Isaca CISA Dumps

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

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

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

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

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

 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

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

Some of the web sources that support this answer are:

Performance Measurement Guide for Information Security

ISO 27001 Annex A.5 - Information Security Policies

[CISA Certified Information Systems Auditor – Question0551]

 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

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

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

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.

 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

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.

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

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

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

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

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

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

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

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

 The 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. 

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

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

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

CISA Review Manual, 27th Edition, pages 383-3841

CISA Review Questions, Answers & Explanations Database, Question ID: 258

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

 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

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

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

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

Understanding the 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

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

CISA Review Manual (Digital Version), Chapter 7, Section 7.11

CISA Review Questions, Answers & Explanations Database, Question ID 205

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

The 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. 

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. 

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

 The most important reason to classify a disaster recovery plan (DRP) as confidential is to reduce the risk of data leakage that could lead to an attack. A DRP contains sensitive information about the organization’s IT infrastructure, systems, processes, and procedures for recovering from a disaster. If this information falls into the wrong hands, it could be exploited by malicious actors to launch targeted attacks, sabotage recovery efforts, or extort ransom. Therefore, a DRP should be protected from unauthorized access, disclosure, modification, or destruction.

The other options are not as important as reducing the risk of data leakage that could lead to an attack:

Ensuring compliance with the data classification policy is a good practice, but it is not a sufficient reason to classify a DRP as confidential. The data classification policy should reflect the level of risk and impact associated with each type of data, and a DRP should be classified as confidential based on its potential harm if compromised.

Protecting the plan from unauthorized alteration is a valid concern, but it is not a primary reason to classify a DRP as confidential. A DRP should be protected from unauthorized alteration by implementing access controls, audit trails, version control, and change management processes. Classifying a DRP as confidential may deter some unauthorized alterations, but it does not prevent them.

Complying with business continuity best practice is a desirable goal, but it is not a compelling reason to classify a DRP as confidential. Business continuity best practice may recommend classifying a DRP as confidential, but it does not mandate it. The decision to classify a DRP as confidential should be based on a risk assessment and a cost-benefit analysis.

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

CISA Review Manual, 27th Edition, pages 449-4501

CISA Review Questions, Answers & Explanations Database, Question ID: 2572

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

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

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

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

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

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

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

 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.

 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

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

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

 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. 

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

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

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

CISA Review Questions, Answers & Explanations Database, Question ID 225

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

 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

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

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

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

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

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

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

CISA Review Questions, Answers & Explanations Database, Question ID 226

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

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

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

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

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

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

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

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

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

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

The 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

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

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

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

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

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

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

CISA Review Manual (Digital Version), Chapter 7, Section 7.51

CISA Review Questions, Answers & Explanations Database, Question ID 220

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

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

References

ISACA CISA Review Manual, 27th Edition, page 254

4 Types of Internal Control Weaknesses

ACCT 4631 - Internal Auditing: CIA Quiz Topic 6 Flashcards

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

References

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

A digital signature is a cryptographic technique that uses the sender’s private key to generate a unique code for a message or document. The receiver can use the sender’s public key to verify the authenticity and integrity of the message or document. A digital signature can prevent unauthorized change, as any modification to the message or document will invalidate the signature and alert the receiver of tampering.

References

What is a digital signature?

Digital Signature - an overview | ScienceDirect Topics

ISACA CISA Review Manual, 27th Edition, page 253

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

References

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

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

References

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

The 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

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

Access to production source and object programs is the best way to ensure that effective change management is in place in an IS environment, as it prevents unauthorized or accidental changes to the production code that could affect the functionality, performance, or security of the system. Access to production source and object programs should be restricted to authorized personnel only, and any changes should follow a formal change management process that includes documentation, approval, testing, and review.

References

ISACA CISA Review Manual, 27th Edition, page 254

Change Management Best Practices for the Engineering and …

Change Management - an overview | ScienceDirect Topics

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

References

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

The greatest risk to an organization’s ability to manage QC processes is the lack of policies and procedures that define the QC objectives, standards, methods, roles, and responsibilities. Without policies and procedures, the QC processes may be inconsistent, ineffective, inefficient, or noncompliant with the relevant regulations and best practices. Policies and procedures provide the foundation and guidance for the QC processes and help to ensure their quality, reliability, and accountability.

References

ISACA CISA Review Manual, 27th Edition, page 253

Quality Control - an overview | ScienceDirect Topics

Quality Control: Meaning, Importance, Definition and Objectives

Clear criteria ensure a consistent, rational approach to risk acceptance decisions, demonstrating management's deliberate and informed approach to risk management.

References

ISACA CISA Review Manual (Current Edition) - Chapter on Risk Management

Risk Management Frameworks (e.g., ISO 31000, NIST SP 800-39) - Emphasize the importance of defined risk assessment and decision-making processes.

Data analytics is the process of analyzing large and complex data sets to discover patterns, trends, and insights that can support decision making and problem solving. Data analytics can enable an IS auditor to combine and compare access control lists from various applications and devices by using techniques such as data extraction, transformation, loading, cleansing, integration, aggregation, visualization, and reporting. Data analytics can help an IS auditor to identify and assess the risks and controls related to access management, such as unauthorized or excessive access, segregation of duties violations, access policy compliance, access activity monitoring, and access review and remediation.

The other options are not as effective or relevant as data analytics for combining and comparing access control lists from various applications and devices. Integrated test facility (ITF) is a technique for testing the validity and accuracy of application processing by inserting fictitious transactions into the system and verifying the results. ITF does not directly involve the analysis of access control lists. Snapshots are records of selected information at a specific point in time that can be used to monitor system activity or performance. Snapshots can provide some information about access control lists, but they are not sufficient to combine and compare them across different sources. 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. 2361

ISACA, ITAF: A Professional Practices Framework for IS Audit/Assurance, 3rd Edition, 2014, p. 882

Data Analytics for Auditing Access Control3

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

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

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

References:

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

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

Value-Added Activity Analysis3

Access Control Rules4

Incident Management Techniques5

An IS auditor should be consulted during the requirements definition phase to recommend security controls. This ensures that security considerations are integrated from the beginning of the software development life cycle, leading to more secure software design and implementation.

References

ISACA CISA Review Manual 27th Edition, Page 240-241 (SDLC Phases)

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

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

References:

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

Continuous audit and monitoring - PwC2

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

References

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

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

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

Lack of clarity and direction for IT decision making

Inconsistent or conflicting IT priorities and demands

Inefficient or ineffective use of IT resources and capabilities

Poor quality or delivery of IT services and products

Increased exposure to IT-related threats and vulnerabilities

Reduced customer satisfaction and trust in IT

Missed opportunities for innovation and competitive advantage

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

References:

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

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

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

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

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

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

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

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

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

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

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

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

References:

Protecting Corporate Data on Mobile Devices for All Companies1

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

Operating system parameters are settings or values that affect the behavior or performance of the operating system1. Modifications to the operating system parameters may be necessary to improve the system functionality, security, or efficiency. However, such modifications may also introduce risks or errors that can affect the system stability, compatibility, or integrity. Therefore, modifications to the operating system parameters should be authorized and documented by the appropriate authority2.

A change control log is a record of all changes made to the system, including the date, time, description, reason, authorization, and impact of each change3. A change control log can help the IS auditor to verify whether modifications to the operating system parameters were authorized by comparing the log entries with the actual system settings and the change approval documents4.

This means that the IT steering committee is responsible for ensuring that the IT strategy aligns with and supports the business strategy, vision, and goals of the organization. The IT steering committee is also responsible for overseeing and approving major IT initiatives, projects, and investments, and allocating resources and priorities accordingly12.

Developing and assessing the IT security strategy (B) is not the main responsibility of the IT steering committee, but rather a specific aspect of the IT strategy that may be delegated to a subcommittee or a dedicated security function. The IT steering committee may provide guidance and oversight for the IT security strategy, but it is not directly involved in developing and assessing it12.

Implementing processes to integrate security with business objectives © is not the main responsibility of the IT steering committee, but rather an operational task that may be performed by the IT management and staff. The IT steering committee may monitor and evaluate the effectiveness of the security processes, but it is not directly involved in implementing them12.

Developing and implementing the secure system development framework (D) is not the main responsibility of the IT steering committee, but rather a technical task that may be performed by the IT developers and engineers. The IT steering committee may approve and endorse the secure system development framework, but it is not directly involved in developing and implementing it12.

The primary objective of implementing privacy-related controls within an organization is to comply with legal and regulatory requirements that protect the rights and interests of individuals whose personal data are collected, processed, stored, shared or disposed by the organization. Privacy-related controls are based on principles such as lawfulness, fairness, transparency, purpose limitation, data minimization, accuracy, storage limitation, integrity, confidentiality and accountability. These principles aim to ensure that personal data are processed in a manner that respects the privacy of individuals and complies with the applicable laws and regulations in different jurisdictions. Preventing confidential data loss, identifying data at rest and data in transit for encryption, and providing options to individuals regarding use of their data are examples of specific privacy-related controls that support the primary objective of compliance. References: Privacy Regulatory Lookup Tool, CDPSE Official Review Manual, 2nd Edition

 The best way to prevent a chip-level security vulnerability from being exploited is to install vendor patches. A chip-level security vulnerability is a flaw in the design or implementation of a processor that allows an attacker to bypass the normal security mechanisms and access privileged information or execute malicious code. A vendor patch is a software update provided by the manufacturer of the processor that fixes or mitigates the vulnerability. Installing vendor patches can help to protect the system from known exploits and reduce the risk of data leakage or compromise.

Security awareness training, reviewing hardware vendor contracts, and reviewing security log incidents are not as effective as installing vendor patches for preventing a chip-level security vulnerability from being exploited. Security awareness training is an educational program that teaches users about the importance of security and how to avoid common threats. Reviewing hardware vendor contracts is a legal process that evaluates the terms and conditions of the agreement between the organization and the processor supplier. Reviewing security log incidents is an analytical process that examines the records of security events and activities on the system. These methods may be useful for other security purposes, but they do not directly address the root cause of the chip-level vulnerability or prevent its exploitation. References: Protecting your device against chip-related security vulnerabilities, New ‘Downfall’ Flaw Exposes Valuable Data in Generations of Intel Chips

 The best recommendation to mitigate the risk of eavesdropping associated with an API integration implementation is to implement Transport Layer Security (TLS). TLS is a cryptographic protocol that provides secure communication over a network by encrypting the data in transit and authenticating the parties involved. TLS can prevent unauthorized parties from intercepting, modifying or tampering with the data exchanged between the API endpoints. Encrypting the XML file, implementing SOAP, and masking the API endpoints are not sufficient to mitigate the risk of eavesdropping, as they do not provide end-to-end encryption or authentication for the API communication. References: IS Audit and Assurance Tools and Techniques, CISA Certification | Certified Information Systems Auditor | ISACA

Effective governance over IT infrastructure is indicated by the ability to deliver continuous, reliable performance12. This is because good governance ensures that IT investments support business objectives and produce measurable results towards achieving their strategies2. It involves implementing management and internal controls, strengthening security, financial controls, risk mitigation, and inspection and compliance obligations3. While security awareness programs, the number of servers, and the number of security incidents can be aspects of IT governance, they are not the best indicators of its effectiveness.

References:

The Value of IT Governance - ISACA

What is IT governance? A formal way to align IT & business strategy | CIO

Robust Governance - KPMG Global

Reviewing the application implementation documents is the best way for an IS auditor to assess the design of an automated application control. An automated application control is a control that is embedded in the application software and is executed by the system without human intervention. An automated application control is designed to ensure the accuracy, completeness, validity, and authorization of transactions and data processed by the application. Examples of automated application controls are input validation, edit checks, calculations, reconciliations, and exception reports.

The application implementation documents are the documents that describe the design specifications, logic, and functionality of the application and its controls. The application implementation documents may include:

Business requirements document - a document that defines the business objectives, needs, and expectations of the application.

Functional specifications document - a document that describes the features, functions, and interfaces of the application and its controls.

Technical specifications document - a document that details the technical architecture, design, and configuration of the application and its controls.

Test plan and test cases - a document that outlines the testing strategy, methodology, and scenarios for verifying the functionality and performance of the application and its controls.

User manual and training material - a document that provides instructions and guidance on how to use the application and its controls.

By reviewing the application implementation documents, an IS auditor can:

Gain an understanding of the purpose, scope, and nature of the application and its controls.

Evaluate whether the application and its controls are designed to meet the business requirements and objectives.

Identify any gaps, inconsistencies, or errors in the design of the application and its controls.

Compare the design of the application and its controls with the best practices and standards in the industry.

Determine whether the application and its controls are adequately tested and documented.

Interviewing the application developer is not the best way for an IS auditor to assess the design of an automated application control. An interview is a verbal communication technique that involves asking questions and listening to responses. An interview can be useful for obtaining general information or clarifying specific issues related to the application and its controls. However, an interview alone cannot provide sufficient evidence or documentation to support the auditor’s assessment of the design of an automated application control. An interview may also be subject to bias, misunderstanding, or misinterpretation by either party.

Obtaining management attestation and sign-off is not the best way for an IS auditor to assess the design of an automated application control. Management attestation and sign-off is a formal process that involves obtaining written confirmation from management that they have reviewed and approved the design of the application and its controls. Management attestation and sign-off can indicate management’s commitment and accountability for the quality and effectiveness of the application and its controls. However, management attestation and sign-off cannot substitute for an independent and objective evaluation by an IS auditor. Management attestation and sign-off may also be influenced by pressure, conflict of interest, or fraud.

Reviewing system configuration parameters and output is not the best way for an IS auditor to assess the design of an automated application control. System configuration parameters are settings that define how the system operates or interacts with other components. System output is data or information that is produced by the system as a result of processing transactions or performing functions. Reviewing system configuration parameters and output can help an IS auditor to verify whether the system is configured correctly and whether it produces accurate and reliable output. However, reviewing system configuration parameters and output cannot provide a comprehensive view of how the application and its controls are designed to achieve their objectives. Reviewing system configuration parameters and output may also require technical expertise or access rights that may not be available to an IS auditor.

 An IT strategic plan that best leverages IT in achieving organizational goals will include enterprise architecture (EA) impacts. EA is the practice of analyzing, designing, planning, and implementing enterprise analysis to successfully execute on business strategies1. EA helps organizations structure IT projects and policies to align with business goals, to stay agile and resilient in the face of rapid change, and to stay on top of industry trends and disruptions1. EA also describes an organization’s processes, information processes and personnel and other organizational subunits aligned with the organization’s core goals and strategies2. By including EA impacts in the IT strategic plan, an organization can ensure that the IT initiatives are consistent with the business vision, objectives, and tactics, and that they support the desired business outcomes3.

A comparison of future needs against current capabilities, a risk-based ranking of projects, and IT budgets linked to the organization’s budget are all important elements of an IT strategic plan, but they do not necessarily leverage IT in achieving organizational goals. A comparison of future needs against current capabilities can help identify gaps and opportunities for improvement, but it does not provide a clear direction or roadmap for how to achieve them. A risk-based ranking of projects can help prioritize the most critical and beneficial projects, but it does not ensure that they are aligned with the business strategy or that they deliver value to the stakeholders. IT budgets linked to the organization’s budget can help allocate resources and monitor costs, but they do not reflect the impact or contribution of IT to the business performance or growth.

References:

Implement Agile IT Strategic Planning with Enterprise Architecture - The Open Group Blog

What is enterprise architecture? A framework for transformation | CIO

Strategic Planning and Enterprise Architecture

 The rules of engagement define the scope, objectives, methodology, deliverables, and limitations of the penetration testing. They also specify the legal and ethical boundaries, communication channels, and escalation procedures. Establishing the rules of engagement is the first step when planning to conduct penetration testing for a client, as it ensures that both parties agree on the expectations and outcomes of the testing. The other options are important steps, but they should be done after the rules of engagement are established. References: CISA Review Manual (Digital Version) 1, page 381.

Audit planning is the process of developing an overall strategy and approach for conducting an audit. Audit planning involves identifying the objectives, scope, criteria, and methodology of the audit, as well as the resources, schedule, and reporting requirements. Audit planning also involves performing a risk assessment to identify and prioritize the areas of highest risk and significance for the audit1.

Risk assessment is a systematic process of evaluating the potential risks that may be involved in a projected activity or undertaking. Risk assessment involves identifying the sources and causes of risk, analyzing the likelihood and impact of risk, and determining the level of risk and the appropriate response2.

During audit planning, the IS audit manager is considering whether to budget for audits of entities regarded by the business as having low risk. The best course of action in this situation is C. Validate the low-risk entity ratings and apply professional judgment.

This is because validating the low-risk entity ratings can help to ensure that the risk assessment is accurate, reliable, and consistent with the business objectives and expectations. Validating the low-risk entity ratings can also help to identify any changes or developments that may affect the risk profile of the entities since the last assessment. Applying professional judgment can help to determine whether the low-risk entities should be included or excluded from the audit plan, based on factors such as materiality, relevance, significance, and assurance needs3.

The most important action before the audit work begins is to establish control objectives. Control objectives are the specific goals or outcomes that the audit intends to achieve or verify in relation to the information protection in the application1. Control objectives provide the basis for designing and performing the audit procedures, evaluating the audit evidence, and reporting the audit findings and recommendations2. Control objectives also help to align the audit scope and criteria with the business needs and expectations, and to ensure that the audit is relevant, reliable, and efficient3.

Some examples of control objectives for an information protection audit are:

To ensure that the information stored in the application is classified according to its sensitivity, value, and regulatory requirements

To ensure that the information stored in the application is encrypted, masked, or anonymized as appropriate

To ensure that the information stored in the application is accessible only by authorized users and processes

To ensure that the information stored in the application is backed up, restored, and retained according to the business continuity and retention policies

To ensure that the information stored in the application is monitored, logged, and audited for any unauthorized or anomalous activities

Therefore, option B is the correct answer.

Option A is not correct because reviewing remediation reports is not the most important action before the audit work begins. Remediation reports are documents that describe how previous audit findings or issues have been resolved or addressed by the auditee4. While reviewing remediation reports may be useful for understanding the current state of information protection in the application, it is not a prerequisite for defining the control objectives of the audit.

Option C is not correct because assessing the threat landscape is not the most important action before the audit work begins. The threat landscape is the set of potential sources, methods, and impacts of cyberattacks or data breaches that may affect the information stored in the application5. While assessing the threat landscape may be helpful for identifying and prioritizing the risks and vulnerabilities of information protection in the application, it is not a prerequisite for defining the control objectives of the audit.

Option D is not correct because performing penetration testing is not the most important action before the audit work begins. Penetration testing is a technique that simulates real-world cyberattacks or data breaches to test the security and resilience of information systems or applications. 

The primary purpose of an incident response plan is to reduce the impact of an adverse event on information assets. An incident response plan is a set of instructions and procedures that guide the organization’s actions in the event of a security breach, cyberattack, or other disruption that affects its information systems and data. An incident response plan aims to:

Detect and identify the incident as soon as possible.

Contain and isolate the incident to prevent further damage or spread.

Analyze and investigate the incident to determine its cause, scope, and impact.

Eradicate and eliminate the incident and its root causes from the affected systems and data.

Recover and restore the normal operations and functionality of the systems and data.

Learn and improve from the incident by documenting the lessons learned, best practices, and recommendations for future prevention and mitigation.

By following an incident response plan, the organization can minimize the negative consequences of an adverse event on its information assets, such as:

Loss or corruption of data or information.

Disclosure or theft of confidential or sensitive data or information.

Interruption or degradation of system or service availability or performance.

Legal or regulatory noncompliance or liability.

Financial or reputational loss or damage.

An incident response plan also helps the organization to demonstrate its due diligence and accountability in protecting its information assets and complying with its legal and contractual obligations.

The other options are not the primary purpose of an incident response plan, although they may be secondary benefits or outcomes of having one.

Increasing the effectiveness of preventive controls is not the primary purpose of an incident response plan. Preventive controls are controls that aim to prevent or deter incidents from occurring in the first place, such as firewalls, antivirus software, encryption, authentication, etc. An incident response plan is a reactive control that deals with incidents after they have occurred. However, an incident response plan may help to improve the effectiveness of preventive controls by identifying and addressing their weaknesses or gaps.

Reducing the maximum tolerable downtime (MTD) of impacted systems is not the primary purpose of an incident response plan. MTD is a measure of how long an organization can tolerate a system or service outage before it causes unacceptable harm or loss to its business operations or objectives. An incident response plan may help to reduce the MTD of impacted systems by facilitating a faster and smoother recovery process. However, reducing the MTD is not the main goal of an incident response plan, but rather a desired outcome.

Increasing awareness of impacts from adverse events to IT systems is not the primary purpose of an incident response plan. Awareness is a state of being informed or conscious of something. An incident response plan may help to increase awareness of impacts from adverse events to IT systems by providing information and communication channels for stakeholders, such as management, employees, customers, regulators, etc. However, increasing awareness is not the main objective of an incident response plan, but rather a means to achieve other objectives, such as reducing impact, ensuring compliance, or maintaining trust.

A CO2 system could be a concern for an IS auditor when used to protect an asset storage closet. While CO2 systems are effective at suppressing fires, they can pose a significant safety risk to personnel. In the event of a fire, the CO2 system would fill the room with carbon dioxide, displacing the oxygen. This could be hazardous to anyone who might be in the room at the time12.

References: ISACA’s Information Systems Auditor Study Materials1

To detect unauthorized disclosure of confidential documents sent over corporate email, monitoring all emails based on pre-defined criteria is the best approach. This involves setting up automated monitoring systems that analyze email content, attachments, and metadata to identify any potential unauthorized disclosures. By defining specific criteria (such as keywords related to confidential information), organizations can proactively detect and prevent leaks. Requiring encryption before sending documents (option A) is important but does not address monitoring for unauthorized disclosures. Firewalls (option B) protect the network but do not specifically focus on email content. Reporting outgoing emails marked as confidential (option C) relies on user self-reporting and may not catch all

When identifying which servers are no longer required, reviewing server CPU usage trends is the most helpful approach. Monitoring the CPU usage over time provides insights into how actively a server is being utilized. Servers with consistently low CPU usage may be candidates for consolidation or decommissioning. By analyzing CPU utilization patterns, IT management can make informed decisions about which servers can be retired without impacting performance or availability1.

References:

1. ISACA. “Technical Guide on IT Migration

2. Zapier. “IT audit: The ultimate guide [with

3. ISACA. “CISA Certification | Certified Information Systems

The main risk associated with adding a new system functionality during the development phase without following a project change management process is that the new functionality may not meet requirements (option B). This is because:

A project change management process is a set of procedures that defines how changes to the project scope, schedule, budget, quality, or resources are requested, evaluated, approved, implemented, and controlled12.

A project change management process helps to ensure that the changes are aligned with the project objectives, stakeholders’ expectations, and business needs12.

Adding a new system functionality during the development phase without following a project change management process can introduce risks such as:

The added functionality has not been documented (option A), which can lead to confusion, inconsistency, errors, and rework3.

The project may fail to meet the established deadline (option C), which can result in delays, penalties, and customer dissatisfaction3.

The project may go over budget (option D), which can cause cost overruns, financial losses, and reduced profitability3.

However, the main risk is that the new functionality may not meet requirements (option B), which can have serious consequences such as:

The new functionality may not be compatible with the existing system or other components3.

The new functionality may not be tested or verified for quality, performance, security, or usability3.

The new functionality may not deliver the expected value or benefits to the users or customers3.

The new functionality may not comply with the regulatory or contractual obligations3.

The new functionality may cause dissatisfaction, complaints, or litigation from the stakeholders3.

Therefore, the main risk associated with adding a new system functionality during the development phase without following a project change management process is that the new functionality may not meet requirements (option B), as this can jeopardize the success and acceptance of the project.

References: 1: How to Make a Change Management Plan (Templates Included) - ProjectManager 2: What Is Change Management? Process & Models Explained - ProjectManager 3: 8 Steps for an Effective Change Management Process - Smartsheet

The type of review that is most important to conduct when an IS auditor is informed that a recent internal exploitation of a bug has been discovered in a business application is C. Forensic audit. A forensic audit is a type of audit that involves collecting, analyzing, and preserving evidence of fraud, corruption, or other illegal or unethical activities1. A forensic audit can help the IS auditor to identify and document the source, scope, and impact of the exploitation, as well as the perpetrators, motives, and methods involved. A forensic audit can also help the IS auditor to provide recommendations for preventing or mitigating future exploitations, and to support any legal actions or investigations that may arise from the incident2.

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

A load balancer is a tool or application that distributes incoming network traffic among multiple servers in a server farm, so that no server is overwhelmed and the performance of the system is optimized1. A load balancer can help the agency to handle the large influx of traffic to a regional office by balancing the workload among the available servers and preventing service disruptions. A load balancer can also provide high availability and fault tolerance by rerouting traffic to online servers if a server becomes unavailable2.

A virtual firewall is a software-based firewall that protects a virtual network or environment from unauthorized access and malicious attacks. A virtual firewall can enhance the security of the agency’s network, but it does not improve the performance of its servers.

A proxy server is an intermediary server that acts as a gateway between the client and the destination server, hiding the client’s IP address and providing caching and filtering functions. A proxy server can improve the security and privacy of the agency’s network, but it does not improve the performance of its servers.

A virtual private network (VPN) is a secure connection between two or more devices over a public network, such as the internet. A VPN can encrypt and protect the data transmitted over the network, but it does not improve the performance of the agency’s servers.

 The best recommendation to address the situation of inconsistencies in privacy requirements across third-party service provider contracts is to prioritize contract amendments for third-party providers. This is because:

Privacy requirements are essential to ensure the protection of personal information and compliance with relevant laws and regulations, such as the GDPR and the CCPA123.

Inconsistencies in privacy requirements can create risks of data breaches, legal liabilities, reputational damage, and consumer distrust for the organization that outsources its data processing to third-party providers123.

Suspending contracts with third-party providers that handle sensitive data (option A) is not a feasible or effective solution, as it may disrupt the business operations and cause contractual penalties or disputes4.

Reviewing privacy requirements when contracts come up for renewal (option C) is not a proactive or timely approach, as it may leave the organization exposed to privacy risks for a long period of time until the contracts expire4.

Requiring third-party providers to sign nondisclosure agreements (NDAs) (option D) is not a sufficient measure, as NDAs only cover the confidentiality of information, but not other aspects of privacy, such as data minimization, retention, access, deletion, and security4.

Therefore, the best recommendation is to prioritize contract amendments for third-party providers (option B), as this would allow the organization to align the privacy requirements with its own policies and standards, as well as with the applicable laws and regulations. This would also enable the organization to monitor and audit the compliance of third-party providers with the privacy requirements and enforce appropriate remedies or sanctions in case of noncompliance45.

References: 1: Understanding CPRA service provider contract requirements - Transcend 2: What you must know about ‘third parties’ under GDPR and CCPA 3: Data Privacy Implications for Service Provider & Third-Party Contracts 4: Privacy and outsourcing for businesses - Office of the Privacy Commissioner of Canada 5: Data Security Guidelines for outsourcing and third party compliance - European Union Agency for Network and Information Security

The primary reason for an IS auditor to perform a risk assessment is to help identify areas with a relatively high probability of material problems. A risk assessment is a systematic process of evaluating the potential risks that may be involved in an activity or undertaking. It involves identifying the sources of risk, analyzing the likelihood and impact of the risk, and prioritizing the risks based on their significance. A risk assessment helps the IS auditor to focus on the areas that are most vulnerable to errors, fraud, or inefficiencies, and to design appropriate audit procedures to address those risks. A risk assessment also helps the IS auditor to allocate audit resources efficiently and effectively.

A risk assessment does not provide a basis for the formulation of corrective action plans, as this is a responsibility of management, not the IS auditor. A risk assessment does not increase awareness of the types of management actions that may be inappropriate, as this is a matter of professional ethics and judgment. A risk assessment does not help to identify areas that are most sensitive to fraudulent or inaccurate practices, as this is a result of the risk assessment, not its purpose.

References:

ISACA, CISA Review Manual, 27th Edition, Chapter 1: The Process of Auditing Information Systems, Section 1.3: Risk Assessment in Planning1

Corporate Finance Institute, Audit Risk Model2

Before selecting a SaaS vendor, the most important action is to complete a risk assessment. A risk assessment is a process of identifying, analyzing, and evaluating the potential risks associated with outsourcing software and IT infrastructure to a third-party provider. A risk assessment helps to determine the impact and likelihood of various threats, such as data breaches, service disruptions, vendor lock-in, compliance issues, and legal disputes. A risk assessment also helps to identify the mitigation strategies and controls that can reduce or eliminate the risks.

A risk assessment is more important than determining service level requirements, performing a business impact analysis (BIA), or conducting a vendor audit because it provides the basis for these other actions. Service level requirements are the expectations and obligations that define the quality and quantity of service that the vendor must provide to the customer. A BIA is a process of assessing the potential effects of an interruption or disruption of critical business functions or processes due to an incident or disaster. A vendor audit is a process of verifying the vendor’s compliance with the contract terms, service levels, security policies, and best practices.

Service level requirements, BIA, and vendor audit are all important actions for selecting a SaaS vendor, but they depend on the results of the risk assessment. For example, service level requirements should reflect the risk appetite and tolerance of the customer, which are determined by the risk assessment. A BIA should prioritize the recovery of the most critical and vulnerable business functions or processes, which are identified by the risk assessment. A vendor audit should focus on the areas of highest risk and concern, which are highlighted by the risk assessment.

Therefore, an IS auditor should recommend to management that completing a risk assessment is the most important action before selecting a SaaS vendor.

References:

SaaS checklist: Nine factors to consider when selecting a vendor

SaaS vendor management: 10 best practices to achieve success

Best Practices for Software SaaS Vendor Selection and Negotiation

How to Evaluate SaaS Providers and Solutions by Developing … - Gartner

Sending a copy of the transaction logs to offsite storage on a daily basis would minimize the risk of losing transactions as a result of a disaster. This is because offsite storage provides a backup of the data that can be recovered in case of a catastrophic event that destroys or damages the onsite data. Storing a copy of the transaction logs onsite in a fireproof vault (B) would not protect the data from other types of disasters, such as floods, earthquakes, or theft. Encrypting © or signing (D) a copy of the transaction logs and storing them on a local server would not prevent the loss of data if the server is affected by the disaster. Encryption and digital signatures are security measures that protect the confidentiality and integrity of the data, but not the availability.

Hashing is a technique that transforms data into a fixed-length value, called a hash or a digest, that uniquely represents the original data. Hashing can be used to validate the integrity of data communicated between production databases and a big data analytics system by comparing the hash values of the data before and after the communication. If the hash values match, the data has not been altered; if they differ, the data has been tampered with or corrupted. Hashing is a better security control than encrypting, running and comparing the count function, or hosting a digital certificate for this purpose because:

Encrypting in-scope data sets can protect the confidentiality of the data, but not necessarily the integrity. Encryption algorithms can be broken or bypassed by malicious actors, or encryption keys can be compromised or lost. Moreover, encryption adds overhead to the communication process and may affect the performance of the big data analytics system.

Running and comparing the count function within the in-scope data sets can only verify the number of records or elements in the data sets, but not the content or quality of the data. The count function cannot detect any changes or errors in the data values, such as missing, duplicated, corrupted, or manipulated data.

Hosting a digital certificate for in-scope data sets can provide authentication and non-repudiation for the data sources, but not integrity for the data itself. A digital certificate is a document that contains information about the identity and public key of an entity, such as a person, organization, or device. A digital certificate does not contain or verify the actual data that is communicated between production databases and a big data analytics system.

References:

Ensuring Data Integrity with Hash Codes

Database Security: An Essential Guide

Control methods of Database Security

RFID stands for Radio Frequency Identification, and it is a technology that uses radio waves to identify or track objects that have a small chip (RFID tag) attached to them. RFID tags can store various types of information, such as serial numbers, product codes, or personal data. RFID readers can scan the tags from a distance and access the information without physical contact1.

RFID has many benefits for different applications, such as inventory management, supply chain optimization, asset tracking, and access control. However, RFID also poses some challenges and risks for information security and privacy. Some of these risks are:

Privacy: RFID tags can be read by unauthorized or malicious parties, who can collect personal or sensitive data without the knowledge or consent of the tag owners. This can lead to identity theft, profiling, tracking, or surveillance2. For example, a hacker could scan an RFID-tagged passport or credit card and steal the personal information or financial details of the owner3.

Communication attacks: RFID systems are vulnerable to various types of attacks that target the wireless communication between the tags and the readers. These include eavesdropping, jamming, spoofing, replaying, cloning, or modifying the data transmitted by the tags or the readers4. For example, an attacker could intercept the data from an RFID tag and alter it before sending it to the reader, causing false or misleading information to be recorded.

Mafia fraud: This is a type of attack where an adversary acts as a man-in-the-middle and relays the information between two legitimate parties. This can allow the adversary to bypass authentication or authorization mechanisms and gain access to restricted areas or resources. For example, an attacker could use a device to relay the signal from an RFID-tagged car key to the car’s ignition system and start the car without having the physical key.

The organization’s software inventory is not complete. This finding would be of greatest concern to an IS auditor assessing an organization’s patch management process because:

A software inventory is a list of all the software assets that an organization owns, uses, or manages. A software inventory is essential for effective patch management, as it helps identify the software that needs to be updated, the patches that are available, and the dependencies and compatibility issues that may arise. Without a complete software inventory, an organization may miss some critical patches, expose itself to security risks, and waste resources on unnecessary or redundant patches.

Applications frequently need to be rebooted for patches to take effect. This finding would be of moderate concern to an IS auditor assessing an organization’s patch management process because:

Rebooting applications for patches to take effect is a common and expected practice in some cases, especially for operating system or kernel patches. However, frequent reboots may indicate that the organization is not applying patches in a timely or efficient manner, or that the patches are not well-designed or tested. Frequent reboots may also cause disruption to the business operations and user experience, and increase the risk of data loss or corruption.

Software vendors are bundling patches. This finding would be of low concern to an IS auditor assessing an organization’s patch management process because:

Bundling patches is a practice where software vendors combine multiple patches into a single package or update. Bundling patches can have some advantages, such as reducing the number of downloads and installations, simplifying the patch management process, and ensuring consistency and compatibility among patches. However, bundling patches can also have some disadvantages, such as increasing the size and complexity of the updates, delaying the delivery of critical patches, and introducing new bugs or vulnerabilities.

Testing patches takes significant time. This finding would be of low concern to an IS auditor assessing an organization’s patch management process because:

Testing patches is a vital step in the patch management process, as it helps ensure that the patches are functional, secure, and compatible with the existing software and hardware environment. Testing patches can take significant time, depending on the scope, complexity, and frequency of the patches. However, testing patches is a necessary investment to avoid potential problems or failures that could result from applying untested or faulty patches.

References:

Best practices for patch management

Server Patch Management: Best Practices and Tools

11 Key Steps of the Patch Management Process

A computer-assisted technique is the most helpful method for an IS auditor to determine whether duplicate vendor payments exist on a complex system with a high volume of transactions. A computer-assisted technique is a tool or procedure that can be used to perform audit tests or procedures on data stored in electronic form. Examples of computer-assisted techniques include data analysis software, query tools, scripting languages, and specialized audit software. A computer-assisted technique can help an IS auditor to identify and extract duplicate payments from a large data set, perform calculations and comparisons, and generate reports and summaries. A computer-assisted technique can also provide more accuracy, efficiency, and coverage than manual methods.

Stratified sampling, statistical sampling, and process walk-through are not as helpful as a computer-assisted technique for this purpose. Stratified sampling is a sampling method that divides the population into subgroups based on certain characteristics and selects samples from each subgroup. Statistical sampling is a sampling method that uses probability theory to determine the sample size and selection criteria. Process walk-through is a review technique that involves following a transaction or process from start to finish and observing the inputs, outputs, controls, and documentation. These methods may be useful for other audit objectives, but they are not as effective as a computer-assisted technique for detecting duplicate payments in a complex and high-volume system. References: ISACA Frameworks: Blueprints for Success, [ISACA Glossary of Terms]

 The greatest concern to an IS auditor reviewing an organization’s method to transport sensitive data between offices is that the method relies exclusively on the use of asymmetric encryption algorithms. Asymmetric encryption algorithms, also known as public key encryption, use two different keys for encryption and decryption: a public key that is shared with anyone who wants to communicate with the sender, and a private key that is kept secret by the sender. Asymmetric encryption algorithms are more secure than symmetric encryption algorithms, which use the same key for both encryption and decryption, but they are also slower and more computationally intensive. Therefore, relying exclusively on asymmetric encryption algorithms may not be efficient or practical for transporting large amounts of sensitive data between offices. A better method would be to use a combination of symmetric and asymmetric encryption algorithms, such as using asymmetric encryption to exchange a symmetric key and then using symmetric encryption to encrypt and decrypt the data.

The other options are not as concerning as option C. The method relying exclusively on the use of public key infrastructure (PKI) is not a concern, because PKI is a system that provides the services and mechanisms for creating, managing, distributing, using, storing, and revoking digital certificates that are based on asymmetric encryption algorithms. PKI enables secure and authenticated communication between parties who do not have a prior trust relationship. The method relying exclusively on the use of digital signatures is not a concern, because digital signatures are a way of verifying the authenticity and integrity of a message or document by using asymmetric encryption algorithms. Digital signatures ensure that the sender cannot deny sending the message or document, and that the receiver can detect any tampering or alteration of the message or document. The method relying exclusively on the use of 128-bit encryption is not a concern, because 128-bit encryption is a level of encryption that uses a 128-bit key to encrypt and decrypt data. 128-bit encryption is considered to be strong enough to resist brute-force attacks by modern computers. References: Asymmetric vs Symmetric Encryption: What are differences?, Public Key Infrastructure (PKI), Digital Signature, What is 128-bit Encryption?

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

 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

 Control totals are a method of verifying the accuracy and completeness of data processing by comparing the totals of key fields in input and output records1. Control totals can be used to reduce the risk of incomplete processing, which is the failure to process all the data or transactions that are expected or required2.

Incomplete processing can result in data loss, inconsistency, or incompleteness, which can affect the quality and reliability of the information system and its outputs. Incomplete processing can be caused by various factors, such as:

Hardware or software failures that interrupt the processing or transmission of data2

Human errors or omissions that skip or miss some data or transactions2

Malicious attacks or unauthorized access that delete or modify some data or transactions2

Environmental hazards or disasters that damage or destroy some data or transactions2

Control totals can help detect and prevent incomplete processing by:

Providing a benchmark or reference point to compare the input and output data or transactions1

Identifying any discrepancies or deviations from the expected or required totals1

Alerting the users or operators to investigate and resolve the causes of incomplete processing1

Ensuring that all the data or transactions are properly transmitted, converted, and processed1

The other options are not as relevant as control totals for reducing the risk of incomplete processing. Posting to the wrong record is the error of assigning or transferring data or transactions to an incorrect account, file, or record3. Improper backup is the failure to create, store, or restore copies of data or transactions in case of loss, corruption, or damage4. Improper authorization is the lack of proper permission or approval to access, modify, or process data or transactions. Control totals may not be able to prevent or detect these errors or failures, as they are not related to the completeness of data processing. Therefore, option B is the correct answer.

References:

control totals - Barrons Dictionary - AllBusiness.com

What is control total amount? - Sage Advice US

Posting Error Definition

Backup Definition

[Authorization Definition]

The scanning will not degrade system performance. This is the most important consideration when establishing vulnerability scanning on critical IT infrastructure, because any degradation of system performance could affect the availability, reliability, and functionality of the IT services that depend on the infrastructure. Scanning during non-peak hours (A) could reduce the impact of scanning on system performance, but it does not guarantee that the scanning will not cause any degradation. Scanning followed by penetration testing (B) could provide more in-depth information about the vulnerabilities and their exploitability, but it does not address the potential impact of scanning on system performance. Scanning cost-effectiveness © is a relevant factor for choosing a scanning service or tool, but it is not as important as ensuring that the scanning will not compromise the system performance.

A top-down approach in the development of IT policies means that the policies are derived from the strategic objectives and goals of the organization, and are aligned with the business needs and expectations. This should result in greater consistency across the organization, as the policies will be coherent, integrated and applicable to all levels and functions of the organization. A bottom-up approach, on the other hand, means that the policies are developed by individual units or departments based on their operational needs and preferences, which may lead to inconsistency, duplication or conflict among different policies. References: ISACA Frameworks: Blueprints for Success, IT Governance and Process Maturity

The NEXT step for the IS auditor after noting that an employee who has recently changed roles within the organization still has previous access rights should be to B. determine the reason why access rights have not been revoked. Identifying the cause of this situation is crucial for understanding whether it’s due to oversight, process gaps, or other factors. Once the reason is determined, appropriate corrective actions can be recommended to ensure that access rights are aligned with the employee’s current role and responsibilities1.

A benefits realization process is a systematic way of identifying, defining, planning, tracking and realizing the benefits from a project or program. Benefits are the measurable improvements that result from the delivery of project outputs and outcomes. Benefits realization management (BRM) is the practice of ensuring that benefits are derived from outputs and outcomes.

One of the best practices for BRM is to select metrics for the project before it begins. Metrics are the indicators that measure the performance and value of the project and its benefits. By selecting metrics in advance, the project team can align the project objectives with the expected benefits, establish a baseline for comparison, and monitor and evaluate the progress and results of the project. Metrics also help to communicate the value of the project to stakeholders and justify the investment.

The other options are not as effective as selecting metrics before the project begins. Project budget is an important factor for BRM, but it does not enable the benefits realization process by itself. It only reflects the costs of executing the project and delivering the solution, not the benefits or value that are expected from them. Estimates of business benefits are useful for planning and forecasting, but they are not sufficient for BRM. They need to be validated by actual data and evidence from similar projects or other sources. Metrics are evaluated after the project has been implemented, but this is only one part of the benefits realization process. BRM requires continuous monitoring and evaluation throughout the project life cycle and beyond, to ensure that benefits are sustained and optimized.

References:

ISACA, CISA Review Manual, 27th Edition, 2019, p. 3261

PMI, Benefits Realization Management: A Practice Guide, 20192

APM, What is benefits management and project success?, 20213

A mirror backup is a type of backup that creates an exact copy of the source data to the destination, without using any compression or encryption. A mirror backup is the best backup scheme to recommend given the need for a shorter restoration time in the event of a disruption, because it allows for the fastest and easiest recovery of data. A mirror backup does not store any previous versions of the files, so it only reflects the current state of the source data. Therefore, a mirror backup requires less storage space than a full backup, but more than an incremental or differential backup.

A differential backup is a type of backup that stores the changes made to the source data since the last full backup. A differential backup requires less storage space and time than a full backup, but more than an incremental backup. However, a differential backup also requires more time and resources to restore than a mirror or full backup, because it needs to combine the last full backup and the latest differential backup to recover the data.

A full backup is a type of backup that copies all the files and folders from the source data to the destination, regardless of whether they have changed or not. A full backup provides the most complete protection of data and the simplest recovery process, but it also requires the most storage space and time to perform. A full backup is usually done periodically, such as weekly or monthly, and followed by incremental or differential backups.

An incremental backup is a type of backup that stores the changes made to the source data since the last backup, whether it was a full or an incremental backup. An incremental backup requires the least storage space and time to perform, but it also requires the most time and resources to restore, because it needs to combine all the previous backups in chronological order to recover the data.

 Enterprise architecture (EA) is the most helpful to an IS auditor reviewing the alignment of planned IT budget with the organization’s goals and strategic objectives. EA is a well-defined practice for conducting enterprise analysis, design, planning, and implementation, using a comprehensive approach at all times, for the successful development and execution of strategy1. EA provides a blueprint for an effective IT strategy and guides the controlled evolution of IT in a way that delivers business benefit in a cost-effective way2. By reviewing the EA, the IS auditor can evaluate how well the planned IT budget supports the business vision, strategy, objectives, and capabilities of the organization.

The other options are not as helpful as EA for reviewing the alignment of planned IT budget with the organization’s goals and strategic objectives. BIA is a process of determining the criticality of business activities and associated resource requirements to ensure operational resilience and continuity of operations during and after a business disruption3. BIA quantifies the impacts of disruptions on service delivery, risks to service delivery, and recovery time objectives (RTOs) and recovery point objectives (RPOs)3. BIA is useful for developing strategies, solutions, and plans for business continuity and disaster recovery, but it does not directly address the alignment of planned IT budget with the organization’s goals and strategic objectives. Risk assessment report is a document that contains the results of performing a risk assessment or the formal output from the process of assessing risk4. Risk assessment is a method to identify, analyze, and control hazards and risks present in a situation or a place5. Risk assessment report is useful for identifying and mitigating potential threats and issues that are detrimental to the business or an enterprise, but it does not directly address the alignment of planned IT budget with the organization’s goals and strategic objectives. Audit recommendations are guidance that highlights actions to be taken by management6. When implemented, process risks should be mitigated, and performance should be enhanced6. Audit recommendations are useful for improving the quality and reliability of the information system and its outputs, but they do not directly address the alignment of planned IT budget with the organization’s goals and strategic objectives. Therefore, option A is the correct answer.

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

A 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

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.

Beta testing is the process of releasing a near-final version of a software product to a group of external users, known as beta testers, who provide feedback and report bugs based on their real-world experiences. Beta testing offers various benefits for both the developers and the users of the software product. Some of these benefits are:

It reduces product failure risk via customer validation12.

It helps to test post-launch infrastructure1.

It helps to improve product quality via customer feedback12.

It allows for thorough bug detection and issue resolution3.

It enhances usability and user experience3.

It increases customer satisfaction and loyalty3.

Based on these benefits, the most important advantage of participating in beta testing of software products is D. It enables an organization to gain familiarity with new products and their functionality. By being involved in beta testing, an organization can learn how to use the new product effectively, discover its features and benefits, and provide suggestions for improvement. This can help the organization to adopt the new product faster, easier, and more efficiently when it is officially released. It can also give the organization a competitive edge over other users who are not familiar with the new product.

The correct answer is A. Overwriting multiple times. Overwriting is a method of securely erasing data from a hard disk by replacing the existing data with random or meaningless data, making it difficult or impossible to recover the original data1. Overwriting multiple times, also known as multiple-pass overwriting, is a more effective way of disposing of sensitive data than overwriting once, as it reduces the possibility of residual traces of data that could be recovered by advanced techniques2. Overwriting multiple times can be done by using specialized software tools that follow certain standards or algorithms, such as the US Department of Defense’s DoD 5220.22-M or the Gutmann method3.

The correct answer is C. Software escrow agreement. A software escrow agreement is a legal arrangement between three parties: the software developer (licensor), the end-user (licensee), and an escrow agent. The agreement ensures that the software’s source code and other relevant assets are securely stored with the escrow agent, and can be released to the licensee under certain conditions, such as the licensor’s bankruptcy, insolvency, or failure to provide support or maintenance1. A software escrow agreement can provide the licensee with assurance and continuity for the software they depend on, and protect them from losing access or functionality in case of any unforeseen events or disputes with the licensor1.

Multi-tenancy within the same database (B) presents the greatest risk of data leakage in the cloud environment, because it means that multiple customers share the same physical database and resources. This can lead to data isolation and security issues, such as unauthorized access, cross-tenant attacks, or data leakage due to misconfiguration or human error. To prevent data leakage in a multi-tenant database, cloud providers need to implement strict access control policies, encryption, isolation mechanisms, and auditing tools.

Lack of data retention policy (A) is not the greatest risk of data leakage in the cloud environment, because it mainly affects the availability and compliance of data, not its confidentiality or integrity. Data retention policy defines how long data should be stored and when it should be deleted or archived. Without a data retention policy, cloud customers may face legal or regulatory issues, storage costs, or performance degradation.

Lack of role-based access © is not the greatest risk of data leakage in the cloud environment, because it can be mitigated by implementing proper authentication and authorization mechanisms. Role-based access control (RBAC) is a security model that assigns permissions and privileges to users based on their roles and responsibilities. Without RBAC, cloud customers may face unauthorized access, privilege escalation, or data misuse.

Expiration of security certificate (D) is not the greatest risk of data leakage in the cloud environment, because it can be easily detected and renewed. A security certificate is a digital document that verifies the identity and authenticity of a website or service. It also enables secure communication using encryption. If a security certificate expires, it may cause trust issues, warning messages, or connection errors, but not necessarily data leakage.

References:

7 Ways to Prevent Data Leaks in the Cloud | OTAVA®

An analysis of data leakage and prevention techniques in cloud environment

The best recommendation to address the problem of missing IT deadlines on important projects because IT resources are not prioritized properly is to implement project portfolio management (PPM). PPM is the process of analyzing and optimizing the costs, resources, technologies, and processes for all the projects and programs within a portfolio. A portfolio is a collection of projects, programs, and processes that are managed together and aligned with the strategic goals and objectives of the organization. PPM can help the organization to:

Prioritize the most valuable and relevant projects and programs based on their alignment with the organizational strategy, vision, and mission.

Balance the portfolio to ensure that the projects and programs are diversified, feasible, and sustainable, and that they meet the needs and expectations of the stakeholders.

Optimize the allocation, utilization, and coordination of IT resources across the portfolio, such as staff, budget, time, equipment, and software.

Monitor and control the performance and progress of the projects and programs within the portfolio, and evaluate their outcomes and benefits.

By implementing PPM, the organization can improve its IT project delivery and avoid missing deadlines. PPM can also help the organization to increase its efficiency, effectiveness, quality, and value. For more information about PPM, you can refer to the following web search results:

Project Portfolio Management (PPM): The Ultimate Guide - ProjectManager1

A Complete Overview of Project Portfolio Management - Smartsheet2

PPM 101: What Is Project Portfolio Management?3

The auditor implemented a specific control during the development of the system. This would impair the auditor’s independence, as it would create a self-review threat, which is a situation where an auditor has to evaluate or review the results of his or her own work or judgment1. A self-review threat may compromise the auditor’s objectivity and impartiality, as the auditor may be biased or influenced by his or her own involvement or interest in the system1. The auditor may also face a conflict of interest or a loss of credibility if he or she has to report on any issues or deficiencies related to the control he or she implemented.

According to the ISACA CISA documentation, one of the requirements for internal audit quality assurance (QA) and continuous improvement processes is to have an external assessment at least once every five years by a qualified, independent reviewer or review team from outside the organization1. This is to ensure that the internal audit activity conforms to the International Standards for the Professional Practice of Internal Auditing (the Standards) and the Code of Ethics, and to identify opportunities for improvement2. Therefore, the lack of periodic engagement with external assessors would present the greatest concern during a review of internal audit QA and continuous improvement processes.

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

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

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

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

References:

Data Caching

Database Clustering

Reindexing Database Tables in SQL Server

[Load Balancing]

The role of a document owner when implementing a data classification policy in an organization is to classify documents to correctly reflect the level of sensitivity of information they contain. A document owner is the person who is ultimately responsible for the creation, maintenance, and protection of a document, usually a member of senior management or a business unit1. A data classification policy is a plan that defines how the organization categorizes its data based on its value, risk, and regulatory requirements, and how it handles and secures each data category2.

According to the data classification policy template by Netwrix3, one of the roles and responsibilities of the document owner is to assign data classification labels based on the data’s potential impact level. Data classification labels are tags or markings that indicate the sensitivity level of the data, such as public, internal, confidential, or restricted. The document owner should apply the data classification labels to the documents that contain the data, either manually or automatically, using tools and methods such as metadata, watermarks, headers, footers, or encryption. The document owner should also review and update the data classification labels periodically or whenever there is a change in the data’s sensitivity level.

By classifying documents to correctly reflect the level of sensitivity of information they contain, the document owner can help to ensure that the documents are handled in accordance with the data classification policy. This means that the documents are stored, accessed, shared, transmitted, and disposed of in a secure and appropriate manner, based on the rules and controls defined for each data category. This can also help to prevent data loss, leakage, or breach incidents that may cause harm or damage to the organization or its stakeholders.

Therefore, option A is the correct answer.

References:

Data Classification Policy: Definition, Examples, & Free Template2

Data Classification Policy Template - Netwrix3

Data Classification and Handling Policy - University of Hull1

When a data center is attempting to restore computing facilities at an alternative site following a disaster, the operating system should be restored FIRST. Here’s why:

1. Operating System (OS):

The OS is the foundation of any computing environment. It manages hardware resources, provides essential services, and allows applications to run.

Restoring the OS ensures that the infrastructure is operational and ready for further recovery steps.

Without a functional OS, applications cannot execute, and data backups cannot be effectively restored.

2. Data Backups:

While data backups are critical for recovery, they depend on a working infrastructure.

If the OS is not operational, restoring data backups becomes challenging.

Data backups should follow the OS restoration.

3. Applications:

Applications rely on the OS to function.

Restoring applications before the OS may lead to compatibility issues or incomplete functionality.

Applications should be restored after ensuring a stable OS environment.

4. Decision Support System (DSS):

DSS is an application category.

It should follow the restoration of both the OS and critical applications.

In summary, prioritize restoring the operating system, which forms the basis for subsequent recovery steps12. Once the OS is functional, proceed with data backups, applications, and other systems as needed.

The first step in an incident response plan is typically preparation12. However, among the options provided, validating the incident would be the first step. This involves confirming that a security event is actually an incident3. It’s important to verify the event to avoid wasting resources on false positives.

References:

Incident Response Plan: Frameworks and Steps - CrowdStrike

What is Incident Response? Plan and Steps | Microsoft Security

What Are the Phases of an Incident Response Plan? - ISC2 Blog

 The most reliable way for an IS auditor to evaluate the operational effectiveness of an organization’s data loss prevention (DLP) controls is to verify that confidential files cannot be transmitted to a personal USB device. This is because DLP controls are designed to prevent the loss, leakage or misuse of sensitive data through breaches, ex-filtration transmissions and unauthorized use1. A personal USB device is a common way for data to be stolen or compromised, as it can bypass network security measures and allow unauthorized access to confidential files. Therefore, testing the DLP controls by attempting to copy or transfer confidential files to a personal USB device can provide a direct and objective evidence of whether the DLP controls are working as intended or not.

The other options are less reliable ways for an IS auditor to evaluate the operational effectiveness of an organization’s DLP controls. Reviewing data classification levels based on industry best practice is a way to assess the adequacy of the organization’s data protection policies, but it does not measure how well the DLP controls are implemented or enforced in practice. Verifying that current DLP software is installed on all computer systems is a way to check the technical configuration of the DLP solution, but it does not test how well the DLP software detects and prevents data loss incidents in real scenarios. Conducting interviews to identify possible data protection vulnerabilities is a way to gather qualitative information from stakeholders, but it does not provide quantitative or empirical data on the actual performance of the DLP controls.

References:

What is Data Loss Prevention (DLP)? [Guide] - CrowdStrike

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

The best recommendation to improve IT governance within the organization is C. Require executive management to draft IT strategy. IT governance is the process of establishing and maintaining the policies, roles, responsibilities, and accountabilities for managing technology risks within an organization1. One of the key objectives of IT governance is to ensure alignment and integration between technology and business strategies, leading to optimal outcomes and value creation1. Therefore, it is essential that executive management, who are responsible for setting the vision, mission, and goals of the organization, are also involved in drafting the IT strategy that supports and enables them. By requiring executive management to draft IT strategy, the organization can:

Ensure that the IT strategy is consistent and coherent with the business strategy, and reflects the organization’s priorities, values, and culture2.

Enhance communication and collaboration between IT and business functions, and foster a shared understanding and commitment to the IT strategy2.

Increase accountability and transparency for IT performance and outcomes, and ensure that IT investments are aligned with the organization’s risk appetite and value proposition2.

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

References:

The Components of a Feasibility Study - ProjectEngineer

The most important factor to ensure when developing an effective security awareness program is B. Outcome metrics for the program are established. This is because outcome metrics are measures that evaluate the impact and results of the security awareness program on the behavior and performance of the users, and the security posture and objectives of the organization1. Outcome metrics can help ensure the effectiveness of the security awareness program by:

Providing feedback and evidence on whether the security awareness program is achieving its goals and expectations, such as reducing the number of incidents, improving the compliance rate, or increasing the reporting rate1.

Identifying and quantifying the strengths and weaknesses of the security awareness program, and enabling continuous improvement and optimization of the program content, delivery, and frequency1.

Demonstrating and communicating the value and return on investment of the security awareness program to the stakeholders and management, and securing their support and commitment for the program1.

The best reason to implement a data retention policy is to limit the liability associated with storing and protecting information. A data retention policy is a business’ established protocol for maintaining information, typically defining what data needs to be retained, the format in which it should be kept, how long it should be stored for, whether it should eventually be archived or deleted, who has the authority to dispose of it, and what procedure to follow in the event of a policy violation1. A data retention policy can help an organization to:

Comply with legal and regulatory requirements that mandate the retention and disposal of certain types of data, such as financial records, health records, or personal data

Reduce the risk of data breaches, theft, loss, or corruption by minimizing the amount of data stored and ensuring proper security measures are in place

Save costs and resources by optimizing the use of storage space and reducing the need for backup and recovery operations

Enhance operational efficiency and performance by eliminating unnecessary or outdated data and improving data quality and accessibility

Support business continuity and disaster recovery plans by ensuring critical data is available and recoverable in case of an emergency

Facilitate audit trails and investigations by providing evidence of data authenticity, integrity, and provenance

Therefore, by implementing a data retention policy, an organization can limit its liability associated with storing and protecting information, as well as improve its data governance and management practices.

References:

Data Retention Policy 101: Best Practices, Examples & More

Quality control reviews are the best way to demonstrate to senior management and the board that an audit function is compliant with standards and the code of ethics. These reviews assess the efficiency and effectiveness of the audit function, ensure compliance with audit standards and ethics, and identify areas for improvement12. While audit staff interviews, control self-assessments (CSAs), and corrective action plans can provide valuable insights, they do not offer the same level of assurance as a comprehensive quality control review12.

References: The Institute of Internal Auditors1, AuditBoard2

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

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

The 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

 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.

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

References:

Service Level Agreement (SLA) Examples and Template

What is an SLA? Best practices for service-level agreements

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

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

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.

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

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

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

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

 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

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

 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.

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

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

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

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

 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

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

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

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. 

 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.

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

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

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

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

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

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

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

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

 The most important thing for the organization to ensure when reducing the actual retention period for media containing completed low-value transactions is that the retention period complies with data owner responsibilities. Data owners are accountable for the quality, security, and availability of the data under their control. They are also responsible for defining and enforcing data retention policies that comply with legal, regulatory, contractual, and business requirements. Data owners should be consulted and involved in any decision that affects the retention period of their data, as they are ultimately liable for any consequences of data loss or breach.

The policy includes a strong risk-based approach, the retention period allows for review during the year-end audit, and the total transaction amount has no impact on financial reporting are not the most important things for the organization to ensure when reducing the actual retention period for media containing completed low-value transactions. These are possible factors or benefits that may influence or justify the decision, but they do not override or replace the data owner responsibilities.

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

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

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

 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?

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

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

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

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

 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)

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

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

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

Risk-based auditing is an audit approach that focuses on the analysis and management of risk within an organization. Risk-based auditing helps identify and prioritize the areas or processes that pose the highest risk to the organization’s objectives and allocate audit resources accordingly. Risk-based auditing also helps provide assurance and advisory services related to the organization’s risk management processes and controls. By using risk-based auditing, internal auditors can optimize the use of their audit resources and add value to the organization.

Agile auditing, continuous auditing, and outsourced auditing are not audit approaches that are most helpful in optimizing the use of IS audit resources. Agile auditing is a flexible and iterative audit methodology that adapts to changing circumstances and stakeholder needs. Continuous auditing is a method of performing audit activities on a real-time or near-real-time basis using automated tools and techniques. Outsourced auditing is a practice of contracting external auditors to perform some or all of the internal audit functions. These audit methods may have some advantages or disadvantages depending on the context and objectives of the audit, but they do not necessarily optimize the use of IS audit resources.

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

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

 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.

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

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

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

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

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

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

 The 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

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

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

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

The most helpful thing for an IS auditor when assessing the effectiveness of controls is the results of control testing, as this provides objective and reliable evidence of how well the controls are designed and operating in practice. A control self-assessment (CSA) is a technique that involves the participation of process owners and stakeholders in evaluating the effectiveness of controls, but it may not be as rigorous or independent as control testing. Interviews with management are useful for gaining an understanding of the control environment and culture, but they may not reflect the actual performance of controls. A control matrix is a tool that maps the controls to the objectives, risks, and requirements, but it does not measure the effectiveness of controls. References: CISA Review Manual (Digital Version), Chapter 1: Information Systems Auditing Process, Section 1.3: IT Audit Process

The best assurance of data integrity after file transfers is hash values. Hash values are unique strings that are generated by applying a mathematical function to the data. Hash values can be used to verify that the data has not been altered or corrupted during the transfer, as any change in the data would result in a different hash value. By comparing the hash values of the source and destination files, one can confirm that the data is identical and intact.

The other options are not as effective as hash values for ensuring data integrity after file transfers. Check digits are digits added to a number to detect errors in data entry or transmission, but they are not reliable for detecting intentional or complex modifications of the data. Monetary unit sampling is a statistical sampling technique used for auditing financial statements, but it is not applicable for verifying data integrity after file transfers. Reasonableness check is a validation method that checks whether the data falls within an expected range or format, but it does not guarantee that the data is accurate or consistent with the source.

References:

5: On Windows, how to check that data is unchanged after copying? - Super User

6: Data integrity | Cloud Storage Transfer Service Documentation | Google Cloud

7: Checking File Integrity - HECC Knowledge Base

8: How to setup File Transfer Integrity Checks - Progress.com

 The most important thing for an IS auditor to verify when evaluating an organization’s data conversion and infrastructure migration plan is that a rollback plan is included. A rollback plan is a contingency plan that describes the steps and actions to be taken in case the data conversion or infrastructure migration fails or causes unacceptable problems or risks. A rollback plan can help to restore the original data and infrastructure, minimize the impact on the business operations and functions, and ensure the continuity and availability of the IT services. The IS auditor should verify that the rollback plan is feasible, tested, documented, and approved, and that it covers all the possible scenarios and outcomes of the data conversion or infrastructure migration. The other options are not as important as verifying the rollback plan, because they either do not address the potential failure or disruption of the data conversion or infrastructure migration, or they are part of the normal planning and execution process rather than a contingency plan. References: CISA Review Manual (Digital Version)1, Chapter 4, Section 4.2.3

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

 Change control is the process of managing and documenting changes to an information system or its components. Change control aims to ensure that changes are authorized, tested, approved, implemented, and reviewed in a controlled and consistent manner. Change control is an essential part of ensuring the security, reliability, and quality of an information system.

One of the key elements of change control is testing and approval from quality assurance (QA). QA is the function that verifies that the changes meet the requirements and specifications, comply with the standards and policies, and do not introduce any errors or vulnerabilities. QA testing and approval provide assurance that the changes are fit for purpose, function as expected, and do not compromise the security or performance of the system.

An organization that has recently moved to an agile model for deploying custom code to its in-house accounting software system should still follow change control procedures, including QA testing and approval. Agile development methods emphasize flexibility, speed, and collaboration, but they do not eliminate the need for quality and security checks. In fact, agile methods can facilitate change control by enabling frequent and iterative testing and feedback throughout the development cycle.

However, if change control does not include testing and approval from QA, this poses a significant security concern for the organization. Without QA testing and approval, the changes may not be properly validated, verified, or evaluated before being deployed to production. This could result in introducing bugs, defects, or vulnerabilities that could affect the functionality, availability, integrity, or confidentiality of the accounting software system. For example, a change could cause data corruption, performance degradation, unauthorized access, or data leakage. These risks could have serious consequences for the organization’s financial operations, compliance obligations, reputation, or legal liabilities.

Therefore, change control that does not include testing and approval from QA is the most significant security concern to address when reviewing the procedures in place for production code deployment in an agile model.

References:

Change Control - ISACA

Quality Assurance - ISACA

Agile Development - ISACA

10 Agile Software Development Security Concerns You Need to Know

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

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

The other possible options are:

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

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

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

 Leveraging an IT governance framework is the best way to enable alignment of IT with business objectives, as it provides a set of principles, standards, processes, and practices that guide the effective delivery of IT services that support the organization’s strategy and goals. Benchmarking against peer organizations, developing key performance indicators (KPIs), and completing an IT risk assessment are useful activities that can help measure and improve the performance and value of IT, but they are not sufficient to ensure alignment without a governance framework. References: CISA Review Manual (Digital Version), Chapter 1: Information Systems Auditing Process, Section 1.2: IT Governance

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

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

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

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

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

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

KPIs are not clearly defined is the most concerning finding for an IS auditor, because it implies that the third-party vendor does not have a clear understanding of what constitutes success or failure in their performance. This can lead to inaccurate or misleading reporting, poor decision making, and lack of accountability. KPIs should be SMART (specific, measurable, achievable, relevant, and time-bound) and aligned with the business objectives and expectations of the stakeholders12. References: 1: CISA Review Manual (Digital Version), Chapter 5, Section 5.3.2 2: CISA Online Review Course, Module 5, Lesson 3

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

 The best control for detecting unauthorized data changes in an IT organization where many responsibilities are shared is to have data changes independently reviewed by another group. This is because an independent review can provide an objective and unbiased verification of the data changes and ensure that they are authorized, accurate, and complete. An independent review can also help to detect any errors, fraud, or malicious activities that may have occurred during the data changes. An independent review can also provide assurance that the data integrity and security are maintained. References:

CISA Review Manual (Digital Version), Chapter 4, Section 4.31

CISA Online Review Course, Domain 1, Module 4, Lesson 22

The data retention policy for a global organization with regional offices in multiple countries should align with local laws and regulations, as they may vary significantly from one country to another and may impose different requirements and penalties for non-compliance. The policy should also consider the corporate policies and practices, the global best practices, and the business goals and objectives, but these are secondary to the legal compliance. References: CISA Review Manual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.3: Data Classification and Protection

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

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

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

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

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

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

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

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

Therefore, option B is the correct answer.

References:

Guide to IT Capacity Management | Smartsheet

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

ISO 27002:2022 – Control 8.6 – Capacity Management

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

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

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

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

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

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

A firewall between internal network segments improves security and reduces risk by inspecting all traffic flowing between network segments and applying security policies. This will prevent unauthorized or malicious access, data leakage, or network attacks from compromising the network resources or data. Logging all packets passing through network segments may provide audit trails and evidence, but not prevent or mitigate security incidents. Monitoring and reporting on sessions between network participants may help to identify anomalous or suspicious activities, but not block or filter them. Ensuring all connecting systems have appropriate security controls enabled may enhance the overall network security posture, but not isolate or segregate different network segments. References: Info Technology & Systems Resources | COBIT, Risk, Governance … - ISACA, section “Book COBIT 2019 Design Guide: Designing an Information and Technology Governance Solution | Digital | English”