CISA Dumps with Practice Exam Questions Answers

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

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

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

 Input validation is the best control to address SQL injection vulnerabilities, because it can prevent malicious users from entering SQL commands or statements into input fields that are intended for data entry, such as usernames or passwords. SQL injection is a technique that exploits a security vulnerability in an application’s software by inserting SQL code into a query string that can execute commands on a database server. Unicode translation, SSL encryption, and digital signatures are not effectivecontrols against SQL injection, because they do not prevent or detect SQL code injection into input fields. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.4.2