation:
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 design of 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.
Which of the following should an IS auditor consider FIRST when evaluating firewall rules?
Options:
The organization's security policy
The number of remote nodes
The firewalls' default settings
The physical location of the firewalls
Answer:
AExplanation:
This should be the first thing that an IS auditor considers when evaluating firewall rules, because it defines the objectives, standards, and guidelines for securing the organization’s network and information assets. The firewall rules should be aligned with the organization’s security policy, and reflect the level of risk and protection required for each type of network traffic, system, or data. The IS auditor should compare the firewall rules with the security policy, and identify any discrepancies, gaps, or conflicts that could compromise the security or performance of the network.
The other options are not as important as the organization’s security policy when evaluating firewall rules:
- The number of remote nodes. This is a factor that may affect the complexity and scalability of the firewall rules, but it is not a primary consideration for the IS auditor. Remote nodes are devices or systems that connect to the network from outside locations, such as teleworkers, mobile users, or branch offices. The IS auditor should ensure that the firewall rules provide adequate security and access control for remote nodes, but this depends on the organization’s security policy and business needs.
- The firewalls’ default settings. These are the predefined configurations that come with the firewall devices or software, and that determine how they handle network traffic by default. The IS auditor should review the firewalls’ default settings, and verify that they are appropriate and secure for the organization’s network environment. However, the firewalls’ default settings may not match the organization’s security policy or specific requirements, and may need to be customized or overridden by firewall rules.
- The physical location of the firewalls. This is a factor that may affect the placement and design of the firewall rules, but it is not a critical consideration for the IS auditor. The physical location of the firewalls refers to where they are installed or deployed in relation to the network topology, such as at the network perimeter, between network segments, or on individual hosts. The IS auditor should ensure that the firewall rules are consistent and coordinated across different locations, but this depends on the organization’s security policy and network architecture.
Which of the following is the BEST source of information for an IS auditor to use as a baseline to assess the adequacy of an organization's privacy policy?
Options:
Historical privacy breaches and related root causes
Globally accepted privacy best practices
Local privacy standards and regulations
Benchmark studies of similar organizations
Answer:
CExplanation:
The best source of information for an IS auditor to use as a baseline to assess the adequacy of an organization’s privacy policy is the local privacy standards and regulations. Privacy standards and regulations are legal requirements that specify how personal data should be collected, processed, stored, shared, and disposed of by organizations. By using local privacy standards and regulations as a baseline, the IS auditor can ensure that the organization’s privacy policy complies with the applicable laws and protects the rights and interests of data subjects. Historical privacy breaches and related root causes, globally accepted privacy best practices, and benchmark studies of similar organizations are useful sources of information for improving an organization’s privacy policy, but they are not as authoritative and relevant as local privacy standards and regulations. References: CISA Review Manual (Digital Version): Chapter 2 - Governance and Management of Information Technology
To develop meaningful recommendations 'or findings, which of the following is MOST important 'or an IS auditor to determine and understand?
Options:
Root cause
Responsible party
impact
Criteria
Answer:
AExplanation:
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
Which of the following is the MOST appropriate and effective fire suppression method for an unstaffed computer room?
Options:
Water sprinkler
Fire extinguishers
Carbon dioxide (CO2)
Dry pipe
Answer:
CExplanation:
The most appropriate and effective fire suppression method for an un-staffed computer room is carbon dioxide (CO2). Carbon dioxide is a gaseous clean agent that extinguishes fire by displacing oxygen and reducing the combustion process. Carbon dioxide is suitable for un-staffed computer rooms because it does not leave any residue, damage, or corrosion on the electronic equipment, and it does not require water or other chemicals that could harm the environment or human health. However, carbon dioxide can pose a risk of asphyxiation to any person who may enter the computer room during or after the discharge, so proper safety precautions and warning signs should be in place.
The other options are not as appropriate or effective as carbon dioxide for an un-staffed computer room:
- Water sprinkler. This is a common fire suppression method that uses water to cool down and extinguish fire. However, water sprinkler is not suitable for un-staffed computer rooms because it can cause severe damage to the electronic equipment, such as short circuits, corrosion, or data loss. Water sprinkler can also create a risk of electric shock to any person who may enter the computer room during or after the discharge.
- Fire extinguishers. These are portable devices that contain a pressurized agent that can be sprayed on a fire to put it out. However, fire extinguishers are not effective for un-staffed computer rooms because they require manual operation by a trained person who can identify the type and location of the fire, and use the appropriate extinguisher. Fire extinguishers can also cause damage to the electronic equipment if they contain water or chemical agents.
- Dry pipe. This is a type of sprinkler system that uses pressurized air or nitrogen in the pipes instead of water until a fire is detected. When a fire is detected, the air or nitrogen is released and water flows into the pipes and sprinklers. However, dry pipe is not ideal for un-staffed computer rooms because it still uses water as the extinguishing agent, which can damage the electronic equipment as mentioned above. Dry pipe also has a slower response time than wet pipe sprinkler systems, which can allow the fire to spread more quickly.
UESTION NO: 210
An accounting department uses a spreadsheet to calculate sensitive financial transactions. Which of the following is the MOST important control for maintaining the security of data in the spreadsheet?
Options:
There Is a reconciliation process between the spreadsheet and the finance system
A separate copy of the spreadsheet is routinely backed up
The spreadsheet is locked down to avoid inadvertent changes
Access to the spreadsheet is given only to those who require access
Answer:
DExplanation:
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
An organization recently implemented a cloud document storage solution and removed the ability for end users to save data to their local workstation hard drives. Which of the following findings should be the IS auditor's GREATEST concern?
Options:
Users are not required to sign updated acceptable use agreements.
Users have not been trained on the new system.
The business continuity plan (BCP) was not updated.
Mobile devices are not encrypted.
Answer:
CExplanation:
This should be the IS auditor’s greatest concern, because it means that the organization has not considered the potential impact of the cloud document storage solution on its ability to continue its operations in the event of a disruption or disaster. A BCP is a document that outlines the procedures and actions to be taken in order to maintain or resume critical business functions during and after a crisis. A BCP should be updated whenever there is a significant change in the organization’s IT infrastructure, systems, processes, or dependencies, such as implementing a cloud document storage solution. The IS auditor should verify that the BCP reflects the current state of the organization’s IT environment, and that it addresses the risks, challenges, and opportunities associated with the cloud document storage solution.
The other options are not as concerning as the BCP not being updated:
- Users are not required to sign updated acceptable use agreements. This is a minor concern, but it does not pose a major threat to the organization’s business continuity. Acceptable use agreements are documents that define the rules and guidelines for using IT resources, such as the cloud document storage solution. Users should sign updated acceptable use agreements to acknowledge their responsibilities and obligations, and to comply with the organization’s policies and standards. However, this does not affect the organization’s ability to continue its operations in a crisis.
- Users have not been trained on the new system. This is a moderate concern, but it does not jeopardize the organization’s business continuity. Training users on the new system is important to ensure that they can use it effectively and efficiently, and to avoid errors or misuse that could compromise the security or performance of the system. However, this does not prevent the organization from accessing or restoring its data in a crisis.
- Mobile devices are not encrypted. This is a serious concern, but it does not directly impact the organization’s business continuity. Encrypting mobile devices is a security measure that protects the data stored on them from unauthorized access or disclosure in case of loss or theft. However, this does not affect the availability or integrity of the data stored in the cloud document storage solution, which should have its own encryption mechanisms.
When auditing the alignment of IT to the business strategy, it is MOST Important for the IS auditor to:
Options:
compare the organization's strategic plan against industry best practice.
interview senior managers for their opinion of the IT function.
ensure an IT steering committee is appointed to monitor new IT projects.
evaluate deliverables of new IT initiatives against planned business services.
Answer:
DExplanation:
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.
An IS auditor should ensure that an application's audit trail:
Options:
has adequate security.
logs ail database records.
Is accessible online
does not impact operational efficiency
Answer:
AExplanation:
An application’s audit trail is a record of all actions or events that occur within or affect an application, such as user activities, system operations, data changes, errors, exceptions, etc. An audit trail can provide evidence and accountability for an application’s functionality and performance, and support auditing, monitoring, troubleshooting, and investigation purposes. An IS auditor should ensure that an application’s audit trail has adequate security, which means that it is protected from unauthorized access, modification, deletion, or disclosure. Adequate security can help ensure that an audit trail maintains its integrity, reliability, and availability, and prevents tampering or manipulation by attackers or insiders who want to hide their tracks or evidence of their actions. Logs all database records is a possible feature of an application’s audit trail, but it is not the most important thing for an IS auditor to ensure, as logging all database records may not be necessary or feasible for some applications, and may generate excessive or irrelevant data that can affect the storage or analysis of the audit trail. Is accessible online is a possible feature of an application’s audit trail, but it is not the most important thing for an IS auditor to ensure, as online accessibility may not be required or desirable for some applications, and may introduce security or privacy risks for the audit trail. Does not impact operational efficiency is a desirable outcome of an application’s audit trail, but it is not the most important thing for an IS auditor to ensure, as operational efficiency may not be the primary objective or concern of an application’s audit trail, and may depend on other factors or trade-offs such as storage capacity, performance speed, or data quality.
The IS auditor has recommended that management test a new system before using it in production mode. The BEST approach for management in developing a test plan is to use processing parameters that are:
Options:
randomly selected by a test generator.
provided by the vendor of the application.
randomly selected by the user.
simulated by production entities and customers.
Answer:
DExplanation:
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.
To enable the alignment of IT staff development plans with IT strategy, which of the following should be done FIRST?
Options:
Review IT staff job descriptions for alignment
Develop quarterly training for each IT staff member.
Identify required IT skill sets that support key business processes
Include strategic objectives m IT staff performance objectives
Answer:
CExplanation:
Identifying required IT skill sets that support key business processes is the first step to enable the alignment of IT staff development plans with IT strategy. An IT strategy is a plan that defines how IT will support the organization’s goals and objectives. Identifying required IT skill sets means determining the knowledge, abilities, and competencies that IT staff need to perform their roles and responsibilities effectively and efficiently. This can help to align IT staff development plans with IT strategy, as well as to identify and address any skill gaps or needs within the IT workforce. The other options are not the first steps to enable alignment, but rather possible subsequent actions that may depend on the required IT skill sets. References:
- CISA Review Manual (Digital Version), Chapter 5, Section 5.11
- CISA Review Questions, Answers & Explanations Database, Question ID 229
Which of the following is a social engineering attack method?
Options:
An employee is induced to reveal confidential IP addresses and passwords by answering questions over the phone.
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.
An unauthorized person attempts to gain access to secure premises by following an authorized person through a secure door.
Answer:
AExplanation:
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.
When planning an audit to assess application controls of a cloud-based system, it is MOST important tor the IS auditor to understand the.
Options:
architecture and cloud environment of the system.
business process supported by the system.
policies and procedures of the business area being audited.
availability reports associated with the cloud-based system.
Answer:
BExplanation:
The business process supported by the system is the most important factor for an IS auditor to understand when planning an audit to assess application controls of a cloud-based system. An IS auditor should have a clear understanding of the business objectives, requirements, and risks of the process, as well as the expected outputs and outcomes of the system. This will help the IS auditor to determine the scope, objectives, and criteria of the audit, as well as to identify and evaluate the key application controls that ensure the effectiveness, efficiency, and reliability of the process. The other options are less important factors that may provide additional information or context for the audit, but not its primary focus. References:
- CISA Review Manual (Digital Version), Chapter 5, Section 5.31
- CISA Review Questions, Answers & Explanations Database, Question ID 212
An organization is considering allowing users to connect personal devices to the corporate network. Which of the following should be done FIRST?
Options:
Conduct security awareness training.
Implement an acceptable use policy
Create inventory records of personal devices
Configure users on the mobile device management (MDM) solution
Answer:
BExplanation:
The first thing that should be done before allowing users to connect personal devices to the corporate network is to implement an acceptable use policy. An acceptable use policy is a document that defines the rules and guidelines for using personal devices on the corporate network, such as security requirements, access rights, responsibilities, and consequences. An acceptable use policy can help to protect the organization from potential risks such as data leakage, malware infection, or legal liability. The other options are not as important as implementing an acceptable use policy, as they do not establish the boundaries and expectations for using personal devices on the corporate network. References: CISA Review Manual, 27th Edition, page 318
The IS quality assurance (OA) group is responsible for:
Options:
ensuring that program changes adhere to established standards.
designing procedures to protect data against accidental disclosure.
ensuring that the output received from system processing is complete.
monitoring the execution of computer processing tasks.
Answer:
AExplanation:
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 data against 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.
Which of the following occurs during the issues management process for a system development project?
Options:
Contingency planning
Configuration management
Help desk management
Impact assessment
Answer:
DExplanation:
Impact assessment is an activity that occurs during the issues management process for a system development project. Issues management is a process of identifying, analyzing, resolving, and monitoring issues that may affect the project scope, schedule, budget, or quality. Impact assessment is a technique of evaluating the severity and priority of an issue, as well as its implications for the project objectives and deliverables. The other options are not activities that occur during the issues management process, but rather related to other processes such as contingency planning, configuration management, or help desk management. References:
- CISA Review Manual (Digital Version), Chapter 4, Section 4.3.31
- CISA Review Questions, Answers & Explanations Database, Question ID 217
An organization with many desktop PCs is considering moving to a thin client architecture. Which of the following is the MAJOR advantage?
Options:
The security of the desktop PC is enhanced.
Administrative security can be provided for the client.
Desktop application software will never have to be upgraded.
System administration can be better managed
Answer:
CExplanation:
The major advantage of moving from many desktop PCs to a thin client architecture is that desktop application software will never have to be upgraded. A thin client architecture is a type of client-server architecture that uses lightweight or minimal devices (thin clients) as clients that connect to a central server that provides most of the processing and storage functions. A thin client architecture can offer several benefits over a traditional desktop PC architecture, such as lower cost, higher security, easier maintenance, etc. One of these benefits is that desktop application software will never have to be upgraded on thin clients, as all the applications are installed and updated on the server, and accessed by thin clients through a network connection. This can save time and money for installing and upgrading software on individual devices, and ensure consistency and compatibility among different devices. The security of the desktop PC is enhanced is a possible advantage of moving from many desktop PCs to a thin client architecture, but it is not the major one. A thin client architecture can enhance the security of desktop PCs by reducing the exposure or vulnerability of data and applications on individual devices, and centralizing the security management and control on the server. However, this advantage may depend on other factors such as network security, server security, user authentication, etc. Administrative security can be provided for the client is a possible advantage of moving from many desktop PCs to a thin client architecture, but it is not the major one. A thin client architecture can provide administrative security for clients by allowing administrators to configure and manage client devices remotely from the server, and enforce policies and restrictions on client access or usage. However, this advantage may depend on other factors such as network reliability, server availability, user compliance, etc. System administration can be better managed is a possible advantage of moving from many desktop PCs to a thin client architecture, but it is not the major one. A thin client architecture can improve system administration by simplifying and streamlining the tasks and activities involved in maintaining and supporting client devices, such as backup, recovery, troubleshooting, etc., and consolidating them on the server. However, this advantage may depend on other factors such as network bandwidth, server capacity, user satisfaction
In a RAO model, which of the following roles must be assigned to only one individual?
Options:
Responsible
Informed
Consulted
Accountable
Answer:
DExplanation:
In a RAO model, which stands for Responsible, Accountable, Consulted, and Informed, the accountable role must be assigned to only one individual. The accountable role is the person who has the ultimate authority and responsibility for the outcome of the project or task, and who approves or rejects the work done by the responsible role. The accountable role cannot be delegated or shared, as it is essential to have a clear and single point of accountability for each project or task.
The other roles can be assigned to more than one individual:
- Responsible. This is the person who does the work or performs the task. There can be multiple responsible roles for different aspects or phases of a project or task, as long as they are coordinated and supervised by the accountable role.
- Informed. This is the person who needs to be notified or updated about the progress or results of the project or task. There can be multiple informed roles who have an interest or stake in the project or task, but who do not need to be consulted or involved in the decision-making process.
- Consulted. This is the person who provides input, feedback, or advice on the project or task. There can be multiple consulted roles who have expertise or experience relevant to the project or task, but who do not have the authority or responsibility to approve or reject the work done by the responsible role.
Which of the following would BEST manage the risk of changes in requirements after the analysis phase of a business application development project?
Options:
Expected deliverables meeting project deadlines
Sign-off from the IT team
Ongoing participation by relevant stakeholders
Quality assurance (OA) review
Answer:
BWhich of the following concerns is BEST addressed by securing production source libraries?
Options:
Programs are not approved before production source libraries are updated.
Production source and object libraries may not be synchronized.
Changes are applied to the wrong version of production source libraries.
Unauthorized changes can be moved into production.
Answer:
DExplanation:
Unauthorized changes can be moved into production is the best concern that is addressed by securing production source libraries. Production source libraries contain the source code of programs that are used in the production environment. Securing production source libraries means implementing access controls, change management procedures, and audit trails to prevent unauthorized or improper changes to the source code that could affect the functionality, performance, or security of the production programs. The other options are less relevant concerns that may not be directly addressed by securing production source libraries, but rather by other controls such as program approval, version control, or change testing. References:
- CISA Review Manual (Digital Version), Chapter 4, Section 4.2.3.21
- CISA Review Questions, Answers & Explanations Database, Question ID 213
For an organization that has plans to implement web-based trading, it would be MOST important for an IS auditor to verify the organization's information security plan includes:
Options:
attributes for system passwords.
security training prior to implementation.
security requirements for the new application.
the firewall configuration for the web server.
Answer:
CExplanation:
For an organization that has plans to implement web-based trading, it would be most important for an IS auditor to verify that the organization’s information security plan includes security requirements for the new application. Security requirements are statements that define what security features and functions are needed to protect the confidentiality, integrity, and availability of the web-based trading application and its data. Security requirements should be identified and documented during the planning phase of the application development life cycle, before any design or coding activities take place. Attributes for system passwords, security training prior to implementation, and firewall configuration for the web server are also important aspects of information security, but they are not as essential as security requirements for ensuring that the web-based trading application meets its security objectives.
Which of the following is the BEST way for an organization to mitigate the risk associated with third-party application performance?
Options:
Ensure the third party allocates adequate resources to meet requirements.
Use analytics within the internal audit function
Conduct a capacity planning exercise
Utilize performance monitoring tools to verify service level agreements (SLAs)
Answer:
DExplanation:
The best way for an organization to mitigate the risk associated with third-party application performance is to utilize performance monitoring tools to verify service level agreements (SLAs). Performance monitoring tools are software or hardware devices that measure and report the performance of an application or system, such as speed, availability, reliability, etc. Performance monitoring tools can help mitigate the risk associated with third-party application performance, by allowing the organization to verify whether the third-party provider is meeting the SLAs, which are contracts or agreements that define the expected level and quality of service for an application or system. Performance monitoring tools can also help identify and resolve any performance issues or problems that may arise from the third-party application. Ensuring the third party allocates adequate resources to meet requirements is a possible way to mitigate the risk associated with third-party application performance, but it is not the best one, as it may not be feasible or effective depending on the availability, cost, and suitability of the resources. Using analytics within the internal audit function is a possible way to mitigate the risk associated with third-party application performance, but it is not the best one, as it may not be timely or relevant depending on the frequency, scope, and quality of the analytics. Conducting a capacity planning exercise is a possible way to mitigate the risk associated with third-party application performance, but it is not the best one, as it may not be accurate or reliable depending on the assumptions, methods, and data used for the capacity planning.
During a follow-up audit, it was found that a complex security vulnerability of low risk was not resolved within the agreed-upon timeframe. IT has stated that the system with the identified vulnerability is being replaced and is expected to be fully functional in two months Which of the following is the BEST course of action?
Options:
Require documentation that the finding will be addressed within the new system
Schedule a meeting to discuss the issue with senior management
Perform an ad hoc audit to determine if the vulnerability has been exploited
Recommend the finding be resolved prior to implementing the new system
Answer:
AExplanation:
Requiring documentation that the finding will be addressed within the new system is the best course of action for a follow-up audit. An IS auditor should obtain evidence that the complex security vulnerability of low risk will be resolved in the new system and that there is a reasonable timeline for its implementation. The other options are not appropriate courses of action, as they may be too costly, time-consuming, or impractical for a low-risk finding. References:
- CISA Review Manual (Digital Version), Chapter 2, Section 2.5.31
- CISA Review Questions, Answers & Explanations Database, Question ID 209
Which of the following should an IS auditor review FIRST when planning a customer data privacy audit?
Options:
Legal and compliance requirements
Customer agreements
Data classification
Organizational policies and procedures
Answer:
DExplanation:
The organizational policies and procedures are the first source of guidance for an IS auditor when planning a customer data privacy audit. They provide the framework and objectives for ensuring compliance with legal and regulatory requirements, customer agreements and data classification. The IS auditor should review them first to understand the scope, roles and responsibilities, standards and controls related to customer data privacy in the organization. The other options are also important, but they are secondary sources of information that should be reviewed after the organizational policies and procedures. References: CISA Review Manual (Digital Version) 1, Chapter 2: Governance and Management of Information Technology, Section 2.5: Privacy Principles and Policies.
Which of the following would provide the MOST important input during the planning phase for an audit on the implementation of a bring your own device (BYOD) program?
Options:
Findings from prior audits
Results of a risk assessment
An inventory of personal devices to be connected to the corporate network
Policies including BYOD acceptable user statements
Answer:
DExplanation:
The most important input during the planning phase for an audit on the implementation of a bring your own device (BYOD) program is policies including BYOD acceptable user statements. Policies are documents that define the organization’s objectives, requirements, expectations, and responsibilities regarding a specific topic or area. BYOD policies should include acceptable user statements that specify what types of personal devices are allowed to connect to the corporate network, what security measures must be implemented on those devices, what data can be accessed or stored on those devices, what actions must be taken in case of device loss or theft, and what consequences will apply for non-compliance. Policies including BYOD acceptable user statements can provide an IS auditor with a clear understanding of the scope, criteria, and objectives of the BYOD program audit. Findings from prior audits, results of a risk assessment, and an inventory of personal devices to be connected to the corporate network are also useful inputs for planning a BYOD program audit, but they are not as important as policies including BYOD acceptable user statements. References: ISACA CISA Review Manual 27th Edition, page 381.
An IS auditor finds a high-risk vulnerability in a public-facing web server used to process online customer payments. The IS auditor should FIRST
Options:
document the exception in an audit report.
review security incident reports.
identify compensating controls.
notify the audit committee.
Answer:
CExplanation:
The first action that an IS auditor should take when finding a high-risk vulnerability in a public-facing web server used to process online customer payments is to identify compensating controls. Compensating controls are alternative or additional controls that provide reasonable assurance of mitigating the risk of exploiting the vulnerability. The IS auditor should assess the effectiveness of the compensating controls and determine whether they reduce the risk to an acceptable level. If not, the IS auditor should recommend remediation actions to address the vulnerability. Documenting the exception in an audit report is an important action, but it should not be the first action, as it does not address the urgency of the situation. Reviewing security incident reports is a useful action, but it should not be the first action, as it does not provide assurance of preventing future incidents. Notifying the audit committee is a necessary action, but it should not be the first action, as it does not involve taking any corrective measures. References:
- CISA Review Manual, 27th Edition, pages 295-2961
- CISA Review Questions, Answers & Explanations Database, Question ID: 260
Which of the following is the MOST important determining factor when establishing appropriate timeframes for follow-up activities related to audit findings?
Options:
Availability of IS audit resources
Remediation dates included in management responses
Peak activity periods for the business
Complexity of business processes identified in the audit
Answer:
BExplanation:
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.
An organization plans to receive an automated data feed into its enterprise data warehouse from a third-party service provider. Which of the following would be the BEST way to prevent accepting bad data?
Options:
Obtain error codes indicating failed data feeds.
Purchase data cleansing tools from a reputable vendor.
Appoint data quality champions across the organization.
Implement business rules to reject invalid data.
Answer:
DExplanation:
The best way to prevent accepting bad data from a third-party service provider is to implement business rules to reject invalid data. Business rules are logical statements that define the data quality requirements and standards for the organization. By implementing business rules, the organization can ensure that only data that meets the predefined criteria is accepted into the enterprise data warehouse. Obtaining error codes indicating failed data feeds, purchasing data cleansing tools from a reputable vendor, and appointing data quality champions across the organization are useful measures to improve data quality, but they do not prevent accepting bad data in the first place. References: ISACA Journal Article: Data Quality Management
A project team has decided to switch to an agile approach to develop a replacement for an existing business application. Which of the following should an IS auditor do FIRST to ensure the effectiveness of the protect audit?
Options:
Compare the agile process with previous methodology.
Identify and assess existing agile process control
Understand the specific agile methodology that will be followed.
Interview business process owners to compile a list of business requirements
Answer:
CExplanation:
Understanding the specific agile methodology that will be followed is the first step that an IS auditor should do to ensure the effectiveness of the project audit. An IS auditor should familiarize themselves with the agile approach, principles, practices, and tools that will be used by the project team, as well as the roles and responsibilities of the project stakeholders. This will help the IS auditor to identify and assess the relevant risks and controls for the project audit. The other options are not the first steps that an IS auditor should do, but rather possible subsequent actions that may depend on the specific agile methodology. References:
- CISA Review Manual (Digital Version), Chapter 4, Section 4.3.21
- CISA Review Questions, Answers & Explanations Database, Question ID 211
Stress testing should ideally be earned out under a:
Options:
test environment with production workloads.
production environment with production workloads.
production environment with test data.
test environment with test data.
Answer:
AExplanation:
Stress testing is a type of performance testing that evaluates the behavior and reliability of a system under extreme conditions, such as high workload, limited resources, or concurrent users. Stress testing should ideally be carried out under a test environment with production workloads, as this would simulate the most realistic and demanding scenario for the system without affecting the actual production environment. A production environment with production workloads is not suitable for stress testing, as it could cause disruption or damage to the system and its users. A production environment with test data is not suitable for stress testing, as it could compromise the integrity and security of the production data. A test environment with test data is not suitable for stress testing, as it could underestimate the potential issues and risks that could occur in the production environment. References:
- CISA Review Manual, 27th Edition, pages 471-4721
- CISA Review Questions, Answers & Explanations Database, Question ID: 261
Which of the following documents should specify roles and responsibilities within an IT audit organization?
Options:
Organizational chart
Audit charier
Engagement letter
Annual audit plan
Answer:
BExplanation:
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.
In an online application, which of the following would provide the MOST information about the transaction audit trail?
Options:
System/process flowchart
File layouts
Data architecture
Source code documentation
Answer:
CExplanation:
In an online application, data architecture provides the most information about the transaction audit trail, as it describes how data are created, stored, processed, accessed and exchanged among different components of the application. Data architecture includes data models, schemas, dictionaries, metadata, standards and policies that define the structure, quality, integrity, security and governance of data. Data architecture can help the IS auditor to trace the origin, flow, transformation and destination of data in an online transaction, and to identify the key data elements, attributes and relationships that are relevant for audit purposes. A system/process flowchart is a graphical representation of the sequence of steps or activities that are performed by a system or process. A system/process flowchart can provide some information about the transaction audit trail, but it is not as detailed or comprehensive as data architecture. A system/process flowchart shows the inputs, outputs, decisions and actions of a system or process, but it does not show the data elements, attributes and relationships that are involved in each step or activity. A file layout is a specification of the format and structure of a data file. A file layout can provide some information about the transaction audit trail, but it is not as detailed or comprehensive as data architecture. A file layout shows the fields, types, lengths and positions of data in a file, but it does not show the origin, flow, transformation and destination of data in an online transaction. Source code documentation is a description of the logic, functionality and purpose of a program or module written in a programming language. Source code documentation can provide some information about the transaction audit trail, but it is not as detailed or comprehensive as data architecture. Source code documentation shows the instructions, variables and parameters that are used to perform calculations and operations on data, but it does not show the data elements, attributes and relationships that are involved in each instruction or operation. References: CISA Review Manual (Digital Version) 1, Chapter 4: Information Systems Operations and Business Resilience, Section 4.2: Data Administration Practices.
Which of the following conditions would be of MOST concern to an IS auditor assessing the risk of a successful brute force attack against encrypted data at test?
Options:
Short key length
Random key generation
Use of symmetric encryption
Use of asymmetric encryption
Answer:
AExplanation:
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
A new regulation in one country of a global organization has recently prohibited cross-border transfer of personal data. An IS auditor has been asked to determine the organization's level of exposure In the affected country. Which of the following would be MOST helpful in making this assessment?
Options:
Developing an inventory of all business entities that exchange personal data with the affected jurisdiction
Identifying data security threats in the affected jurisdiction
Reviewing data classification procedures associated with the affected jurisdiction
Identifying business processes associated with personal data exchange with the affected jurisdiction
Answer:
DExplanation:
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 potential impacts 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
Which of the following weaknesses would have the GREATEST impact on the effective operation of a perimeter firewall?
Options:
Use of stateful firewalls with default configuration
Ad hoc monitoring of firewall activity
Misconfiguration of the firewall rules
Potential back doors to the firewall software
Answer:
CA third-party consultant is managing the replacement of an accounting system. Which of the following should be the IS auditor's GREATEST concern?
Options:
Data migration is not part of the contracted activities.
The replacement is occurring near year-end reporting
The user department will manage access rights.
Testing was performed by the third-party consultant
Answer:
CExplanation:
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.
Which of the following would be of MOST concern for an IS auditor evaluating the design of an organization's incident management processes?
Options:
Service management standards are not followed.
Expected time to resolve incidents is not specified.
Metrics are not reported to senior management.
Prioritization criteria are not defined.
Answer:
DExplanation:
he design of an incident management process should include prioritization criteria to ensure that incidents are handled according to their impact and urgency. Without prioritization criteria, the organization may not be able to allocate resources effectively and respond to incidents in a timely manner. Expected time to resolve incidents, service management standards, and metrics reporting are important aspects of incident management, but they are not as critical as prioritization criteria for the design of the process. References: ISACA Journal Article: Incident Management: A Practical Approach
The PRIMARY reason for an IS auditor to use data analytics techniques is to reduce which type of audit risk?
Options:
Technology risk
Detection risk
Control risk
Inherent risk
Answer:
BExplanation:
The primary reason for an IS auditor to use data analytics techniques is to reduce detection risk. Detection risk is the risk that an IS auditor will fail to detect material errors or irregularities in the information systems environment. By using data analytics techniques, such as data extraction, analysis, visualization, and reporting, an IS auditor can enhance the audit scope, coverage, efficiency, and effectiveness. Data analytics techniques can help an IS auditor to identify anomalies, patterns, trends, correlations, and outliers in large volumes of data that may indicate potential issues or risks. Technology risk, control risk, and inherent risk are types of audit risk that are not directly affected by the use of data analytics techniques by an IS auditor. References: [ISACA Journal Article: Data Analytics for Auditors]
Which of the following would BEST help lo support an auditor’s conclusion about the effectiveness of an implemented data classification program?
Options:
Purchase of information management tools
Business use cases and scenarios
Access rights provisioned according to scheme
Detailed data classification scheme
Answer:
CExplanation:
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
Capacity management enables organizations to:
Options:
forecast technology trends
establish the capacity of network communication links
identify the extent to which components need to be upgraded
determine business transaction volumes.
Answer:
CExplanation:
Capacity management is a process that ensures that the IT resources of an organization are sufficient to meet the current and future demands of the business. Capacity management enables organizations to identify the extent to which components need to be upgraded, by monitoring and analyzing the performance, utilization, and availability of the IT components, such as servers, networks, storage, applications, etc., and identifying any bottlenecks, gaps, or risks that may affect the service level agreements (SLAs) or quality of service (QoS). Capacity management also helps organizations to plan and optimize the use of IT resources, by forecasting the future demand and growth of the business, and aligning the IT capacity with the business needs and objectives. Forecasting technology trends is a possible outcome of capacity management, but it is not its main purpose. Establishing the capacity of network communication links is a part of capacity management, but it is not its main goal. Determining business transaction volumes is an input for capacity management, but it is not its main objective.
Which of the following would lead an IS auditor to conclude that the evidence collected during a digital forensic investigation would not be admissible in court?
Options:
The person who collected the evidence is not qualified to represent the case.
The logs failed to identify the person handling the evidence.
The evidence was collected by the internal forensics team.
The evidence was not fully backed up using a cloud-based solution prior to the trial.
Answer:
BExplanation:
The evidence collected during a digital forensic investigation would not be admissible in court if the logs failed to identify the person handling the evidence. This would violate the chain of custody principle, which requires that the evidence be properly documented, secured, and tracked throughout the investigation process. The chain of custody ensures that the evidence is authentic, reliable, and trustworthy, and that it has not been tampered with or altered. The person who collected the evidence, whether qualified or not, is not relevant to the admissibility of the evidence, as long as they followed the proper procedures and protocols. The evidence collected by the internal forensics team can be admissible in court, as long as they are independent, objective, and competent. The evidence does not need to be fully backed up using a cloud-based solution prior to the trial, as long as it is preserved and protected from damage or loss. References: ISACA Journal Article: Digital Forensics: Chain of Custody
After the merger of two organizations, which of the following is the MOST important task for an IS auditor to perform?
Options:
Verifying that access privileges have been reviewed
investigating access rights for expiration dates
Updating the continuity plan for critical resources
Updating the security policy
Answer:
AExplanation:
The most important task for an IS auditor to perform after the merger of two organizations is to verify that access privileges have been reviewed. Access privileges are the permissions granted to users, groups, or roles to access, modify, or manage IT resources, such as systems, applications, data, or networks. After a merger, the IS auditor should ensure that the access privileges of both organizations are aligned with the new business objectives, policies, and processes, and that there are no conflicts, overlaps, or gaps in the access rights. The IS auditor should also verify that the access privileges are based on the principle of least privilege, which means that users are granted only the minimum level of access required to perform their tasks.
The other options are not as important as verifying that access privileges have been reviewed:
- Investigating access rights for expiration dates is a useful task, but it is not the most important one. Expiration dates are the dates when access rights are automatically revoked or suspended after a certain period of time or after a specific event. The IS auditor should check that the expiration dates are set appropriately and enforced consistently, but this is not as critical as reviewing the access privileges themselves.
- Updating the continuity plan for critical resources is a necessary task, but it is not the most urgent one. A continuity plan is a document that outlines the procedures and actions to be taken in the event of a disruption or disaster that affects the availability of IT resources. The IS auditor should update the continuity plan to reflect the changes and dependencies introduced by the merger, but this can be done after verifying that the access privileges are secure and compliant.
- Updating the security policy is an essential task, but it is not the most immediate one. A security policy is a document that defines the rules and guidelines for securing IT resources and protecting information assets. The IS auditor should update the security policy to incorporate the best practices and standards of both organizations, and to address any new risks or threats posed by the merger, but this can be done after verifying that the access privileges are aligned with the policy.
Which of the following is MOST helpful for measuring benefits realization for a new system?
Options:
Function point analysis
Balanced scorecard review
Post-implementation review
Business impact analysis (BIA)
Answer:
CExplanation:
This is the most helpful method for measuring benefits realization for a new system, because it involves evaluating the actual outcomes and impacts of the system after it has been implemented and used for a certain period of time. A post-implementation review can compare the actual benefits with the expected benefits that were defined in the business case or the benefits realization plan, and identify any gaps, issues, or opportunities for improvement. A post-implementation review can also assess the effectiveness, efficiency, and satisfaction of the system’s users, stakeholders, and customers, and provide feedback and recommendations for future enhancements or changes.
The other options are not as helpful as post-implementation review for measuring benefits realization for a new system:
- Function point analysis. This is a technique that measures the size and complexity of a software system based on the number and types of functions it provides. Function point analysis can help estimate the cost, effort, and time required to develop, maintain, or enhance a software system, but it does not measure the actual benefits or value that the system delivers to the organization or its users.
- Balanced scorecard review. This is a strategic management tool that measures the performance of an organization or a business unit based on four perspectives: financial, customer, internal process, and learning and growth. A balanced scorecard review can help align the organization’s vision, mission, and goals with its activities and outcomes, but it does not measure the specific benefits or impacts of a new system.
- Business impact analysis (BIA). This is a process that identifies and evaluates the potential effects of a disruption or disaster on the organization’s critical business functions and processes. A BIA can help determine the recovery priorities, objectives, and strategies for the organization in case of an emergency, but it does not measure the benefits or value of a new system.
Which of the following are BEST suited for continuous auditing?
Options:
Low-value transactions
Real-lime transactions
Irregular transactions
Manual transactions
Answer:
BExplanation:
Continuous auditing is a method of performing audit-related activities on a real-time or near real-time basis. Continuous auditing is best suited for real-time transactions, such as online banking, e-commerce, or electronic funds transfer, that require immediate verification and assurance. Low-value transactions are not necessarily suitable for continuous auditing, as they may not pose significant risks or require frequent monitoring. Irregular transactions are not suitable for continuous auditing, as they may not occur frequently or consistently enough to justify the use of continuous auditing techniques. Manual transactions are not suitable for continuous auditing, as they may not be captured or processed by automated systems that enable continuous auditing. References:
- CISA Review Manual, 27th Edition, pages 307-3081
- CISA Review Questions, Answers & Explanations Database, Question ID: 253
An IS auditor is evaluating the risk associated with moving from one database management system (DBMS) to another. Which of the following would be MOST helpful to ensure the integrity of the system throughout the change?
Options:
Preserving the same data classifications
Preserving the same data inputs
Preserving the same data structure
Preserving the same data interfaces
Answer:
CExplanation:
The most helpful thing to ensure the integrity of the system throughout the change when moving from one database management system (DBMS) to another is preserving the same data structure. A DBMS is a software system that manages and manipulates data stored in a database, such as creating, updating, querying, deleting, etc. A database is a collection of structured or organized data that can be accessed or manipulated by a DBMS. A data structure is a way of organizing or arranging data in a database, such as tables, columns, rows, keys, indexes, etc. Preserving the same data structure when moving from one DBMS to another can help ensure the integrity of the system throughout the change, by maintaining the consistency and accuracy of data in the database, and avoiding any errors or issues that may arise from incompatible or inconsistent data structures between different DBMSs. Preserving the same data classifications is a possible thing to ensure the integrity of the system throughout the change when moving from one DBMS to another, but it is not the most helpful one. Data classifications are categories or labels that define the level of sensitivity or importance of data in a database, such as public, confidential, secret, etc. Data classifications can help protect the security and privacy of data in the database by applying appropriate controls or restrictions on data access or use based on their classifications. Preserving the same data classifications when moving from one DBMS to another can help ensure the integrity of the system throughout the change by preventing unauthorized or inappropriate access or use of data in the database. However, this may not be directly related to the DBMS change, as it may apply to any data migration or transfer process. Preserving the same data inputs is a possible thing to ensure the integrity of the system throughout the change when moving from one DBMS to another, but it is not the most helpful one. Data inputs are sources or methods that provide data to a database, such as user inputs, sensors, files, etc. Data inputs can affect the quality and validity of data in the database by introducing errors or inconsistencies in data entry or collection. Preserving the same data inputs when moving from one DBMS to another can help ensure the integrity of the system throughout the change by reducing errors or inconsistencies in data input or collection.
Which of the following will BEST ensure that a proper cutoff has been established to reinstate transactions and records to their condition just prior to a computer system failure?
Options:
Rotating backup copies of transaction files offsite
Using a database management system (DBMS) to dynamically back-out partially processed transactions
Maintaining system console logs in electronic formal
Ensuring bisynchronous capabilities on all transmission lines
Answer:
BExplanation:
The best way to ensure that a proper cutoff has been established to reinstate transactions and records to their condition just prior to a computer system failure is to use a database management system (DBMS) to dynamically back-out partially processed transactions. A DBMS is a software system that manages the creation, manipulation, retrieval, and security of data stored in a database. A DBMS can provide features such as transaction management, concurrency control, recovery management, and integrity management. A DBMS can dynamically back-out partially processed transactions by using mechanisms such as rollback segments, undo logs, or write-ahead logs. These mechanisms allow the DBMS to restore the database to a consistent state before the failure occurred. References:
- CISA Review Manual (Digital Version)
- CISA Questions, Answers & Explanations Database
Which of the following is the BEST evidence that an organization's IT strategy is aligned lo its business objectives?
Options:
The IT strategy is modified in response to organizational change.
The IT strategy is approved by executive management.
The IT strategy is based on IT operational best practices.
The IT strategy has significant impact on the business strategy
Answer:
BExplanation:
The best evidence that an organization’s IT strategy is aligned to its business objectives is that the IT strategy is approved by executive management. This implies that the IT strategy has been reviewed and validated by the senior leaders of the organization, who are responsible for setting and overseeing the business objectives. The IT strategy may be modified in response to organizational change, based on IT operational best practices, or have significant impact on the business strategy, but these are not sufficient indicators of alignment without executive approval. References: CISA Review Manual (Digital Version)1, Chapter 1, Section 1.2.1
A company has implemented an IT segregation of duties policy. In a role-based environment, which of the following roles may be assigned to an application developer?
Options:
IT operator
System administration
Emergency support
Database administration
Answer:
CExplanation:
Segregation of duties (SOD) is a core internal control and an essential component of an effective risk management strategy. SOD emphasizes sharing the responsibilities of key business processes by distributing the discrete functions of these processes to multiple people and departments, helping to reduce the risk of possible errors and fraud1.
SOD is especially important in IT security, where granting excessive system access to one person or group can lead to harmful consequences, such as data breaches, identity theft, or bypassing security controls2. SOD breaks IT-related tasks into four separate function categories: authorization, custody, recordkeeping, and reconciliation1. Ideally, no one person or department holds responsibility in multiple categories.
In a role-based environment, where access privileges are granted based on predefined roles, it is important to ensure that the roles are designed and assigned in a way that supports SOD. For example, the person who develops an application should not also be the one who tests it, deploys it, or maintains it.
Therefore, an application developer should not be assigned the roles of IT operator, system administration, or database administration, as these roles may conflict with their development role and create opportunities for misuse or abuse of the system. The only role that may be assigned to an application developer without violating SOD is emergency support, which is a temporary role that allows the developer to access the system in case of a critical issue that requires immediate resolution3. However, even this role should be granted with caution and monitored closely to ensure compliance with SOD policies.
References:
- ISACA, CISA Review Manual, 27th Edition, 2019, page 2824
- ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription, QID 1066692
- Hyperproof Blog, Segregation of Duties: What it is and Why it’s Important1
- Advisera Blog, Segregation of duties in your ISMS according to ISO 27001 A.6.1.23
An externally facing system containing sensitive data is configured such that users have either read-only or administrator rights. Most users of the system have administrator access. Which of the following is the GREATEST risk associated with this situation?
Options:
Users can export application logs.
Users can view sensitive data.
Users can make unauthorized changes.
Users can install open-licensed software.
Answer:
CExplanation:
The greatest risk associated with having most users with administrator access to an externally facing system containing sensitive data is that users can make unauthorized changes to the system or the data, which could compromise the integrity, confidentiality, and availability of the system and the data. Users can export application logs, view sensitive data, and install open-licensed software are also risks, but they are not as severe as unauthorized changes. References: ISACA CISA Review Manual 27th Edition Chapter 4
Which of the following should be of GREATEST concern to an IS auditor reviewing an organization's business continuity plan (BCP)?
Options:
The BCP's contact information needs to be updated
The BCP is not version controlled.
The BCP has not been approved by senior management.
The BCP has not been tested since it was first issued.
Answer:
DExplanation:
The greatest concern for an IS auditor reviewing an organization’s business continuity plan (BCP) is that the BCP has not been tested since it was first issued. A BCP is a document that describes how an organization will continue its critical business functions in the event of a disruption or disaster. A BCP should include information such as roles and responsibilities, recovery strategies, resources, procedures, communication plans, and backup arrangements3. Testing the BCP is a vital step in ensuring its validity, effectiveness, and readiness. Testing the BCP involves simulating various scenarios and executing the BCP to verify whether it meets its objectives and requirements. Testing the BCP can also help to identify and correct any gaps, errors, or weaknesses in the BCP before they become issues during a real incident4. Therefore, an IS auditor should be concerned if the BCP has not been tested since it was first issued, as it may indicate that the BCP is outdated, inaccurate, incomplete, or ineffective. The other options are less concerning or incorrect because:
- A. The BCP’s contact information needs to be updated is not a great concern for an IS auditor reviewing an organization’s BCP, as it is a minor issue that can be easily fixed. Contact information refers to the names, phone numbers, email addresses, or other details of the people involved in the BCP execution or communication. Contact information needs to be updated regularly to reflect any changes in personnel or roles. While having outdated contact information may cause some delays or confusion during a BCP activation, it does not affect the overall validity or effectiveness of the BCP.
- B. The BCP is not version controlled is not a great concern for an IS auditor reviewing an organization’s BCP, as it is a moderate issue that can be improved. Version control refers to the process of tracking and managing changes made to the BCP over time. Version control helps to ensure that only authorized changes are made to the BCP and that there is a clear record of who made what changes when and why. Version control also helps to avoid conflicts or inconsistencies among different versions of the BCP. While having no version control may cause some difficulties or risks in maintaining and updating the BCP, it does not affect the overall validity or effectiveness of the BCP.
- C. The BCP has not been approved by senior management is not a great concern for an IS auditor reviewing an organization’s BCP, as it is a high-level issue that can be resolved. Approval by senior management refers to the formal endorsement and support of the BCP by the top executives or leaders of the organization. Approval by senior management helps to ensure that the BCP is aligned with the organization’s strategy, objectives, and priorities, and that it has sufficient resources and authority to be implemented. Approval by senior management also helps to increase the awareness and commitment of the organization’s stakeholders to the BCP. While having no approval by senior management may affect the credibility and acceptance of the BCP, it does not affect the overall validity or effectiveness of the BCP. References: Working Toward a Managed, Mature Business Continuity Plan - ISACA, ISACA Introduces New Audit Programs for Business Continuity/Disaster …, Disaster Recovery and Business Continuity Preparedness for Cloud-based …
The PRIMARY role of a control self-assessment (CSA) facilitator is to:
Options:
conduct interviews to gain background information.
focus the team on internal controls.
report on the internal control weaknesses.
provide solutions for control weaknesses.
Answer:
BExplanation:
The primary role of a control self-assessment (CSA) facilitator is to focus the team on internal controls. A CSA facilitator is a person who guides the CSA process and helps the participants to identify, assess, and improve their internal controls. The facilitator does not conduct interviews, report on weaknesses, or provide solutions, as these are the responsibilities of the participants themselves1.
The other options are incorrect because they are not the primary role of a CSA facilitator. Option A, conduct interviews to gain background information, is a preliminary step that may be done by the facilitator or the participants before the CSA session, but it is not the main purpose of the facilitator. Option C, report on the internal control weaknesses, is an outcome of the CSA process that should be done by the participants who own and operate the controls. Option D, provide solutions for control weaknesses, is also an outcome of the CSA process that should be done by the participants who are in charge of implementing the improvements.
References:
- ISACA, CISA Review Manual, 27th Edition, 2019, page 2822
- ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription, QID 1066693
- PwC, Control Self Assessments4
- Workiva, 4 factors of an effective control self-assessment (CSA) program5
Which of the following application input controls would MOST likely detect data input errors in the customer account number field during the processing of an accounts receivable transaction?
Options:
Limit check
Parity check
Reasonableness check
Validity check
Answer:
DExplanation:
The most likely application input control that would detect data input errors in the customer account number field during the processing of an accounts receivable transaction is a validity check. A validity check is a type of application control that verifies whether the data entered in an application matches a predefined set of values or criteria1. For example, a validity check can compare the customer account number entered by the user with a list of existing customer account numbers stored in a database, and reject any input that does not match any of the valid values2.
The other options are not as likely to detect data input errors in the customer account number field, because they do not compare the input with a predefined set of values or criteria. A limit check is a type of application control that verifies whether the data entered in an application falls within a specified range or limit1. For example, a limit check can ensure that the amount entered for an invoice does not exceed a certain maximum value2. A parity check is a type of application control that verifies whether the data entered in an application has an even or odd number of bits1. For example, a parity check can detect transmission errors in binary data by adding an extra bit to the data and checking whether the number of bits is consistent3. A reasonableness check is a type of application control that verifies whether the data entered in an application is logical or sensible based on other related data or information1. For example, a reasonableness check can ensure that the date entered for an order is not in the future or before the date of creation of the customer account2. References:
- What are application controls? Definition, examples & best practices1
- General Control Vs Application Control: Key Differences and Example …4
- Parity Check - an overview | ScienceDirect Topics
Which of the following would BEST help to ensure that potential security issues are considered by the development team as part of incremental changes to agile-developed software?
Options:
Assign the security risk analysis to a specially trained member of the project management office.
Deploy changes in a controlled environment and observe for security defects.
Include a mandatory step to analyze the security impact when making changes.
Mandate that the change analyses are documented in a standard format.
Answer:
CExplanation:
The best way to ensure that potential security issues are considered by the development team as part of incremental changes to agile-developed software is to include a mandatory step to analyze the security impact when making changes. This will help to identify and mitigate any security risks or vulnerabilities that may arise from the changes, and to ensure that the software meets the security requirements and standards. The other options are not as effective, because they either delegate the security analysis to someone outside the development team, rely on post-deployment testing, or focus on documentation rather than analysis. References: CISA Review Manual (Digital Version)1, Chapter 4, Section 4.2.5
Which of the following is MOST important when planning a network audit?
Options:
Determination of IP range in use
Analysis of traffic content
Isolation of rogue access points
Identification of existing nodes
Answer:
DExplanation:
The most important factor when planning a network audit is to identify the existing nodes on the network. Nodes are devices or systems that are connected to the network and can communicate with each other. Nodes can include servers, workstations, routers, switches, firewalls, printers, scanners, cameras, etc. Identifying the existing nodes on the network will help the auditor to determine the scope, objectives, and methodology of the audit. It will also help the auditor to assess the network topology, architecture, performance, security, and compliance. References:
- CISA Review Manual (Digital Version)
- CISA Questions, Answers & Explanations Database
An IS auditor finds that the process for removing access for terminated employees is not documented What is the MOST significant risk from this observation?
Options:
Procedures may not align with best practices
Human resources (HR) records may not match system access.
Unauthorized access cannot he identified.
Access rights may not be removed in a timely manner.
Answer:
DExplanation:
The most significant risk from this observation is that access rights may not be removed in a timely manner. If the process for removing access for terminated employees is not documented, there is no clear guidance or accountability for who, how, when, and what actions should be taken to revoke the access rights of the employees who leave the organization. This could result in delays, inconsistencies, or omissions in removing access rights, which could allow terminated employees to retain unauthorized access to the organization’s systems and data. This could compromise the security, confidentiality, integrity, and availability of the information assets. References:
- CISA Review Manual (Digital Version)
- CISA Questions, Answers & Explanations Database
An IS auditor assessing the controls within a newly implemented call center would First
Options:
gather information from the customers regarding response times and quality of service.
review the manual and automated controls in the call center.
test the technical infrastructure at the call center.
evaluate the operational risk associated with the call center.
Answer:
DExplanation:
The first step in assessing the controls within a newly implemented call center is to evaluate the operational risk associated with the call center. This will help the IS auditor to identify the potential threats, vulnerabilities, and impacts that could affect the call center’s objectives, performance, and availability. The evaluation of operational risk will also provide a basis for determining the scope, objectives, and approach of the audit. The other options are possible audit procedures, but they are not the first step in the audit process. References: ISACA Frameworks: Blueprints for Success, CISA Review Manual (Digital Version)
An IS auditor has been asked to advise on measures to improve IT governance within the organization. Which at the following is the BEST recommendation?
Options:
Implement key performance indicators (KPIs)
Implement annual third-party audits.
Benchmark organizational performance against industry peers.
Require executive management to draft IT strategy
Answer:
AExplanation:
The best recommendation for improving IT governance within the organization is to implement key performance indicators (KPIs). KPIs are measurable values that show how effectively the organization is achieving its key business objectives. KPIs can help the organization to monitor and evaluate the performance, efficiency, and alignment of its IT processes and resources with its business goals and strategies1.
The other options are not as effective as implementing KPIs for improving IT governance. Option B, implementing annual third-party audits, is a good practice but may not be sufficient or timely to identify and address the issues or gaps in IT governance. Option C, benchmarking organizational performance against industry peers, is a useful technique but may not reflect the specific needs and expectations of the organization’s stakeholders. Option D, requiring executive management to draft IT strategy, is a necessary step but not enough to ensure that IT governance is implemented and monitored throughout the organization.
Which of the following should be the FRST step when developing a data toes prevention (DIP) solution for a large organization?
Options:
Identify approved data workflows across the enterprise.
Conduct a threat analysis against sensitive data usage.
Create the DLP pcJc.es and templates
Conduct a data inventory and classification exercise
Answer:
DExplanation:
The first step when developing a data loss prevention (DLP) solution for a large organization is to conduct a data inventory and classification exercise. This step is essential to identify the types, locations, owners, and sensitivity levels of the data that need to be protected by the DLP solution. A data inventory and classification exercise helps to define the scope, objectives, and requirements of the DLP solution, as well as to prioritize the data protection efforts based on the business value and risk of the data. A data inventory and classification exercise also enables the organization to comply with relevant laws and regulations regarding data privacy and security.
The other options are not the first step when developing a DLP solution, but rather subsequent steps that depend on the outcome of the data inventory and classification exercise. Identifying approved data workflows across the enterprise is a step that helps to design and implement the DLP policies and controls that match the business processes and data flows. Conducting a threat analysis against sensitive data usage is a step that helps to assess and mitigate the risks associated with data leakage, theft, or misuse. Creating the DLP policies and templates is a step that helps to enforce the data protection rules and standards across the organization.
References:
- ISACA CISA Review Manual 27th Edition (2019), page 247
- Data Loss Prevention—Next Steps - ISACA1
- What is data loss prevention (DLP)? | Microsoft Security
An IS auditor discovers that an IT organization serving several business units assigns equal priority to all initiatives, creating a risk of delays in securing project funding Which of the following would be MOST helpful in matching demand for projects and services with available resources in a way that supports business objectives?
Options:
Project management
Risk assessment results
IT governance framework
Portfolio management
Answer:
DExplanation:
The most helpful tool in matching demand for projects and services with available resources in a way that supports business objectives is portfolio management. Portfolio management is the process of selecting, prioritizing, balancing and aligning IT projects and services with the strategic goals and value proposition of the organization3. Portfolio management helps the IT organization to allocate resources efficiently and effectively, to deliver value to the business units, and to align IT initiatives with business strategies. Project management, risk assessment results and IT governance framework are also important tools, but they are not as helpful as portfolio management in matching demand and supply of IT projects and services. References:
- CISA Review Manual, 27th Edition, page 721
- CISA Review Questions, Answers & Explanations Database - 12 Month Subscription
Which of the following BEST describes an audit risk?
Options:
The company is being sued for false accusations.
The financial report may contain undetected material errors.
Employees have been misappropriating funds.
Key employees have not taken vacation for 2 years.
Answer:
BExplanation:
The best description of an audit risk is that the financial report may contain undetected material errors. Audit risk is the risk that the auditor expresses an inappropriate opinion on the financial report when it contains material misstatements or errors. Audit risk consists of three components: inherent risk, control risk, and detection risk. Inherent risk is the susceptibility of an assertion or a control to a material misstatement or error due to factors such as complexity, volatility, fraud, or human error. Control risk is the risk that a material misstatement or error will not be prevented or detected by the internal controls. Detection risk is the risk that the auditor’s procedures will not detect a material misstatement or error that exists in an assertion or a control. References:
- CISA Review Manual (Digital Version)
- CISA Questions, Answers & Explanations Database
Which of the following would provide an IS auditor with the GREATEST assurance that data disposal controls support business strategic objectives?
Options:
Media recycling policy
Media sanitization policy
Media labeling policy
Media shredding policy
Answer:
BExplanation:
Data disposal controls are the measures that ensure that data are securely and permanently erased or destroyed when they are no longer needed or authorized to be retained. Data disposal controls support business strategic objectives by reducing the risk of data breaches, complying with data privacy regulations, optimizing the use of storage resources, and enhancing the reputation and trust of the organization1.
A media sanitization policy is a document that defines the roles, responsibilities, procedures, and standards for sanitizing different types of media that contain sensitive or confidential data. Media sanitization is the process of removing or modifying data on a media device to make it unreadable or unrecoverable by any means. Media sanitization can be achieved by various methods, such as overwriting, degaussing, encryption, or physical destruction2.
A media sanitization policy would provide an IS auditor with the greatest assurance that data disposal controls support business strategic objectives because it demonstrates that the organization has a clear and consistent approach to protect its data from unauthorized access or disclosure throughout the data life cycle. A media sanitization policy also helps the organization to comply with various data privacy regulations, such as the EU General Data Protection Regulation (GDPR), the US Health Insurance Portability and Accountability Act (HIPAA), or the Payment Card Industry Data Security Standard (PCI DSS), that require proper disposal of personal or sensitive data3.
The other options are not as effective as a media sanitization policy in providing assurance that data disposal controls support business strategic objectives. A media recycling policy is a document that defines the criteria and procedures for reusing media devices that have been sanitized or erased. A media recycling policy can help the organization to save costs and reduce environmental impact, but it does not address how the data are disposed of in the first place4. A media labeling policy is a document that defines the rules and standards for labeling media devices that contain sensitive or confidential data. A media labeling policy can help the organization to identify and classify its data assets, but it does not specify how the data are sanitized or destroyed when they are no longer needed. A media shredding policy is a document that defines the methods and procedures for physically destroying media devices that contain sensitive or confidential data. A media shredding policy can be a part of a media sanitization policy, but it is not sufficient to cover all types of media devices or data disposal scenarios.
References:
- ISACA, CISA Review Manual, 27th Edition, 2019
- ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription
- Secure Data Disposal and Destruction: 6 Methods to Follow1
- Why (and How to) Dispose of Digital Data2
- What is Data Disposition? The Complete Guide3
- Data Disposition: What is it and why should it be part of your data retention policy?
During a follow-up audit, an IS auditor finds that some critical recommendations have the IS auditor's BEST course of action?
Options:
Require the auditee to address the recommendations in full.
Adjust the annual risk assessment accordingly.
Evaluate senior management's acceptance of the risk.
Update the audit program based on management's acceptance of risk.
Answer:
CExplanation:
The best course of action for an IS auditor who finds that some critical recommendations have not been implemented is to evaluate senior management’s acceptance of the risk. The IS auditor should understand the reasons why the recommendations have not been implemented and the implications for the organization’s risk exposure. The IS auditor should also verify that senior management has formally acknowledged and accepted the residual risk and has documented the rationale and justification for their decision. The IS auditor should communicate the findings and the risk acceptance to the audit committee and other relevant stakeholders. References:
- CISA Review Manual (Digital Version)
- CISA Questions, Answers & Explanations Database
Which of the following IT service management activities is MOST likely to help with identifying the root cause of repeated instances of network latency?
Options:
Change management
Problem management
incident management
Configuration management
Answer:
BExplanation:
Problem management is an IT service management activity that is most likely to help with identifying the root cause of repeated instances of network latency. Problem management involves analyzing incidents that affect IT services and finding solutions to prevent them from recurring or minimize their impact. Change management is an IT service management activity that involves controlling and documenting any modifications to IT services or infrastructure. Incident management is an IT service management activity that involves restoring normal service operation as quickly as possible after an incident has occurred. Configuration management is an IT service management activity that involves identifying and maintaining records of IT assets and their relationships. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 334
Which of the following controls BEST ensures appropriate segregation of duties within an accounts payable department?
Options:
Restricting program functionality according to user security profiles
Restricting access to update programs to accounts payable staff only
Including the creator’s user ID as a field in every transaction record created
Ensuring that audit trails exist for transactions
Answer:
DExplanation:
Segregation of duties (SoD) is a key internal control that aims to prevent fraud and errors by ensuring that no single individual can perform incompatible or conflicting tasks within a business process. SoD reduces the risk of unauthorized or improper transactions, manipulation of data, or misappropriation of assets.
In the accounts payable department, SoD involves separating the following functions: invoice processing, payment authorization, payment execution, and reconciliation. For example, the person who approves an invoice should not be the same person who issues the payment or reconciles the bank statement.
One of the best ways to ensure appropriate SoD within the accounts payable department is to restrict program functionality according to user security profiles. This means that each user of the accounts payable system should have a unique login and password, and should only have access to the functions that are relevant to their role and responsibilities. For instance, an invoice processor should not be able to approve payments or modify vendor records. This way, the system can enforce SoD and prevent unauthorized or fraudulent activities.
The other options are not as effective as restricting program functionality according to user security profiles. Restricting access to update programs to accounts payable staff only is a general access control measure, but it does not address the SoD issue within the accounts payable department. Including the creator’s user ID as a field in every transaction record created is a useful audit trail feature, but it does not prevent users from performing incompatible functions. Ensuring that audit trails exist for transactions is a detective control that can help identify and investigate any irregularities, but it does not prevent them from occurring in the first place.
Which of the following should an IS auditor expect to see in a network vulnerability assessment?
Options:
Misconfiguration and missing updates
Malicious software and spyware
Zero-day vulnerabilities
Security design flaws
Answer:
AExplanation:
A network vulnerability assessment is a process of identifying and evaluating the weaknesses and exposures in a network that could be exploited by attackers to compromise the confidentiality, integrity, or availability of the network or its resources. A network vulnerability assessment typically involves scanning the network devices, such as routers, switches, firewalls, servers, and workstations, using automated tools that compare the device configurations, software versions, and patch levels against a database of known vulnerabilities. A network vulnerability assessment can also include manual testing and verification of the network architecture, design, policies, and procedures. One of the main objectives of a network vulnerability assessment is to detect and report any misconfiguration and missing updates in the network devices that could pose a security risk1. Misconfiguration refers to any deviation from the recommended or best practice settings for the network devices, such as weak passwords, open ports, unnecessary services, default accounts, or incorrect permissions. Missing updates refer to any outdated or unsupported software or firmware that has not been patched with the latest security fixes or enhancements from the vendors2. Misconfiguration and missing updates are common sources of network vulnerabilities that can be exploited by attackers to gain unauthorized access, execute malicious code, cause denial of service, or escalate privileges on the network devices3. Therefore, an IS auditor should expect to see misconfiguration and missing updates in a network vulnerability assessment. The other options are less relevant or incorrect because:
- B. Malicious software and spyware are not usually detected by a network vulnerability assessment, as they are more related to the content and behavior of the network traffic rather than the configuration and patch level of the network devices. Malicious software and spyware are programs that infect or monitor the network devices or their users for malicious purposes, such as stealing data, displaying ads, or performing remote commands. Malicious software and spyware can be detected by other security tools, such as antivirus software, firewalls, or intrusion detection systems4.
- C. Zero-day vulnerabilities are not usually detected by a network vulnerability assessment, as they are unknown or undisclosed vulnerabilities that have not been reported or patched by the vendors or the security community. Zero-day vulnerabilities are rare and difficult to discover, as they require advanced techniques and skills to exploit them. Zero-day vulnerabilities can be detected by other security tools, such as intrusion prevention systems, anomaly detection systems, or artificial intelligence systems5.
- D. Security design flaws are not usually detected by a network vulnerability assessment, as they are more related to the logic and functionality of the network rather than the configuration and patch level of the network devices. Security design flaws are errors or weaknesses in the network architecture, design, policies, or procedures that could compromise the security objectives of the network. Security design flaws can be detected by other security methods, such as security reviews, audits, or assessments6. References: Network Vulnerability Assessment - ISACA, Network Vulnerability Scanning - NIST, Network Vulnerabilities - SANS, Malware - ISACA, Zero-Day Attacks - ISACA, Security Design Principles - NIST
If enabled within firewall rules, which of the following services would present the GREATEST risk?
Options:
Simple mail transfer protocol (SMTP)
Simple object access protocol (SOAP)
Hypertext transfer protocol (HTTP)
File transfer protocol (FTP)
Answer:
DExplanation:
File transfer protocol (FTP) is a service that allows users to transfer files between computers over a network. If enabled within firewall rules, FTP would present the greatest risk, as it can expose sensitive data to unauthorized access, modification, or deletion. FTP does not provide encryption or authentication, which makes it vulnerable to eavesdropping, spoofing, and tampering attacks. Simple mail transfer protocol (SMTP), simple object access protocol (SOAP), and hypertext transfer protocol (HTTP) are also services that can be used to exchange data over a network, but they have more security features than FTP, such as encryption, authentication, or validation. References: CISA Review Manual (Digital Version)
An IS auditor finds that application servers had inconsistent security settings leading to potential vulnerabilities. Which of the following is the BEST recommendation by the IS auditor?
Options:
Improve the change management process
Establish security metrics.
Perform a penetration test
Perform a configuration review
Answer:
DExplanation:
The best recommendation by the IS auditor for finding that application servers had inconsistent security settings leading to potential vulnerabilities is to perform a configuration review. A configuration review is an audit procedure that involves examining and verifying the security settings and parameters of application servers against predefined standards or best practices. A configuration review can help to identify and remediate any deviations, inconsistencies, or misconfigurations that may expose the application servers to unauthorized access, exploitation, or compromise6. A configuration review can also help to ensure compliance with security policies and regulations, as well as enhance the performance and availability of application servers. The other options are less effective or incorrect because:
- A. Improving the change management process is not the best recommendation by the IS auditor for finding that application servers had inconsistent security settings leading to potential vulnerabilities, as it does not address the root cause of the problem or provide a specific solution. While improving the change management process may help to prevent future inconsistencies or misconfigurations in application server settings, it does not ensure that the existing ones are detected and corrected.
- B. Establishing security metrics is not the best recommendation by the IS auditor for finding that application servers had inconsistent security settings leading to potential vulnerabilities, as it does not address the root cause of the problem or provide a specific solution. While establishing security metrics may help to measure and monitor the security performance and posture of application servers, it does not ensure that the existing inconsistencies or misconfigurations in application server settings are detected and corrected.
- C. Performing a penetration test is not the best recommendation by the IS auditor for finding that application servers had inconsistent security settings leading to potential vulnerabilities, as it does not address the root cause of the problem or provide a specific solution. While performing a penetration test may help to simulate and evaluate the impact of an attack on application servers, it does not ensure that the existing inconsistencies or misconfigurations in application server settings are detected and corrected. References: Configuring system to use application server security - IBM, Application Security Risk: Assessment and Modeling - ISACA, Five Key Components of an Application Security Program - ISACA, ISACA Practitioner Guidelines for Auditors - SSH, SCADA Cybersecurity Framework - ISACA
An IS auditor has completed the fieldwork phase of a network security review and is preparing the initial following findings should be ranked as the HIGHEST risk?
Options:
Network penetration tests are not performed
The network firewall policy has not been approved by the information security officer.
Network firewall rules have not been documented.
The network device inventory is incomplete.
Answer:
AExplanation:
The finding that should be ranked as the highest risk is that network penetration tests are not performed. Network penetration tests are simulated cyberattacks that aim to identify and exploit the vulnerabilities and weaknesses of the network security controls, such as firewalls, routers, switches, servers, and devices. Network penetration tests are essential for assessing the effectiveness and resilience of the network security posture, and for providing recommendations for improvement and remediation. If network penetration tests are not performed, the organization may not be aware of the existing or potential threats and risks to its network, and may not be able to prevent or respond to real cyberattacks, which can result in data breaches, service disruptions, financial losses, reputational damage, and legal or regulatory penalties. The other findings are also important, but not as risky as the lack of network penetration tests, because they either do not directly affect the network security controls, or they can be addressed by documentation or approval processes. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.4
An organization allows its employees lo use personal mobile devices for work. Which of the following would BEST maintain information security without compromising employee privacy?
Options:
Installing security software on the devices
Partitioning the work environment from personal space on devices
Preventing users from adding applications
Restricting the use of devices for personal purposes during working hours
Answer:
BExplanation:
Partitioning the work environment from personal space on devices. This would best maintain information security without compromising employee privacy by creating a separate and secure area on the personal mobile devices for work-related data and applications. This way, the organization can protect its information from unauthorized access, loss, or leakage, while respecting the employees’ personal data and preferences on their own devices.
The other options are not as effective as option B in balancing information security and employee privacy. Option A, installing security software on the devices, is a good practice but may not be sufficient to prevent data breaches or comply with regulatory requirements. Option C, preventing users from adding applications, is too restrictive and may interfere with the employees’ personal use of their devices. Option D, restricting the use of devices for personal purposes during working hours, is impractical and difficult to enforce.
References:
- ISACA, CISA Review Manual, 27th Edition, 2019
- ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription
- Personal Cellphone Privacy at Work1
- Protecting your personal information and privacy on a company phone2
- Mobile Devices and Protected Health Information (PHI)3
- Using your personal phone for work? Here’s how to separate your apps and data4
- 9 Ways to Improve Mobile Security and Privacy in the Age of Remote Work5
Which of the following is the GREATEST risk of using a reciprocal site for disaster recovery?
Options:
Inability to utilize the site when required
Inability to test the recovery plans onsite
Equipment compatibility issues at the site
Mismatched organizational security policies
Answer:
AExplanation:
The greatest risk of using a reciprocal site for disaster recovery is the inability to utilize the site when required. A reciprocal site is an agreement between two organizations to provide backup facilities for each other in case of a disaster. However, this arrangement may not be reliable or enforceable, especially if both organizations are affected by the same disaster or have conflicting priorities. Therefore, the IS auditor should recommend that management consider alternative options for disaster recovery, such as dedicated sites or cloud services12. References:
- CISA Review Manual, 27th Edition, page 3381
- CISA Review Questions, Answers & Explanations Database - 12 Month Subscription
Which of the following presents the GREATEST challenge to the alignment of business and IT?
Options:
Lack of chief information officer (CIO) involvement in board meetings
Insufficient IT budget to execute new business projects
Lack of information security involvement in business strategy development
An IT steering committee chaired by the chief information officer (CIO)
Answer:
AExplanation:
The greatest challenge to the alignment of business and IT is the lack of chief information officer (CIO) involvement in board meetings. The CIO is the senior executive responsible for overseeing the IT strategy, governance, and operations of the organization, and ensuring that they support the business objectives and needs. The CIO should be involved in board meetings to communicate the value and contribution of IT to the organization, to align the IT vision and direction with the business strategy and priorities, and to advocate for the IT resources and investments required to achieve the desired outcomes. The lack of CIO involvement in board meetings can result in a disconnect between business and IT, a loss of trust and confidence in IT, and missed opportunities for innovation and value creation. The other options are not as challenging as the lack of CIO involvement in board meetings, because they either do not affect the strategic alignment of business and IT, or they can be addressed by other means such as collaboration, negotiation, or escalation. References: CISA Review Manual (Digital Version)1, Chapter 1, Section 1.2.1
The PRIMARY benefit of information asset classification is that it:
Options:
prevents loss of assets.
helps to align organizational objectives.
facilitates budgeting accuracy.
enables risk management decisions.
Answer:
DExplanation:
The primary benefit of information asset classification is that it enables risk management decisions. Information asset classification helps to identify the value, sensitivity and criticality of information assets, and to determine the appropriate level of protection and controls required for them. This facilitates risk assessment and risk treatment processes, and ensures that information assets are aligned with business objectives and regulatory requirements. Preventing loss of assets, helping to align organizational objectives or facilitating budgeting accuracy are secondary benefits of information asset classification, but not the main purpose. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 300
Which of the following is MOST important when implementing a data classification program?
Options:
Understanding the data classification levels
Formalizing data ownership
Developing a privacy policy
Planning for secure storage capacity
Answer:
BExplanation:
Data classification is the process of organizing data into categories based on its sensitivity, value, and risk to the organization. Data classification helps to ensure that data is protected according to its importance and regulatory requirements. Data classification also enables data owners to make informed decisions about data access, retention, and disposal.
To implement a data classification program, it is most important to formalize data ownership. Data owners are the individuals or business units that have the authority and responsibility for the data they create or use. Data owners should be involved in defining the data classification levels, assigning the appropriate classification to their data, and ensuring that the data is handled according to the established policies and procedures. Data owners should also review and update the data classification periodically or when there are changes in the data or its usage.
The other options are not as important as formalizing data ownership when implementing a data classification program. Understanding the data classification levels is necessary, but it is not sufficient without identifying the data owners who will apply them. Developing a privacy policy is a good practice, but it is not specific to data classification. Planning for secure storage capacity is a technical consideration, but it does not address the business and legal aspects of data classification.
References:
- ISACA, CISA Review Manual, 27th Edition, 2020, page 247
- Data Classification: What It Is and How to Implement It
Which of the following would be of GREATEST concern when reviewing an organization's security information and event management (SIEM) solution?
Options:
SIEM reporting is customized.
SIEM configuration is reviewed annually
The SIEM is decentralized.
SIEM reporting is ad hoc.
Answer:
CExplanation:
The greatest concern that the IS auditor should have when reviewing an organization’s security information and event management (SIEM) solution is that the SIEM is decentralized. This is because a decentralized SIEM can pose challenges for collecting, correlating, analyzing and reporting on security events and incidents from multiple sources and locations. A decentralized SIEM can also increase the complexity and cost of maintaining and updating the SIEM components, as well as the risk of inconsistent or incomplete security monitoring and response. The IS auditor should recommend that the organization adopts a centralized or hybrid SIEM architecture that can provide a holistic and integrated view of the security posture and activities across the organization. The other findings are not as concerning as a decentralized SIEM, because they can be addressed by implementing best practices and standards for SIEM reporting and configuration. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.4
A credit card company has decided to outsource the printing of customer statements It Is MOST important for the company to verify whether:
Options:
the provider has alternate service locations.
the contract includes compensation for deficient service levels.
the provider's information security controls are aligned with the company's.
the provider adheres to the company's data retention policies.
Answer:
CExplanation:
The most important thing for the company to verify when outsourcing the printing of customer statements is whether the provider’s information security controls are aligned with the company’s. This is because customer statements contain sensitive personal and financial information that need to be protected from unauthorized access, disclosure, modification or destruction. The provider’s information security controls should be consistent with the company’s policies, standards and regulations, and should be audited periodically to ensure compliance. The other options are also relevant, but not as critical as information security. References: CISA Review Manual (Digital Version)1, Chapter 3, Section 3.2.2
Which of the following is the MOST effective way for an organization to help ensure agreed-upon action plans from an IS audit will be implemented?
Options:
Ensure sufficient audit resources are allocated,
Communicate audit results organization-wide.
Ensure ownership is assigned.
Test corrective actions upon completion.
Answer:
CExplanation:
The most effective way for an organization to help ensure agreed-upon action plans from an IS audit will be implemented is to ensure ownership is assigned. This means that the management of the audited area should accept responsibility for implementing the action plans and report on their progress and completion to the audit committee or senior management. This will ensure accountability, commitment, and follow-up for the audit recommendations34. References: 3: CISA Review Manual (Digital Version), Chapter 1: The Process of Auditing Information Systems, Section 1.6: Reporting, page 41 4: CISA Online Review Course, Module 1: The Process of Auditing Information Systems, Lesson 1.6: Reporting
An IS auditor has discovered that a software system still in regular use is years out of date and no longer supported the auditee has stated that it will take six months until the software is running on the current version. Which of the following is the BEST way to reduce the immediate risk associated with using an unsupported version of the software?
Options:
Verify all patches have been applied to the software system's outdated version
Close all unused ports on the outdated software system.
Segregate the outdated software system from the main network.
Monitor network traffic attempting to reach the outdated software system.
Answer:
CExplanation:
The best way to reduce the immediate risk associated with using an unsupported version of the software is to segregate the outdated software system from the main network. An unsupported software system may have unpatched vulnerabilities that could be exploited by attackers to compromise the system or access sensitive data. By isolating the system from the rest of the network, the organization can limit the exposure and impact of a potential breach. Verifying all patches have been applied to the outdated software system, closing all unused ports on the outdated software system and monitoring network traffic attempting to reach the outdated software system are also good practices, but they do not address the root cause of the risk, which is the lack of vendor support and updates. References:
- CISA Review Manual, 27th Edition, page 2951
- CISA Review Questions, Answers & Explanations Database - 12 Month Subscription
The PRIMARY objective of value delivery in reference to IT governance is to:
Options:
promote best practices
increase efficiency.
optimize investments.
ensure compliance.
Answer:
CExplanation:
The primary objective of value delivery in reference to IT governance is to optimize investments. Value delivery is one of the five focus areas of IT governance that aims to ensure that IT delivers expected benefits to stakeholders and enables business value creation. Value delivery involves aligning IT investments with business objectives and strategies, managing IT performance and benefits realization, optimizing IT costs and risks, and enhancing IT innovation and agility. Value delivery helps to maximize the return on investment (ROI) and value for money (VFM) of IT resources and capabilities. References:
- CISA Review Manual (Digital Version)
- CISA Questions, Answers & Explanations Database
Which of the following BEST enables the effectiveness of an agile project for the rapid development of a new software application?
Options:
Project segments are established.
The work is separated into phases.
The work is separated into sprints.
Project milestones are created.
Answer:
CExplanation:
The best way to enable the effectiveness of an agile project for the rapid development of a new software application is to separate the work into sprints. Sprints are short, time-boxed iterations that deliver a potentially releasable product increment at the end of each sprint. Sprints allow agile teams to work in a flexible and adaptive manner, respond quickly to changing customer needs and feedback, and deliver value faster and more frequently. Sprints also help teams to plan, execute, review, and improve their work in a collaborative and transparent way. Project segments, phases, and milestones are not specific to agile projects and do not necessarily enable the effectiveness of an agile project. References: Agile Project Management [What is it & How to Start] - Atlassian, CISA Review Manual (Digital Version).
Which of the following issues associated with a data center's closed-circuit television (CCTV) surveillance cameras should be of MOST concern to an IS auditor?
Options:
CCTV recordings are not regularly reviewed.
CCTV cameras are not installed in break rooms
CCTV records are deleted after one year.
CCTV footage is not recorded 24 x 7.
Answer:
AExplanation:
The most concerning issue associated with a data center’s CCTV surveillance cameras is that the recordings are not regularly reviewed. This means that any unauthorized access, theft, vandalism, or other security incidents may go unnoticed and unreported. CCTV recordings are a valuable source of evidence and deterrence for data center security, and they should be monitored and audited periodically to ensure compliance with policies and regulations. If the recordings are not reviewed, the data center may face legal, financial, or reputational risks in case of a security breach or an audit failure.
The other options are less concerning because they do not directly affect the security of the data center. CCTV cameras are not required to be installed in break rooms, as they are not critical areas for data protection. CCTV records can be deleted after one year, as long as they comply with the data retention policy of the organization and the applicable laws. CCTV footage does not need to be recorded 24 x 7, as long as there is sufficient coverage of the data center during operational hours and when access is granted to authorized personnel. References:
- ISACA Journal Article: Physical security of a data center1
- Data Center Security: Checklist and Best Practices | Kisi2
- Video Surveillance Best Practices | Taylored Systems
Which of the following is MOST important for an IS auditor to confirm when reviewing an organization's plans to implement robotic process automation (RPA> to automate routine business tasks?
Options:
The end-to-end process is understood and documented.
Roles and responsibilities are defined for the business processes in scope.
A benchmarking exercise of industry peers who use RPA has been completed.
A request for proposal (RFP) has been issued to qualified vendors.
Answer:
AExplanation:
The most important thing for an IS auditor to confirm when reviewing an organization’s plans to implement robotic process automation (RPA) to automate routine business tasks is that the end-to-end process is understood and documented. This is because RPA involves the use of software robots or digital workers to mimic human actions and execute predefined rules and workflows. Therefore, it is essential that the IS auditor verifies that the organization has a clear and accurate understanding of the current state of the process, the desired state of the process, the inputs and outputs, the exceptions and errors, the roles and responsibilities, and the performance measures12. Without a proper documentation of the end-to-end process, the organization may face challenges in designing, developing, testing, deploying, and monitoring the RPA solution3. References: 1: CISA Review Manual (Digital Version), Chapter 4: Information Systems Operations and Business Resilience, Section 4.2: IT Service Delivery and Support, page 211 2: CISA Online Review Course, Module 4: Information Systems Operations and Business Resilience, Lesson 4.2: IT Service Delivery and Support 3: ISACA Journal Volume 5, 2019, Article: Robotic Process Automation: Benefits, Risks and Controls
During audit framework. an IS auditor teams that employees are allowed to connect their personal devices to company-owned computers. How can the auditor BEST validate that appropriate security controls are in place to prevent data loss?
Options:
Conduct a walk-through to view results of an employee plugging in a device to transfer confidential data.
Review compliance with data loss and applicable mobile device user acceptance policies.
Verify the data loss prevention (DLP) tool is properly configured by the organization.
Verify employees have received appropriate mobile device security awareness training.
Answer:
BExplanation:
The best way to validate that appropriate security controls are in place to prevent data loss is to review compliance with data loss and applicable mobile device user acceptance policies. This will ensure that the organization has established clear rules and guidelines for employees to follow when connecting their personal devices to company-owned computers. A walk-through, a DLP tool configuration, and a security awareness training are not sufficient to validate the effectiveness of the controls, as they may not cover all possible scenarios and risks. References: IT Audit Fundamentals Certificate Resources
Which of the following is a corrective control?
Options:
Separating equipment development testing and production
Verifying duplicate calculations in data processing
Reviewing user access rights for segregation
Executing emergency response plans
Answer:
DExplanation:
A corrective control is a control that aims to restore normal operations after a disruption or incident has occurred. Executing emergency response plans is an example of a corrective control, as it helps to mitigate the impact of an incident and resume business functions. Separating equipment development testing and production is a preventive control, as it helps to avoid errors or unauthorized changes in production systems. Verifying duplicate calculations in data processing is a detective control, as it helps to identify errors or anomalies in data processing. Reviewing user access rights for segregation is also a detective control, as it helps to detect any violations of segregation of duties principles. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 64
Which of the following is the BEST metric to measure the alignment of IT and business strategy?
Options:
Level of stakeholder satisfaction with the scope of planned IT projects
Percentage of enterprise risk assessments that include IT-related risk
Percentage of stat satisfied with their IT-related roles
Frequency of business process capability maturity assessments
Answer:
BExplanation:
The best metric to measure the alignment of IT and business strategy is the percentage of enterprise risk assessments that include IT-related risk. This metric indicates how well the organization identifies and manages the IT risks that could affect its strategic objectives and performance. A high percentage of enterprise risk assessments that include IT-related risk shows that the organization considers IT as an integral part of its business strategy and aligns its IT resources and capabilities with its business needs and goals . References: : CISA Review Manual (Digital Version), Chapter 2: Governance and Management of IT, Section 2.2: IT Strategy, page 67 : CISA Online Review Course, Module 2: Governance and Management of IT, Lesson 2.2: IT Strategy
An audit identified that a computer system is not assigning sequential purchase order numbers to order requests. The IS auditor is conducting an audit follow-up to determine if management has reserved this finding. Which of two following is the MOST reliable follow-up procedure?
Options:
Review the documentation of recant changes to implement sequential order numbering.
Inquire with management if the system has been configured and tested to generate sequential order numbers.
Inspect the system settings and transaction logs to determine if sequential order numbers are generated.
Examine a sample of system generated purchase orders obtained from management
Answer:
CExplanation:
The most reliable follow-up procedure to determine if management has resolved the finding of non-sequential purchase order numbers is to inspect the system settings and transaction logs to determine if sequential order numbers are generated. This will provide direct evidence of the system’s functionality and compliance with the audit recommendation. The other options are less reliable because they rely on indirect evidence or information obtained from management, which may not be accurate or complete. References: CISA Review Manual (Digital Version), Standards, Guidelines, Tools and Techniques
Which of the following is the MOST significant risk that IS auditors are required to consider for each engagement?
Options:
Process and resource inefficiencies
Irregularities and illegal acts
Noncompliance with organizational policies
Misalignment with business objectives
Answer:
DExplanation:
The most significant risk that IS auditors are required to consider for each engagement is the misalignment with business objectives. This is because IS audit engagements are intended to provide assurance that the IT systems and processes support the achievement of the business objectives and strategies. If there is a misalignment, it could result in wasted resources, missed opportunities, inefficiencies, errors, or failures that could adversely affect the organization’s performance and reputation12. References: 1: CISA Review Manual (Digital Version), Chapter 1: The Process of Auditing Information Systems, Section 1.3: Audit Risk, page 28 2: CISA Online Review Course, Module 1: The Process of Auditing Information Systems, Lesson 1.3: Audit Risk
Which of the following should an IS auditor ensure is classified at the HIGHEST level of sensitivity?
Options:
Server room access history
Emergency change records
IT security incidents
Penetration test results
Answer:
DExplanation:
The IS auditor should ensure that penetration test results are classified at the highest level of sensitivity, because they contain detailed information about the vulnerabilities and weaknesses of the IT systems and networks, as well as the methods and tools used by the testers to exploit them. Penetration test results can be used by malicious actors to launch cyberattacks or cause damage to the organization if they are disclosed or accessed without authorization. Therefore, they should be protected with the highest level of confidentiality, integrity and availability. The other options are not as sensitive as penetration test results, because they either do not reveal as much information about the IT security posture, or they are already known or reported by the organization. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.4
During the planning phase of a data loss prevention (DLP) audit, management expresses a concern about mobile computing. Which of the following should the IS auditor identity as the associated risk?
Options:
The use of the cloud negatively impacting IT availably
Increased need for user awareness training
Increased vulnerability due to anytime, anywhere accessibility
Lack of governance and oversight for IT infrastructure and applications
Answer:
CExplanation:
The associated risk of mobile computing that an IS auditor should identify during the planning phase of a data loss prevention (DLP) audit is increased vulnerability due to anytime, anywhere accessibility. Mobile computing refers to the use of portable devices, such as laptops, tablets, smartphones, or wearable devices, that can access data and applications over wireless networks from any location6. Mobile computing enables greater flexibility, productivity, and convenience for users, but also poses significant security challenges for organizations. One of these challenges is increased vulnerability due to anytime, anywhere accessibility. This means that mobile devices are exposed to a higher risk of loss, theft, damage, or unauthorized access than stationary devices7. If mobile devices contain or access sensitive data without proper protection, such as encryption or authentication, they could result in data leakage or breach in case of compromise8. Therefore, an IS auditor should identify this risk as part of a DLP audit. The other options are less relevant or incorrect because:
- A. The use of cloud negatively impacting IT availability is not an associated risk of mobile computing that an IS auditor should identify during the planning phase of a DLP audit, as it is more related to cloud computing than mobile computing. Cloud computing refers to the delivery of computing services, such as data storage or processing, over the Internet from remote servers. Cloud computing may enable or support mobile computing by providing access to data and applications from any device or location, but it does not necessarily imply mobile computing. The use of cloud may negatively impact IT availability if there are disruptions or outages in the cloud service provider’s network or infrastructure, but this is not a direct consequence of mobile computing.
- B. Increased need for user awareness training is not an associated risk of mobile computing that an IS auditor should identify during the planning phase of a DLP audit, as it is more of a control or mitigation measure than a risk. User awareness training refers to educating users about security policies, procedures, and best practices for using mobile devices and protecting data. User awareness training may help to reduce the risk of data loss or breach due to mobile computing by increasing user knowledge and responsibility, but it does not eliminate or prevent the risk.
- D. Lack of governance and oversight for IT infrastructure and applications is not an associated risk of mobile computing that an IS auditor should identify during the planning phase of a DLP audit, as it is more of a general or organizational risk than a specific or technical risk. Governance and oversight refer to the establishment and implementation of policies, standards, and procedures for managing IT resources and aligning them with business objectives. Lack of governance and oversight for IT infrastructure and applications may affect the security and performance of mobile devices and data, but it is not a direct or inherent result of mobile computing. References: Mobile Computing - ISACA, Mobile Computing Device Threats, Vulnerabilities and Risk Factors Are Ubiquitous - ISACA, Data Loss Prevention—Next Steps - ISACA, [Cloud Computing - ISACA], [Cloud Computing Risk Assessment - ISACA], [User Awareness Training - ISACA], [Governance and Oversight - ISACA]
What should an IS auditor do FIRST when management responses
to an in-person internal control questionnaire indicate a key internal
control is no longer effective?
Options:
Determine the resources required to make the control
effective.
Validate the overall effectiveness of the internal control.
Verify the impact of the control no longer being effective.
Ascertain the existence of other compensating controls.
Answer:
DExplanation:
The first thing that an IS auditor should do when management responses to an in-person internal control questionnaire indicate a key internal control is no longer effective is to ascertain the existence of other compensating controls. Compensating controls are alternative controls that provide reasonable assurance of achieving the same objective as the original control. The IS auditor should verify whether there are any compensating controls in place that can mitigate the risk of the key control being ineffective, and evaluate their adequacy and effectiveness. The other options are not the first steps, because they either require more information about the compensating controls, or they are actions to be taken after identifying and assessing the compensating controls. References: CISA Review Manual (Digital Version)1, Chapter 2, Section 2.2.3
Which of the following would be MOST useful when analyzing computer performance?
Options:
Statistical metrics measuring capacity utilization
Operations report of user dissatisfaction with response time
Tuning of system software to optimize resource usage
Report of off-peak utilization and response time
Answer:
AExplanation:
Computer performance is the measure of how well a computer system can execute tasks and applications within a given time frame. Computer performance can be affected by various factors, such as hardware specifications, software configuration, network conditions, and user behavior. To analyze computer performance, it is important to use statistical metrics that can quantify the capacity utilization of the system resources, such as CPU, memory, disk, and network. These metrics can help identify the bottlenecks, inefficiencies, and anomalies that may degrade the performance of the system. Examples of such metrics include CPU utilization, memory usage, disk throughput, network bandwidth, and response time.
The other options are not as useful as statistical metrics when analyzing computer performance. An operations report of user dissatisfaction with response time is a subjective measure that may not reflect the actual performance of the system. Tuning of system software to optimize resource usage is a corrective action that can improve performance, but it is not a method of analysis. A report of off-peak utilization and response time is a limited snapshot that may not capture the peak performance or the average performance of the system.
References:
- What is Computer Performance?
- How to Measure Computer Performance
A review of Internet security disclosed that users have individual user accounts with Internet service providers (ISPs) and use these accounts for downloading business data. The organization wants to ensure that only the corporate network is used. The organization should FIRST:
Options:
use a proxy server to filter out Internet sites that should not be accessed.
keep a manual log of Internet access.
monitor remote access activities.
include a statement in its security policy about Internet use.
Answer:
DExplanation:
The first step that the organization should take to ensure that only the corporate network is used for downloading business data is to include a statement in its security policy about Internet use. A security policy is a document that defines the rules, expectations, and overall approach that an organization uses to maintain the confidentiality, integrity, and availability of its data1. A security policy should clearly state the acceptable and unacceptable use of Internet resources, such as personal accounts with ISPs, and the consequences of violating the policy. A security policy also helps to guide the implementation of technical controls, such as proxy servers, firewalls, or monitoring tools, that can enforce the policy and prevent or detect unauthorized Internet access.
The other options are not the first step that the organization should take, but rather subsequent or complementary steps that depend on the security policy. Using a proxy server to filter out Internet sites that should not be accessed is a technical control that can help implement the security policy, but it does not address the root cause of why users are using personal accounts with ISPs. Keeping a manual log of Internet access is a monitoring technique that can help audit the compliance with the security policy, but it does not prevent or deter users from using personal accounts with ISPs. Monitoring remote access activities is another monitoring technique that can help detect unauthorized Internet access, but it does not specify what constitutes unauthorized access or how to respond to it.
References:
- ISACA CISA Review Manual 27th Edition (2019), page 247
- What is a Security Policy? Definition, Elements, and Examples - Varonis1
Which of the following is MOST important for an IS auditor to determine during the detailed design phase of a system development project?
Options:
Program coding standards have been followed
Acceptance test criteria have been developed
Data conversion procedures have been established.
The design has been approved by senior management.
Answer:
BExplanation:
The most important thing for an IS auditor to determine during the detailed design phase of a system development project is that acceptance test criteria have been developed. Acceptance test criteria define the expected functionality, performance and quality of the system, and are used to verify that the system meets the user requirements and specifications. The IS auditor should ensure that the acceptance test criteria are clear, measurable and agreed upon by all stakeholders. Program coding standards have been followed is something that the IS auditor should check during the coding or testing phase, not the detailed design phase. Data conversion procedures have been established or the design has been approved by senior management are things that the IS auditor should verify during the implementation phase, not the detailed design phase. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 323
Which of the following would BEST detect that a distributed denial of service (DDoS) attack is occurring?
Options:
Customer service complaints
Automated monitoring of logs
Server crashes
Penetration testing
Answer:
BExplanation:
The best way to detect that a distributed denial of service (DDoS) attack is occurring is to use automated monitoring of logs. A DDoS attack disrupts the operations of a server, service, or network by flooding it with unwanted Internet traffic2. Automated monitoring of logs can help pinpoint potential DDoS attacks by analyzing network traffic patterns, monitoring traffic spikes or other unusual activity, and alerting administrators or security teams of any anomalies or malicious requests, protocols, or IP blocks3. Automated monitoring of logs can also help identify the source, type, and impact of the DDoS attack, and provide evidence for further investigation or mitigation.
The other options are not as effective as automated monitoring of logs for detecting DDoS attacks. Customer service complaints are an indirect and delayed indicator of a DDoS attack, as they rely on users reporting problems with accessing a website or service. Customer service complaints may also be caused by other factors unrelated to DDoS attacks, such as server errors or network issues. Server crashes are an extreme and undesirable indicator of a DDoS attack, as they indicate that the server has already been overwhelmed by the attack and has stopped functioning. Server crashes may also result in data loss or corruption, service disruption, or reputational damage. Penetration testing is a proactive and preventive measure for assessing the security posture of a system or network, but it does not detect ongoing DDoS attacks. Penetration testing may involve simulating DDoS attacks to test the resilience or vulnerability of a system or network, but it does not monitor real-time traffic or identify actual attackers.
References:
- ISACA CISA Review Manual 27th Edition (2019), page 254
- How to prevent DDoS attacks | Methods and tools | Cloudflare2
- Understanding Denial-of-Service Attacks | CISA3
Which of the following features of a library control software package would protect against unauthorized updating of source code?
Options:
Required approvals at each life cycle step
Date and time stamping of source and object code
Access controls for source libraries
Release-to-release comparison of source code
Answer:
CExplanation:
Access controls for source libraries are the features of a library control software package that would protect against unauthorized updating of source code. Access controls are the mechanisms that regulate who can access, modify, or delete the source code stored in the source libraries. Source libraries are the repositories that contain the source code files and their versions. By implementing access controls for source libraries, the library control software package can prevent unauthorized or malicious users from tampering with the source code and compromising its integrity, security, or functionality1.
The other options are not as effective as access controls for source libraries in protecting against unauthorized updating of source code. Option A, required approvals at each life cycle step, is a good practice but may not be sufficient to prevent unauthorized updates if the approval process is bypassed or compromised. Option B, date and time stamping of source and object code, is a useful feature but may not prevent unauthorized updates if the date and time stamps are altered or ignored. Option D, release-to-release comparison of source code, is a helpful feature but may not prevent unauthorized updates if the comparison results are not reviewed or acted upon.
References:
- ISACA, CISA Review Manual, 27th Edition, 2019
- ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription
- How to protect your source code from attackers2
- How to Stop Unauthorized Use of Open Source Code
Which of the following is the MOST efficient way to identify segregation of duties violations in a new system?
Options:
Review a report of security rights in the system.
Observe the performance of business processes.
Develop a process to identify authorization conflicts.
Examine recent system access rights violations.
Answer:
AExplanation:
The most efficient way to identify segregation of duties violations in a new system is to review a report of security rights in the system. Segregation of duties is a control principle that aims to prevent or detect errors, fraud, or abuse by ensuring that no single individual has the ability to perform incompatible or conflicting functions or activities within a system or process. A report of security rights in the system can provide a comprehensive and accurate overview of the roles, responsibilities, and access levels assigned to different users or groups in the system, and can help to identify any potential segregation of duties violations or risks. The other options are not as efficient as reviewing a report of security rights in the system, because they either rely on observation or testing rather than analysis, or they focus on existing rather than potential violations. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.2
An IS auditor is reviewing logical access controls for an organization's financial business application Which of the following findings should be of GREATEST concern to the auditor?
Options:
Users are not required to change their passwords on a regular basis
Management does not review application user activity logs
User accounts are shared between users
Password length is set to eight characters
Answer:
CExplanation:
The finding that should be of greatest concern to the IS auditor is that user accounts are shared between users. User accounts are unique identifiers that grant access to an organization’s financial business application based on the roles and responsibilities of the users. User accounts should be individualized and personalized to ensure accountability, traceability, and auditability of user actions and transactions. User accounts should not be shared between users, because this can compromise the confidentiality, integrity, and availability of the financial data and systems, and can enable unauthorized or fraudulent activities. If user accounts are shared between users, the IS auditor may not be able to determine who performed what action or transaction, or whether the user had the appropriate authorization or approval. The other findings are also concerning, but not as much as user account sharing, because they either affect the password strength or frequency rather than the user identity, or they relate to monitoring rather than controlling user access. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.2
During an exit meeting, an IS auditor highlights that backup cycles
are being missed due to operator error and that these exceptions
are not being managed. Which of the following is the BEST way to
help management understand the associated risk?
Options:
Explain the impact to disaster recovery.
Explain the impact to resource requirements.
Explain the impact to incident management.
Explain the impact to backup scheduling.
Answer:
AExplanation:
The best way to help management understand the associated risk of missing backup cycles due to operator error and lack of exception management is to explain the impact to disaster recovery. Disaster recovery is the process of restoring normal operations and functions after a disruptive event, such as a natural disaster, a cyberattack, or a hardware failure. Backup cycles are essential for disaster recovery, because they ensure that the organization has copies of its critical data and systems that can be restored in case of data loss or corruption. If backup cycles are missed due to operator error, and these exceptions are not managed, the organization may not have the latest or complete backups available for disaster recovery, which can result in prolonged downtime, reduced productivity, lost revenue, reputational damage, and legal or regulatory penalties. The other options are not as effective as explaining the impact to disaster recovery, because they either do not address the risk of data loss or corruption, or they focus on operational or technical aspects rather than business outcomes. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.1
Which of the following should be the FIRST step in the incident response process for a suspected breach?
Options:
Inform potentially affected customers of the security breach
Notify business management of the security breach.
Research the validity of the alerted breach
Engage a third party to independently evaluate the alerted breach.
Answer:
CExplanation:
The first step in the incident response process for a suspected breach is to research the validity of the alerted breach. An incident response process is a set of procedures that defines how to handle security incidents in a timely and effective manner. The first step in this process is to research the validity of the alerted breach, which means to verify whether the alert is genuine or false positive, to determine the scope and impact of the incident, and to gather relevant information for further analysis and action. Informing potentially affected customers of the security breach, notifying business management of the security breach, and engaging a third party to independently evaluate the alerted breach are also steps in the incident response process, but they are not the first step. References:
- CISA Review Manual, 27th Edition, page 4251
- CISA Review Questions, Answers & Explanations Database - 12 Month Subscription
Which of the following would an IS auditor recommend as the MOST effective preventive control to reduce the risk of data leakage?
Options:
Ensure that paper documents arc disposed security.
Implement an intrusion detection system (IDS).
Verify that application logs capture any changes made.
Validate that all data files contain digital watermarks
Answer:
DExplanation:
Digital watermarks are hidden marks or codes that can be embedded into digital files, such as images, videos, audio, or documents. They can be used to identify the source, owner, or authorized user of the data, as well as to track any unauthorized copying or distribution of the data. Digital watermarks can help prevent data leakage by deterring potential leakers from sharing sensitive data or by providing evidence of data leakage if it occurs.
The other options are not as effective as digital watermarks in preventing data leakage. Ensuring that paper documents are disposed securely can reduce the risk of physical data leakage, but it does not address the digital data leakage that is more prevalent in today’s environment. Implementing an intrusion detection system (IDS) can help detect and respond to cyberattacks that may cause data leakage, but it does not prevent data leakage from insiders or authorized users who have legitimate access to the data. Verifying that application logs capture any changes made can help audit and investigate data leakage incidents, but it does not prevent them from happening in the first place.
References:
- What is Data Leakage?
- What is Digital Watermarking?
Which of the following is a challenge in developing a service level agreement (SLA) for network services?
Options:
Establishing a well-designed framework for network servirces.
Finding performance metrics that can be measured properly
Ensuring that network components are not modified by the client
Reducing the number of entry points into the network
Answer:
BExplanation:
One of the challenges in developing a SLA for network services is finding performance metrics that can be measured properly and reflect the quality of service expected by the customer. Establishing a well-designed framework for network services is not a challenge, but a good practice. Ensuring that network components are not modified by the client or reducing the number of entry points into the network are security issues, not SLA issues. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 333
What should an IS auditor do FIRST upon discovering that a service provider did not notify its customers of a security breach?
Options:
Notify law enforcement of the finding.
Require the third party to notify customers.
The audit report with a significant finding.
Notify audit management of the finding.
Answer:
DExplanation:
The IS auditor should notify audit management of the finding first, as this is a significant issue that may affect the audit scope and objectives. The IS auditor should not notify law enforcement or require the third party to notify customers without consulting audit management first. The audit report with a significant finding should be issued after the audit is completed and the findings are validated. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 247
Which of the following types of environmental equipment will MOST likely be deployed below the floor tiles of a data center?
Options:
Temperature sensors
Humidity sensors
Water sensors
Air pressure sensors
Answer:
CExplanation:
Water sensors are devices that can detect the presence of water or moisture in a given area. They are often deployed below the floor tiles of a data center to monitor for any water leaks that may damage the equipment or cause electrical hazards. Water sensors can alert the data center staff or trigger an automatic response to prevent or mitigate the water leakage.
The other options are not likely to be deployed below the floor tiles of a data center. Temperature sensors and humidity sensors are usually deployed above the floor tiles to measure the ambient conditions of the data center and ensure optimal cooling and ventilation. Air pressure sensors are typically deployed at the air vents or ducts to monitor the airflow and pressure distribution in the data center.
References:
- Data Center Environmental Monitoring
- Water Detection in Data Centers
Which of the following is the BEST way to ensure that an application is performing according to its specifications?
Options:
Unit testing
Pilot testing
System testing
Integration testing
Answer:
DExplanation:
Integration testing is the best way to ensure that an application is performing according to its specifications, because it tests the interaction and compatibility of different modules or components of the application. Unit testing, pilot testing and system testing are also important, but they do not cover the whole functionality and integration of the application as well as integration testing does. References: CISA Review Manual (Digital Version)1, Chapter 4, Section 4.2.3
Which of the following is the MOST important consideration for an IS auditor when assessing the adequacy of an organization's information security policy?
Options:
IT steering committee minutes
Business objectives
Alignment with the IT tactical plan
Compliance with industry best practice
Answer:
BExplanation:
The most important consideration for an IS auditor when assessing the adequacy of an organization’s information security policy is the business objectives. An information security policy is a document that defines the organization’s approach to protecting its information assets from internal and external threats. It should align with the organization’s mission, vision, values, and goals, and support its business processes and functions1. An information security policy should also be focused on the business needs and requirements of the organization, rather than on technical details or specific solutions2.
The other options are not as important as the business objectives, because they do not directly reflect the organization’s purpose and direction. IT steering committee minutes are records of the discussions and decisions made by a group of senior executives who oversee the IT strategy and governance of the organization. They may provide some insights into the information security policy, but they are not sufficient to evaluate its adequacy3. Alignment with the IT tactical plan is a measure of how well the information security policy supports the short-term actions and projects that implement the IT strategy. However, the IT tactical plan itself should be aligned with the business objectives, and not vice versa4. Compliance with industry best practice is a desirable quality of an information security policy, but it is not a guarantee of its effectiveness or suitability for the organization. Industry best practices are general guidelines or recommendations that may not apply to every organization or situation. An information security policy should be customized and tailored to the specific context and needs of the organization. References:
- The 12 Elements of an Information Security Policy | Exabeam1
- 11 Key Elements of an Information Security Policy | Egnyte2
- What is an IT steering committee? Definition, roles & responsibilities …3
- What is IT Strategy? Definition, Components & Best Practices | BMC …4
- IT Security Policy: Key Components & Best Practices for Every Business
When reviewing a data classification scheme, it is MOST important for an IS auditor to determine if.
Options:
each information asset is to a assigned to a different classification.
the security criteria are clearly documented for each classification
Senior IT managers are identified as information owner.
the information owner is required to approve access to the asset
Answer:
BExplanation:
When reviewing a data classification scheme, it is most important for an IS auditor to determine if the security criteria are clearly documented for each classification. This will help the IS auditor to evaluate if the data classification scheme is consistent, comprehensive, and aligned with the organizational objectives and regulatory requirements. The security criteria should define the level of confidentiality, integrity, and availability for each data classification, as well as the corresponding controls such as access control, rights management, and cryptographic protection1. The other options are less important or incorrect because:
- A. Each information asset is not necessarily assigned to a different classification. Data classification schemes usually have a limited number of categories, such as “Sensitive,” “Confidential,” and “Public,” and multiple information assets can belong to the same category2.
- C. Senior IT managers are not necessarily identified as information owners. Information owners are typically the business units or functions that create, use, or maintain the information assets, and they may or may not be senior IT managers3.
- D. The information owner is not required to approve access to the asset. The information owner is responsible for defining the access requirements and rules for the asset, but the actual approval of access requests may be delegated to other roles, such as data custodians or administrators3. References: Simplify and Contextualize Your Data Classification Efforts - ISACA, 3.7: Establish and Maintain a Data Classification Scheme, Data Classification and Practices - NIST, CISA Exam Content Outline | CISA Certification | ISACA
Which of the following should be the IS auditor's PRIMARY focus, when evaluating an organization's offsite storage facility?
Options:
Shared facilities
Adequacy of physical and environmental controls
Results of business continuity plan (BCP) test
Retention policy and period
Answer:
BExplanation:
The IS auditor’s primary focus when evaluating an organization’s offsite storage facility should be the adequacy of physical and environmental controls. Physical and environmental controls are essential to protect the offsite storage facility from unauthorized access, theft, fire, water damage, pests or other hazards that could compromise the integrity and availability of backup media. Shared facilities is something that the IS auditor should consider when evaluating the offsite storage facility, but it is not the primary focus. Results of business continuity plan (BCP) test or retention policy and period are things that the IS auditor should review when evaluating the organization’s BCP or backup strategy, not the offsite storage facility itself. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 388
Which of the following is MOST important to ensure that electronic evidence collected during a forensic investigation will be admissible in future legal proceedings?
Options:
Restricting evidence access to professionally certified forensic investigators
Documenting evidence handling by personnel throughout the forensic investigation
Performing investigative procedures on the original hard drives rather than images of the hard drives
Engaging an independent third party to perform the forensic investigation
Answer:
BExplanation:
The most important factor to ensure that electronic evidence collected during a forensic investigation will be admissible in future legal proceedings is to document evidence handling by personnel throughout the forensic investigation. Documentation is essential to establish the chain of custody, prove the integrity and authenticity of the evidence, and demonstrate compliance with legal and ethical standards. Documentation should include information such as the date, time, location, source, destination, method, purpose, result, and authorization of each action performed on the evidence. Documentation should also include any observations, findings, assumptions, limitations, or exceptions encountered during the investigation. References:
- CISA Review Manual (Digital Version)
- CISA Questions, Answers & Explanations Database
An IS auditor is reviewing documentation of application systems change control and identifies several patches that were not tested before being put into production. Which of the following is the MOST significant risk from this situation?
Options:
Loss of application support
Lack of system integrity
Outdated system documentation
Developer access 1o production
Answer:
BExplanation:
The most significant risk from not testing patches before putting them into production is the lack of system integrity. Patches are software updates that fix bugs, vulnerabilities or performance issues in an application system. However, patches may also introduce new errors, conflicts or compatibility issues that could affect the functionality, reliability or security of the system4. By not testing patches before putting them into production, the organization exposes itself to the risk of system failures, data corruption or unauthorized access. Loss of application support, outdated system documentation and developer access to production are also risks from not testing patches, but they are not as significant as the lack of system integrity. References:
- CISA Review Manual, 27th Edition, page 2951
- CISA Review Questions, Answers & Explanations Database - 12 Month Subscription
An IS auditor plans to review all access attempts to a video-monitored and proximity card-controlled communications room. Which of the following would be MOST useful to the auditor?
Options:
Manual sign-in and sign-out log
System electronic log
Alarm system with CCTV
Security incident log
Answer:
BExplanation:
A system electronic log is the most useful source of information for an IS auditor to review all access attempts to a video-monitored and proximity card-controlled communications room. A system electronic log can provide accurate and detailed records of the date, time, card number, and status (success or failure) of each access attempt. A system electronic log can also be easily searched, filtered, and analyzed by the auditor to identify any unauthorized or suspicious access attempts.
A manual sign-in and sign-out log is not as reliable or useful as a system electronic log, because it depends on the honesty and compliance of the users. A manual log can be easily manipulated, forged, or omitted by the users or intruders. A manual log also does not capture the status of each access attempt, and it can be difficult to verify the identity of the users based on their signatures.
An alarm system with CCTV is not as useful as a system electronic log, because it only captures the events that trigger the alarm, such as unauthorized or forced entry. An alarm system with CCTV does not provide a complete record of all access attempts, and it can be affected by factors such as camera angle, lighting, and resolution. An alarm system with CCTV also requires more time and effort to review the video footage by the auditor.
A security incident log is not as useful as a system electronic log, because it only records the incidents that are reported by the users or detected by the security staff. A security incident log does not provide a comprehensive record of all access attempts, and it can be incomplete or inaccurate depending on the reporting and detection mechanisms. A security incident log also does not capture the details of each access attempt, such as the card number and status.
References:
- ISACA CISA Review Manual 27th Edition (2019), page 247
- ISACA CISA Certified Information Systems Auditor Exam … - PUPUWEB
Which of the following is the BEST way to ensure that business continuity plans (BCPs) will work effectively in the event of a major disaster?
Options:
Prepare detailed plans for each business function.
Involve staff at all levels in periodic paper walk-through exercises.
Regularly update business impact assessments.
Make senior managers responsible for their plan sections.
Answer:
BExplanation:
The best way to ensure that business continuity plans (BCPs) will work effectively in the event of a major disaster is to involve staff at all levels in periodic paper walk-through exercises. This means that the BCPs are tested and validated by the people who will execute them in a real situation, and any gaps, errors, or inconsistencies can be identified and corrected. Paper walk-through exercises are also a good way to raise awareness and train staff on their roles and responsibilities in a BCP scenario, as well as to evaluate the feasibility and effectiveness of the recovery strategies1.
The other options are not the best ways to ensure that BCPs will work effectively, because they do not involve testing or validating the plans. Preparing detailed plans for each business function is important, but it does not guarantee that the plans are realistic, practical, or aligned with the overall business objectives and priorities2. Regularly updating business impact assessments is also essential, but it does not ensure that the BCPs are aligned with the current business environment and risks2. Making senior managers responsible for their plan sections is a good way to assign accountability and authority, but it does not ensure that the plan sections are coordinated and integrated with each other2. References:
- Best Practice Guide: Business Continuity Planning (BCP)3
- Best Practices for Creating a Business Continuity Plan1
- Business Continuity Plan Best Practices
Which of the following security measures will reduce the risk of propagation when a cyberattack occurs?
Options:
Perimeter firewall
Data loss prevention (DLP) system
Web application firewall
Network segmentation
Answer:
DExplanation:
Network segmentation is the best security measure to reduce the risk of propagation when a cyberattack occurs, because it divides the network into smaller subnetworks that are isolated from each other and have different access controls and security policies. This limits the spread of malicious traffic and prevents attackers from accessing sensitive data or systems in other segments. A perimeter firewall, a data loss prevention (DLP) system, and a web application firewall are also useful security measures, but they do not prevent propagation within the network as effectively as network segmentation does. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.3
Which of the following BEST helps to ensure data integrity across system interfaces?
Options:
Environment segregation
Reconciliation
System backups
Access controls
Answer:
BExplanation:
The best way to ensure data integrity across system interfaces is to perform reconciliation. Reconciliation is the process of comparing and verifying the data from different sources or systems to ensure that they are consistent, accurate, and complete. Reconciliation can help to identify and resolve any discrepancies, errors, or anomalies in the data that could affect the quality, reliability, or validity of the information. Reconciliation can also help to detect and prevent any unauthorized or fraudulent data manipulation or modification. References:
- CISA Review Manual (Digital Version)
- CISA Questions, Answers & Explanations Database
What would be an IS auditor's BEST recommendation upon finding that a third-party IT service provider hosts the organization's human resources (HR) system in a foreign country?
Options:
Perform background verification checks.
Review third-party audit reports.
Implement change management review.
Conduct a privacy impact analysis.
Answer:
DExplanation:
The best recommendation for an IS auditor when finding that a third-party IT service provider hosts the organization’s HR system in a foreign country is to conduct a privacy impact analysis. A privacy impact analysis is a systematic process that identifies and evaluates the potential risks and impacts of collecting, using, disclosing, and storing personal information. A privacy impact analysis will help the IS auditor to assess the legal, regulatory, contractual, and ethical obligations of the organization and the service provider regarding the protection of personal information. A privacy impact analysis will also help to identify and mitigate any privacy risks and gaps in the service level agreement. References:
- CISA Certification | Certified Information Systems Auditor | ISACA
- CISA Questions, Answers & Explanations Database
A warehouse employee of a retail company has been able to conceal the theft of inventory items by entering adjustments of either damaged or lost stock items lo the inventory system. Which control would have BEST prevented this type of fraud in a retail environment?
Options:
Separate authorization for input of transactions
Statistical sampling of adjustment transactions
Unscheduled audits of lost stock lines
An edit check for the validity of the inventory transaction
Answer:
AExplanation:
Separate authorization for input of transactions. This control would have best prevented this type of fraud in a retail environment by ensuring that the warehouse employee who handles the inventory items does not have the authority to enter adjustments to the inventory system. This would create a segregation of duties that would reduce the risk of collusion and concealment of theft.
The other options are not as effective as option A in preventing this type of fraud. Option B, statistical sampling of adjustment transactions, is a detective control that may help identify fraudulent transactions after they have occurred, but it does not prevent them from happening in the first place. Option C, unscheduled audits of lost stock lines, is also a detective control that may reveal discrepancies between the physical and recorded inventory, but it does not address the root cause of the fraud. Option D, an edit check for the validity of the inventory transaction, is a preventive control that may help verify the accuracy and completeness of the transaction data, but it does not prevent unauthorized or fraudulent adjustments.
References:
- ISACA, CISA Review Manual, 27th Edition, 2019
- ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription
- Different Types of Inventory Fraud and How to Prevent Them1
- 6 Ways to Prevent Inventory Fraud in Your Business2
Which of the following would be an appropriate role of internal audit in helping to establish an organization’s privacy program?
Options:
Analyzing risks posed by new regulations
Developing procedures to monitor the use of personal data
Defining roles within the organization related to privacy
Designing controls to protect personal data
Answer:
AExplanation:
An appropriate role of internal audit in helping to establish an organization’s privacy program is analyzing risks posed by new regulations. A privacy program is a set of policies, procedures, and controls that aim to protect the personal data of individuals from unauthorized or unlawful collection, use, disclosure, or disposal. A privacy program should comply with the applicable laws and regulations that govern the privacy rights and obligations of individuals and organizations, such as the General Data Protection Regulation (GDPR) or the California Consumer Privacy Act (CCPA). New regulations may introduce new requirements or changes that affect the organization’s privacy program and expose it to potential compliance risks or penalties. Therefore, internal audit can help to establish an organization’s privacy program by analyzing the risks posed by new regulations and providing assurance, advice, or recommendations on how to address them1. The other options are less appropriate or incorrect because:
- B. Developing procedures to monitor the use of personal data is not an appropriate role of internal audit in helping to establish an organization’s privacy program, as it is more of a management or operational role. Internal audit should not be involved in designing or implementing the organization’s privacy program, as it would compromise its independence and objectivity. Internal audit should provide assurance on the effectiveness and efficiency of the organization’s privacy program, but not create or execute it2.
- C. Defining roles within the organization related to privacy is not an appropriate role of internal audit in helping to establish an organization’s privacy program, as it is more of a governance or strategic role. Internal audit should not be involved in setting or approving the organization’s privacy strategy, objectives, or policies, as it would compromise its independence and objectivity. Internal audit should provide assurance on the alignment and compliance of the organization’s privacy program with its strategy, objectives, and policies, but not define or approve them2.
- D. Designing controls to protect personal data is not an appropriate role of internal audit in helping to establish an organization’s privacy program, as it is more of a management or operational role. Internal audit should not be involved in designing or implementing the organization’s privacy program, as it would compromise its independence and objectivity. Internal audit should provide assurance on the adequacy and effectiveness of the organization’s privacy program, but not design or implement it2. References: ISACA Introduces New Audit Programs for Business Continuity/Disaster …, Best Practices for Privacy Audits - ISACA, ISACA Produces New Audit and Assurance Programs for Data Privacy and …
A global organization's policy states that all workstations must be scanned for malware each day. Which of the following would provide an IS auditor with the BEST evidence of continuous compliance with this policy?
Options:
Penetration testing results
Management attestation
Anti-malware tool audit logs
Recent malware scan reports
Answer:
CExplanation:
Anti-malware tool audit logs would provide an IS auditor with the best evidence of continuous compliance with the global organization’s policy that states that all workstations must be scanned for malware each day. Anti-malware tool audit logs are records that capture the activities and events related to the anti-malware software installed on the workstations, such as scan schedules, scan results, updates, alerts, and actions taken1. These logs can help the IS auditor to verify that the anti-malware software is functioning properly, that the scans are performed regularly and effectively, and that any malware incidents are detected and resolved in a timely manner2. Anti-malware tool audit logs can also help the IS auditor to identify any gaps or weaknesses in the anti-malware policy or implementation, and to provide recommendations for improvement3.
The other options are not the best evidence of continuous compliance with the anti-malware policy. Penetration testing results are reports that show the vulnerabilities and risks of the workstations and network from an external or internal attacker’s perspective4. While penetration testing can help to assess the security posture and resilience of the organization, it does not provide information on the daily anti-malware scans or their outcomes. Management attestation is a statement or declaration from the management that they have complied with the anti-malware policy5. While management attestation can demonstrate commitment and accountability, it does not provide objective or verifiable evidence of compliance. Recent malware scan reports are documents that show the summary or details of the latest anti-malware scans performed on the workstations. While recent malware scan reports can indicate the current status and performance of the anti-malware software, they do not provide historical or comprehensive evidence of compliance.
References:
- Malwarebytes Anti-Malware (MBAM) log collection and threat reports …
- Malicious Behavior Detection using Windows Audit Logs
- PCI Requirement 5.2 – Ensure all Anti-Virus Mechanisms are Current …
- Management Attestation - an overview | ScienceDirect Topics
- How to Read a Malware Scan Report | Techwalla
Which of the following would be of GREATEST concern to an IS auditor reviewing an IT strategy document?
Options:
Target architecture is defined at a technical level.
The previous year's IT strategic goals were not achieved.
Strategic IT goals are derived solely from the latest market trends.
Financial estimates of new initiatives are disclosed within the document.
Answer:
CExplanation:
The most concerning thing for an IS auditor reviewing an IT strategy document is that the strategic IT goals are derived solely from the latest market trends. An IT strategy document is a blueprint that defines how an organization will use technology to achieve its goals. It should be based on a thorough analysis of the organization’s internal and external factors, such as its vision, mission, values, objectives, strengths, weaknesses, opportunities, threats, customers, competitors, regulations, and industry standards. An IT strategy document should also align with the organization’s business strategy and reflect its unique needs and capabilities. If an IT strategy document is derived solely from the latest market trends, it may not be relevant or appropriate for the organization’s specific situation. It may also lack coherence, consistency, feasibility, or sustainability.
The other options are not as concerning as option C. Target architecture is defined at a technical level is not a concern for an IS auditor reviewing an IT strategy document. Target architecture is the desired state of an organization’s IT systems in terms of their structure, functionality, performance, security, interoperability, and integration. Defining target architecture at a technical level can help an IS auditor to understand how the organization plans to achieve its strategic IT goals and what technical requirements and standards it needs to follow. The previous year’s IT strategic goals were not achieved is not a concern for an IS auditor reviewing an IT strategy document. The previous year’s IT strategic goals are the outcomes that the organization intended to accomplish with its IT initiatives in the past year. Not achieving these goals may indicate some challenges or gaps in the organization’s IT performance or execution. However, this does not necessarily affect the quality or validity of the current IT strategy document. An IS auditor should focus on evaluating whether the current IT strategy document is realistic, measurable, achievable, relevant, and time-bound. Financial estimates of new initiatives are disclosed within the document is not a concern for an IS auditor reviewing an IT strategy document. Financial estimates are projections of the costs and benefits of new initiatives that are part of the IT strategy document. Disclosing financial estimates within the document can help an IS auditor to assess whether the new initiatives are aligned with the organization’s budget and resources and whether they provide value for money. References: IT Strategy Template for a Successful Strategic Plan | Gartner, Definitive Guide to Developing an IT Strategy and Roadmap - CioPages, An Example of a Well-Developed IT Strategy Plan - Resolute
Using swipe cards to limit employee access to restricted areas requires implementing which additional control?
Options:
Physical sign-in of all employees for access to restricted areas
Implementation of additional PIN pads
Periodic review of access profiles by management
Installation of closed-circuit television (CCTV)
Answer:
CExplanation:
Periodic review of access profiles by management is an additional control that is required when using swipe cards to limit employee access to restricted areas. Swipe cards are a type of physical access control that use magnetic stripes or radio frequency identification (RFID) to store and transmit information about the cardholder’s identity and access rights. Swipe cards can help to prevent unauthorized entry, protect sensitive assets and data, and monitor access activity. However, swipe cards alone are not enough to ensure effective access control. They need to be complemented by other controls, such as:
- Periodic review of access profiles by management: This is a type of logical access control that involves verifying that the access rights assigned to each cardholder are appropriate, necessary, and consistent with the organization’s policies and procedures. Periodic review of access profiles can help to detect and correct any errors, inconsistencies, or violations in the access control system, such as outdated, excessive, or redundant access rights, segregation of duties conflicts, or unauthorized changes. Periodic review of access profiles can also help to ensure compliance with internal and external audit requirements and regulations.
- Implementation of additional PIN pads: This is a type of multi-factor authentication (MFA) that requires the cardholder to enter a personal identification number (PIN) in addition to swiping their card. MFA can enhance the security of the access control system by adding another layer of verification and reducing the risk of lost, stolen, or cloned cards being used by unauthorized persons.
- Installation of closed-circuit television (CCTV): This is a type of surveillance system that uses cameras and monitors to record and display the images of the people and activities in the restricted areas. CCTV can deter potential intruders, provide evidence of any security incidents or breaches, and enable real-time monitoring and response by security personnel.
The other options are not as effective or relevant as periodic review of access profiles by management for an additional control when using swipe cards. Physical sign-in of all employees for access to restricted areas is a redundant and inefficient control that can be easily bypassed or manipulated. It also does not provide any assurance or verification of the identity or access rights of the cardholders. Audit hooks are software routines embedded in an application that can trigger an alert or a report when certain conditions are met. Audit hooks can help to detect anomalies or exceptions in access control lists, but they do not provide a comprehensive or integrated view of them.
References:
- ISACA, CISA Review Manual, 27th Edition, 2019, p. 236
- ISACA, ITAF: A Professional Practices Framework for IS Audit/Assurance, 3rd Edition, 2014, p. 88
- Data Analytics for Auditing Access Control
Following the sale of a business division, employees will be transferred to a new organization, but they will retain access to IT equipment from the previous employer. An IS auditor has recommended that both organizations agree to and document an acceptable use policy for the equipment. What type of control has been recommended?
Options:
Detective control
Preventive control
Directive control
Corrective control
Answer:
BExplanation:
An acceptable use policy (AUP) is a preventive control that sets out rules and guidelines for using an organization’s IT resources, including networks, devices, and software1. It defines acceptable and prohibited behaviors, aiming to protect assets, ensure security, and maintain a productive work environment1. By agreeing to and documenting an AUP for the equipment, both organizations can prevent potential misuse of IT resources2345.
References:
- ISO 27001 Acceptable Use Policy Beginner’s Guide - High Table
- Acceptable Use Policy for Information Technology Resources
- Acceptable Use Policies for Workplace Technology | Verizon
- IT Governance: Your Must-Have Policies - How-To Geek
- Acceptable use policy template - Workable
When reviewing a project to replace multiple manual data entry systems with an artificial intelligence (Al) system, the IS auditor should be MOST concerned with the impact Al will have on
Options:
employee retention
enterprise architecture (EA)
future task updates
task capacity output
Answer:
BExplanation:
The auditor should be most concerned with the impact AI will have on enterprise architecture (EA) when reviewing a project to replace multiple manual data entry systems with an AI system. EA is a comprehensive framework that defines the structure, components, relationships, and principles of an organization’s IT environment. EA can help to align the IT strategy with the business strategy and ensure the coherence, consistency, and integration of the IT systems and services. Replacing manual data entry systems with an AI system may have significant implications for the EA, such as changing the business processes, data flows, security requirements, performance standards, or governance models. The auditor should assess whether the project has considered the impact of AI on EA and whether the EA has been updated accordingly. References:
- CISA Review Manual (Digital Version), Chapter 1, Section 1.41
- CISA Online Review Course, Domain 5, Module 1, Lesson 22
During a follow-up audit, an IS auditor finds that senior management has implemented a different remediation action plan than what was previously agreed upon. Which of the following is the auditor's BEST course of action?
Options:
Report the deviation by the control owner in the audit report.
Evaluate the implemented control to ensure it mitigates the risk to an acceptable level.
Cancel the follow-up audit and reschedule for the next audit period.
Request justification from management for not implementing the recommended control.
Answer:
BExplanation:
The IS auditor’s best course of action is to evaluate the implemented control to ensure it mitigates the risk to an acceptable level. This is because the objective of a follow-up audit is to verify that corrective actions have been accomplished as scheduled and that they are effective in preventing or minimizing future recurrence1. If senior management has implemented a different remediation action plan than what was previously agreed upon, the IS auditor should assess whether the alternative control is adequate and appropriate for the situation. Requesting justification from management for not implementing the recommended control (option D) may be a secondary step, but it is not the best course of action. Reporting the deviation by the control owner in the audit report (option A) may be premature and unnecessary if the implemented control is satisfactory. Canceling the follow-up audit and rescheduling for the next audit period (option C) is not advisable, as it would delay the verification of the effectiveness of the implemented control and potentially expose the organization to further risks. References: 1: Follow-up Audits - Canadian Audit and Accountability Foundation
Which of the following is the MOST effective method of destroying sensitive data stored on electronic media?
Options:
Degaussing
Random character overwrite
Physical destruction
Low-level formatting
Answer:
CExplanation:
The most effective method of destroying sensitive data stored on electronic media is physical destruction, which involves breaking, shredding, melting, or incinerating the media to make it unreadable and unrecoverable. Degaussing, random character overwrite, and low-level formatting are methods of sanitizing or erasing data from electronic media, but they do not guarantee complete destruction of data and may leave some traces that can be recovered by advanced techniques. Therefore, physical destruction is the most secure and reliable method of data disposal for sensitive data. References: CISA Review Manual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.4: Data Disposal
An organization considering the outsourcing of a business application should FIRST:
Options:
define service level requirements.
perform a vulnerability assessment.
conduct a cost-benefit analysis.
issue a request for proposal (RFP).
Answer:
CExplanation:
An organization considering the outsourcing of a business application should first conduct a cost-benefit analysis to evaluate the feasibility, viability and desirability of the outsourcing decision. A cost-benefit analysis should compare the costs and benefits of outsourcing versus keeping the application in-house, taking into account factors such as financial, operational, strategic, legal, regulatory, security and quality aspects. A cost-benefit analysis should also identify the risks and opportunities associated with outsourcing, and provide a basis for defining the service level requirements, performing a vulnerability assessment, and issuing a request for proposal (RFP) in the subsequent stages of the outsourcing process. References: Info Technology & Systems Resources | COBIT, Risk, Governance … - ISACA, CISA Certification | Certified Information Systems Auditor | ISACA
Which of the following is the MOST significant risk when an application uses individual end-user accounts to access the underlying database?
Options:
Multiple connects to the database are used and slow the process_
User accounts may remain active after a termination.
Users may be able to circumvent application controls.
Application may not capture a complete audit trail.
Answer:
CExplanation:
The most significant risk when an application uses individual end-user accounts to access the underlying database is that users may be able to circumvent application controls. Application controls are the policies, procedures, and mechanisms that ensure the accuracy, completeness, validity, and authorization of transactions and data within an application. Application controls can include input validation, output verification, processing logic, reconciliation, exception handling, and audit trails. Application controls can help prevent or detect errors, fraud, or unauthorized access or modification of data.
However, if an application uses individual end-user accounts to access the underlying database, it means that the users have direct access to the database without going through the application layer. This can expose the database to potential risks such as:
- Users may be able to bypass the application controls and manipulate the data in the database directly using SQL commands or other tools. For example, users may be able to change their own or others’ salaries, grades, or balances without proper authorization or validation.
- Users may be able to access or disclose sensitive or confidential data that they are not supposed to see or share. For example, users may be able to view other users’ personal information, passwords, or credit card numbers.
- Users may be able to introduce errors or inconsistencies in the data by entering invalid or incorrect data or by deleting or modifying existing data. For example, users may be able to create duplicate records, break referential integrity, or cause data loss or corruption.
- Users may be able to compromise the security and performance of the database by creating unauthorized objects, granting excessive privileges, executing malicious code, or consuming excessive resources. For example, users may be able to create backdoors, viruses, or denial-of-service attacks.
Therefore, using individual end-user accounts to access the underlying database can pose a serious threat to the integrity, confidentiality, availability, and reliability of the data and the application.
The other options are not as significant as option C. Multiple connects to the database are used and slow the process is a performance issue that can affect the efficiency and responsiveness of the application and the database, but it does not necessarily compromise the data quality or security. User accounts may remain active after a termination is a security issue that can increase the risk of unauthorized access or misuse of data by former employees or others who have access to their credentials, but it can be mitigated by implementing proper account management and monitoring processes. Application may not capture a complete audit trail is a compliance issue that can affect the accountability and traceability of transactions and data within the application and the database, but it does not directly affect the data accuracy or protection.
References:
- Should application users be database users? - Stack Overflow1
- An Approach Toward Sarbanes-Oxley ITGC Risk Assessment - ISACA2
- ISACA CISA Certified Information Systems Auditor Exam … - PUPUWEB3
- Why inactive accounts are a security risk | Stratosphere4
Which of the following is the BEST compensating control against segregation of duties conflicts in new code development?
Options:
Adding the developers to the change approval board
A small number of people have access to deploy code
Post-implementation change review
Creation of staging environments
Answer:
CExplanation:
A post-implementation change review is the best compensating control against segregation of duties conflicts in new code development. This process involves a thorough review of the changes after they have been implemented to ensure that they meet their objectives and that the stakeholders are satisfied with the results1. It provides an opportunity to identify and correct any issues or conflicts that may have arisen during the development and implementation process. While other options like adding developers to the change approval board, limiting code deployment access to a small number of people, and creating staging environments can also serve as compensating controls, a post-implementation change review provides a more comprehensive and effective control mechanism21.
References:
- Review and Close Change process ST 2 5 - Micro Focus
- Change Management for SOC: Risks, Controls, Audits, Guidance
How does a continuous integration/continuous development (CI/CD) process help to reduce software failure risk?
Options:
Easy software version rollback
Smaller incremental changes
Fewer manual milestones
Automated software testing
Answer:
BExplanation:
A continuous integration/continuous development (CI/CD) process helps to reduce software failure risk by enabling smaller incremental changes to the software code, rather than large and infrequent updates12. Smaller incremental changes allow developers to detect and fix errors, bugs, or vulnerabilities more quickly and easily, and to ensure that the software is always in a working state34. Smaller incremental changes also reduce the complexity and uncertainty of the software development process, and improve the quality and reliability of the software product5.
References
1: What is CI/CD? Continuous integration and continuous delivery explained1 2: 5 CI/CD challenges—and how to solve them | TechBeacon4 3: Continuous Integration vs Continuous Delivery vs Continuous Deployment2 4: 7 CI/CD Challenges & their Must-Know Solutions | BrowserStack3 5: 5 common pitfalls of CI/CD—and how to avoid them | InfoWorld5
Which of the following observations should be of GREATEST concern to an IS auditor performing an audit of change and release management controls for a new complex system developed by a small in-house IT team?
Options:
Access to change testing strategy and results is not restricted to staff outside the IT team.
Some user acceptance testing (IJAT) was completed by members of the IT team.
IT administrators have access to the production and development environment
Post-implementation testing is not conducted for all system releases.
Answer:
DExplanation:
Post-implementation testing is the process of verifying and validating the functionality, performance, and security of a system after it has been deployed to the production environment1. Post-implementation testing is important for ensuring that the system meets the user requirements and expectations, as well as the operational and business objectives. Post-implementation testing also helps to identify and resolve any defects, errors, or issues that may have occurred during the deployment process or that may have been missed during the previous testing stages2.
Therefore, the observation that post-implementation testing is not conducted for all system releases should be of greatest concern to an IS auditor performing an audit of change and release management controls for a new complex system developed by a small in-house IT team. This observation indicates that the system may have quality, reliability, or security problems that could affect the user satisfaction, system performance, or data integrity. This observation also suggests that the change and release management controls are not adequate or effective, as they do not ensure that all system releases are properly tested and validated before and after deployment.
Option A is not correct because access to change testing strategy and results is not restricted to staff outside the IT team is not a major concern for an IS auditor. While it is good practice to limit access to sensitive or confidential information, such as test data or test cases, to authorized personnel only, access to change testing strategy and results may not pose a significant risk to the system or the organization. Moreover, access to change testing strategy and results may be beneficial for some stakeholders outside the IT team, such as business users, project managers, or auditors, who may need to review or evaluate the testing process or outcomes.
Option B is not correct because some user acceptance testing (UAT) was completed by members of the IT team is not a major concern for an IS auditor. User acceptance testing is the process of verifying and validating that the system meets the user requirements and expectations by involving actual or representative users in the testing process3. While it is preferable to have independent and unbiased users perform UAT, it may not be feasible or practical for some organizations, especially those with small or limited resources. Therefore, some UAT may be completed by members of the IT team, as long as they have sufficient knowledge and experience of the user needs and expectations, and as long as they follow the UAT plan and criteria.
Option C is not correct because IT administrators have access to the production and development environment is not a major concern for an IS auditor. IT administrators are responsible for managing and maintaining the IT infrastructure, including the production and development environments4. Therefore, it is reasonable and necessary for them to have access to both environments, as long as they follow the appropriate policies and procedures for accessing, using, and securing them. Moreover, IT administrators may need to perform tasks such as backup, restore, patching, or troubleshooting in both environments.
References:
- What Is Post Implementation Testing?1
- Post Implementation Review (PIR) - Definition & Process2
- User Acceptance Testing (UAT): Definition & Examples3
- What Is an IT Administrator? Definition & Examples4
An organization is migrating its HR application to an Infrastructure as a Service (laaS) model in a private cloud. Who is PRIMARILY responsible for the security configurations of the deployed application's operating system?
Options:
The cloud provider's external auditor
The cloud provider
The operating system vendor
The organization
Answer:
DExplanation:
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 security configurations, 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
An IS auditor is reviewing a data conversion project Which of the following is the auditor's BEST recommendation prior to go-live?
Options:
Review test procedures and scenarios
Conduct a mock conversion test
Establish a configuration baseline
Automate the test scripts
Answer:
BExplanation:
The auditor’s best recommendation prior to go-live is to conduct a mock conversion test. This is because a mock conversion test can help to verify the accuracy, completeness, and validity of the data conversion process. A mock conversion test can also help to identify and resolve any issues or errors before the actual conversion takes place. A mock conversion test can also provide assurance that the converted data meets the business requirements and expectations. References:
- CISA Review Manual (Digital Version), Chapter 3, Section 3.3.21
- CISA Online Review Course, Domain 2, Module 2, Lesson 22
An IT governance body wants to determine whether IT service delivery is based on consistently effective processes. Which of the following is the BEST approach?
Options:
implement a control self-assessment (CSA)
Conduct a gap analysis
Develop a maturity model
Evaluate key performance indicators (KPIs)
Answer:
DExplanation:
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 (Digital Version), Chapter 1, Section 1.3.21
- CISA Online Review Course, Domain 5, Module 2, Lesson 22
In the development of a new financial application, the IS auditor's FIRST involvement should be in the:
Options:
control design.
feasibility study.
application design.
system test.
Answer:
BExplanation:
In the development of a new financial application, the IS auditor’s first involvement should be in the feasibility study. A feasibility study is a preliminary analysis that evaluates the technical, operational, economic, and legal aspects of a proposed project or system. A feasibility study helps determine whether the project or system is viable, feasible, and desirable for the organization and its stakeholders.
The IS auditor’s role in the feasibility study is to provide an independent and objective assessment of the project or system’s risks, benefits, costs, and impacts. The IS auditor should also ensure that the feasibility study follows a structured and systematic approach, considers all relevant factors and alternatives, and complies with the organization’s policies and standards. The IS auditor should also verify that the feasibility study is documented and communicated to the appropriate decision-makers.
The IS auditor’s involvement in the feasibility study is important because it can help:
- Identify and mitigate potential risks and issues that could affect the project or system’s success
- Evaluate and justify the project or system’s alignment with the organization’s strategy, goals, and value proposition
- Estimate and optimize the project or system’s resources, budget, schedule, and quality
- Assess and enhance the project or system’s security, reliability, performance, and usability
- Ensure that the project or system meets the expectations and requirements of the users and other stakeholders
The other three options are not the first involvement of the IS auditor in the development of a new financial application, although they may be part of the subsequent stages of the development process. Control design is the process of defining and implementing controls that ensure the security, integrity, availability, and efficiency of the system. Application design is the process of specifying the functional and technical features of the system. System test is the process of verifying that the system meets the specifications and requirements.
Therefore, feasibility study is the best answer.
References:
- [Feasibility Study - ISACA]
- [IS Auditing Guideline G13 Performing an IS Audit Engagement - ISACA]
Retention periods and conditions for the destruction of personal data should be determined by the.
Options:
risk manager.
database administrator (DBA).
privacy manager.
business owner.
Answer:
DExplanation:
The business owner is the person or entity that has the authority and responsibility for defining the purpose and scope of the processing of personal data, as well as the expected outcomes and benefits. The business owner is also accountable for ensuring that the processing of personal data complies with the applicable laws and regulations, such as the General Data Protection Regulation (GDPR) or the Data Protection Act 2018 (DPA 2018).
One of the requirements of the GDPR and the DPA 2018 is to adhere to the principle of storage limitation, which states that personal data should be kept for no longer than is necessary for the purposes for which it is processed1. This means that the business owner should determine and justify how long they need to retain personal data, based on factors such as:
- The nature and sensitivity of the personal data
- The legal or contractual obligations or rights that apply to the personal data
- The business or operational needs and expectations that depend on the personal data
- The risks and impacts that may arise from retaining or deleting the personal data
The business owner should also establish and document the conditions and methods for the destruction of personal data, such as:
- The criteria and triggers for deciding when to destroy personal data
- The procedures and tools for securely erasing or anonymising personal data
- The roles and responsibilities for carrying out and overseeing the destruction of personal data
- The records and reports for verifying and evidencing the destruction of personal data
Therefore, retention periods and conditions for the destruction of personal data should be determined by the business owner, as they are in charge of defining and managing the processing of personal data, as well as ensuring its compliance with the law.
Which of the following provides the MOST useful information regarding an organization's risk appetite and tolerance?
Options:
Gap analysis
Audit reports
Risk profile
Risk register
Answer:
CExplanation:
The most useful information regarding an organization’s risk appetite and tolerance is provided by its risk profile, as this is a document that summarizes the key risks that the organization faces, the potential impacts and likelihoods of those risks, and the acceptable levels of risk exposure for different objectives and activities. A gap analysis is a tool that compares the current state and the desired state of a process or a system, and identifies the gaps that need to be addressed. Audit reports are documents that present the findings, conclusions, and recommendations of an audit engagement. A risk register is a tool that records and tracks the identified risks, their causes, their consequences, and their mitigation actions. References: CISA Review Manual (Digital Version), Chapter 2: Governance and Management of IT, Section 2.1: IT Governance
An IS auditor reviewing incident response management processes notices that resolution times for reoccurring incidents have not shown improvement. Which of the following is the auditor's BEST recommendation?
Options:
Harden IT system and application components based on best practices.
Incorporate a security information and event management (SIEM) system into incident response
Implement a survey to determine future incident response training needs.
Introduce problem management into incident response.
Answer:
DExplanation:
The auditor’s best recommendation is D. Introduce problem management into incident response. Problem management is a practice that aims to identify, analyze, and resolve the root causes of recurring incidents, and prevent or reduce their impact in the future1. Problem management can help improve the resolution times for recurring incidents by eliminating or mitigating the underlying problems that cause them, and by providing permanent solutions that can be reused or automated2. Problem management can also help improve the quality and efficiency of incident response by reducing the workload and complexity of dealing with repetitive issues2.
An organization that operates an e-commerce website wants to provide continuous service to its customers and is planning to invest in a hot site due to service criticality. Which of the following is the MOST important consideration when making this decision?
Options:
Maximum tolerable downtime (MTD)
Recovery time objective (RTO)
Recovery point objective (RPO)
Mean time to repair (MTTR)
Answer:
BExplanation:
The recovery time objective (RTO) is the most important consideration when making a decision to invest in a hot site due to service criticality. The RTO is the maximum acceptable time that an IT service or process can be unavailable or disrupted before it causes significant damage to the business operations and objectives. A hot site is a fully equipped and operational backup facility that can be activated immediately in the event of a disaster or disruption. A hot site can help an organization achieve a very low RTO, as it can resume the service with minimal or no downtime. The maximum tolerable downtime (MTD) is the maximum acceptable time that an IT service or process can be unavailable or disrupted before it causes intolerable damage to the business operations and objectives. The MTD is usually longer than the RTO, as it represents the worst-case scenario. The recovery point objective (RPO) is the maximum acceptable amount of data loss that an IT service or process can tolerate in the event of a disaster or disruption. The RPO is measured in terms of time, such as hours or minutes, and indicates how frequently the data should be backed up or replicated. The mean time to repair (MTTR) is the average time that it takes to restore an IT service or process after a failure or disruption. The MTTR is a measure of the efficiency and effectiveness of the recovery process, but it does not reflect the service criticality or the business impact. References: IS Audit and Assurance Tools and Techniques, CISA Certification | Certified Information Systems Auditor | ISACA
During an operational audit on the procurement department, the audit team encounters a key system that uses an artificial intelligence (Al) algorithm. The audit team does not have the necessary knowledge to proceed with the audit. Which of the following is the BEST way to handle this situation?
Options:
Perform a skills assessment to identify members from other business units with knowledge of Al.
Remove the Al portion from the audit scope and proceed with the audit.
Delay the audit until the team receives training on Al.
Engage external consultants who have audit experience and knowledge of Al.
Answer:
DExplanation:
If the audit team lacks the necessary knowledge to audit a system that uses an AI algorithm, engaging external consultants who have audit experience and knowledge of AI would be the best approach12. These consultants can provide the expertise needed to effectively audit the AI system12. This approach ensures that the audit is conducted thoroughly and accurately, without requiring the audit team to acquire new skills or knowledge12.
References:
- Auditing Guidelines for Artificial Intelligence - ISACA
- An In-Depth Guide To Audit AI Models - Censius
What is the BEST way to reduce the risk of inaccurate or misleading data proliferating through business intelligence systems?
Options:
Establish rules for converting data from one format to another
Implement data entry controls for new and existing applications
Implement a consistent database indexing strategy
Develop a metadata repository to store and access metadata
Answer:
AExplanation:
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 and structure that can be used by the business intelligence systems12. Implementing data entry controls for 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 data proliferating through business intelligence systems, because they do not address the issue of data conversion, 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
In an environment where data virtualization is used, which of the following provides the BEST disaster recovery solution?
Options:
Onsite disk-based backup systems
Tape-based backup systems
Virtual tape library
Redundant array of independent disks (RAID)
Answer:
CExplanation:
A virtual tape library (VTL) is a disk-based backup system that emulates a tape library. It provides faster backup and recovery than traditional tape systems, and it can be integrated with data deduplication and replication technologies to enhance disaster recovery. A VTL can also be replicated to an offsite location for additional protection. A VTL is the best disaster recovery solution for an environment where data virtualization is used, because it can handle large volumes of data, support multiple backup applications, and provide consistent performance.
Onsite disk-based backup systems (A) are not the best disaster recovery solution, because they are vulnerable to the same risks as the primary data center, such as fire, flood, power outage, or sabotage. Tape-based backup systems (B) are not the best disaster recovery solution, because they are slow, prone to errors, and require manual intervention. Redundant array of independent disks (RAID) (D) is not a backup system, but a storage technology that improves performance and fault tolerance by distributing data across multiple disks. RAID does not protect against data corruption, human error, or malicious attacks.
References:
- Virtualization Disaster Recovery Overview: Definitions and Guides
- Disaster Recovery Virtualization - VMware
- What is Virtual Disaster Recovery? - Definition from Techopedia
- How Does Virtualization Help With A Disaster Recovery Plan
Management has learned the implementation of a new IT system will not be completed on time and has requested an audit. Which of the following audit findings should be of GREATEST concern?
Options:
The actual start times of some activities were later than originally scheduled.
Tasks defined on the critical path do not have resources allocated.
The project manager lacks formal certification.
Milestones have not been defined for all project products.
Answer:
BExplanation:
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
An IS auditor is assessing the adequacy of management's remediation action plan. Which of the following should be the MOST important consideration?
Options:
Plan approval by the audit committee
Impacts on future audit work
Criticality of audit findings
Potential cost savings
Answer:
CExplanation:
The most important consideration when assessing the adequacy of management’s remediation action plan is the criticality of the audit findings, as this reflects the level of risk and impact that the findings pose to the organization’s objectives, performance, and value. The IS auditor should evaluate whether the remediation action plan addresses the root causes, mitigates the risks, and resolves the issues of the audit findings in a timely and effective manner. The IS auditor should also consider the feasibility, reasonableness, and measurability of the remediation actions.
References
ISACA CISA Review Manual, 27th Edition, page 256
How to Write an Audit Finding - Dallas Chapter of the IIA
How to Write an Audit Report: 14 Steps (with Pictures) - wikiHow
Which of the following is the BEST way to detect unauthorized copies of licensed software on systems?
Options:
Implement controls to prohibit downloads of unauthorized software.
Conduct periodic software scanning.
Perform periodic counting of licenses.
Require senior management approval when installing licenses.
Answer:
BExplanation:
The best way to detect unauthorized copies of licensed software on systems is to conduct periodic software scanning. Software scanning is a process of using specialized tools or programs to scan the systems and identify the software installed, the license status, the usage, and the compliance with the software policies and agreements. Software scanning can help to detect any unauthorized, unlicensed, or illegal copies of software on the systems, as well as any discrepancies or violations of the software licenses. Software scanning can also help to optimize the software inventory, reduce the software costs, and improve the security and performance of the systems12.
Some examples of software scanning tools are:
- Microsoft Software Inventory Analyzer (MSIA): A free tool that scans Windows-based computers and servers and generates reports on the Microsoft products installed, such as operating systems, applications, and updates3.
- Belarc Advisor: A free tool that scans Windows-based computers and generates reports on the hardware and software installed, including license keys, versions, usage, and security status4.
- Lansweeper: A paid tool that scans Windows, Linux, Mac, and other network devices and generates reports on the hardware and software inventory, license compliance, configuration, and vulnerabilities5.
To conduct periodic software scanning, you need to:
- Choose a suitable software scanning tool that meets your needs and budget.
- Define the scope and frequency of the software scanning, such as which systems to scan, how often to scan, and what information to collect.
- Configure and run the software scanning tool according to the instructions and settings.
- Review and analyze the software scanning reports and identify any unauthorized copies of licensed software on the systems.
- Take appropriate actions to remove or regularize the unauthorized copies of licensed software on the systems.
- Document and report the results and findings of the software scanning.
Which of the following concerns is MOST effectively addressed by implementing an IT framework for alignment between IT and business objectives?
Options:
Inaccurate business impact analysis (BIA)
Inadequate IT change management practices
Lack of a benchmark analysis
Inadequate IT portfolio management
Answer:
DExplanation:
An IT framework for alignment between IT and business objectives is a set of principles, guidelines, and practices that help an organization to ensure that its IT investments support its strategic goals, deliver value, manage risks, and optimize resources. One of the benefits of implementing such a framework is that it enables an effective IT portfolio management, which is the process of selecting, prioritizing, monitoring, and evaluating the IT projects and services that comprise the IT portfolio. An IT portfolio is a collection of IT assets, such as applications, infrastructure, data, and capabilities, that are aligned with the business needs and objectives. An IT portfolio management helps an organization to achieve the following outcomes:
- Align the IT portfolio with the business strategy and vision
- Balance the IT portfolio among different types of investments, such as innovation, growth, maintenance, and compliance
- Optimize the IT portfolio performance, value, and risk
- Enhance the IT portfolio decision-making and governance
- Improve the IT portfolio communication and transparency
Therefore, an inadequate IT portfolio management is a major concern that can be addressed by implementing an IT framework for alignment between IT and business objectives. An inadequate IT portfolio management can result in the following issues:
- Misalignment of the IT portfolio with the business needs and expectations
- Imbalance of the IT portfolio among competing demands and priorities
- Suboptimal use of the IT resources and capabilities
- Lack of visibility and accountability of the IT portfolio outcomes and impacts
- Poor communication and collaboration among the IT portfolio stakeholders
The other possible options are:
- Inaccurate business impact analysis (BIA): A BIA is a process of identifying and assessing the potential effects of a disruption or disaster on the critical business functions and processes. A BIA helps an organization to determine the recovery priorities, objectives, and strategies for its business continuity plan. A BIA is not directly related to an IT framework for alignment between IT and business objectives, although it may use some inputs from the IT portfolio management. Therefore, an inaccurate BIA is not a concern that can be effectively addressed by implementing an IT framework for alignment between IT and business objectives.
- Inadequate IT change management practices: IT change management is a process of controlling and managing the changes to the IT environment, such as hardware, software, configuration, or documentation. IT change management helps an organization to minimize the risks and disruptions caused by the changes, ensure the quality and consistency of the changes, and align the changes with the business requirements. IT change management is not directly related to an IT framework for alignment between IT and business objectives, although it may support some aspects of the IT portfolio management. Therefore, inadequate IT change management practices are not a concern that can be effectively addressed by implementing an IT framework for alignment between IT and business objectives.
- Lack of a benchmark analysis: A benchmark analysis is a process of comparing an organization’s performance, processes, or practices with those of other organizations or industry standards. A benchmark analysis helps an organization to identify its strengths and weaknesses, set realistic goals and targets, and implement best practices for improvement. A benchmark analysis is not directly related to an IT framework for alignment between IT and business objectives, although it may provide some insights for the IT portfolio management. Therefore, lack of a benchmark analysis is not a concern that can be effectively addressed by implementing an IT framework for alignment between IT and business objectives. References: 1: What is Portfolio Management? | Smartsheet 2: What Is Portfolio Management? - Definition from Techopedia 3: What Is Project Portfolio Management (PPM)? | ProjectManager.com 4: What Is Business Impact Analysis? | Smartsheet 5: What Is Change Management? - Definition from Techopedia 6: Benchmarking - Wikipedia
An IS audit manager is reviewing workpapers for a recently completed audit of the corporate disaster recovery test. Which of the following should the IS audit manager specifically review to substantiate the conclusions?
Options:
Overviews of interviews between data center personnel and the auditor
Prior audit reports involving other corporate disaster recovery audits
Summary memos reflecting audit opinions regarding noted weaknesses
Detailed evidence of the successes and weaknesses of all contingency testing
Answer:
DExplanation:
The IS audit manager should specifically review the detailed evidence of the successes and weaknesses of all contingency testing to substantiate the conclusions of the audit of the corporate disaster recovery test. This is because the detailed evidence can provide the audit manager with a clear and objective picture of how well the disaster recovery plan was executed, what issues or gaps were encountered, and what recommendations or actions were taken to address them. The detailed evidence can also help the audit manager to verify the accuracy, completeness, and validity of the audit findings, as well as to evaluate the adequacy and effectiveness of the disaster recovery controls.
The other options are not as specific or relevant as the detailed evidence of all contingency testing. Overviews of interviews between data center personnel and the auditor may provide some useful information, but they are not sufficient to substantiate the conclusions without supporting evidence from the actual testing. Prior audit reports involving other corporate disaster recovery audits may provide some benchmarking or comparison data, but they are not directly related to the current audit scope and objectives. Summary memos reflecting audit opinions regarding noted weaknesses may provide some high-level insights, but they are not enough to substantiate the conclusions without detailed evidence to back them up.
References:
- ISACA, CISA Review Manual, 27th Edition, 2019, p. 2411
- Disaster Recovery Audit Work Program2
Which of the following is the BEST way for management to ensure the effectiveness of the cybersecurity incident response process?
Options:
Periodic reporting of cybersecurity incidents to key stakeholders
Periodic update of incident response process documentation
Periodic cybersecurity training for staff involved in incident response
Periodic tabletop exercises involving key stakeholders
Answer:
DExplanation:
Tabletop exercises are a type of simulation used to test an organization’s incident response plan12. They involve key stakeholders in a hypothetical scenario to see how they would respond12. This allows management to assess the effectiveness of the incident response process and identify areas for improvement12. Regularly conducting these exercises ensures that the organization is prepared for a real incident and that the incident response process remains effective over time12.
References:
- Cybersecurity incident response: The 6 steps to success
- Six steps for building a robust incident response strategy - IBM
When planning an audit, it is acceptable for an IS auditor to rely on a third-party provider’s external audit report on service level management when the
Options:
scope and methodology meet audit requirements
service provider is independently certified and accredited
report confirms that service levels were not violated
report was released within the last 12 months
Answer:
AExplanation:
It is acceptable for an IS auditor to rely on a third-party provider’s external audit report on service level management when the scope and methodology meet audit requirements. This means that the external audit report covers the same objectives, criteria, standards and procedures that the IS auditor would use to assess the service level management. This way, the IS auditor can avoid duplication of work and reduce audit costs and efforts. The service provider’s certification and accreditation, the report’s confirmation of service levels and the report’s release date are not sufficient to justify reliance on the external audit report. References: CISA Review Manual (Digital Version) , Chapter 2, Section 2.3.3.
An IS auditor discovers that validation controls in a web application have been moved from the server side into the browser to boost performance. This would MOST likely increase the risk of a successful attack by:
Options:
structured query language (SQL) injection
buffer overflow.
denial of service (DoS).
phishing.
Answer:
AExplanation:
Validation controls are used to check the input data from the user before processing it on the server. If the validation controls are moved from the server side to the browser, it means that the user can modify or bypass them using tools such as browser developer tools, JavaScript console, or proxy tools. This would increase the risk of a successful attack by structured query language (SQL) injection, which is a technique that exploits a security vulnerability in an application’s software layer that allows an attacker to execute arbitrary SQL commands on the underlying database. SQL injection can result in data theft, data corruption, or unauthorized access to the system.
Buffer overflow, denial of service (DoS), and phishing are not directly related to the validation controls in a web application. Buffer overflow is a type of attack that exploits a memory management flaw in an application or system that allows an attacker to write data beyond the allocated buffer size and overwrite adjacent memory locations. DoS is a type of attack that prevents legitimate users from accessing a service or resource by overwhelming it with requests or traffic. Phishing is a type of attack that uses fraudulent emails or websites to trick users into revealing sensitive information or installing malware.
References:
- Client-side form validation - Learn web development | MDN
- JavaScript: client-side vs. server-side validation - Stack Overflow
- SQL Injection - OWASP
Which of the following approaches would utilize data analytics to facilitate the testing of a new account creation process?
Options:
Attempt to submit new account applications with invalid dates of birth.
Review the business requirements document for date of birth field requirements.
Review new account applications submitted in the past month for invalid dates of birth.
Evaluate configuration settings for the date of birth field requirements
Answer:
CExplanation:
Data analytics is the process of collecting, transforming, analyzing, and visualizing data to gain insights and support decision making1. Data analytics can be used to facilitate the testing of a new account creation process by applying various techniques and methods to evaluate the quality, functionality, performance, and security of the process. One of the approaches that would utilize data analytics to test the new account creation process is to review new account applications submitted in the past month for invalid dates of birth. This approach would involve the following steps:
- Extract the data of new account applications from the source system, such as a database or a web service, using appropriate tools and methods.
- Transform and clean the data to ensure its accuracy, completeness, consistency, and validity, using techniques such as data profiling, data cleansing, data mapping, and data validation2.
- Analyze the data to identify any anomalies, errors, or outliers in the date of birth field, using methods such as descriptive statistics, exploratory data analysis, hypothesis testing, or anomaly detection3.
- Visualize the data to present the findings and insights in a clear and understandable way, using tools and techniques such as charts, graphs, dashboards, or reports.
By reviewing new account applications submitted in the past month for invalid dates of birth, the tester can use data analytics to:
- Verify if the new account creation process is working as expected and meets the business requirements and specifications for the date of birth field.
- Detect any defects or issues in the new account creation process that may cause invalid dates of birth to be accepted or rejected incorrectly.
- Measure and monitor the performance and reliability of the new account creation process in terms of data quality, accuracy, and completeness.
- Evaluate and improve the test coverage and effectiveness of the new account creation process by identifying any gaps or risks in the test cases or scenarios.
Therefore, option C is the correct answer.
Option A is not correct because attempting to submit new account applications with invalid dates of birth is not a data analytics approach, but a functional testing approach that involves executing test cases or scenarios manually or automatically to validate the behavior and functionality of the new account creation process. Option B is not correct because reviewing the business requirements document for date of birth field requirements is not a data analytics approach, but a requirements analysis approach that involves examining and understanding the needs and expectations of the stakeholders for the new account creation process. Option D is not correct because evaluating configuration settings for date of birth field requirements is not a data analytics approach, but a configuration testing approach that involves verifying if the settings and parameters of the new account creation process are correct and consistent with the requirements.
References:
- What is Data Analytics? Definition & Examples1
- Data Transformation: Definition & Examples2
- Data Analysis: Definition & Examples3
- Data Visualization: Definition & Examples
- Functional Testing: Definition & Examples
- Requirements Analysis: Definition & Examples
- Configuration Testing: Definition & Examples
An organization has assigned two new IS auditors to audit a new system implementation. One of the auditors has an IT-related degree, and one has a business degree. Which of the following is MOST important to meet the IS audit standard for proficiency?
Options:
Team member assignments must be based on individual competencies
Technical co-sourcing must be used to help the new staff
The standard is met as long as one member has a globally recognized audit certification.
The standard is met as long as a supervisor reviews the new auditors' work
Answer:
AExplanation:
The IS audit standard for proficiency states that the IS auditor must have the knowledge, skills and experience needed to perform the audit work. This implies that the IS auditor must be competent in both the technical and business aspects of the audit subject matter. Therefore, team member assignments must be based on individual competencies, so that each auditor can perform the tasks that match their qualifications and expertise. This will also ensure that the audit objectives are met and the audit quality is maintained.
Option B is incorrect because technical co-sourcing is not a requirement to meet the IS audit standard for proficiency. Co-sourcing is an option that may be used when the internal audit function lacks the necessary resources or skills to perform the audit work. However, co-sourcing does not guarantee that the new staff will acquire the proficiency needed for the audit. Moreover, co-sourcing may introduce additional risks and challenges, such as confidentiality, independence, communication and coordination issues.
Option C is incorrect because having a globally recognized audit certification does not necessarily mean that the standard for proficiency is met. A certification is an indication of the auditor’s knowledge and competence in a specific domain, but it does not cover all aspects of IS auditing. The auditor must also have relevant experience and continuous learning to maintain and enhance their proficiency. Furthermore, having one certified member does not ensure that the other members are also proficient.
Option D is incorrect because having a supervisor review the new auditors’ work is not sufficient to meet the IS audit standard for proficiency. A supervisor review is a quality assurance measure that helps to ensure that the audit work is performed in accordance with the standards and policies. However, a supervisor review does not substitute for the proficiency of the auditors who perform the work. The auditors must still have the necessary knowledge, skills and experience to conduct the audit tasks effectively and efficiently.
References:
- CISA Online Review Course1, Module 1: The Process of Auditing Information Systems, Lesson 2: Mandatory Guidance, slide 8-9.
- CISA Review Manual (Digital Version)2, Chapter 1: The Process of Auditing Information Systems, Section 1.3: Mandatory Guidance, p. 24-25.
- CISA Review Manual (Print Version), Chapter 1: The Process of Auditing Information Systems, Section 1.3: Mandatory Guidance, p. 24-25.
- CISA Questions, Answers & Explanations Database3, Question ID: QAE_CISA_711.
The use of which of the following would BEST enhance a process improvement program?
Options:
Model-based design notations
Balanced scorecard
Capability maturity models
Project management methodologies
Answer:
CExplanation:
Capability maturity models (CMMs) are frameworks that help organizations assess and improve their processes in various domains, such as software development, project management, service delivery, and cybersecurity1. CMMs define different levels of process maturity, from initial to optimized, and describe the characteristics and best practices of each level. By using CMMs, organizations can benchmark their current processes against a common standard, identify gaps and weaknesses, and implement improvement actions to achieve higher levels of process maturity2. CMMs can also help organizations align their processes with their strategic goals, measure their performance, and increase their efficiency, quality, and customer satisfaction3.
Therefore, the use of CMMs would best enhance a process improvement program, as they provide a systematic and structured approach to evaluate and improve processes based on proven principles and practices. Option C is the correct answer.
Option A is not correct because model-based design notations are graphical or textual languages that help designers specify, visualize, and document the structure and behavior of systems4. While they can be useful for designing and communicating complex systems, they do not directly address the process improvement aspect of a program.
Option B is not correct because balanced scorecard is a strategic management tool that helps organizations translate their vision and mission into measurable objectives and indicators. While it can be useful for monitoring and evaluating the performance of a program, it does not provide specific guidance on how to improve processes.
Option D is not correct because project management methodologies are sets of principles and practices that help organizations plan, execute, and control projects. While they can be useful for managing the scope, schedule, cost, quality, and risk of a program, they do not focus on the process improvement aspect of a program.
References:
- Guide to Process Maturity Models2
- What is CMMI? A model for optimizing development processes1
- Capability Maturity Model (CMM): A Definitive Guide3
- Model-Based Design Notations4
- Balanced Scorecard
- Project Management Methodologies
An IS auditor is analyzing a sample of accounts payable transactions for a specific vendor and identifies one transaction with a value five times as high as the average transaction. Which of the following should the auditor do NEXT?
Options:
Report the variance immediately to the audit committee
Request an explanation of the variance from the auditee
Increase the sample size to 100% of the population
Exclude the transaction from the sample population
Answer:
BExplanation:
An IS auditor is analyzing a sample of accounts payable transactions for a specific vendor and identifies one transaction with a value five times as high as the average transaction. The next step that the auditor should do is to request an explanation of the variance from the auditee. This is because the variance may indicate an error, fraud, or an unusual but legitimate transaction that requires further investigation. The auditor should not report the variance immediately to the audit committee without verifying its cause and significance. The auditor should not increase the sample size to 100% of the population without considering the cost-benefit analysis and the sampling methodology. The auditor should not exclude the transaction from the sample population without justification, as it may affect the validity and reliability of the audit results. References: CISA Review Manual (Digital Version), [ISACA Auditing Standards]
Which of the following is the MOST effective control to mitigate against the risk of inappropriate activity by employees?
Options:
User activity monitoring
Two-factor authentication
Network segmentation
Access recertification
Answer:
AExplanation:
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. Network segmentation (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
- What is 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
In which of the following system development life cycle (SDLC) phases would an IS auditor expect to find that controls have been incorporated into system specifications?
Options:
Implementation
Development
Feasibility
Design
Answer:
DExplanation:
The design phase of the system development life cycle (SDLC) is where an IS auditor would expect to find that controls have been incorporated into system specifications, because this is where the system requirements are translated into detailed design specifications that include the technical, functional, and security aspects of the system34. The implementation phase is where the system is deployed and tested, the development phase is where the system is coded and unit tested, and the feasibility phase is where the system objectives and scope are defined. References: 3: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.2 4: CISA Online Review Course, Module 4, Lesson 2
Which of the following is the MOST significant impact to an organization that does not use an IT governance framework?
Options:
adequate measurement of key risk indicators (KRIS)
Inadequate alignment of IT plans and business objectives
Inadequate business impact analysis (BIA) results and predictions
Inadequate measurement of key performance indicators (KPls)
Answer:
BExplanation:
The most significant impact to an organization that does not use an IT governance framework is inadequate alignment of IT plans and business objectives. IT governance is a framework for the governance and management of enterprise information and technology (I&T) that supports enterprise goal achievement1. IT governance helps to ensure that IT investments and activities are aligned with the business strategy, vision, and values of the organization. IT governance also helps to optimize the value of IT, manage IT-related risks, and measure and monitor IT performance1.
Without an IT governance framework, an organization may face challenges such as:
- Lack of clarity and direction for IT decision making
- Inconsistent or conflicting IT priorities and demands
- Inefficient or ineffective use of IT resources and capabilities
- Poor quality or delivery of IT services and products
- Increased exposure to IT-related threats and vulnerabilities
- Reduced customer satisfaction and trust in IT
- Missed opportunities for innovation and competitive advantage
Therefore, an organization that does not use an IT governance framework may fail to achieve its business objectives and may lose its competitive edge in the market.
References:
- COBIT 2019 Framework Introduction and Methodology, Section 1.1: What Is Governance of Enterprise I&T?
- IT Governance: Definitions, Frameworks and Planning, Section 1: What Is IT Governance?
An IS auditor is asked to review an organization's technology relationships, interfaces, and data. Which of the following enterprise architecture (EA) areas is MOST appropriate this review? (Choose Correct answer and give explanation from CISA Certification - Information Systems Auditor official book)
Options:
Reference architecture
Infrastructure architecture
Information security architecture
Application architecture
Answer:
CExplanation:
The lack of system documentation should be of most concern to an IS auditor reviewing the information systems acquisition, development, and implementation process. This is because system documentation is a vital source of information that describes the system’s purpose, functionality, design, architecture, testing, deployment, operation, and maintenance. System documentation helps the IS auditor to understand and evaluate the system’s quality, performance, security, compliance, and alignment with the business requirements and objectives. Without system documentation, the IS auditor may not be able to perform a thorough and effective audit of the system, as well as identify any issues or risks that may affect the system’s reliability or integrity12.
Data owners are not trained on the use of data conversion tools is not the most concerning issue, although it may indicate a lack of user readiness or competence for the system implementation. Data conversion tools are software applications that help users to transform data from one format or structure to another, such as from legacy systems to new systems. Data owners are users who have the responsibility and authority to manage and control the data within their domain. Data owners should be trained on how to use data conversion tools to ensure that the data is accurately and securely transferred to the new system, as well as to avoid any data loss, corruption, or inconsistency. However, data owners are not the only users who need training for the system implementation, and data conversion tools are not the only tools that need training34.
A post-implementation lessons-learned exercise was not conducted is not the most concerning issue, although it may indicate a lack of continuous improvement or learning culture for the system development and implementation process. A post-implementation lessons-learned exercise is a meeting or a session that takes place after the completion of a system implementation project, where the project team and stakeholders discuss and document the successes and failures of the project, as well as identify any best practices or areas for improvement for future projects. A post-implementation lessons-learned exercise can help to enhance the project management skills, knowledge, and performance of the project team and stakeholders, as well as to avoid repeating the same mistakes or problems in future projects56.
System deployment is routinely performed by contractors is not the most concerning issue, although it may pose some challenges or risks for the system implementation process. System deployment is the final stage of the system development life cycle (SDLC), where the system is installed and configured on the target environment and made available for use by end-users. System deployment can be performed by internal staff or external contractors, depending on the availability, expertise, and cost of resources. System deployment by contractors may offer some benefits such as faster delivery, lower cost, or higher quality than internal staff. However, system deployment by contractors may also introduce some risks such as loss of control, dependency, or security breaches over the system implementation process
Transaction records from a business database were inadvertently deleted, and system operators decided to restore from a snapshot copy. Which of the following provides assurance that the BEST transactions were recovered successfully?
Options:
Review transaction recovery logs to ensure no errors were recorded.
Recount the transaction records to ensure no records are missing.
Rerun the process on a backup machine to verify the results are the same.
Compare transaction values against external statements to verify accuracy.
Answer:
BExplanation:
Recounting the transaction records to ensure no records are missing provides assurance that the best transactions were recovered successfully from a snapshot copy. This is because recounting the transaction records can verify that the number of records in the restored database matches the number of records in the snapshot copy, which represents the state of the database before the deletion occurred. Recounting the transaction records can also detect any data corruption or inconsistency that may have occurred during the restore process1.
Reviewing transaction recovery logs to ensure no errors were recorded is not the best answer, because transaction recovery logs may not capture all the details or issues that may affect the data quality or integrity. Transaction recovery logs are mainly used to monitor and troubleshoot the restore process, but they may not reflect the actual content or accuracy of the restored data2.
Rerunning the process on a backup machine to verify the results are the same is not the best answer, because rerunning the process may introduce additional errors or inconsistencies that may affect the data quality or integrity. Rerunning the process may also consume more time and resources than necessary, and it may not guarantee that the results are identical to the original data3.
Comparing transaction values against external statements to verify accuracy is not the best answer, because external statements may not be available or reliable for all transactions. External statements are documents or reports that provide information about transactions from a third-party source, such as a bank, a vendor, or a customer. However, external statements may not cover all transactions, or they may have different formats, standards, or timeliness than the internal data
Which of the following responses to risk associated with segregation of duties would incur the LOWEST initial cost?
Options:
Risk acceptance
Risk mitigation
Risk transference
Risk reduction
Answer:
AExplanation:
Segregation of duties is a fundamental concept in cybersecurity and information security. It refers to the practice of dividing critical tasks and responsibilities among different individuals or roles within an organization to reduce the risk of fraud, error, or unauthorized activities1. Segregation of duties is designed to prevent unilateral actions within an organization’s workflow, which can result in damaging events that would exceed the organization’s risk tolerance2.
There are different types of responses to risk associated with segregation of duties, depending on the level of risk and the cost-benefit analysis. Some of the common responses are:
- Risk acceptance: This means acknowledging a risk and deciding to tolerate it without taking any corrective actions. This response is usually chosen when the risk is low or the cost of mitigation is too high3.
- Risk mitigation: This means taking steps ahead of time to lessen the effects of a risk and make it less likely to happen. Some examples of mitigation strategies are making backup plans, setting up early warning systems, and staying away from high-risk areas or activities4.
- Risk transference: This means shifting the negative impact of a risk and/or the responsibility for managing the risk response to a third party. Some examples of transference strategies are outsourcing, insurance, or contracts5.
- Risk reduction: This means reducing the probability and/or severity of the risk below a threshold of acceptability. Some examples of reduction strategies are implementing controls, policies, or procedures to prevent or detect risks6.
Based on these definitions, the response to risk associated with segregation of duties that would incur the lowest initial cost is A. Risk acceptance. This is because risk acceptance does not require any additional resources or actions to address the risk. However, risk acceptance also implies that the organization is willing to bear the consequences of the risk if it occurs, which could be costly in the long run.
Therefore, the correct answer to your question is A. Risk acceptance.
Which of the following should an IS auditor use when verifying a three-way match has occurred in an enterprise resource planning (ERR) system?
Options:
Bank confirmation
Goods delivery notification
Purchase requisition
Purchase order
Answer:
DExplanation:
A three-way match is a process of verifying that a purchase order, a goods receipt and an invoice are consistent before making a payment1. A three-way match ensures that the organization only pays for the goods or services that it ordered and received, and that the prices and quantities are accurate. A three-way match can prevent errors, fraud and overpayments in the accounts payable process.
An IS auditor should use a purchase order when verifying a three-way match has occurred in an enterprise resource planning (ERP) system. A purchase order is a document that authorizes a purchase transaction and specifies the items, quantities, prices and terms of the order2. A purchase order is the first document in the three-way match process, and it serves as the basis for comparing the goods receipt and the invoice. An IS auditor can use a purchase order to check if the ERP system has correctly recorded, matched and approved the three documents before making a payment.
The other options are not as useful for verifying a three-way match. A bank confirmation is a document that verifies the balance and activity of a bank account3. A bank confirmation can be used to confirm that a payment has been made or received, but it does not provide information about the details of the purchase transaction or the three-way match process. A goods delivery notification is a document that informs the buyer that the goods have been shipped or delivered by the seller4. A goods delivery notification can be used to track the status of the delivery, but it does not provide information about the quantity or quality of the goods or the invoice amount. A purchase requisition is a document that requests authorization to purchase goods or services from a specific supplier2. A purchase requisition can be used to initiate the purchasing process, but it does not provide information about the actual purchase order, goods receipt or invoice.
References:
- Bank Confirmation - Overview, How It Works, Importance3
- What is Goods Delivery Note? | Definition & Example4
- What Is Three-Way Matching & Why Is It Important? | NetSuite1
- Enterprise Resource Planning (ERP) - Definition, Types, Uses2
Which of the following is the GREATEST advantage of outsourcing the development of an e-banking solution when in-house technical expertise is not available?
Options:
Lower start-up costs
Reduced risk of system downtime
Direct oversight of risks
Increased ability to adapt the system
Answer:
AExplanation:
Outsourcing the development of an e-banking solution when in-house technical expertise is not available can significantly reduce start-up costs. This is because the organization can avoid the expenses associated with hiring and training a full-time development team, purchasing necessary hardware and software, and maintaining the system1. While outsourcing can also potentially reduce the risk of system downtime, increase the ability to adapt the system, and provide direct oversight of risks, these benefits are not as immediate or guaranteed as the cost savings123.
References: Maxicus1, Forbes2, Strategy& - PwC3
An organization outsourced its IS functions to meet its responsibility for disaster recovery, the organization should:
Options:
discontinue maintenance of the disaster recovery plan (DRP>
coordinate disaster recovery administration with the outsourcing vendor
delegate evaluation of disaster recovery to a third party
delegate evaluation of disaster recovery to internal audit
Answer:
BExplanation:
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]
Which of following areas is MOST important for an IS auditor to focus on when reviewing the maturity model for a technology organization?
Options:
Standard operating procedures
Service level agreements (SLAs)
Roles and responsibility matrix
Business resiliency
Answer:
CExplanation:
A maturity model for a technology organization is a tool that measures the progress and capability of the IT function in relation to its goals, processes, and practices. A maturity model can help identify gaps and areas for improvement, as well as benchmark the IT function against industry standards or best practices. One of the key aspects of a maturity model is the definition and clarity of roles and responsibilities for the IT function and its stakeholders. A roles and responsibility matrix, such as a RACI matrix, is a document that clarifies who is responsible, accountable, consulted, and informed for each task or deliverable in a project or process. A roles and responsibility matrix can help avoid confusion, duplication, or omission of work, as well as ensure accountability and communication among the IT function and its customers, partners, and suppliers. Therefore, an IS auditor should focus on reviewing the roles and responsibility matrix when evaluating the maturity model for a technology organization.
A standard operating procedure (SOP) is a document that describes the steps and instructions for performing a routine or repetitive task or process. SOPs are important for ensuring consistency, quality, and compliance in the IT function, but they are not directly related to the maturity model. A service level agreement (SLA) is a contract that defines the expectations and obligations between an IT service provider and its customers. SLAs are important for ensuring customer satisfaction, performance measurement, and dispute resolution in the IT function, but they are not directly related to the maturity model. A business resiliency plan is a document that outlines how an IT function will continue to operate or recover from a disruption or disaster. Business resiliency is important for ensuring availability, reliability, and security in the IT function, but it is not directly related to the maturity model. References: 1: Maturity Models for IT & Technology | Splunk 2: Responsibility assignment matrix - Wikipedia 3: Roles and Responsibilities Matrix - SDLCforms
Which of the following applications has the MOST inherent risk and should be prioritized during audit planning?
Options:
A decommissioned legacy application
An onsite application that is unsupported
An outsourced accounting application
An internally developed application
Answer:
CExplanation:
An outsourced accounting application has the most inherent risk and should be prioritized during audit planning because it involves external parties, sensitive data, and complex transactions that are susceptible to material misstatement, error, or fraud12. An outsourced accounting application also requires more oversight and monitoring from the internal audit department to ensure compliance with the service level agreement and the organization’s policies and standards3.
References
1: Inherent Risk: Definition, Examples, and 3 Types of Audit Risks 2: 3 Types of Audit Risk - Inherent, Control and Detection - Accountinguide 3: IS Audit Basics: The Core of IT Auditing
A small IT department has embraced DevOps, which allows members of this group to deploy code to production and maintain some development access to automate releases. Which of the following is the MOST effective control?
Options:
Enforce approval prior to deployment by a member of the team who has not taken part in the development.
The DevOps team provides an annual policy acknowledgment that they did not develop and deploy the same code.
Annual training reinforces the need to maintain segregation between developers and deployers of code
The IT compliance manager performs weekly reviews to ensure the same person did not develop and deploy code.
Answer:
AExplanation:
The most effective control to maintain segregation of duties in a DevOps environment is A. Enforce approval prior to deployment by a member of the team who has not taken part in the development. Segregation of duties (SoD) is a principle that requires multiple actors to complete a task to reduce the risk of fraud, error, or abuse1. In a DevOps environment, where developers and operators work together to deliver software faster and more reliably, SoD may seem to be incompatible or impractical. However, SoD can still be achieved by implementing controls that ensure that no single person can develop, test, and deploy code without oversight or review2.
Enforcing approval prior to deployment by a member of the team who has not taken part in the development is an effective control that ensures that code changes are verified and validated by a peer before they are released to production. This control can help prevent or detect any unauthorized or malicious modifications, errors, or vulnerabilities in the code, and ensure that the code meets the quality and security standards3. This control can also promote collaboration and feedback among the team members, and improve the transparency and accountability of the software delivery process3.
Which of the following is the MOST important consideration when developing tabletop exercises within a cybersecurity incident response plan?
Options:
Ensure participants are selected from all cross-functional units in the organization.
Create exercises that are challenging enough to prove inadequacies in the current incident response plan.
Ensure the incident response team will have enough distractions to simulate real-life situations.
Identify the scope and scenarios that are relevant to current threats faced by the organization.
Answer:
DExplanation:
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
Audit observations should be FIRST communicated with the auditee:
Options:
when drafting the report.
during fieldwork.
at the end of fieldwork.
within the audit report
Answer:
BExplanation:
Audit observations are the findings and recommendations that result from an audit engagement. Audit observations should be first communicated with the auditee during fieldwork, which is the stage of the audit process where the auditor collects and analyzes evidence to evaluate the audit objectives1. Communicating audit observations during fieldwork has several benefits, such as2:
- It allows the auditor to verify the accuracy and completeness of the observations, and to obtain additional information or clarification from the auditee if needed.
- It enables the auditor to discuss the root causes, impacts, and risks of the observations, and to solicit the auditee’s input on possible corrective actions and implementation timelines.
- It helps to build rapport and trust between the auditor and the auditee, and to avoid surprises or disagreements at the end of the audit.
- It facilitates timely resolution of audit observations, and reduces the risk of audit delays or disputes.
Therefore, option B is the correct answer.
Option A is not correct because communicating audit observations when drafting the report is too late, as it may lead to misunderstandings, conflicts, or revisions that could have been avoided if the observations were communicated earlier. Option C is not correct because communicating audit observations at the end of fieldwork is also not ideal, as it may not leave enough time for the auditor and the auditee to discuss and agree on the observations and recommendations. Option D is not correct because communicating audit observations within the audit report is the final step of the audit process, not the first.
References:
- Audit Process Overview1
- Communicating Internal Audit Findings: Best Practices for Success2
Which of the following BEST contributes to the quality of an audit of a business-critical application?
Options:
Assigning the audit to independent external auditors
Reviewing previous findings reported by the application owner
Identifying common coding errors made by the development team
Involving the application owner early in the audit planning process
Answer:
DExplanation:
Involving the application owner early in the audit planning process is the best way to contribute to the quality of an audit of a business-critical application. The application owner has a deep understanding of the application and its business context, which can provide valuable insights for the audit. Early involvement can also help ensure that the audit is aligned with the business objectives and risks, and that any potential issues are identified and addressed promptly12.
References:
- Business Critical Applications: An In-Depth Look
- Framework for Audit Quality - IFAC
Which of the following risk scenarios is BEST addressed by implementing policies and procedures related to full disk encryption?
Options:
Data leakage as a result of employees leaving to work for competitors
Noncompliance fines related to storage of regulated information
Unauthorized logical access to information through an application interface
Physical theft of media on which information is stored
Answer:
DExplanation:
Full disk encryption (FDE) is a means of protecting information by encrypting all of the data on a disk, including temporary files, programs, and system files1. FDE is best suited for addressing the risk scenario of physical theft of media on which information is stored, as it prevents unauthorized access to the data even if the device is lost or stolen2. FDE does not prevent data leakage as a result of employees leaving to work for competitors, as they may still have access to the data while using the device or copy the data to another device before leaving. FDE does not prevent noncompliance fines related to storage of regulated information, as it does not ensure that the data is stored in accordance with the applicable laws and regulations. FDE does not prevent unauthorized logical access to information through an application interface, as it does not control the access rights and permissions of users and applications. *References: According to the ISACA IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals, section 2402 Planning, “The IS audit and assurance professional should identify and assess risk relevant to the area under review.” 3 One of the risk factors to consider is “the sensitivity of information processed, stored or transmitted by the system” 3. FDE is one of the possible controls to mitigate the risk of unauthorized disclosure of sensitive information due to physical theft of media.
An organization has partnered with a third party to transport backup drives to an offsite storage facility. Which of the following is MOST important before sending the drives?
Options:
Creating a chain of custody to accompany the drive in transit
Ensuring data protection is aligned with the data classification policy
Encrypting the drive with strong protection standards
Ensuring the drive is placed in a tamper-evident mechanism
Answer:
CExplanation:
Before sending backup drives to an offsite storage facility, the most important thing to do is to encrypt the drive with strong protection standards. This is because encryption ensures effective security where information cannot be intercepted and used to harm the organization or its customers. Encryption also protects the data from unauthorized access, modification, or deletion in case the drive is lost, stolen, or damaged during transit or storage. Encryption of backup drives is especially important for public safety organizations that handle sensitive or personally identifiable information, such as medical records, criminal records, or emergency communications12.
An IS auditor is assigned to review the IS department s quality procedures. Upon contacting the IS manager, the auditor finds that there is an informal unwritten set of standards Which of the following should be the auditor's NEXT action1?
Options:
Make recommendations to IS management as to appropriate quality standards
Postpone the audit until IS management implements written standards
Document and lest compliance with the informal standards
Finalize the audit and report the finding
Answer:
CExplanation:
The auditor’s next action after finding that there is an informal unwritten set of standards in the IS department is to document and test compliance with the informal standards. This is because the auditor’s role is to evaluate the adequacy and effectiveness of the existing controls, regardless of whether they are formal or informal, written or unwritten. The auditor should also assess the risks and implications of having informal standards, such as lack of consistency, accountability, or traceability. The auditor should not make recommendations, postpone the audit, or finalize the audit without performing the audit procedures. References:
- CISA Review Manual (Digital Version), Chapter 2, Section 2.21
- CISA Online Review Course, Domain 1, Module 1, Lesson 12
An IS auditor has been tasked to review the processes that prevent fraud within a business expense claim system. Which of the following stakeholders is MOST important to involve in this review?
Options:
Information security manager
Quality assurance (QA) manager
Business department executive
Business process owner
Answer:
DExplanation:
The business process owner is the most important stakeholder to involve in the review of the processes that prevent fraud within a business expense claim system. This is because the business process owner is responsible for defining, implementing, and monitoring the business rules and policies that govern the expense claim process. The business process owner also has the authority and accountability to approve or reject expense claims, as well as to investigate and report any suspicious or fraudulent activities. The business process owner can provide valuable insights and feedback to the IS auditor on the effectiveness and efficiency of the current processes, as well as the potential risks and controls that need to be addressed12.
The information security manager is not the most important stakeholder because their role is mainly focused on ensuring the confidentiality, integrity, and availability of the information systems and data that support the expense claim process. The information security manager can help the IS auditor with assessing the technical aspects of the system, such as access controls, encryption, logging, and backup, but they may not have sufficient knowledge or authority over the business rules and policies that prevent fraud1.
The quality assurance (QA) manager is not the most important stakeholder because their role is mainly focused on ensuring the quality and reliability of the software applications and systems that support the expense claim process. The QA manager can help the IS auditor with testing and verifying the functionality and performance of the system, but they may not have sufficient knowledge or authority over the business rules and policies that prevent fraud1.
The business department executive is not the most important stakeholder because their role is mainly focused on overseeing the strategic objectives and financial performance of the business department that uses the expense claim system. The business department executive can help the IS auditor with understanding the business context and needs of the expense claim process, but they may not have sufficient knowledge or authority over the operational details and controls that prevent fraud
When reviewing a business case for a proposed implementation of a third-party system, which of the following should be an IS auditor's GREATEST concern?
Options:
Lack of ongoing maintenance costs
Lack of training materials
Lack of plan for pilot implementation
Lack of detailed work breakdown structure
Answer:
AExplanation:
The IS auditor’s greatest concern when reviewing a business case for a proposed implementation of a third-party system should be A. Lack of ongoing maintenance costs. This is because ongoing maintenance costs are an essential part of the total cost of ownership (TCO) of a third-party system, and they can have a significant impact on the return on investment (ROI) and the feasibility of the project. If the business case does not include ongoing maintenance costs, it may underestimate the true cost of the project and overestimate the benefits. This could lead to poor decision making and unrealistic expectations.
Lack of training materials (B), lack of plan for pilot implementation ©, and lack of detailed work breakdown structure (D) are also potential issues that could affect the quality and success of the project, but they are not as critical as lack of ongoing maintenance costs. Training materials can be developed or acquired later, pilot implementation can be planned during the project initiation or planning phase, and work breakdown structure can be refined as the project progresses. However, ongoing maintenance costs are difficult to change or estimate once the project is approved and implemented, and they can have long-term implications for the organization. Therefore, they should be included and analyzed in the business case.
Which of the following physical controls provides the GREATEST assurance that only authorized individuals can access a data center?
Options:
The data center is patrolled by a security guard.
Access to the data center is monitored by video cameras.
ID badges must be displayed before access is granted
Access to the data center is controlled by a mantrap.
Answer:
DExplanation:
Access to the data center is controlled by a mantrap provides the greatest assurance that only authorized individuals can access a data center. A mantrap is a physical security device that consists of a small space with two sets of interlocking doors, such that the first set of doors must close before the second set opens1. A mantrap prevents unauthorized entry by requiring authentication at both doors, such as biometric scanners, card readers, or PIN codes. A mantrap also prevents tailgating, which is the act of following an authorized person into a restricted area without proper authorization2. A mantrap can also detect and trap intruders who attempt to force their way through the doors.
The other options are less effective physical controls for data center access. The data center is patrolled by a security guard is a deterrent measure, but it does not prevent unauthorized access by itself. A security guard may not be able to monitor all entry points, or may be distracted, bribed, or overpowered by intruders. Access to the data center is monitored by video cameras is a detective measure, but it does not prevent unauthorized access either. Video cameras can record the activities of intruders, but they cannot stop them from entering or alert the security personnel in real time. ID badges must be displayed before access is granted is a preventive measure, but it relies on human verification, which can be prone to errors or manipulation. ID badges can also be lost, stolen, or forged by intruders.
References:
- Mantrap (access control) - Wikipedia1
- Tailgating (security) - Wikipedia2
The record-locking option of a database management system (DBMS) serves to.
Options:
eliminate the risk of concurrent updates to a record
allow database administrators (DBAs) to record the activities of users.
restrict users from changing certain values within records.
allow users to lock others out of their files.
Answer:
AExplanation:
The record-locking option of a database management system (DBMS) serves to eliminate the risk of concurrent updates to a record by different users or transactions. Record locking is a technique of preventing simultaneous access to data in a database, to prevent inconsistent results1. For example, if two bank clerks try to update the same bank account for two different transactions, record locking can ensure that only one clerk can modify the record at a time, while the other has to wait until the lock is released. This way, the record will reflect both transactions correctly and avoid data corruption.
Record locking does not serve to allow database administrators (DBAs) to record the activities of users. This is a function of auditing or logging, which can track the actions performed by users on the database2. Record locking does not affect the ability of DBAs to monitor or audit user activities.
Record locking does not serve to restrict users from changing certain values within records. This is a function of access control or authorization, which can enforce rules or policies on what data users can view or modify2. Record locking does not affect the permissions or privileges of users on the database.
Record locking does not serve to allow users to lock others out of their files. This is a function of encryption or password protection, which can secure files from unauthorized access or modification3. Record locking does not affect the security or confidentiality of files on the database.
References:
- Record locking - Wikipedia1
- Database security - Wikipedia2
- File system permissions - Wikipedia3
An IS auditor has identified deficiencies within the organization's software development life cycle policies. Which of the following should be done NEXT?
Options:
Document the findings in the audit report.
Identify who approved the policies.
Escalate the situation to the lead auditor.
Communicate the observation to the auditee.
Answer:
DExplanation:
An IS auditor has identified deficiencies within the organization’s software development life cycle (SDLC) policies. The SDLC is the process of planning, developing, testing, and deploying software applications1. SDLC policies are the guidelines and standards that govern the SDLC process and ensure its quality, security, and compliance2. Deficiencies in SDLC policies can lead to various risks, such as:
- Software errors, bugs, or vulnerabilities that can affect the functionality, reliability, or security of the applications3
- Software failures, delays, or overruns that can affect the delivery, performance, or customer satisfaction of the applications3
- Software non-compliance that can result in legal, regulatory, or contractual violations or penalties3
The next step that the IS auditor should do after identifying deficiencies in SDLC policies is to communicate the observation to the auditee. The auditee is the person or entity that is subject to the audit and is responsible for the area being audited4. In this case, the auditee could be the software development manager, the project manager, or the senior management of the organization. Communicating the observation to the auditee is important for several reasons:
- It allows the IS auditor to verify the accuracy and validity of the observation and gather additional evidence or information from the auditee4
- It gives the auditee an opportunity to respond to the observation and provide their perspective, explanation, or justification for the deficiencies4
- It enables the IS auditor to discuss with the auditee the potential impact, root cause, and remediation plan for the deficiencies4
- It fosters a collaborative and constructive relationship between the IS auditor and the auditee and promotes transparency and accountability in the audit process4
The other options are not as appropriate as communicating the observation to the auditee. Documenting the findings in the audit report is a later step that should be done after communicating with the auditee and finalizing the observation. Identifying who approved the policies is not relevant for addressing the deficiencies and may imply blame or fault on a specific person or group. Escalating the situation to the lead auditor is not necessary unless there is a serious disagreement or conflict with the auditee that cannot be resolved by normal communication. Therefore, option D is the correct answer.
References:
- What Is The Software Development Life Cycle? | PagerDuty
- Software Development Life Cycle (SDLC) Policy | StrongDM
- What Is SDLC? Best Phases, Methodologies, and Benefits Revealed - Kellton
- Communicating Audit Findings
Which of the following is the BEST way to prevent social engineering incidents?
Options:
Maintain an onboarding and annual security awareness program.
Ensure user workstations are running the most recent version of antivirus software.
Include security responsibilities in job descriptions and require signed acknowledgment.
Enforce strict email security gateway controls
Answer:
AExplanation:
Maintaining an onboarding and annual security awareness program is the best way to prevent social engineering incidents because it can educate the users about the common techniques and tactics used by social engineers and how to avoid falling victim to them. Ensuring user workstations are running the most recent version of antivirus software, including security responsibilities in job descriptions and requiring signed acknowledgment, and enforcing strict email security gateway controls are all good security practices, but they do not directly address the human factor that is exploited by social engineering. References:
- ISACA, CISA Review Manual, 27th Edition, 2020, p. 3671
- ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription2
Which of the following BEST enables an organization to improve the effectiveness of its incident response team?
Options:
Conducting periodic testing and incorporating lessons learned
Increasing the mean resolution time and publishing key performance indicator (KPI) metrics
Disseminating incident response procedures and requiring signed acknowledgment by team members
Ensuring all team members understand information systems technology
Answer:
AExplanation:
Conducting periodic testing and incorporating lessons learned is the best way to improve the effectiveness of an incident response team. This allows the team to practice their response procedures, identify any gaps or weaknesses in their response, and learn from their mistakes. It also helps to keep the team’s skills sharp and up-to-date. The lessons learned from these tests can then be used to improve the team’s procedures and performance12. While understanding information systems technology, disseminating incident response procedures, and publishing KPI metrics can contribute to the effectiveness of the team, they do not provide the same level of continuous improvement as periodic testing and learning from experience.
When designing a data analytics process, which of the following should be the stakeholder's role in automating data extraction and validation?
Options:
Indicating which data elements are necessary to make informed decisions
Allocating the resources necessary to purchase the appropriate software packages
Performing the business case analysis for the data analytics initiative
Designing the workflow necessary for the data analytics tool to evaluate the appropriate data
Answer:
AExplanation:
The stakeholder’s role in automating data extraction and validation is to indicate which data elements are necessary to make informed decisions. The stakeholder is the person who has a vested interest in the outcome of the data analytics process and can provide the business context and requirements for the analysis. The stakeholder can help the data analyst to identify the relevant data sources, the key performance indicators (KPIs), and the expected results of the analysis.
References
What Is the Data Analysis Process? 5 Key Steps to Follow - G2
What’s the Best Approach to Data Analytics? - Harvard Business Review
Weekly challenge 1 - GitHub: Let’s build from here
A data center's physical access log system captures each visitor's identification document numbers along with the visitor's photo. Which of the following sampling methods would be MOST useful to an IS auditor conducting compliance testing for the effectiveness of the system?
Options:
Quota sampling
Haphazard sampling
Attribute sampling
Variable sampling
Answer:
CExplanation:
Attribute sampling is a method of audit sampling that is used to test the effectiveness of controls by measuring the rate of deviation from a prescribed procedure or attribute. Attribute sampling is suitable for testing compliance with the data center’s physical access log system, as the auditor can compare the identification document numbers and photos of the visitors with the records in the system and determine whether there are any discrepancies or errors. Attribute sampling can also provide an estimate of the deviation rate in the population and allow the auditor to draw a conclusion about the operating effectiveness of the control.
Variable sampling, on the other hand, is a method of audit sampling that is used to estimate the amount or value of a population by measuring a characteristic of interest, such as monetary value, quantity, or size. Variable sampling is not appropriate for testing compliance with the data center’s physical access log system, as the auditor is not interested in estimating the value of the population, but rather in testing whether the system is operating as intended.
Quota sampling and haphazard sampling are both examples of non-statistical sampling methods that do not use probability theory to select a sample. Quota sampling involves selecting a sample based on certain criteria or quotas, such as age, gender, or location. Haphazard sampling involves selecting a sample without any specific plan or method. Both methods are not suitable for testing compliance with the data center’s physical access log system, as they do not ensure that the sample is representative of the population and do not allow the auditor to measure the sampling risk or project the results to the population.
Therefore, attribute sampling is the most useful sampling method for an IS auditor conducting compliance testing for the effectiveness of the data center’s physical access log system.
References:
- Audit Sampling - What Is It, Methods, Example, Advantage, Reason
- ISA 530: Audit sampling | ICAEW
In which phase of the internal audit process is contact established with the individuals responsible for the business processes in scope for review?
Options:
Planning phase
Execution phase
Follow-up phase
Selection phase
Answer:
AExplanation:
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
- Audit Process | The Office of Internal Audit - University of Oregon
While evaluating the data classification process of an organization, an IS auditor's PRIMARY focus should be on whether:
Options:
data classifications are automated.
a data dictionary is maintained.
data retention requirements are clearly defined.
data is correctly classified.
Answer:
DExplanation:
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
An IS audit reveals that an organization operating in business continuity mode during a pandemic situation has not performed a simulation test of the
business continuity plan (BCP). Which of the following is the auditor's BEST course of action?
Options:
Confirm the BCP has been recently updated.
Review the effectiveness of the business response.
Raise an audit issue for the lack of simulated testing.
Interview staff members to obtain commentary on the BCP's effectiveness.
Answer:
BExplanation:
This is because the auditor’s primary objective is to evaluate the adequacy and performance of the business continuity plan (BCP) in ensuring the continuity and resilience of the organization’s critical functions and processes during a disruption. The auditor should review the actual results and outcomes of the business response, such as the recovery time, recovery point, service level, customer satisfaction, and incident management, and compare them with the predefined objectives and criteria of the BCP. The auditor should also identify and analyze any gaps, issues, or lessons learned from the business response, and provide recommendations for improvement12.
Answer A. Confirm the BCP has been recently updated. is not the best answer, because it is not directly related to the auditor’s course of action. Confirming the BCP has been recently updated is a part of the audit planning and scoping process, not the audit execution or reporting process. The auditor should confirm the BCP has been recently updated before conducting the audit, not after revealing that a simulation test has not been performed. Moreover, confirming the BCP has been recently updated does not provide sufficient evidence of the effectiveness of the business response12.
Answer C. Raise an audit issue for the lack of simulated testing. is not the best answer, because it is not relevant to the auditor’s course of action. Raising an audit issue for the lack of simulated testing is a part of the audit reporting and follow-up process, not the audit execution or evaluation process. The auditor should raise an audit issue for the lack of simulated testing after reviewing the effectiveness of the business response, not before or instead of doing so. Furthermore, raising an audit issue for the lack of simulated testing does not address the root cause or impact of the problem, nor does it provide any constructive feedback or guidance for improvement12.
Answer D. Interview staff members to obtain commentary on the BCP’s effectiveness. is not the best answer, because it is not sufficient to guide the auditor’s course of action. Interviewing staff members to obtain commentary on the BCP’s effectiveness is a part of the audit evidence collection and analysis process, not the audit evaluation or conclusion process. The auditor should interview staff members to obtain commentary on the BCP’s effectiveness as one of the sources of information, not as the only or main source of information. Additionally, interviewing staff members to obtain commentary on the BCP’s effectiveness may be subjective, biased, or incomplete, and may not reflect the actual performance or outcomes of the business response12.
References:
- Business Continuity Management Audit/Assurance Program
- Business Continuity Plan Testing: Types and Best Practices
Which of the following is MOST important to consider when reviewing an organization's defined data backup and restoration procedures?
Options:
Business continuity plan (BCP)
Recovery point objective (RPO)
Mean time to restore (MTTR)
Mean time between failures (MTBF)
Answer:
BExplanation:
A recovery point objective (RPO) is the maximum acceptable amount of data loss after an unplanned data-loss incident, expressed as an amount of time. This is generally thought of as the point in time before the event at which data can be successfully recovered – that is, the time elapsed since the most recent reliable backup1. RPOs are important to consider when reviewing an organization’s defined data backup and restoration procedures, because they determine how frequently the organization needs to perform backups, and how much data it can afford to lose in case of a disaster. RPOs are usually defined based on the business impact and criticality of the data, as well as the compliance and regulatory requirements. For example, a financial institution may have a very low RPO (such as a few minutes or seconds) for its transactional data, while a research institute may have a higher RPO (such as a few hours or days) for its experimental data.
The other possible options are:
- A. Business continuity plan (BCP): A BCP is a document that outlines how an organization will continue to operate or resume its critical functions and processes in the event of a disruption or disaster. A BCP includes various elements, such as risk assessment, business impact analysis, recovery strategies, roles and responsibilities, communication plan, and testing and maintenance. A BCP is related to an organization’s defined data backup and restoration procedures, but it is not the most important factor to consider when reviewing them. A BCP defines the recovery objectives and strategies for the entire organization, while the data backup and restoration procedures are more specific and technical in nature.
- C. Mean time to restore (MTTR): MTTR is a metric that measures the average time it takes to restore a system or service after a failure or outage. MTTR is an indicator of the efficiency and effectiveness of an organization’s recovery process, as well as the availability and reliability of its systems or services. MTTR is related to an organization’s defined data backup and restoration procedures, but it is not the most important factor to consider when reviewing them. MTTR reflects the actual performance of the recovery process, while the data backup and restoration procedures define the expected steps and actions for the recovery process.
- D. Mean time between failures (MTBF): MTBF is a metric that measures the average time between failures or outages of a system or service. MTBF is an indicator of the quality and durability of an organization’s systems or services, as well as their susceptibility to failures or outages. MTBF is related to an organization’s defined data backup and restoration procedures, but it is not the most important factor to consider when reviewing them. MTBF reflects the potential frequency of failures or outages, while the data backup and restoration procedures define the contingency plans for failures or outages.
Which of the following is the GREATEST advantage of vulnerability scanning over penetration testing?
Options:
The testing produces a lower number of false positive results
Network bandwidth is utilized more efficiently
Custom-developed applications can be tested more accurately
The testing process can be automated to cover large groups of assets
Answer:
DExplanation:
The greatest advantage of vulnerability scanning over penetration testing is that the testing process can be automated to cover large groups of assets. Vulnerability scanning is an automated, high-level security test that reports its findings of known vulnerabilities in systems, networks, applications, and devices. Vulnerability scanning can be performed frequently, quickly, and efficiently to scan a large number of assets and identify potential weaknesses that need to be addressed. Vulnerability scanning can also help organizations comply with security standards and regulations, such as PCI DSS1.
The other options are not as advantageous as option D, as they may not reflect the true benefits or limitations of vulnerability scanning compared to penetration testing. The testing produces a lower number of false positive results, but this is not necessarily true, as vulnerability scanning may report vulnerabilities that are not exploitable or relevant in the context of the organization. Network bandwidth is utilized more efficiently, but this may not be a significant advantage, as vulnerability scanning may still consume considerable network resources depending on the scope and frequency of the scans. Custom-developed applications can be tested more accurately, but this is also not true, as vulnerability scanning may not be able to detect complex or unknown vulnerabilities that require manual analysis or exploitation.
References:
- 1: Vulnerability scanning vs penetration testing: What’s the difference? | TechRepublic
- 2: Vulnerability Scanning vs. Penetration Testing - Fortinet
- 3: Penetration Test Vs Vulnerability Scan | Digital Defense
- 4: Penetration Testing vs. Vulnerability Scanning: What’s the difference?
- 5: Penetration Testing vs. Vulnerability Scanning | Secureworks
- 6: PCI DSS Quick Reference Guide - PCI Security Standards Council
Which of the following findings should be of GREATEST concern to an IS auditor reviewing an organization s newly implemented online security awareness program'?
Options:
Only new employees are required to attend the program
Metrics have not been established to assess training results
Employees do not receive immediate notification of results
The timing for program updates has not been determined
Answer:
BExplanation:
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 also issues 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