CISA Questions and Answers

 Limiting the use of logs to only those purposes for which they were collected is the best way to address potential data privacy concerns associated with inadvertent disclosure of machine identifier information contained within security logs, because it minimizes the risk of unauthorized access, misuse, or leakage of personal data that may be embedded in the logs. Logs should be collected and processed in accordance with the data protection principles and regulations, such as theGeneral Data Protection Regulation (GDPR)12. Restricting the transfer of log files from host machine to online storage, only collecting logs from servers classified as business critical, and limiting log collection toonly periods of increased security activity are not effective ways to address data privacy concerns, because they do not prevent or mitigate the potential disclosure of personal datain the logs. References: 1: CISA Review Manual (DigitalVersion), Chapter 5, Section 5.4.4 2: CISA Online Review Course, Module 5, Lesson 4

This is because audit trails are records of system activity and user actions that can provide evidence of the validity and integrity of transactions and data in a financial application system. Audit trails can help to ensure compliance with laws, regulations, policies, and standards, as well as to detect and prevent fraud, errors, or misuse of information. Audit trails can also facilitate auditing, monitoring, and evaluation of the financial application system’s performance and controls1.

The application should meet the organization’s requirements (A) is not the best answer, because it is a general and obvious criterion that applies to any application system acquisition, not a specific and important recommendation for a financial application system. The organization’s requirementsshould be clearly defined and documented in the RFP, but they may not necessarily include audit trails as a design feature.

Potential suppliers should have experience in the relevant area © is not the best answer, because it is a factor that affects the selection of the supplier, not the design of the financial application system. The experience and reputation of potential suppliers should be evaluated and verified during the RFP process, but they may not guarantee that the supplier will include audit trails in the design.

Vendor employee background checks should be conducted regularly (D) is not the best answer, because it is a measure that affects the security and trustworthiness of the vendor, not the design of the financial application system. Vendor employee background checks should be performed as part of the vendor management and due diligence process, but they may not ensure that the vendor will include audit trails in the design.

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. Thesereviews assess the efficiency and effectiveness of the audit function, ensure compliance with audit standards and ethics, and identify areasfor 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 best recommendation for improving IT governance within the organization is to implement key performance indicators (KPIs). KPIs are measurable values that show how effectively the organization is achieving its key business objectives. KPIs can help the organization tomonitor and evaluate the performance, efficiency, and alignment of its IT processes and resources with its business goals and strategies1.

The other options are not as effective as implementing KPIs for improving IT governance. Option B, implementing annual third-party audits, is a good practice but may not be sufficient or timely to identify and address the issues or gaps in IT governance. Option C, benchmarking organizational performance against industry peers, is a useful technique but may not reflect the specific needs and expectations of the organization’s stakeholders. Option D, requiring executive management to draft IT strategy, is a necessary step but not enough to ensure that IT governance is implemented and monitored throughout the organization.

Regression testing is the most appropriate testing method for assessing whether system integrity has been maintained after changes have been made. Regression testing is a type of software testing that ensures that previously developed and tested software still performs as expected after a change1 Regression testing helps to detectany defects or errors that may have been introduced or uncovered due to the change2 Regression testing can be performed at different levels of testing, such as unit, integration, system, and acceptance3

Unit testing is a type of software testing that verifies the functionality of individual components or units of code. Unit testing is usually performed by developers before integrating the code with other components. Unit testing helps to identify and fix errors at an early stage of development, but it does not ensure that the system as a whole works as expected after a change.

Integration testing is a type of software testing that verifies the functionality, performance, and reliability of the interactions between different components or units of code. Integration testing is usually performed after unit testing and before system testing. Integration testing helps to identify and fix errors that may occur when different components are integrated, but it does not ensure that the system as a whole works as expected after a change.

Acceptance testing is a type of software testing that verifies whether the system meets the user requirements and expectations. Acceptance testing is usually performed by end-users or customersafter system testing and before deploying the system to production. Acceptance testing helps to ensure that the system delivers the desired value and quality to the users, but it does not ensure that the system as a whole works as expected after a change.

References: 1: What is Regression Testing? Test Cases (Example) - Guru99 2: What is Regression Testing? Definition, Tools, Examples - Katalon 3: Regression testing - Wikipedia : What is Unit Testing? Definition, Types, Tools & Examples - Guru99 : What is Integration Testing? Definition, Types, Tools & Examples - Guru99 : What is Acceptance Testing? Definition, Types, Tools & Examples - Guru99

The most effective control to mitigate unintentional misuse of authorized access is security awareness training. This is because security awareness training can educate users on the proper use of their access rights, the potential consequences of misuse, and the best practices to protect the confidentiality, integrity, and availability of information systems. Security awareness training can also help users recognize and avoid common threats such as phishing, malware, and social engineering.

Annual sign-off of acceptable use policy, regular monitoring of user access logs, and formalized disciplinary action are not the most effective controls to mitigate unintentional misuse of authorized access. These controls may help deter or detect intentional misuse, but they do not address the rootcause of unintentional misuse, which is often a lack of knowledge or awareness of security policies and procedures.

 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.

A concern associated with virtualization is that performance issues with the host could impact the guest operating systems, which are the operating systems that run on virtual machines within the host. For example, if the host has insufficient memory, CPU, disk space, or network bandwidth, it could affect the performance and availability of the guest operating systems and the applications running on them. The physical footprint of servers could decrease within the datacenter, processingcapacity may be shared across multiple operating systems, and one host may have multiple versions of the same operating system are not concerns associated with virtualization, but rather benefits or features of virtualization that can help reduce costs, improve efficiency, and enhance flexibility. References: CISA Review Manual (Digital Version), Chapter 4: Information Systems Operations and Business Resilience, Section 4.2: IT Service Delivery and Support

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

The greatest resulting impact of project reporting not accurately reflecting current progress is that the project steering committee cannot provide effective governance. The project steering committee is a group of senior executives or stakeholders who oversee the project and provide strategic direction, guidance, and support. The project steering committee relies on accurate and timely project reporting to monitor the project’s status, performance, risks, issues, and changes. If the project reporting is inaccurate, the project steering committee cannot make informed decisions, resolve problems, allocate resources, or ensure alignment with the organizational goals and objectives.

The other options are not as impactful as option C. The project manager will have to be replaced is a possible consequence, but not the greatest impact, of inaccurate project reporting. The project manager is responsible for planning, executing, monitoring, controlling, and closing the project. The project manager may face disciplinary actions or termination if they fail to provide accurate and honest project reporting. However, this does not necessarily affect the overall governance of the project. The project reporting to the board of directors will be incomplete is a potential risk, but not the greatest impact, of inaccurate project reporting. The board of directors is the highest governing body of an organization that sets the vision, mission, values, and policies. The board of directors may receive periodic orad hoc project reporting to ensure that the project is aligned with the organizational strategy and delivers value. If the project reporting is inaccurate, the board of directors may lose confidence in the project or intervene in its management. However, this does not directly affect the day-to-day governance of the project. The project will not withstand a quality assurance (QA) review is a possible outcome, but not the greatest impact, of inaccurate project reporting. A quality assurance review is a process to evaluate the quality of the project’s processes and deliverables against predefined standards and criteria. A quality assurance review may reveal discrepancies or errors in the project reporting that may affect the credibility and reliability of the project. However, this does not necessarily affect the governance of the project. References: Project Steering Committee - Roles &Responsibilities, Project Reporting Best Practices, Quality Assurance in Project Management

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

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 ISauditor 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

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

The best indicator of the effectiveness of an organization’s incident response program is the financial impact per security event. This metric measures the direct and indirect costs associated with security incidents, such as loss of revenue, reputation damage, legal fees, recovery expenses, and fines. By reducing the financial impact per security event, the organization can demonstrate that its incident response program is effective in mitigating the consequences of security breaches and restoring normal operations as quickly as possible. Number of successful penetration tests, percentage of protected business applications, and number of security vulnerability patches are indicators of the security posture of the organization, but they do not reflect the effectiveness of the incident response program. References: ISACA Journal Article: Measuring Incident Response Effectiveness

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

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

CISA Review Manual (Digital Version), Chapter 5, Section 5.11

CISA Review Questions, Answers & ExplanationsDatabase, Question ID 229

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

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]

The most information about the transaction audit trail in an online application can be obtained by reviewing the system/process flowchart. A system/process flowchart is a diagram that illustrates the sequence of steps, activities, or events that occur within or affect a system or process. A system/process flowchart can provide the most information about the transaction audit trail in an online application, by showing how transactions are initiated, processed, recorded, and completed, and identifying the inputs, outputs, controls, and dependencies involved in each transaction. File layouts are specifications that define how data are structured or organized on a file or database. File layouts can provide some information about the transaction audit trail in an online application, by showing what data elements are stored or retrieved for each transaction, but they do not provide information about how transactions are executed or tracked. Data architecture is a framework that defines how data are collected, stored, managed, and used within an organization or system. Data architecture can provide some information about the transaction audit trail in an online application, by showing what data sources, models, standards, and policies are used for each transaction, but they do not provide information about how transactions are performed or monitored. Source code documentation is a description or explanation of the source code of a software program or application. Source code documentation can provide some information about the transaction audit trail in an online application, by showing what logic, algorithms, or functions are used for each transaction, but they do not provide information about how transactions are handled or audited. 

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

CISA Review Manual (Digital Version), Chapter 6, Section 6.31

CISA Review Questions, Answers & Explanations Database,Question ID 223

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

 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.

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. 

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

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

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

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

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

The best document for an IS auditor to use in detecting a weakness in segregation of duties is a process flowchart. A process flowchart is a diagram that illustrates the sequence of steps, activities, tasks, or decisions involved in a business process. A process flowchart can help detect a weakness in segregation of duties by showing who performs what actions or roles in a process, and whether there is any overlap or conflict of interest among them. The other options are not as useful as a process flowchart in detecting a weakness in segregation of duties, as they do not show who performs what actions or roles in a process. A system flowchart is a diagram that illustrates the components, functions, interactions, or logic of an information system. A data flow diagram is a diagram that illustrates how data flows from sources to destinations through processes, stores, or external entities. An entity-relationship diagram is a diagram that illustrates how entities (such as tables) are related to each other through attributes (such as keys) in a database. References: CISA ReviewManual (Digital Version), Chapter 3, Section 3.2

The finding that should be ranked as the highest risk is that network penetration tests are not performed. Network penetration tests are simulated cyberattacks that aim to identify and exploit the vulnerabilities and weaknesses of the network security controls, such as firewalls, routers, switches, servers, and devices. Network penetration tests are essential for assessing the effectiveness and resilience of the network security posture, and for providing recommendations for improvement and remediation. If network penetration tests are not performed, the organization may not be aware of the existing or potential threats and risks to its network, and may not be able to prevent or respond to real cyberattacks, which can result in data breaches, service disruptions, financial losses, reputational damage, and legal or regulatory penalties. The other findings are also important, butnot as risky as the lack of network penetration tests, because they either do not directly affect the networksecurity controls, or they can be addressed by documentation or approval processes. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.4

 Developing a risk-based plan considering each entity’s business processes would best help to ensure that IS audit still covers key risk areas within the IT environment as part of its annual plan. A risk-based plan is a plan that prioritizes the audit activities based on the level of risk associated with each area or process. A risk-based plan can help to allocate the audit resources more efficiently and effectively, and provide more assurance and value to the stakeholders1.

By considering each entity’s business processes, the IS audit can identify and assess the specific risks and controls that affect the IT environment of each entity, and tailor the audit objectives, scope,and procedures accordingly. This can help to address the unique needs and expectations of eachentity, andensure that the IS audit covers the key risk areas that are relevant and significant to each entity’s operations, performance, and compliance2.

The other options are not as effective as developing a risk-based plan considering each entity’s business processes in ensuring that IS audit still covers key risk areas within the IT environment as part of its annual plan. Option A, increasing the frequency of risk-based IS audits for each business entity, is not a feasible or efficient solution, as it may increase the audit costs and workload, and create duplication or overlap of audit efforts. Option C, conducting an audit of newly introduced IT policies and procedures, is a limited and narrow approach, as it may not cover all the aspects or dimensions of the IT environment that may have changed or been affected by the split. Option D, revising IS audit plans to focus on IT changes introduced after the split, is a reactive and short-term approach, as it may not reflect the current or future state of the IT environment or the business objectives of each entity.

References:

ISACA, CISA Review Manual, 27th Edition, 2019

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

Risk-Based Audit Planning: A Guide for Internal Audit1

Risk-Based Audit Approach: Definition & Example

The effectiveness of an information security awareness program is best measured by assessing real-world behavior rather than subjective feedback or indirect metrics. Social engineering exercises simulate real-world attack scenarios, testing whether employees can identify and respond appropriately to security threats. This directly evaluates the program's impact on employee behavior and awareness.

Measuring User Satisfaction (Option A):While useful for feedback, satisfaction does not measure the effectiveness of awareness in preventing security incidents.

Reviewing Security Staff Performance Evaluations (Option C):This focuses on staff capabilities rather than the awareness program's effectiveness.

Analyzing Help Desk Calls (Option D):This might provide insight into recurring issues but does not directly measure the program's success in changing user behavior.

Conducting social engineering exercises aligns with best practices for assessing organizational security awareness.

 Upon completion of audit work, an IS auditor should distribute a summary of general findings to the members of the auditing team. This is to ensure that the audit team members are aware of the audit results, have an opportunity to provide feedback, and can agree on the audit conclusions andrecommendations. Providing a report to senior management prior to discussion with the auditee, providing a report to the auditee stating the initial findings, and reviewing the working papers with the auditee are not appropriate actions for an IS auditor to take upon completion of audit work, as they may compromise the audit independence, objectivity, and quality. References: ISACA CISA Review Manual 27th Edition, page 221

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

 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 important thing to define within a disaster recovery plan (DRP) is the roles and responsibilities for recovery team members, as this ensures that everyone knows what to do, who to report to, and how to communicate in the event of a disaster. A business continuity plan (BCP) is a broader document that covers the overall strategy and objectives for maintaining or resuming business operations after a disaster. Test results for backup data restoration are important to verify the integrity and availability of backup data, but they are not part of the DRP itself. A comprehensive list of disaster recovery scenarios and priorities is useful to identify the potential risks and impacts of different types of disasters, but it is not as critical as defining the roles and responsibilities for recovery teammembers. References: CISA Review Manual (Digital Version), Chapter 4: Information Systems Operations, Maintenance and Service Management, Section 4.3: Disaster Recovery Planning1

The best recommendation for the IS auditor to facilitate compliance with the new regulation is to include the requirement in the incident management response plan. An incident management response plan is a document that defines the roles, responsibilities, processes, and procedures for responding to security incidents. By including the new regulation in the plan, the IS auditor can ensure that the organization is aware of the reporting obligation, has a clear workflow for notifying the regulator within 24 hours, and has the necessary documentation and evidence to support the report.

The other options are not as effective as including the requirement in the incident management response plan:

Establishing key performance indicators (KPIs) for timely identification of security incidents is a good practice, but it does not guarantee compliance with the regulation. KPIs are metrics that measure the performance of a process or activity, but they do not specify how to perform it. The IS auditor should also provide guidance on how to identify and report security incidents within 24 hours.

Engaging an external security incident response expert for incident handling is a possible option, but it may not be feasible or cost-effective. The organization may not have the budget or time to hire an external expert, or may prefer to handle the incidents internally. The IS auditor should also evaluate the qualifications and trustworthiness of the external expert, and ensure that they comply with the regulation and other contractual or legal obligations.

Enhancing the alert functionality of the intrusion detection system (IDS) is a useful measure, but it is not sufficient to comply with the regulation. An IDS is a tool that monitors network traffic for malicious activity and alerts the network administrator or takes preventive action. However, an IDS may not detect all types of security incidents, or may generate false positivesor negatives. The IS auditor should also consider other sources of incident detection, such as logs, reports, audits, or user feedback.

The most significant risk from this observation is that access rights may not be removed in a timely manner. If the process for removing access for terminated employees is not documented, there is no clear guidance or accountability for who, how, when, and what actions should be taken to revoke the access rights of the employees who leave the organization. This could result in delays, inconsistencies, or omissions in removing access rights, which could allow terminated employees to retain unauthorized access to the organization’s systems and data. This could compromise the security, confidentiality, integrity, and availability of the information assets. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

The greatest concern that the IS auditor should have when reviewing an organization’s security information and event management (SIEM) solution is that the SIEM is decentralized. This is because a decentralized SIEM can pose challenges for collecting, correlating, analyzing and reporting on security events and incidents from multiple sources and locations. A decentralized SIEM can also increase the complexity and cost of maintaining and updating the SIEM components, as well as the risk of inconsistent or incomplete security monitoring and response. The IS auditor should recommend that the organization adopts a centralized or hybrid SIEM architecture that can provide a holistic and integrated view of the security posture and activities across the organization. The other findings are not as concerning as a decentralized SIEM, because they can be addressedby implementing best practices and standards for SIEM reporting and configuration. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.4

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

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

IS auditors primarily provide assurance and oversight. In this context, independent reviews ensure that those responsible for the renovation project are meeting their obligations, following best practices, and managing risks appropriately.

References:

ISACA's Code of Professional Ethics: Emphasizes the IS Auditor's duty to be independent and objective.

The Role of IS Audit: IS Auditors are not project managers but provide objective assessment and guidance regarding controls and risk mitigation within projects.

CISA Review Manual (27th Edition): May have sections discussing the role of IS auditors in infrastructure projects or similar initiatives.

 Impact assessment is an activity that occurs during the issues management process for a system development project. Issues management is a process of identifying, analyzing, resolving, and monitoring issues that may affect the project scope, schedule, budget, or quality. Impact assessment is a technique of evaluating the severity and priority of an issue, as well as its implications for the project objectives and deliverables. The other options are not activities that occur during the issues management process, but rather related to other processes such as contingency planning, configuration management, or help desk management. References:

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

CISA Review Questions, Answers & Explanations Database, Question ID 217

 Changes to the job scheduler application’s parameters are not approved and reviewed by an operations supervisor. This is a serious control weakness that could compromise the integrity, availability, and security of the IT operations. An IS auditor should be concerned about the lack of oversight and accountability for such changes, which could result in unauthorized, erroneous, or malicious modifications that affect the processing environment. The other options are less critical issues that may not have a significant impact on the IT operations. References:

CISA Review Manual (Digital Version), Chapter 4, Section 4.2.3.11

CISA Review Questions, Answers & Explanations Database, Question ID 202

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

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

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

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

Therefore, an IS auditor should verify that:

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

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

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

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

References:

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

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

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

A post-implementation review (PIR) of a newly modified IT application focuses on ensuring that the system meets business and security requirements effectively. Thesufficiency of implemented controls(A) is the most critical aspect because it ensures that security, operational, and compliance controls are functioning correctly.These controls include access controls, data integrity checks, and audit logs to prevent unauthorized access, data corruption, or security breaches.

Other options:

Resource management plan (B)is important for project management but is not the primary concern for an IS auditor in a post-implementation review.

Updates required for end-user manuals (C)are necessary for usability but do not impact the security or operational integrity of the system.

Rollback plans for changes (D)are important for change management but are typically assessed before deployment, not in a PIR.

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

Social engineering exploits human vulnerabilities, and the most effective mitigation is training employees to recognize and respond to these threats. Security awareness programs help build a culture of vigilance, equipping employees with the knowledge to identify phishing attempts, suspicious behavior, and other social engineering tactics.

Multi-factor Authentication (MFA) (Option A):Enhances access control but does not address the human vulnerability to social engineering.

Access History Log Review (Option C):Useful for post-incident analysis but does not prevent incidents.

File Encryption with Password Protection (Option D):Adds security layers but is ineffective if the password is compromised.

The proximity badge incorrectly granting access to restricted areas is the most concerning issue, as it indicates a failure of the access control system to enforce the principle of least privilege and protect the sensitive or critical assets of the organization. The proximity badge should only grant access to the areas that are necessary for the IS auditor to perform the audit fieldwork, and not to any other areas that may contain confidential information, valuable equipment, or hazardous materials. The incorrect access could result in unauthorized disclosure, modification, or destruction of the assets, as well as potential safety or legal issues.

References

ISACA CISA Review Manual, 27th Edition, page 254

Office & Workplace Physical Security Assessment Checklist

Physical Security: Planning, Measures & Examples

A biometric access device installed at the entrance to a facility is a type of preventive control. Preventive controls are designed to deter or prevent undesirable events from occurring12. They are proactive measures that aim to inhibit incidents before they happen12. In this case, the biometricaccess device prevents unauthorized individuals from gaining access to the facility by requiring unique biological characteristics for authentication12.

References:

Guide to Biometric Access Control & Door Lock Security - Avigilon

Biometric access control: meaning, types and implementation - Smowl

Discovery sampling is a type of statistical sampling that’s used when the expected error rate in the population is very low1. This method is designed to discover at least one instance of an attribute or condition in a population1. It’s often used in auditing to uncover fraud or noncompliance with rules and regulations1.

References:

What are sampling methods and how do you choose the best one?

The first step in managing the impact of a recently discovered zero-day attack is to identify vulnerable assets. A zero-day attack is a cyberattack that exploits a previously unknown or unpatched vulnerability in a software or system, before the vendor or developer has had time to fix it. Identifying vulnerable assets is crucial for managing the impact of a zero-day attack, because it helps to determine the scope and severity of the attack, prioritize the protection and mitigation measures, and isolate or quarantine the affected assets from further damage or compromise. The other options are not the first steps in managing the impact of a zero-day attack, because they either require more informationabout the vulnerable assets, or they are part of the subsequentsteps of assessing, responding, or recovering from the attack. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.4

 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

Issuing authentication tokens is the most reliable method of preventing unauthorized logon, as it provides a strong form of authentication that requires users to present something they have (the token) and something they know (the personal identification number or PIN) to access the system. Authentication tokens are physical devices that generate a one-time password or code that changes periodically and is synchronized with the authentication server. This makes it difficult for attackers to steal or guess the credentials of legitimate users. Reinforcing current security policies, limiting after-hours usage and installing an automatic password generator are not as reliable as issuing authentication tokens, as they do not provide a strong form of authentication and may still be vulnerable to unauthorized logon attempts. References:

: [Authentication Token Definition]

: Authentication | ISACA

The best source of information for IT management to estimate resource requirements for future projects is the records of actual time spent on projects. This data can provide a realistic and reliable basis for forecasting future resource needs based on historical trends and patterns. The records of actual time spent on projects can also help IT management to identify any gaps or inefficiencies in resource allocation and utilization. The human resources (HR) sourcing strategy is not a good source of information for estimating resource requirements for future projects, as it may not reflect the actual demand and availability of IT resources. The peer organization staffing benchmarks are not a good source of information for estimating resource requirements for future projects, as they may not account for the specific characteristics and needs of each organization. The budgeted forecast for the next financial year is not a good source of information for estimating resource requirements for future projects, as it may not be based on accurate or realistic assumptions. References:

CISA Review Manual, 27th Edition, pages 465-4661

CISA Review Questions, Answers & Explanations Database,Question ID: 263

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

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

CISA Review Manual (Digital Version), Chapter 5, Section 5.2.11

CISA Review Questions, Answers & Explanations Database, Question ID 203

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

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

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

 The IS auditor should be most concerned about the lack of follow-up education for staff members who failed the phishing simulation test. Phishing simulation tests are designed to assess the level of awareness and susceptibility of staff members to phishing attacks, and to provide feedback and training to improve their security behavior. If staff members who failed the test do not receive follow-up education, they will not learn from their mistakes and may continue to fall victim to real phishing attacks, which could compromise the security of the organization.

The other options are less concerning for the IS auditor:

Test results were not communicated to staff members. This is not ideal, as staff members should receive feedback on their performance and learn from the test results. However, this does not necessarily mean that they did not receive any training or education on how to avoid phishing attacks.

Staff members were not notified about the test beforehand. This is a common practice for phishing simulation tests, as it mimics the real-world scenario where staff members do not know when they will receive a phishing email. The purpose of the test is to measure their spontaneous reaction and awareness, not their preparedness or compliance.

Security awareness training was not provided prior to the test. This is not a major concern, as the test can serve as a baseline measurement of the current level of awareness and susceptibility of staff members, and as a starting point for providing tailored training and education based on the test results.

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

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

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. 

 Requiring written authorization for all payment transactions is the IS auditor’s best recommendation for a compensating control in an environment where segregation of duties (SoD) cannot be enforced in an accounts payable system. SoD is a principle that requires different individuals or functions to perform different tasks or roles in a business process, such as initiating, approving, recording and reconciling transactions. SoD reduces the risk of errors, fraud and misuse of resources by preventingany single person or function from having excessive or conflicting authority or responsibility. A compensating control is a control that mitigates or reduces the risk associated with the absence or weakness of another control. Requiring written authorization for all payment transactions is a compensating control that provides an independent verification and approval of each transaction before it is processed by the accounts payable system. This control can help to detect and prevent unauthorized, duplicate or erroneous payments, and to ensure compliance with policies and procedures. The other options are not as effective as option A, as they do not provide an independent verification or approval of payment transactions. Restricting payment authorization to senior staff members is a control that limits the number of people who can authorize payments, but it does not prevent them from initiating or processing payments themselves, which could violate SoD. Reconciling payment transactions with invoices is a control that verifies that the payments match the invoices, but it does not prevent unauthorized, duplicate or erroneous payments from being processed by the accounts payable system. Reviewing payment transaction history is a control that monitors and analyzes thepayment transactions after they have been processed by the accounts payable system, but it does not prevent unauthorized, duplicate or erroneous payments from occurring in the first place. References: CISA Review Manual (Digital Version) , Chapter 5: Protection of Information Assets, Section 5.2: Logical Access.

 To ensure that management concerns are addressed, internal audit should recommend that the data quality team review the data reported to the regulatory body first. This is because this data set is the most relevant and critical to the issue that triggered the enhancement of the data quality program. The data reported to the regulatory body should be accurate, complete, consistent, and timely, as any discrepancies could result in fines, penalties, or reputational damage for the organization.Data with customer personal information is important for data quality, but it is not directly related to the regulatory reporting issue. Data supporting financial statements is important for data quality, but it may not be the same as the data reported to the regulatory body. Data impacting business objectives is important for data quality, but it may not be as urgent or sensitive as the data reported to the regulatory body. References:

CISA Review Manual, 27th Edition, pages 404-4051

CISA Review Questions, Answers & Explanations Database, Question ID: 262

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

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

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

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

This is the most helpful method for measuring benefits realization for a new system, because it involves evaluating the actual outcomes and impacts of the system after it has been implemented and used for a certain period of time. A post-implementation review can compare the actual benefits with the expected benefits that were defined in the business case or the benefits realization plan, and identify any gaps, issues, or opportunities for improvement. A post-implementation review can also assess theeffectiveness, efficiency, and satisfaction of the system’s users, stakeholders, and customers, and provide feedback and recommendations for future enhancements or changes.

The other options are not as helpful as post-implementation review for measuring benefits realization for a new system:

Function point analysis. This is a technique that measures the size and complexity of a software system based on the number and types of functions it provides. Function point analysiscan help estimate the cost, effort, and time required to develop, maintain, or enhance a software system, but it does not measure the actual benefits or value that the system delivers to the organization or its users.

Balanced scorecard review. This is a strategic management tool that measures the performance of an organization or a business unit based on four perspectives: financial, customer, internal process, and learning and growth. A balanced scorecard review can help align the organization’s vision, mission, and goals with its activities and outcomes, but it does not measure the specific benefits or impacts of a new system.

Business impact analysis (BIA). This is a process that identifies and evaluates the potential effects of a disruption or disaster on the organization’s critical business functions and processes. A BIA can help determine the recovery priorities, objectives, and strategies for the organization in case of an emergency, but it does not measure the benefits or value of a new system.

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 major advantage of moving from many desktop PCs to a thin client architecture is that desktop application software will never have to be upgraded. A thin client architecture is a type of client-server architecture that uses lightweight or minimal devices (thin clients) as clients that connect to a central server that provides most of the processing and storage functions. A thin client architecture can offer several benefits over a traditional desktop PC architecture, such as lower cost, higher security, easier maintenance, etc. One of these benefits is that desktop application software will never have to be upgraded on thin clients, as all the applications are installed and updated on the server, and accessed by thin clients through a network connection. This can save time and money for installing and upgrading software on individual devices, and ensure consistency and compatibility among different devices. The security of the desktop PC is enhanced is a possible advantage of moving from many desktop PCs to a thin client architecture, but it is not the major one. A thin client architecture can enhance the security of desktop PCs by reducing the exposure orvulnerability of data and applications on individual devices, and centralizing the security management and control on the server. However, this advantage may depend on other factors such as network security, server security, user authentication, etc. Administrative security can be provided for the client is a possible advantage of moving from many desktop PCs to a thin client architecture, but it is not the major one. A thin client architecture can provide administrative security for clients by allowing administrators to configure and manage client devices remotely from the server, and enforce policies and restrictions on client access or usage. However, this advantage may depend on other factors such as network reliability, server availability, user compliance, etc. System administration can be better managed is a possible advantage of moving from many desktop PCs to a thin client architecture, but it is not the major one. A thin client architecture can improve system administration by simplifying and streamlining the tasks and activities involved in maintaining and supporting client devices, such as backup, recovery, troubleshooting, etc., and consolidating them on the server. However, this advantage may depend on other factors such as network bandwidth, server capacity, user satisfaction

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

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

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

CISA Review Manual (Digital Version), Chapter 5, Section 5.11

CISA Review Questions, Answers & Explanations Database, Question ID 218

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

CISA Review Manual (Digital Version), Chapter 7, Section 7.4.21

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The best approach for management in developing a test plan is to use processing parameters that are simulated by production entities and customers. This is because using realistic data and scenarios can help to evaluate the functionality, performance, reliability, and security of the new system under actual operating conditions and expectations. Using processing parameters that are randomly selected by a test generator, provided by the vendor of the application, or randomly selected by the user may not be sufficient or representative of the production environment and may not reveal all the potential issues or defects of the new system. References: [ISACA CISA Review Manual 27th Edition], page 266.

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

 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.

An application’s audit trail is a record of all actions or events that occur within or affect an application, such as user activities, system operations, data changes, errors, exceptions, etc. An audit trail can provide evidence and accountability for an application’s functionality and performance, and support auditing, monitoring, troubleshooting, and investigation purposes. An IS auditor should ensure that an application’s audit trail has adequate security, which means that it is protected from unauthorized access, modification, deletion, or disclosure. Adequate security can help ensure that an audit trail maintains its integrity, reliability, and availability, and prevents tampering or manipulation by attackers or insiders who want to hide their tracks or evidence of their actions. Logs all database records is a possible feature of an application’s audit trail, but it is not the most important thing for an IS auditor to ensure, as logging all database records may not be necessary or feasible for some applications, and may generate excessive or irrelevant data that can affect the storage or analysis of the audit trail. Is accessible online is a possible feature of an application’s audit trail, but it is not the most important thing for an IS auditor to ensure, as online accessibility may not be required or desirable for some applications, and may introduce security or privacy risks for the audit trail. Does not impact operational efficiency is a desirable outcome of an application’s audit trail, but it is not the most important thing for an IS auditor to ensure, as operational efficiency may not be the primary objective or concern of anapplication’s audit trail, and may depend on other factors or trade-offs such as storage capacity, performance speed, or data quality. 

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

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

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

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

The most conclusive audit procedure for evaluating the effectiveness of an e-commerce application system’s edit routine is to use test transactions. A test transaction is a simulated input that is processed by the system to verify its output and performance1. By using test transactions, an auditor can directly observe how the edit routine checks the validity, accuracy, and completeness of data entered by users, and how it handles incorrect or invalid data. A test transaction can also help measure the efficiency, reliability, and security of the edit routine, as well as identify any errors or weaknesses in the system.

The other options are not as conclusive as using test transactions, as they rely on indirect or secondary sources of information. Reviewing program documentation is an audit procedure that involves examining the written description of the system’s design, specifications, and functionality2. However,program documentation may not reflect the actual implementation or operation of the system, and it may not reveal any discrepancies or defects in the edit routine. Interviews with knowledgeable users is an audit procedure that involves asking questions to the people who use or manage the system3. However, interviews with knowledgeable users may not provide sufficient or objective evidence of the edit routine’s effectiveness, and they may be influenced by personal opinions or biases. Reviewing source code is an audit procedurethat involves analyzing the programming language and logic of the system4. However, reviewing source code may not be feasible or practical for complex or large systems, and it may not demonstrate how the edit routine performs in real scenarios.

 Computer performance is the measure of how well a computer system can execute tasks and applications within a given time frame. Computer performance can be affected by various factors, suchas hardware specifications, software configuration, network conditions, and user behavior. To analyze computer performance, it is important to use statistical metrics that can quantify the capacity utilization of the system resources, such as CPU, memory, disk, and network. These metrics can help identify the bottlenecks, inefficiencies, and anomalies that may degrade the performance of the system. Examples of such metrics include CPU utilization, memory usage, disk throughput, network bandwidth, and response time.

The other options are not as useful as statistical metrics when analyzing computer performance. An operations report of user dissatisfaction with response time is a subjective measure that may not reflect the actual performance of the system. Tuning of system software to optimize resource usage is a corrective action that can improve performance, but it is not a method of analysis. A report of off-peak utilization and response time is a limited snapshot that may not capture the peak performance or the average performance of the system.

References:

What is Computer Performance?

How to Measure Computer Performance

The best way to enforce the principle of least privilege on a server containing data with different security classifications is to apply access controls determined by the data owner. The principle of least privilege states that users should only have the minimum level of access required to perform their tasks. The data owner is the person who has the authority and responsibility to classify, label, and protect the data according to its sensitivity and value. The data owner can define the access rightsand permissions for each user or role based on the data classification policy and the business needs. This will ensure that only authorized and appropriate users can access the data and prevent unauthorized or excessive access that could compromise the confidentiality, integrity, or availability of the data. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

An appropriate role of internal audit in helping to establish an organization’s privacy program is analyzing risks posed by new regulations. A privacy program is a set of policies, procedures, and controls that aim to protect the personal data of individuals from unauthorized or unlawful collection, use, disclosure, or disposal. A privacy program should comply with the applicable laws and regulations that govern the privacy rights and obligations of individuals and organizations, such as the General Data Protection Regulation (GDPR) or the California Consumer Privacy Act (CCPA). New regulations may introduce new requirements or changes that affect the organization’s privacy program and expose it to potential compliance risks or penalties. Therefore, internal audit can help to establish an organization’s privacy program by analyzing the risks posed by new regulations and providingassurance, advice, or recommendations on how to address them1. The other options are less appropriate or incorrect because:

B. Developing procedures to monitor the use of personal data is not an appropriate role of internal audit in helping to establish an organization’s privacy program, as it is more of a management or operational role. Internal audit should not be involved in designing or implementing the organization’s privacy program, as it would compromise its independence and objectivity. Internal audit should provide assurance on the effectiveness and efficiency of the organization’s privacy program, but not create or execute it2.

C. Defining roles within the organization related to privacy is not an appropriate role of internal audit in helping to establish an organization’s privacy program, as it is more of a governance or strategic role. Internal audit should not be involved in setting or approving the organization’s privacy strategy, objectives, or policies, as it would compromise its independence and objectivity. Internal audit should provide assurance on the alignment and compliance ofthe organization’s privacy program with its strategy, objectives, and policies, but not define or approve them2.

D. Designing controls to protect personal data is not an appropriate role of internal audit in helping to establish an organization’s privacy program, as it is more of a management or operational role. Internal audit should not be involved in designing or implementing the organization’s privacy program, as it would compromise its independence and objectivity. Internal audit should provide assurance on the adequacy and effectiveness of the organization’s privacy program, but not design or implement it2. References: ISACA Introduces New Audit Programs for Business Continuity/Disaster …, Best Practices for Privacy Audits - ISACA, ISACA Produces New Audit and Assurance Programs for Data Privacy and …

The most important thing for the company to verify when outsourcing the printing of customer statements is whether the provider’s information security controls are aligned with the company’s. This isbecause customer statements contain sensitive personal and financial information that need to be protected from unauthorized access, disclosure, modification or destruction. The provider’s information security controls should be consistent with the company’s policies, standards and regulations, and should be audited periodically to ensure compliance. The other options are also relevant, but not as critical as information security. References: CISA Review Manual (Digital Version)1, Chapter 3, Section 3.2.2

 The first step in assessing the controls within a newly implemented call center is to evaluate the operational risk associated with the call center. This will help the IS auditor to identify the potential threats, vulnerabilities, and impacts that could affect the call center’s objectives, performance, andavailability. The evaluation of operational risk will also provide a basis for determining the scope, objectives, and approach of the audit. The other options are possible audit procedures, but they are not the first step in the audit process. References: ISACA Frameworks: Blueprints for Success, CISA Review Manual (DigitalVersion)

 The most effective control to protect information assets in a data center from theft by a vendor is to monitor and restrict vendor activities. A vendor may have legitimate access to the data center for maintenance or support purposes, but they may also have malicious intentions or be compromised by an attacker. By monitoring and restricting vendor activities, the organization can ensure that the vendor only performs authorized tasks and does not access or tamper with sensitive data or equipment. Issuing an access card to the vendor, concealing data devices and information labels, and restricting use of portable and wireless devices are also useful controls, but they are not as effective as monitoring and restricting vendor activities in preventing theft by a vendor. References:

CISA Review Manual, 27th Edition, page 3381

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 An IS auditor should be concerned because deleting the files logically does not overwrite the files’ physical data. Deleting a file from a hard disk only removes the reference or pointer to the file from the file system, but does not erase the actual data stored on the disk sectors. The deleted data can still be recovered using special tools or techniques until it is overwritten by new data. This poses a risk of data leakage, theft, or misuse if the hard disk falls into the wrong hands. To securely dispose of a system containing sensitive data, the hard disk should be wiped or sanitized using methods that overwrite or destroy the physical data beyond recovery. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

 The most critical finding for an IS auditor following up on a recent security incident is that the security weakness facilitating the attack was not identified. This finding indicates that the root cause of the incident was not analyzed, and the vulnerability that allowed the attack to succeed was not remediated. This means that the organization is still exposed to the same or similar attacks in the future, and its security posture has not improved. Identifying and addressing the security weakness is a key step in the incident response process, as it helps to prevent recurrence, mitigate impact, and improve resilience.

The other findings are not as critical as the failure to identify the security weakness, but they are still important issues that should be addressed by the organization. The attack was not automatically blocked by the intrusion detection system (IDS) is a finding that suggests that the IDS was not configured properly, or that it did not have the latest signatures or rules to detect and prevent the attack. The attack could not be traced back to the originating person is a finding that implies that the organization did not have sufficient logging, monitoring, or forensic capabilities to identify and attribute the attacker. Appropriate response documentation was not maintained is a finding that indicates that the organization did not follow a consistent and formal incident response procedure, or that it did not document its actions, decisions, and lessons learned from the incident.

References:

ISACA CISA Review Manual 27th Edition (2019), page 254

Incident Response Process - ISACA1

Incident Response: How to Identify and Fix Security Weaknesses

The best way to enable the effectiveness of an agile project for the rapid development of a new software application is to separate the work into sprints. Sprints are short, time-boxed iterations that deliver a potentially releasable product increment at the end of each sprint. Sprints allow agile teams to work in a flexible and adaptive manner, respond quickly to changing customer needs and feedback, and deliver value faster and more frequently. Sprints also help teams to plan, execute, review, and improve their work in a collaborative and transparent way. Project segments, phases, and milestones are not specific to agile projects and do not necessarily enable the effectiveness of an agileproject. References: Agile Project Management [Whatis it & How to Start] - Atlassian, CISA Review Manual (Digital Version).

 The most critical finding that the IS auditor should consider when reviewing processes for importing market price data from external data providers is that the quality of the data is not monitored. This is because market price data is essential for financial transactions, risk management, valuation and reporting, and any errors or inaccuracies in the data can have significant impact on the organization’s performance, reputation and compliance. The IS auditor should ensure that the organization has established quality criteria and controls for the imported data, such as validity, completeness,timeliness, consistency and accuracy, and that the data is regularly checked and verified against these criteria. The other findings are also important, but not as critical as data quality. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.7

This means that the organization should obtain the source code from the escrow agent and compare it with the current version of the application that they are using. The organization should then identify and apply any changes or updates that are missing or different in the escrow version, so that it matches the current version. This way, the organization can ensure that they have a complete and accurate copy of the source code that reflects their current needs and requirements.

Bringing the escrow version up to date can help the organization to avoid or reduce the risks and costs associated with using an outdated or incompatible version of the source code. For example, an older version of the source code may have bugs, errors, or vulnerabilities that could affect the functionality, security, or performance of the application. An older version of the source code mayalso lack some features, enhancements, or integrations that could improve the usability, efficiency, or value of the application. An older version of the source code may also not comply with some standards, regulations, or contracts that could affect the quality, reliability, or legality of the application1.

The other options are not as good as bringing the escrow version up to date for the organization. Option A, analyzing a new application that meets the current requirements, is a possible option but it may be more time-consuming, expensive, and risky than updating the existing application. The organization may have to go through a complex and lengthy process of selecting, acquiring, implementing, testing, and migrating to a new application, which could disrupt their operations and performance. The organization may also have to deal with compatibility, interoperability, or data quality issues when switching to a new application2. Option B, performing an analysis to determine the business risk, is a necessary step but not a recommendation for the organization. The organization should already be aware of the business risk of using an application whose vendor has gone out of business and whose escrow has an older version of the source code. The organization should focus on finding and implementing a solution to mitigate or eliminate this risk3. Option D, developing a maintenance plan to support the application using the existing code, is not a feasible option because it assumes that the organization has access to the existing code. However, this is not the case because the vendor has gone out of business and the escrow has an older version of the source code. The organization cannot support or maintain an application without having a complete and accurate copy of its source code.

References:

How Important Is Source Code Escrow - ISACA1

The What and Why of Source Code Escrow2

Unlocking Source Code In Escrow 2023: A Guide To Secure Software3

The primary benefit of an audit approach that requires reported findings to be issued together with related action plans, owners, and target dates is that it establishes accountability for the action plans. Accountability means that the individuals or groups who are responsible for implementing the action plans are clearly identified and held liable for their completion within the specified time frame. Accountability also implies that the action plans are monitored and evaluated to ensure that they are effective and efficient in addressing the audit findings and mitigating the associated risks1. Accountability helps to ensure that the audit recommendations are taken seriously and implemented properly, and that the audit value is realized by the organization2. The other options are less relevant or incorrect because:

A. It facilitates easier audit follow-up is not the primary benefit of an audit approach that requires reported findings to be issued together with related action plans, owners, and target dates, as it is more of a secondary or indirect benefit. Auditfollow-up is the process of verifyingwhether the action plans have been implemented and whether they have resolved the audit findings3. While having clear action plans, owners, and target dates may facilitate easier audit follow-up by providing a basis for tracking and reporting the progress and status of the action plans, it does not necessarily guarantee that the action plans will be implemented or effective.

B. It enforces action plan consensus between auditors and auditees is not the primary benefit of an audit approach that requires reported findings to be issued together with related action plans, owners, and target dates, as it is more of a prerequisite or condition for such an approach. Action plan consensus means that the auditors and auditees agree on the audit findings and recommendations, and on the action plans to address them4. While having action plan consensus may enhance the credibility and acceptance of the audit approach, it does not necessarily ensure that the action plans will be implemented or effective.

D. It helps to ensure factual accuracy of findings is not the primary benefit of an audit approach that requires reported findings to be issued together with related action plans, owners, and target dates, as it is more of an outcome or result of such an approach. Factual accuracy of findings means that theaudit findings are based on sufficient, reliable, relevant, and useful evidence5. While having factual accuracy of findings may increase the confidence and trust in the audit approach, it does not necessarily ensure that the action plans will be implemented or effective. References: Accountability - ISACA, Audit Value - ISACA, Audit Follow-up - ISACA, Action Plan Consensus - ISACA, Factual Accuracy of Findings - ISACA

Segregation of duties (SoD) is a key internal control that aims to prevent fraud and errors by ensuring that no single individual can perform incompatible or conflicting tasks within a business process. SoD reduces the risk of unauthorized or improper transactions, manipulation of data, or misappropriation of assets.

In the accounts payable department, SoD involves separating the following functions: invoice processing, payment authorization, payment execution, and reconciliation. For example, the person who approves an invoice should not be the same person who issues the payment or reconciles the bank statement.

One of the best ways to ensure appropriate SoD within the accounts payable department is to restrict program functionality according to user security profiles. This means that each user of the accounts payable system should have a unique login and password, and should only have access to the functions that are relevant to their role and responsibilities. For instance, an invoice processor should not be able to approve payments or modify vendor records. This way, the system can enforce SoD and prevent unauthorized or fraudulent activities.

The other options are not as effective as restricting program functionality according to user security profiles. Restricting access to update programs to accounts payable staff only is a general access control measure, but it does not address the SoD issue within the accounts payable department. Including the creator’s user ID as a field in every transaction record created is a useful audit trail feature, but it does not prevent users from performing incompatible functions. Ensuring that audit trails exist for transactions is a detective control that can help identify and investigate any irregularities, but it does not prevent them from occurring in the first place.

The most significant risk from not testing patches before putting them into production is the lack of system integrity. Patches are software updates that fix bugs, vulnerabilities or performance issues in an application system. However, patches may also introduce new errors, conflicts or compatibility issues that could affect thefunctionality, reliability or security of the system4. By not testing patches before putting them into production, the organization exposes itself to the risk of system failures, datacorruption or unauthorized access. Loss of application support, outdated system documentation and developer access to production are also risks from not testing patches, but they are not as significant as the lack of system integrity. References:

CISA Review Manual, 27th Edition, page 2951

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The best way to ensure data integrity across system interfaces is to perform reconciliation. Reconciliation is the process of comparing and verifying the data from different sources or systems to ensure that they are consistent, accurate, and complete. Reconciliation can help to identify and resolve any discrepancies, errors, or anomalies in the data that could affect the quality, reliability, or validity of the information. Reconciliation can also help to detect and prevent any unauthorized or fraudulent data manipulation or modification. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

The greatest concern for an IS auditor reviewing an organization’s business continuity plan (BCP) is that the BCP has not been tested since it was first issued. A BCP is a document that describes how an organization will continue its critical business functions in the event of a disruption or disaster. A BCP should include information such as roles and responsibilities, recovery strategies, resources,procedures, communication plans, and backup arrangements3. Testing the BCP is a vital step in ensuring its validity, effectiveness, and readiness. Testing the BCP involves simulating various scenarios and executing the BCP to verify whether it meets its objectives and requirements. Testing the BCP can also help to identify and correct any gaps, errors, or weaknesses in the BCP before they become issues during a real incident4. Therefore, an IS auditor should be concerned if the BCP has not been tested since it was first issued, as it may indicate that the BCP is outdated, inaccurate, incomplete, or ineffective. The other options are less concerning or incorrect because:

A. The BCP’s contact information needs to be updated is not a great concern for an IS auditor reviewing an organization’s BCP, as it is a minor issue that can be easily fixed. Contact information refers to the names, phone numbers, email addresses, or other details of the people involved in the BCP execution or communication. Contact information needs to be updated regularly to reflect any changes in personnel or roles. While having outdated contact information may cause some delays or confusion during a BCP activation, it does not affect the overall validity or effectiveness of the BCP.

B. The BCP is not version controlled is not a great concern for an IS auditor reviewing an organization’s BCP, as it is a moderate issue that can be improved. Version control refers to the process of tracking and managing changes made to the BCP over time. Version control helps to ensure that only authorized changes are made to the BCP and that there is a clear record of who made what changes when and why. Version control also helps to avoid conflicts or inconsistencies among different versions of the BCP. While having no version control may cause some difficulties or risks in maintaining and updating the BCP, it does not affect the overall validity or effectiveness of the BCP.

C. The BCP has not been approved by senior management is not a great concern for an IS auditor reviewing an organization’s BCP, as it is a high-level issue that can be resolved. Approval by senior management refers to the formal endorsement and support of the BCP by the top executives or leaders of the organization. Approval by senior management helps to ensure that the BCP is aligned with the organization’s strategy, objectives, and priorities, and that it has sufficient resources and authority to be implemented. Approval by senior management also helps to increase the awareness and commitment of the organization’s stakeholders to the BCP. While having no approval by senior management may affect the credibilityand acceptance of the BCP, it does not affect the overall validity or effectiveness of the BCP. References: Working Toward a Managed, Mature Business Continuity Plan - ISACA, ISACA Introduces New Audit Programs for Business Continuity/Disaster …, Disaster Recovery and Business Continuity Preparedness for Cloud-based …

File transfer protocol (FTP) is a service that allows users to transfer files between computers over a network. If enabled within firewall rules, FTP would present the greatest risk, as it can expose sensitive data to unauthorized access, modification, or deletion. FTP does not provide encryption or authentication, which makes it vulnerable to eavesdropping, spoofing, and tampering attacks. Simple mail transfer protocol (SMTP), simple object access protocol (SOAP), and hypertext transfer protocol (HTTP) are also services that can be used to exchange data over a network, but they have more security features than FTP, such as encryption, authentication, or validation. References: CISA Review Manual (Digital Version)

 The most efficient way to identify segregation of duties violations in a new system is to review a report of security rights in the system. Segregation of duties is a control principle that aims to prevent or detect errors, fraud, or abuse by ensuring that no single individual has the ability to perform incompatible or conflicting functions or activities within a system or process. A report of security rights in the system can provide a comprehensive and accurate overview of the roles, responsibilities, and access levels assigned to different users or groups in the system, and can help to identify any potential segregation of duties violations or risks. The other options are not as efficient as reviewing a report of security rights in the system, because they either rely on observation or testing rather than analysis, or they focus on existing rather than potential violations. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.2

The best way to mitigate the risk associated with unintentional modifications of complex calculations in end-user computing (EUC) is to execute copies of EUC programs out of a secure library. This will ensure that the original EUC programs are protected from unauthorized changes and that thecopies are run in a controlled environment. A secure library is a repository of EUC programs that have been tested, validated, and approved by the appropriate authority. Executing copies of EUC programs out of a secure library can also help with version control, backup, and recovery of EUC programs. Having an independent party review the source calculations, implementing complex password controls, and verifying EUC results through manual calculations are not as effective as executing copies of EUC programs out of a secure library, as they do not prevent or detect unintentional modifications of complex calculations in EUC. References: End-User Computing (EUC) Risks: A Comprehensive Guide, End User Computing (EUC) Risk Management

The best description of an audit risk is that the financial report may contain undetected material errors. Audit risk is the risk that the auditor expresses an inappropriate opinion on the financial report when it contains material misstatements or errors. Audit risk consists of three components: inherentrisk, control risk, and detection risk. Inherent risk is the susceptibility of an assertion or a control to a material misstatement or error due to factors such as complexity, volatility, fraud, or human error. Control risk is the risk that a material misstatement or error will not be prevented or detected by the internal controls. Detection risk is the risk that the auditor’s procedures will not detect a material misstatement or error that exists in an assertion or a control. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

The primary objective of an IS auditor when reviewing the installation of a new server is to ensure that security parameters are set in accordance with the organization’s policies. Security parameters are settingsor options that control the security level and behavior of the server, such as authentication methods, encryption algorithms, access rights, audit logs, firewall rules, or password policies7. The organization’s policies are documents that define the security goals, requirements, standards, and guidelines for the organization’s information systems. An IS auditor should verify that security parameters are set in accordance with the organization’s policies to ensure that the new server complies with the organization’s security expectations and regulations. The other options are less important or incorrect because:

A. Security parameters should not be set in accordance with the manufacturer’s standards alone, as they may not reflect the organization’s specific security needs and environment. The manufacturer’s standards are general recommendations or best practices for configuring the server’s security parameters based on common scenarios and threats. An IS auditor should compare the manufacturer’s standards with the organization’s policies and identify any gaps or conflicts that need to be resolved.

B. A detailed business case should have been formally approved prior to the purchase of a new server rather than during its installation. A business case is a document that justifies the need for a new server based on its expected benefits, costs, risks, and alternatives. A business case should be approved by senior management before initiating a project to acquire a new server.

D. The procurement project should have invited tenders from at least three different suppliers before purchasing a new server rather than during its installation. A tender is a formal offer or proposal to provide a product or service at a specified price and quality. Inviting tenders from multiple suppliers helps to ensure a fair and competitive procurement process that can result in the best value for money and quality for the organization. References: Server Security - ISACA, [Information Security Policy - ISACA], [Server Hardening - ISACA], [Business Case - ISACA], [Tender - ISACA], [Procurement Management - ISACA]

The primary role of a control self-assessment (CSA) facilitator is to focus the team on internal controls. A CSA facilitator is a person who guides the CSA process and helps the participants to identify, assess, and improve their internal controls. The facilitator does not conduct interviews, report on weaknesses, or provide solutions, as these are the responsibilities of the participants themselves1.

The other options are incorrect because they are not the primary role of a CSA facilitator. Option A, conduct interviews to gain background information, is a preliminary step that may be done by the facilitator or the participants before the CSA session, but it is not the main purpose of the facilitator. Option C, report on the internal control weaknesses, is an outcome of the CSA process that should be done by the participants who own and operate the controls. Option D, provide solutions for control weaknesses, is also an outcome of the CSA process that should be done by the participants who are in charge of implementing the improvements.

References:

ISACA, CISA Review Manual, 27th Edition, 2019, page 2822

ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription, QID 1066693

PwC, Control Self Assessments4

Workiva, 4factors of an effective control self-assessment (CSA) program5

 Problem management is an IT service management activity that is most likely to help with identifying the root cause of repeated instances of network latency. Problem management involves analyzing incidents that affect IT services and finding solutions to prevent them from recurring or minimize their impact. Change management is an IT service management activity that involves controlling and documenting any modifications to IT services or infrastructure. Incident management is an IT service management activity that involves restoring normal service operation as quickly as possible after an incident has occurred. Configuration management is an IT service management activity that involves identifying and maintaining records of IT assets and their relationships. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 334

 The primary factor to determine system criticality is the maximum allowable downtime (MAD), which is the maximum period of time that a system can be unavailable before causing significant damage or risk to the organization. TheMAD reflects the business impact and the recovery requirements of the system, and it can be used to prioritize the systems and allocate the resources for disaster recovery planning. The other options are not as important as the MAD, and they may vary depending on the system characteristics and the recovery strategy. The recovery point objective (RPO) is the maximum amount of data loss that is acceptable for a system. The mean time to restore (MTTR) is the average time required to restore a system after a failure. The key performance indicators (KPIs) are metrics that measure the performance and effectiveness of a system. References: CISA Review Manual (Digital Version) 1, page 468-469.

QUESTIO NO. 704

Which of the following would provide the BEST evidence that a cloud provider's change management process is effective?

A. Minutes from regular change management meetings with the vendor

B. Written assurances from the vendor's CEO and CIO

C. The results of a third-party review provided by the vendor

D. A copy of change management policies provided by the vendor

Answer: C

The results of a third-party review provided by the vendor would provide the best evidence that a cloud provider’s change management process is effective, because it would be an independent and objective assessment of the vendor’s compliance with best practices and standards for managing changes in the cloud environment. A third-party review would also include testing of the vendor’s change management controls and procedures, and provide recommendations for improvement if needed.

Minutes from regular change management meetings with the vendor would not provide sufficient evidence, because they would only reflect the vendor’s self-reported information and may not capture all the changes that occurred or their impact on the cloud services. Written assurances from the vendor’s CEO and CIO would also not provide sufficient evidence, because they would be based on the vendor’s own opinion and may not be verified by external sources. A copy of change management policies provided by the vendor would not provide sufficient evidence, because it would only show the vendor’s intended approach to change management, but not how it is implemented or monitored in practice.

References:

ISACA Cloud Computing Audit Program, Section 4.5: Change Management

Cloud Computing: Business Benefits With Security, Governance and Assurance Perspectives, Section 4.3: Change Management

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 onuser self-reporting and may not catch all incidents12. References: 1(https://www.isaca.org/resources/isaca-journal/past-issues/2010/data-governance-for-privacy-confidentiality-and-compliance-a-holistic-approach) 2(https://www.isaca.org/resources/news-and-trends/newsletters/atisaca/2020/volume-6/best-practices-for-privacy-audits)

 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 Auditand Assurance Tools and Techniques, CISA Certification | Certified Information Systems Auditor | ISACA

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

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

The approach adopted by management in this scenario is risk avoidance. Risk avoidance is the elimination of a risk by discontinuing or not undertaking an activity that poses a threat to the organization3. By moving data center operations to another facility on higher ground, management is avoiding the potential flooding risk that could disrupt or damage the data center. Risk transfer, risk acceptance and risk reduction are other possible approaches for dealing with risks, but they do not apply in this case. References:

CISA Review Manual, 27th Edition, page 641

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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 document that defines how long data should be kept by an organization and how they should be disposed of when they are no longer needed. A data retention policy should comply with the applicable laws and regulations that govern the data retention requirements and obligations of organizations, such as tax laws, privacy laws, or industry standards4. Implementing a data retention policy can help to limit the liability associated with storing and protecting information by reducing the amount of data that need to be stored and secured, minimizing the risk of data breaches or leaks, ensuringcompliance with legal or contractual obligations, and avoiding potential fines or penalties for non-compliance5. The other options are less relevant or incorrect because:

B. Documenting business objectives for processing data within the organization is not a reason to implement a data retention policy, as it is more related to data governance than data retention. Data governance refers to the policies, procedures, and controls that define how data are collected, used, managed, and shared within an organization. Data governance helps to ensure that data are aligned with business objectives and support decision making6.

C. Assigning responsibility and ownership for data protection outside IT is not a reason to implement a data retention policy, as it is more related to data accountability than data retention. Data accountability refers to the identification and assignment of roles and responsibilities for data protection among different stakeholders within an organization. Data accountability helps to ensure that data are handled appropriately and securely by authorized parties7.

D. Establishing a recovery point objective (RPO) for disaster recovery procedures is not a reason to implement a data retention policy, as it is more related to data backup than data retention. Data backup refers to the process of creating copies of data that can be restored in case of data loss or corruption. Data backup helps to ensure that data are available and recoverable in case of disaster8. RPO is a measure of the maximum amount of data that canbe lost or acceptable in case of disaster9. References: Data Retention Policy - ISACA, DataRetention - ISACA, Data Governance - ISACA, Data Accountability - ISACA, Data Backup - ISACA, Recovery Point Objective - ISACA

 The finding that should be the IS auditor’s greatest concern is that the data model is not clearly documented. A data model is a representation of the structure, relationships, and constraints of the data used by an application. It is a vital component of the software development process, as it helps to ensure the accuracy, consistency, and quality of the data1. A clear and comprehensive documentation of the data model is essential for the maintenance and support of the application, as it facilitates the understanding, modification, and troubleshooting of the data and the application logic2.

If the organization plans to bring the support and future maintenance of the application back in-house, it will need to have access to the data model documentation from the vendor. Without it, the organization may face difficulties in transferring the knowledge and skills from the vendor to the in-house team, as well as in adapting and enhancing the application to meet changing businessneeds and requirements3. The lack of data model documentation may also increase therisk of errors, inconsistencies, and inefficiencies in the data and the application performance2.

The other findings are not as concerning as the lack of data model documentation, because they do not directly affect the quality and maintainability of the application. The cost of outsourcing is lowerthan in-house development is a benefit rather than a risk for the organization, as it implies that outsourcing has helped to save time and money for the organization4. The vendor development team is located overseas is a common practice in outsourcing, and it does not necessarily imply a lower quality or a higher risk of the application. However, it may pose some challenges in terms of communication, coordination, and cultural differences, which can bemanaged by establishing clear expectations, roles, and responsibilities, as well as using effective tools and methods for communication and collaboration5. A training plan for business users has not been developed is a gap that should be addressed by the organization before deploying the application, as it may affect the user acceptance and satisfaction of the application. However, it does not directly impact the quality or maintainability of the application itself. References:

What is Data Modeling? Definition & Types | Informatica1

Data Modeling Best Practices: Documentation | erwin2

Data Model Documentation - an overview |ScienceDirect Topics3

Outsourcing App Development Pros and Cons – Droids On Roids4

8 Risks of Software Development Outsourcing & Their Solutions - Acropolium5

Software Training Plan: How to Create One for Your Business - Elinext

Separate authorization for input of transactions. This control would have best prevented this type of fraud in a retail environment by ensuring that the warehouse employee who handles the inventory items does not have the authority to enter adjustments to the inventory system. This would create a segregation of duties that would reduce the risk of collusion and concealment of theft.

The other options are not as effective as option A in preventing this type of fraud. Option B, statistical sampling of adjustment transactions, is a detective control that may help identify fraudulent transactions after they have occurred, but it does not prevent them from happening in the first place. Option C, unscheduled audits of lost stock lines, is also a detective control that may reveal discrepancies between the physical and recorded inventory, but it does not address the root cause of the fraud. Option D, an edit check for the validity of the inventory transaction, is a preventive control that may help verify the accuracy and completeness of the transaction data, but it does not prevent unauthorized or fraudulent adjustments.

References:

ISACA, CISA Review Manual, 27th Edition, 2019

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

Different Types of Inventory Fraud and How to Prevent Them1

6 Ways to Prevent Inventory Fraud in Your Business2

The first thing that an IS auditor should do when management responses to an in-person internal control questionnaire indicate a key internal control is no longer effective is to ascertain the existence of other compensating controls. Compensating controls are alternative controls that provide reasonable assurance of achieving the same objective as the original control. The IS auditor should verify whether there are any compensating controls in place that can mitigate the risk of the key control being ineffective, and evaluate their adequacy and effectiveness. The other options are not the first steps, because theyeither require more information about the compensating controls, or they are actions to be taken after identifying and assessing the compensating controls. References: CISA Review Manual (Digital Version)1, Chapter 2, Section 2.2.3

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

 Stress testing is a type of performance testing that evaluates the behavior and reliability of a system under extreme conditions, such as high workload, limited resources, or concurrent users. Stress testing should ideally be carried out under a test environment with production workloads, as this would simulate the most realistic and demanding scenario for the system without affecting the actual production environment. A production environment with production workloads is not suitable for stress testing, as it could cause disruption or damage to the system and its users. A production environment with test data is not suitable for stress testing, as it could compromise the integrity and security of the production data. A test environment with test data is not suitable for stress testing, as it could underestimate the potential issues and risks that could occur in the production environment. References:

CISA Review Manual, 27th Edition, pages 471-4721

CISA Review Questions, Answers & Explanations Database,Question ID: 261

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 clearunderstanding of the scope, criteria, and objectivesof the BYOD program audit. Findings from prior audits, results of a risk assessment, and an inventory of personal devices to be connected to the corporate network are also useful inputs for planning a BYOD program audit, but they are not as important as policies including BYOD acceptable user statements. References: ISACA CISA Review Manual 27th Edition, page 381.

Segregation of duties is a key internal control that aims to prevent fraud and errors by ensuring that no single individual has the authority to execute two or more conflicting sensitive transactions or functions. In the accounts payable vendor payment cycle, segregation of duties involves separating the tasks of vendor setup, procurement, invoice approval, and payment processing1. This way, an employee cannot create a fictitious vendor and issue a payment to themselves or their accomplices without being detected by another person. Therefore, the best way to prevent fraudulent payments is to implement segregation of duties between the vendorsetup and payment processing. References: 1: Segregation of Duties in the Accounts Payable Vendor Payment Cycle for SMBs - Now With a Podcast! - Debra R Richardson : What is Separation of duties - University of California, Berkeley

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

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

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

The correct answer is B. Management’s commitment to information security. Management’s commitment to information security is the most critical factor for the success of an information security program, as it provides the leadership, support, and resources needed to establish and maintain a secure environment. Management’s commitment to information security can be demonstrated by:

Setting the vision, mission, and goals for information security, and aligning them with the organization’s strategies and objectives1.

Establishing and enforcing the policies, standards, and procedures for information security, and ensuring compliance with relevant laws and regulations1.

Allocating sufficient budget, staff, and technology for information security, and investing in training and awareness programs2.

Promoting a culture of security within the organization, and engaging with stakeholders and partners to foster trust and collaboration2.

 A heuristic intrusion detection system (IDS) provides the most protection against emerging threats, as it uses behavioral analysis and anomaly detection to identify unknown or zero-day attacks. A heuristic IDS can adapt to changing patterns and learn from previous incidents, making it more effective than a signature-based IDS, which relies on predefined rules and signatures to detect known attacks. A demilitarized zone (DMZ) is a network segment that separates the internal network from the external network, and it can provide some protection against external threats, but not against internal or emerging threats. Real-time updating of antivirus software is important to protect against malware, but it may not be sufficient to prevent new or sophisticated attacks that exploit unknown vulnerabilities. References: CISA Review Manual (Digital Version) 1, page 452-453.

Data analytics is the process of collecting, transforming, analyzing, and visualizing data to gain insights and support decision making1. Data analytics can be used to facilitate the testing of a new account creation process by applying various techniques and methods to evaluate the quality, functionality, performance, and security of the process. One of the approaches that would utilize data analytics to test the new account creation process is to review new account applications submitted in the past month for invalid dates of birth. This approach would involve the following steps:

Extract the data of new account applications from the source system, such as a database or a web service, using appropriate tools and methods.

Transform and clean the data to ensure its accuracy, completeness, consistency, and validity, using techniques such as data profiling, data cleansing, data mapping, and data validation2.

Analyze the data to identify any anomalies, errors, or outliers in the date of birth field, using methods such as descriptive statistics, exploratory data analysis, hypothesis testing, or anomaly detection3.

Visualize the data to present the findings and insights in a clear and understandable way, using tools and techniques such as charts, graphs, dashboards, or reports.

By reviewing new account applications submitted in the past month for invalid dates of birth, the tester can use data analytics to:

Verify if the new account creation process is working as expected and meets the business requirements and specifications for the date of birth field.

Detect any defects or issues in the new account creation process that may cause invalid dates of birth to be accepted or rejected incorrectly.

Measure and monitor the performance and reliability of the new account creation process in terms of data quality, accuracy, and completeness.

Evaluate and improve the test coverage and effectiveness of the new account creation process by identifying any gaps or risks in the test cases or scenarios.

Therefore, option C is the correct answer.

Option A is not correct because attempting to submit new account applications with invalid dates of birth is not a data analytics approach, but a functional testing approach that involves executing test cases or scenarios manually or automatically to validate the behavior and functionality of the new account creation process. Option B is not correct because reviewing the business requirements document for date of birth field requirements is not a data analytics approach, but a requirements analysis approach that involves examining and understanding the needs and expectations of the stakeholders for the new account creation process. Option D is not correct because evaluating configuration settings for date of birth field requirements is not a data analytics approach, but a configuration testing approach that involves verifying if the settings and parameters of the new account creation process are correct and consistent with the requirements.

References:

What is Data Analytics? Definition & Examples1

Data Transformation: Definition & Examples2

Data Analysis: Definition & Examples3

Data Visualization: Definition & Examples

Functional Testing: Definition & Examples

Requirements Analysis: Definition & Examples

Configuration Testing: Definition & Examples

 The greatest concern for an IS auditor when a post-implementation review was conducted by issuing a survey to users is that the survey questions did not address the scope of the business case. A post-implementation review is a process of evaluating the outcomes and benefits of a project after it has been completed and implemented. A post-implementation review can help to assess whether the project met its objectives, delivered its expected value, and satisfied its stakeholders1. A survey is a method of collecting feedback and opinions from users or other stakeholders about their experience and satisfaction with the project. Asurvey can help to measure the user acceptance, usability, and functionality of the project deliverables2. A business case is a document that justifies the need for a project based on its expected benefits, costs, risks, and alternatives. A business case defines the scope,objectives, and requirements of the project and provides a basis for its approval and initiation3. Therefore, an IS auditor should be concerned if the survey questions did not address the scope of the business case, as it may indicate that the post-implementation review was not comprehensive, relevant, or aligned with the project goals. The other options are less concerning or incorrect because:

A. The survey results were not presented in detail to management is not a great concern for an IS auditor when a post-implementation review was conducted by issuing a survey to users, as it is more of a communication or reporting issue than an audit issue. While presenting the survey results in detail to management may help to inform them about the project performance and outcomes, it does not affect the validity or quality of the post-implementation review itself.

C. The survey form template did not allow additional feedback to be provided is not a great concern for an IS auditor when a post-implementation review was conducted by issuing a survey to users, as it is more of a design or format issue than an audit issue. While allowing additional feedback to be provided may help to capture more insights or suggestions from users, it does not affect the validity or quality of the post-implementation review itself.

D. The survey was issued to employees a month after implementation is not a great concern for an IS auditor when a post-implementation review was conducted by issuing a survey to users, as it is more of a timing or scheduling issue than an audit issue. While issuing the survey to employees sooner after implementation may help to collect more accurate and timely feedback from users, it does not affect the validity or quality of the post-implementation reviewitself. References: Post ImplementationReview - ISACA, Survey - ISACA, Business Case - ISACA

 A system electronic log is the most useful source of information for an IS auditor to review all access attempts to a video-monitored and proximity card-controlled communications room. A system electronic log can provide accurate and detailed records of the date, time, card number, and status (success or failure) of each access attempt. A system electronic log can also be easily searched, filtered, and analyzed by the auditor to identify any unauthorized or suspicious access attempts.

A manual sign-in and sign-out log is not as reliable or useful as a system electronic log, because it depends on the honesty and compliance of the users. A manual log can be easily manipulated, forged, or omitted by the users or intruders. A manual log also does not capture the status of each access attempt, and it can be difficult to verify the identity of the users based on their signatures.

An alarm system with CCTV is not as useful as a system electronic log, because it only captures the events that trigger the alarm, such as unauthorized or forced entry. An alarm system with CCTV does not provide a complete record of all access attempts, and it can be affected by factors such as camera angle, lighting, and resolution. An alarm system with CCTV also requires more time and effort to review the video footage by the auditor.

A security incident log is not as useful as a system electronic log, because it only records the incidents that are reported by the users or detected by the security staff. A security incident log does not provide a comprehensive record of all access attempts, and it can be incomplete or inaccurate depending on the reporting and detection mechanisms. A security incident log also does not capture the details of each access attempt, such as the card number and status.

References:

ISACA CISA Review Manual 27th Edition (2019), page 247

ISACA CISA Certified Information Systems Auditor Exam … - PUPUWEB

 A network vulnerability assessment is a process of identifying and evaluating the weaknesses and exposures in a network that could be exploited by attackers to compromise the confidentiality, integrity, or availability of the network or its resources. A network vulnerability assessment typically involves scanning the network devices, such as routers, switches, firewalls, servers, and workstations, using automated tools that compare the device configurations, software versions, and patch levels against a database of known vulnerabilities. A network vulnerability assessment can also include manual testing and verification of the network architecture, design, policies, and procedures. One of the main objectives of a network vulnerability assessment is to detect and report any misconfiguration and missing updates in the network devices that could pose a security risk1. Misconfiguration refers to any deviation from the recommended or best practice settings for the network devices, such as weak passwords, open ports, unnecessary services, default accounts, or incorrect permissions. Missing updates refer toany outdated or unsupported software or firmware that has not been patched with the latest security fixes or enhancements from the vendors2. Misconfiguration and missing updates are common sources of network vulnerabilities that can be exploited by attackers to gain unauthorized access, executemalicious code, causedenial of service, or escalate privileges on the network devices3. Therefore, an IS auditor should expect to see misconfiguration and missing updates in a network vulnerability assessment. The other options are less relevant or incorrect because:

B. Malicious software and spyware are not usually detected by a network vulnerability assessment, as they are more related to the content and behavior of the network traffic ratherthan the configuration and patch level of the network devices. Malicious software and spyware are programs that infect or monitor the network devices or their users for malicious purposes, such as stealing data, displaying ads, or performing remote commands. Malicious software and spyware can be detected by other security tools, such as antivirus software, firewalls, or intrusion detection systems4.

C. Zero-day vulnerabilities are not usually detected by a network vulnerability assessment, as they are unknown or undisclosed vulnerabilities that have not been reported or patched by the vendors or the security community. Zero-day vulnerabilities are rare and difficult to discover, as they require advanced techniques and skills to exploit them. Zero-day vulnerabilities can be detected by other security tools, such as intrusion prevention systems, anomaly detection systems, or artificial intelligence systems5.

D. Security design flaws are not usually detected by a network vulnerability assessment, as they are more related to the logic and functionality of the network rather than the configuration and patch level of the network devices. Security design flaws are errors or weaknesses in the network architecture, design, policies, or procedures that could compromise the security objectives of the network. Securitydesign flaws can be detected by other security methods, such as security reviews, audits, or assessments6. References: Network VulnerabilityAssessment - ISACA, Network Vulnerability Scanning - NIST, Network Vulnerabilities - SANS, Malware - ISACA, Zero-Day Attacks - ISACA, Security Design Principles - NIST

The most important factor to ensure that electronic evidence collected during a forensic investigation will be admissible in future legal proceedings is to document evidence handling by personnel throughout the forensic investigation. Documentation is essential to establish the chain of custody, prove the integrity and authenticity of the evidence, and demonstrate compliance with legal and ethical standards. Documentation should include information such as the date, time, location, source, destination, method, purpose, result, and authorization of each action performed on the evidence. Documentation should also include any observations, findings, assumptions, limitations, or exceptions encountered during the investigation. References:

CISA Review Manual (Digital Version)

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 A corrective control is a control that aims to restore normal operations after a disruption or incident has occurred. Executing emergency response plans is an example of a corrective control, as it helps to mitigate the impact of an incident and resume business functions. Separating equipment development testing and production is a preventive control, as it helps to avoid errors or unauthorized changes in production systems. Verifying duplicate calculations in data processing is a detective control, as it helps to identify errors or anomalies in data processing. Reviewing user access rights for segregation is also a detective control, as it helps to detect any violations of segregation of duties principles. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 64

Access controls for source libraries are the features of a library control software package that would protect against unauthorized updating of source code. Access controls are the mechanisms that regulate who can access, modify, or delete the source code stored in the source libraries. Source libraries are the repositories that contain the source code files and their versions. By implementing access controls for source libraries, the library controlsoftware package can prevent unauthorized or malicious users from tampering with the source code and compromising its integrity, security, or functionality1.

The other options are not as effective as access controls for source libraries in protecting against unauthorized updating of source code. Option A, required approvals at each life cycle step, is a good practice but may not be sufficient to prevent unauthorized updates if the approval process is bypassed or compromised. Option B, date and time stamping of source and object code, is a useful feature but may not prevent unauthorized updates if the date and time stamps are altered or ignored. Option D, release-to-release comparison of source code, is a helpful feature but may not prevent unauthorized updates if the comparison results are not reviewed or acted upon.

References:

ISACA, CISA Review Manual, 27th Edition, 2019

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How to protect your source code from attackers2

How to Stop Unauthorized Use of Open Source Code

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

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

The most effective control for protecting the confidentiality and integrity of data stored unencrypted on virtual machines is to monitor access to stored images and snapshots of virtual machines. Images and snapshots are copies of virtual machines that can be used for backup, restoration, or cloning purposes. If data stored on virtual machines are unencrypted, they may be exposed or compromised if unauthorized or malicious users access or copy the images or snapshots. Therefore, monitoring access to stored images and snapshots can help detect and prevent any unauthorized or suspicious activities, and provide audit trails for accountability and investigation.

Restricting access to images and snapshots of virtual machines, limiting creation of virtual machine images and snapshots, and reviewing logical access controls on virtual machines regularly are not the most effective controls for protecting the confidentiality and integrity of data stored unencrypted on virtual machines. These controls may help reduce the risk or impact of data exposure or compromise, but they do not provide sufficient visibility or assurance of data protection. Restricting access to images and snapshots may not prevent authorized users from abusing their privileges or credentials. Limiting creation of virtual machine images and snapshots may not address the existing copies that may contain sensitive data. Reviewing logical access controls on virtual machines regularly may not reflect the actual access activities on images and snapshots.

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

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

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

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

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

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.

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

A disaster recovery plan (DRP) is a set of procedures and resources that enable an organization to restore its critical operations, data, and applications in the event of a disaster1. A DRP should be aligned with the organization’s business continuity plan (BCP), which defines the strategies and objectives for maintaining business functions during and after a disaster1.

To ensure that a DRP is effective, it should betested regularly and thoroughly to identify and resolve any issues or gaps that might hinder itsexecution2345. Testing a DRP can help evaluate its feasibility, validity, reliability, and compatibility with the organization’s environment and needs4. Testing can also help prepare the staff, stakeholders, and vendors involved in the DRP for their roles and responsibilities during a disaster3.

There are different methods and levels of testing a DRP, depending on the scope, complexity, and objectives of the test4. Some of the common testing methods are:

Walkthrough testing: This is a step-by-step review of the DRP by the disaster recovery team and relevant stakeholders. It aims to verify the completeness and accuracy of the plan, as well as to clarify any doubts or questions among the participants45.

Simulation testing: This is a mock exercise of the DRP in a simulated disaster scenario. It aims to assess the readiness and effectiveness of the plan, as well as to identify any challenges or weaknesses that might arise during a real disaster45.

Checklist testing: This is a verification of the availability and functionality of the resources and equipment required for the DRP. It aims toensure that the backup systems, data, anddocumentation are accessible and up-to-date45.

Full interruption testing: This is the most realistic and rigorous method of testing a DRP. It involves shutting down the primary site and activating the backup site for a certain period of time. It aims to measure the actual impact andperformance of the DRP under real conditions45.

Parallel testing: This is a less disruptive method of testing a DRP. It involves running the backup site in parallel with the primary site without affecting the normal operations. It aims to compare and validate the results and outputs of both sites45.

Amongthese methods, full interruption testing would best demonstrate that an effectiveDRP is in place, as it provides the most accurate and comprehensive evaluation ofthe plan’s capabilities and limitations4. Full interruption testing can reveal any hidden or unforeseen issues or risks that might affect the recovery process, such as data loss, system failure, compatibility problems, or human errors4. Full interruption testing can also verify that the backup site can support the critical operations and services ofthe organization without compromising its quality or security4.

However, full interruption testing also has some drawbacks, such as being costly, time-consuming, risky, and disruptive to the normaloperations4. Therefore, it should be planned carefullyand conducted periodically with proper coordination and communication among all parties involved4.

The other options are not as effective as full interruption testing in demonstrating that an effective DRP is in place. Frequent testing of backups is only one aspect of checklist testing, which does not cover other components or scenarios of the DRP4. Annual walk-through testing is only atheoretical review of the DRP, which does not test its practical implementation or outcomes4. Periodic risk assessment is only a preparatory step for developing or updating the DRP, which does not test its functionality or performance4.

References: 2: Best Practices For Disaster Recovery Testing | Snyk 3: Disaster Recovery Plan (DR) Testing — Methods and Must-haves -US Signal 4: Disaster Recovery Testing: What You Need toKnow - Enterprise Storage Forum 5: Disaster Recovery Testing Best Practices - MSP360 1: How to Test a Disaster Recovery Plan - Abacus

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. 

 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 expected costs for recovering the business would be used when performing a business impact analysis (BIA). A BIA is a process of identifying and evaluating the potential effects ofdisruptions to critical business functions or processes. A BIA helps to determine the recovery priorities, strategies, and resources needed to resume normal operations after a disruption. One of the key outputs of a BIA is an estimate of the financial losses or costs associated with different types of disruptions, such as lost revenue, increased expenses, contractual penalties, or regulatory fines.

 The greatest concern for an IS auditor if there are flaws in the mapping of accounts between a front-end subledger and a main ledger is the inaccuracy of financial reporting. A subledger is a detailed record of transactions for a specific account, such as accounts receivable, accounts payable, inventory,or fixed assets. A main ledger is a summary record of all transactions for all accounts in an accounting system. The mapping of accounts between a subledger and a main ledger is the process of linking or reconciling the transactions in the subledger with the corresponding entries in the main ledger. If there are flaws in the mapping of accounts, such as missing, duplicated, or incorrect transactions, the main ledger may not reflect the true financial position and performance of the organization. This may lead to inaccurate financial reporting, which may affect decision making, compliance, auditing, taxation, and stakeholder confidence.

Double-posting of a single journal entry, inability to support new business transactions, and unauthorized alteration of account attributes are not the greatest concerns for an IS auditor if there are flaws in the mapping of accounts between a front-end subledger and a main ledger. These are possible consequences or causes of flaws in the mapping of accounts, but they do not have as significant an impact as inaccuracy of financial reporting. Double-posting of a single journal entry may result in errors or discrepancies in the main ledger balances. Inability to support new business transactions may indicate limitations or inefficiencies in the accounting system design or configuration. Unauthorized alteration of account attributes may suggest weaknesses or breaches in access control or segregation of duties.

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

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

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

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

 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.

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. 

 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.

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

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

 The greatest risk of using a reciprocal site for disaster recovery is the inability to utilize the site when required. A reciprocal site is an agreement between two organizations to provide backup facilities for each other in case of a disaster. However, this arrangement may not be reliable or enforceable, especially if both organizations are affected by the same disaster or have conflicting priorities. Therefore,the IS auditor should recommend that management consider alternative options for disaster recovery, such as dedicated sites or cloud services12. References:

CISA Review Manual, 27th Edition,page 3381

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 The best way to help management understand the associated risk of missing backup cycles due to operator error and lack of exception management is to explain the impact to disaster recovery. Disaster recovery is the process of restoring normal operations and functions after a disruptive event, such as a natural disaster, a cyberattack, or a hardware failure. Backup cycles are essential for disaster recovery, because they ensure that the organization has copies of its critical data and systems that can be restored in case of data loss or corruption. If backup cycles are missed due to operator error, and these exceptions are not managed, the organization may not have the latest or complete backups available for disaster recovery, which can result in prolonged downtime, reduced productivity, lost revenue, reputational damage, and legal or regulatory penalties. The other options are not as effective asexplaining the impact to disaster recovery, because they either do not address the risk of data loss or corruption, or they focus on operational or technical aspects rather than business outcomes. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.1

The most significant risk that IS auditors are required to consider for each engagement is the misalignment with business objectives. This is because IS audit engagements are intended to provide assurance that the IT systems and processes support the achievement of the business objectives and strategies. If there is a misalignment,it could result in wasted resources, missed opportunities, inefficiencies, errors, or failures that could adversely affect the organization’s performance and reputation12. References: 1: CISA Review Manual (Digital Version), Chapter 1: The Process of Auditing Information Systems, Section 1.3: Audit Risk, page 28 2: CISA Online Review Course, Module 1: The Process of Auditing Information Systems, Lesson 1.3: Audit Risk

When verifying the accuracy and completeness of migrated data for a new application system replacing a legacy system, it is most effective for an IS auditor to review data analytics findings. Data analytics is a technique that uses software tools and statistical methods to analyze large volumes of data and identify patterns, anomalies, errors or inconsistencies. Data analytics can help to compare the source and target data sets, validate the data quality and integrity, and detect any data loss or corruption during the migration process. The other options are not as effective, because audit trails only record the actions performed on the data, acceptance testingresults only verify the functionality of the new system, and rollback plans only provide contingency measures in case of migration failure. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.6

 The first step in the incident response process for a suspected breach is to research the validity of the alerted breach. An incident response process is a set of procedures that defines how to handle securityincidents in a timely and effective manner. The first step in this process is to research the validity of the alerted breach, which means to verify whether the alert is genuine or false positive, to determine the scope and impact of the incident, and to gather relevant information for further analysis and action. Informing potentially affected customers of the security breach, notifying business management of the security breach, and engaging a third party to independently evaluate the alerted breach are also steps in the incident response process, but they are not the first step. References:

CISA Review Manual, 27th Edition, page 4251

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The best metric to measure the alignment of IT and business strategy is the percentage of enterprise risk assessments that include IT-related risk. This metric indicates how well the organization identifies and manages the IT risks that could affect its strategic objectives and performance. A high percentage of enterprise risk assessments that include IT-related risk shows that the organization considers IT as an integral part of its business strategy and aligns its IT resources and capabilities with its business needs and goals . References: : CISA Review Manual (Digital Version), Chapter 2: Governance and Management of IT, Section 2.2: IT Strategy, page 67 : CISA Online Review Course, Module 2: Governance and Management of IT, Lesson 2.2: IT Strategy

Water sensors are devices that can detect the presence of water or moisture in a given area. They are often deployed below the floor tiles of a data center to monitor for any water leaks that may damage the equipment or cause electrical hazards. Water sensors can alert the data center staff or trigger an automatic response to prevent or mitigate the water leakage.

The other options are not likely to be deployed below the floor tiles of a data center. Temperature sensors and humidity sensors are usually deployed above the floor tiles to measure the ambient conditions of the data center and ensure optimal cooling and ventilation. Air pressure sensors are typically deployed at the air vents or ducts to monitor the airflow and pressure distribution in the data center.

References:

Data Center Environmental Monitoring

Water Detection in Data Centers

The best approach to optimize resources when both internal and external audit teams are reviewing the same IT general controls area is to leverage the work performed by external audit for the internal audit testing. This can avoid duplication of efforts, reduce audit costs and enhance coordination between the audit teams. The internal audit team should evaluate the quality and reliability of the external audit work before relying on it. Ensuring both the internal and external auditors perform the worksimultaneously is not an efficient use of resources, as it would create redundancy and possible interference. Requesting that the external audit team leverage the internal audit work may not be feasible or acceptable, as the external audit team may have different objectives, standards and independence requirements. Rolling forward the general controls audit to the subsequent audit year is not a good practice, as it would delay the identification and remediation of any control weaknesses in a high-risk area. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 247

 Adequate action taken for noncompliance with the service level agreement (SLA) provides the best evidence that outsourced provider services are being properly managed. This shows that the organization is monitoring the performance of the provider and enforcing the terms of the SLA.

The other options are not as convincing as evidence of proper management. Option A, the SLA includes penalties for non-performance, is a good practice but does not guarantee that the penalties are actually applied or that the performance is satisfactory. Option C, the vendor provides historical data to demonstrate its performance, is not reliable because the data may be biased or inaccurate. Option D, internal performance standards align with corporate strategy, is irrelevant to the question of outsourced provider management.

References:

ISACA, CISA Review Manual, 27th Edition, 2019, page 2821

ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription, QID 1066692

 The most important thing for an IS auditor to determine during the detailed design phase of a system development project is that acceptance test criteria have been developed. Acceptance test criteria define the expected functionality, performance and quality of the system, and are used to verify that the system meets the user requirements and specifications. The IS auditor should ensure that the acceptance test criteria are clear, measurable and agreed upon by all stakeholders. Program coding standards have been followed is something that the IS auditor should check during the coding or testing phase, not the detailed design phase. Data conversion procedures have been established or the design has been approved by senior management are things that the IS auditor should verify during the implementation phase, not the detailed design phase. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 323

The best way to reduce the immediate risk associated with using an unsupported version of the software is to segregate the outdated software system from the main network. An unsupported software system may have unpatched vulnerabilities that could be exploited by attackers to compromise the system or access sensitive data. By isolating the system from the rest of the network, the organization can limit the exposure and impact of a potential breach. Verifying all patches have been applied to the outdated software system, closing all unused ports on the outdated software system and monitoring network traffic attempting to reach the outdated software system are also good practices, but they do not address the root cause of the risk, which is the lack of vendor support and updates. References:

CISA Review Manual, 27th Edition, page 2951

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

 The auditor’s primary concern when capacity management for a key system is being performed by IT with no input from the business would be an unanticipated increase in business’s capacity needs. This could result in performance degradation, service disruption or customer dissatisfaction if IT is not able to provide sufficient capacity to meet the business demand. Failure to maximize the use of equipment, cost of excessive data center storage capacity or impact to future business project funding are secondary concerns that relate to resource optimization or budget allocation, but not to service delivery or customer satisfaction. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 374

 The primary benefit of information asset classification is that it enables risk management decisions. Information asset classification helps to identify the value, sensitivity and criticality of information assets, and to determine the appropriate level of protection and controls required for them. This facilitates risk assessment and risk treatment processes, and ensures that information assets are aligned with business objectives and regulatory requirements. Preventing loss of assets, helping to align organizational objectives or facilitating budgeting accuracy are secondary benefits of information asset classification, but not the main purpose. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 300

The best method to determine if IT resource spending is aligned with planned project spending is earned value analysis (EVA). EVA is a technique that compares the actual cost, schedule, and scope of a project with the planned or budgeted values. EVA can help to measure the project progress and performance, and identify any variances or deviations from the baseline plan1.

EVA uses three basic values to calculate the project status: planned value (PV), earned value (EV), and actual cost (AC). PV is the amount of work that was expected to be completed by a certain date, according to the project plan. EV is the amount of work that was actually completed by that date,measured in terms of the budgeted cost. AC is the amount of money that was actually spent to complete the work by that date1.

By comparing these values, EVA can determine if the project is on track, ahead, or behind schedule and budget. EVA can also calculate various indicators, such as cost variance (CV), schedule variance (SV), cost performance index (CPI), and schedule performance index (SPI), to quantify the magnitude and direction of the variances. EVA can also forecast the future performanceand completion of the project, based on the current trends and assumptions1.

The other options are not as effective as EVA in determining if IT resource spending is aligned with planned project spending. Option B, return on investment (ROI) analysis, is a technique that evaluates the profitability or efficiency of an investment, by comparing the benefits or revenues with the costs. ROI analysis can help to justify or prioritize a project, but it does not measure the actual progress or performance of the project against the plan2. Option C, Gantt chart, is a tool that displays the tasks, durations, dependencies, and milestones of a project in a graphical format. Gantt chart can help to plan and monitor a project schedule, but it does not show the actual cost or scope of the project3. Option D, critical path analysis, is a technique that identifies the longest sequence of tasks or activities that must be completed on time for the project to finish on schedule. Critical path analysis can help to optimize and control a project schedule, but it does not account for the actual cost or scope of the project4.

References:

Earned Value Analysis & Management (EVA/EVM) – Definition& Formulae1

Return on Investment (ROI) Formula2

What Is a Gantt Chart?3

Critical Path Method for Project Management

The most concerning issue associated with a data center’s CCTV surveillance cameras is that the recordings are not regularly reviewed. This means that any unauthorized access, theft, vandalism, or other security incidents may go unnoticed and unreported. CCTV recordings are a valuable source of evidence and deterrence for data center security, and they should be monitored and audited periodically to ensure compliance with policies and regulations. If the recordings are not reviewed, the data center may face legal, financial, or reputational risks in case of a security breach or an audit failure.

The other options are less concerning because they do not directly affect the security of the data center. CCTV cameras are not required to be installed in break rooms, as they are not critical areas for data protection. CCTV records can be deleted after one year, as long as they comply with the data retention policy of the organization and the applicable laws. CCTV footage does not need to be recorded 24 x 7,as long as there is sufficient coverage of the data center during operational hours and when access is granted to authorized personnel. References:

ISACA Journal Article: Physical security of a data center1

Data Center Security: Checklist and Best Practices | Kisi2

Video Surveillance Best Practices | Taylored Systems

The primary purpose of documenting audit objectives when preparing for an engagement is to identify areas with relatively high probability of material problems. Audit objectives are statements that describe what the audit intends to accomplish or verify during the engagement. Audit objectives help the IS auditor to focus on the key areas of risk or concern, to design appropriate audit procedures and tests, and to evaluate audit evidence and results. By documenting audit objectives, the IS auditor can identify areas with relatively high probability of material problems that may affect the achievement of audit goals or business objectives. Addressing the overall risk associated with the activity under review, ensuring maximum use of audit resources during the engagement and prioritizing and scheduling auditee meetings are also purposes of documenting audit objectives, but they are not as primary as identifying areas with high probability of material problems. References:

CISA Review Manual, 27th Edition, page 1111

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

 The most important thing for an IS auditor to confirm when reviewing an organization’s plans to implement robotic process automation (RPA) to automate routine business tasks is that the end-to-end process is understood and documented. This is because RPA involves the use of software robots or digital workers to mimic human actions and execute predefined rules and workflows. Therefore, it is essential that the IS auditor verifies that the organization has a clear and accurate understanding of the current state of the process, the desired state of the process, the inputs and outputs, the exceptions and errors, the roles and responsibilities, and the performance measures12. Without a properdocumentation of the end-to-end process, the organizationmay face challenges in designing, developing, testing, deploying, and monitoring the RPA solution3. References: 1: CISA ReviewManual (Digital Version), Chapter 4: Information Systems Operations and Business Resilience, Section 4.2: IT Service Delivery and Support, page 211 2:CISA Online Review Course, Module 4: Information Systems Operations and Business Resilience, Lesson 4.2: IT Service Delivery and Support 3: ISACA Journal Volume 5, 2019, Article: Robotic Process Automation: Benefits, Risks and Controls

The most important factor when planning a network audit is to identify the existing nodes on the network. Nodes are devices or systems that are connected to the network and can communicate with each other. Nodes can include servers, workstations, routers, switches, firewalls, printers, scanners, cameras, etc. Identifying the existing nodes on the network will help the auditor to determine the scope, objectives, and methodology of the audit. It will also help the auditor to assess the network topology, architecture, performance, security, and compliance. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

 The best way to ensure that a proper cutoff has been established to reinstate transactions and records to their condition just prior to a computer system failure is to use a database management system (DBMS) to dynamically back-out partially processed transactions. A DBMS is a software system that manages the creation, manipulation, retrieval, and security of data stored in a database. A DBMS can provide features such as transaction management, concurrency control, recovery management, and integrity management. A DBMS can dynamically back-out partially processed transactions by using mechanisms such as rollback segments, undo logs, or write-ahead logs. These mechanisms allow the DBMS to restore the database to a consistent state before the failure occurred. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers &Explanations Database

The IS auditor should notify audit management of the finding first, as this is a significant issue that may affect the audit scope and objectives. The IS auditor should not notify law enforcement or require the third party to notify customers without consulting audit management first. The audit report with a significant finding should be issued after the audit is completed and the findings are validated. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 247

The most critical factor for the effective implementation of IT governance is a supportive corporate culture. A supportive corporate culture is one that fosters collaboration, communication and commitment among all stakeholders involved in IT governance processes. A supportive corporate culture also promotes a shared vision, values and goals for IT governance across the organization. Strong risk management practices, internal auditor commitment or documented policies are important elements for IT governance implementation, but they are not sufficient without a supportive corporate culture. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 41

 Data classification is the process of organizing data into categories based on its sensitivity, value, and risk to the organization. Data classification helps to ensure that data is protected according to its importance and regulatory requirements. Data classification also enables data owners to make informed decisions about data access, retention, and disposal.

To implement a data classification program, it is most important to formalize data ownership. Data owners are the individuals or business units that have the authority and responsibility for the data they create or use. Data owners should be involved in defining the data classification levels, assigning the appropriate classification to their data, and ensuring that the data is handled according to the established policies and procedures. Data owners should also review and update the data classification periodically or when there are changes in the data or its usage.

The other options are not as important as formalizing data ownership when implementing a data classification program. Understanding the data classification levels is necessary, but it is not sufficient without identifying the data owners who will apply them. Developing a privacy policy is a good practice, but it is not specific to data classification. Planning for secure storage capacity is a technical consideration, but it does not address the business and legal aspects of data classification.

References:

ISACA, CISA Review Manual, 27th Edition, 2020, page 247

Data Classification: What It Is and Howto Implement It

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

 The most significant risk in virtualizing the server environment without making any other changes to the network or security infrastructure is the inability of the network intrusion detection system (IDS) to monitor virtual server-to-server communications. This can create blind spots for the IDS and allow malicious traffic to bypass detection. A vulnerability in the virtualization platform affecting multiple hosts is a potential risk, but not necessarily more significant than the loss of visibility. Data center environmental controls not aligning with new configuration or system documentation not being updated to reflect changes in the environment are operational issues, not security issues. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 373

The greatest risk associated with the situation of business units purchasing cloud-based applications without IT support is that the applications may not reasonably protect data. Cloud-based applications are software applications that run on the internet, rather than on a local device or network. Cloud-based applications offer manybenefits, such as scalability, accessibility, and cost-effectiveness, but they also pose many challenges and risks, especially for data security1.

Data security is the process of protecting data from unauthorized access, use, modification, disclosure, or destruction. Data security is essential for ensuring the confidentiality, integrity, and availability of data, as well as complying with legal and regulatory requirements. Data security is especially important for cloud-based applications, as data are stored and processed on remote servers that are owned and managed by third-party cloud service providers (CSPs)2.

When business units purchase cloud-based applications without IT support, they may not be aware of or follow the best practices and standards for data security in the cloud. They may not performadequate risk assessments, vendor evaluations, contract reviews, or audits to ensure that the CSPs and the applications meet the organization’s data security policies and expectations. They may not implementappropriate data encryption, backup, recovery, or disposal methods to protect the data in transit and at rest. They may not monitor or control the access and usage of the data by internal or external users. They may not report or respond to any data breaches or incidents that may occur3.

These actions or inactions may expose the organization’s data to various threats and vulnerabilities in the cloud, such as cyberattacks, human errors, malicious insiders, misconfigurations, or legal disputes. These threats and vulnerabilities may result in data loss, leakage, corruption, or compromise, which may have serious consequences for theorganization’s reputation, operations, performance, compliance, and liability4.

Therefore, it is essential that business units consult and collaborate with IT support before purchasing any cloud-based applications, and follow the organization’s guidelines and procedures for cloud security. IT support can help business units to select and use cloud-based applications that are suitable and secure for their needs and objectives.

References:

Top 5 Risks With Cloud Software and How to Mitigate Them4

Mitigate risksand secure your cloud-native applications3

12 Risks, Threats & Vulnerabilities in Moving to the Cloud2

Best Practices to Manage Risks in the Cloud1

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

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

Ransomwareis a type of malicious software that encrypts the victim’s data and demands a ransom for its decryption1. Ransomware attacks can cause significant damage to an organization’s operations, reputation, andfinances1. Therefore, it is important to mitigate the impact of ransomware attacks by implementing effective prevention and recovery strategies.

One of the best ways to mitigate the impact of ransomware attacks is to back up data frequently12345. Data backups are copies of the organization’s data that are stored in a separate location or medium, such as an external harddrive, cloud storage, or tape2. Data backupscan help the organization restore its data in case of a ransomware attack, without paying the ransom or losing valuable information2. Data backups shouldbe performed regularly, preferably daily or weekly, depending on the criticality and volume of the data2. Data backups should also be tested periodically to ensure their integrity and usability2.

The other options are not as effective as backing up data frequently in mitigating the impact of ransomware attacks. Invoking the disaster recovery plan (DRP) is a reactive measure that can help the organization resume its operations after a ransomware attack, but it does not prevent or reduce the damage caused by the attack3. Paying the ransom is not a recommended option, as it does not guarantee the decryption of the data or the deletion of the stolen data by the attackers. Paying the ransom also encourages further attacks and funds criminal activities14. Requiring password changes for administrative accounts is a good security practice, but it is not sufficient to prevent or recover from ransomware attacks. Ransomware attacks can exploit other vulnerabilities, such as phishing emails, outdated software, or weak network security15.

References: 1: How to Mitigatethe Risk of Ransomware Attacks: The Definitive Guide 2: Mitigating malwareand ransomware attacks - The National Cyber Security Centre 3: 3 steps to prevent and recover from ransomware 4: Ransomware Epidemic: Use these 8 Strategies to Mitigate Risk 5: Practical Steps to Mitigate Ransomware Attacks - ITSecurityWire

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

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

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

The 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 appropriatemitigation strategy can be determined, such as implementing a new system, addingfirewalls, or decommissioning the server. References: ISACA CISA Review Manual 27th Edition, page 280

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

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

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

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

References:

Data Storage Optimization: What is it and Why Does it Matter?

Data storage optimization 101: Everything you need to know

 The 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

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

CISAReview Manual (Digital Version), Chapter 7, Section 7.51

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

 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

 The IS auditor’s primary focus when evaluating an organization’s offsite storage facility should be the adequacy of physical and environmental controls. Physical and environmental controls are essential to protect the offsite storage facility from unauthorized access, theft, fire, water damage, pests or other hazards that could compromise the integrity and availability of backup media. Shared facilities is something that the IS auditor should consider when evaluating the offsite storage facility, but it is not the primary focus. Results of business continuity plan (BCP) test or retention policy and period are things that the IS auditor should review when evaluating the organization’s BCP or backup strategy, not the offsite storage facility itself. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 388

 Periodically reviewing log files is the most effective way to detect intrusion attempts from outside the organization, as they can provide evidence of unauthorized access attempts, source IP addresses, timestamps and other relevant information. Using smart cards with one-time passwords or installing biometrics-based authentication can prevent unauthorized access, but not detect it. Configuring the router as a firewall can block unwanted traffic, but not log it. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 361

The most appropriate control to prevent unauthorized retrieval of confidential information stored in a business application system is to enforce an internal data access policy. A data access policy defines who can access what data, under what conditions and for what purposes. It also specifies the roles and responsibilities of data owners, custodians and users, as well as the security measures and controls to protect data confidentiality, integrity and availability. By enforcing a data access policy, the organization can ensure that only authorized personnel can retrieve confidential informationfrom the business application system. Applying single sign-on for access control, implementing segregation of duties and enforcing the use of digital signatures are also useful controls, but they are not sufficient to prevent unauthorized data retrieval without a clear and comprehensive data access policy. References:

CISA Review Manual, 27th Edition, page 2301

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

The best recommendation for an IS auditor who finds that one employee has unauthorized access to confidential data is to require the business owner to conduct regular access reviews. Access reviews are periodic assessments of user access rights and permissions to ensure that they are appropriate, necessary, and aligned with the business needs and objectives. Access reviews help to identify and remediate any unauthorized, excessive, or obsolete access that could pose a security risk or violate compliance requirements. The business owner is responsible for defining and approving the access requirements for their data and ensuring that they are enforced and monitored. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

A mobile device awareness program would best enable an organization to address the security risks associated with a recently implemented bring your own device (BYOD) strategy. A mobile device awareness program is a set of activities that aim to educate and inform the employees about the benefits, challenges, and best practices of using their personal mobile devices for work purposes. A mobile device awareness program can help the organization to:

Communicate the organization’s policies and expectations regarding BYOD, such as which devices are allowed, what data can be accessed or stored, and what security measures are required.

Raise the employees’ awareness of the potential threats and vulnerabilities that affect their mobile devices, such as malware, phishing, data leakage, or device loss.

Provide the employees with guidance and tips on how to protect their mobile devices and the organization’s data, such as using strong passwords, encryption, antivirus software, remote wipe, or VPN.

Encourage the employees to report any incidents or issues related to their mobile devices, such as suspicious messages, unauthorized access, or device damage.

A mobile device awareness program can help the organization to reduce the security risks associated with BYOD by enhancing the employees’ knowledge, skills, and behavior in using their mobile devices securely and responsibly. Amobile device awareness program can also help the organization to comply with relevant regulations and standards that governdata privacy and security in the cloud1.

The other options are not as effective as a mobile device awareness program in enabling an organization to address the security risks associated with BYOD. Option A, mobile device tracking program, is a tool that allows the organization to monitor and locate the employees’ mobile devices in case of loss or theft. However, this tool may not prevent or detect other types of security risks, such as malware infection or data breach. Option B, mobile device upgrade program, is a process that ensures that the employees’ mobile devices are running the latest versions of operating systems and applications. However, this process may not address other aspects of security, such as user behavior or data protection. Option C, mobile device testing program, is a method that verifies the functionality and compatibility of the employees’ mobile devices with the organization’s systems and networks. However, this method may not cover all the scenarios or factors that may affect the security of the mobile devices or the organization’s data2.

References:

Mobile Device Security Awareness Topics3

Security Awareness Top Ten Topics - #8 Mobile Devices