Free Practice Questions for Isaca CISA Exam

Compliance testing ensures that the organization's incident response processes align with established cybersecurity frameworks and policies. This methodology provides objective and reliable conclusions about the maturity of incident response capabilities.

Judgmental Sampling (Option A):Relies on subjective judgment and is less reliable.

Data Analytics Testing (Option B):Useful for identifying trends but may not assess process maturity comprehensively.

Variable Sampling (Option C):Appropriate for statistical analysis but less effective in process maturity assessments.

Comprehensive and Detailed Step-by-Step Explanation:Enterprise architecture (EA) governance ensures that IT and business alignment is maintained and that new processes and technologies integrate well with existing structures.

Option A (Correct):The primary purpose of EA governance is to ensure that new technologies, processes, and systems align and harmonize with existing architecture to maintain operational efficiency and consistency.

Option B (Incorrect):While adaptability to emerging technology trends is important, EA governance focuses more on structure, consistency, and compliance rather than just adaptability.

Option C (Incorrect):Compliance with regulations is crucial, but it is just one component of governance. EA governance has a broader scope, including strategic alignment and process integration.

Option D (Incorrect):Ensuring ROI is an important financial consideration, but it is not themainobjective of EA governance.

DLP technologies are designed to prevent the unauthorized transmission or leakage of sensitive data, such as PII, intellectual property, or financial information, by employees or other insiders. DLP technologies can monitor, detect, and block data in motion, data at rest, and data in use across various channels, such as email, web, cloud, or removable devices. DLP technologies can also help enforce data security policies and compliance requirements.

References

ISACA CISA Review Manual, 27th Edition, page 253

The role of disclosures in risk assessment and mitigation

Mitigate Risk Strategy for Information Management

The primary difference between a Business Continuity Plan (BCP) and a Disaster Recovery Plan (DRP) lies in their timeframe for activation and overall scope.

BCP (Business Continuity Plan):

Focuses on ensuring that critical business processes continue operating during and after a disruption.

It includes strategies for maintaining operations (e.g., alternative work locations, manual procedures, supplier dependencies).

Activated immediately when a disruption occurs to keep the business running.

DRP (Disaster Recovery Plan):

Primarily focuses on the recovery of IT systems and infrastructure after a disruption.

It includes steps for restoring data, servers, and applications to bring IT operations back to normal.

Activated after the disaster event to restore normal IT operations.

The timeframe for activation is the key difference because:

BCP is implemented immediately to ensure business continuity.

DRP is implemented after the disaster to restore IT operations.

A. The annual testing requirements → Both BCP and DRP require regular testing, so this is not the key differentiator.

B. The focus on system recovery → Only DRP focuses on system recovery, but the BCP covers more than just IT. The key difference is still the timeframe.

D. The involvement of senior management → Senior management is involved in both plans, so this is not the primary distinction.

The most important consideration when planning the next audit after many findings is to follow up on the status of all recommendations, as this will ensure that the audit findings are addressed in a timely and effective manner, and that the root causes of the issues are resolved12. Following up on the status of all recommendations will also help to assess the progress and performance of the IT department, and to identify any new or emerging risks or challenges34.

References

1: What to consider when resolving internal audit findings3 2: A brief guide to follow up4 3: Guidance on auditing planning for Internal Audit2 4: Corrective Action Plan (CAP): How to Manage Audit Findings1

Consolidating mission-critical applications onto a single large server introduces a single point of failure. If the server experiences an outage, all hosted applications could be impacted simultaneously, leading to significant operational disruptions. While continuous monitoring costs, potential network bandwidth issues, and challenges in capacity forecasting are valid concerns, the risk of a single outage affecting multiple critical applications presents the most substantial threat to business continuity.

Comprehensive and Detailed Step-by-Step Explanation:

To efficiently detectduplicate payments,data analyticsand automated checks are required due to thehigh volume of transactions.

Option A (Correct):Computer-Assisted Audit Techniques (CAATs)allow auditors toautomatically scan large datasetsfor duplicate payments based oninvoice numbers, vendor names, and payment amounts.

Option B (Incorrect):Stratified samplinggroups data into categories, which helps in analysis but doesnot directly detect duplicates.

Option C (Incorrect):Statistical samplingis useful forextrapolating results, but it doesnot systematically findduplicate transactions.

Option D (Incorrect):Process walk-throughsreview procedures but donot analyze transactions at scale.

Comprehensive and Detailed Step-by-Step Explanation:

To ensure that theBCP aligns with business strategy, aBusiness Impact Analysis (BIA)is the most valuable resource.

Option A (Incorrect):DRP testing resultsshow how wellsystems recover, but they do notestablish strategic alignmentwith business priorities.

Option B (Correct):ABIA identifies critical processes, financial impact, and business priorities, ensuring that theBCP is alignedwith strategic goals.

Option C (Incorrect):Thecorporate risk management policyis broader and does not focus onbusiness continuity priorities.

Option D (Incorrect):KPIs measure performance, but they do notdefine business continuity needs.

Configuring rule sets is the first activity that should be completed during the implementation of a DLP solution, because rule sets define the criteria and actions for identifying, monitoring, and preventingdata loss incidents12. Rule sets are based on the organization’s data classification, policies, and requirements, and they help to ensure that the DLP solution is aligned with the business objectives and risk appetite34. Configuring rule sets before enabling detection points, establishing exceptions workflow, or configuring reports helps to avoid false positives, false negatives, or unnecessary alerts5.

References

1: 3.13: Deploy a Data Loss Prevention Solution - Read the Docs

2: Plan and implement data loss prevention (DLP) [Guided] - NICCS

3: CONTINUOUS DIAGNOSTICS AND MITIGATION PROGRAM DATA PROTECTION … - CISA

4: Continuous Diagnostics and Mitigation Program Technical … - CISA

5: Data Loss Prevention Best Practices - ISACA Journal

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 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 type of risk associated with the potential for the auditor to miss a sequence of logged events that could indicate an error in the IPS configuration is detection risk. 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. Detection risk can be affected by factors such as the nature, timing, and extent of the audit procedures, the quality and sufficiency of the audit evidence, and the auditor’s professional judgment and competence. Detection risk can be reduced by applying appropriate audit techniques, such as sampling, testing, observation, inquiry, and analysis. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

 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 best way to facilitate the legal process in the event of an incident is to preserve the chain of custody of the evidence. The chain of custody is a record of who handled, accessed, or modified the evidence, when, where, how, and why. The chain of custody helps to ensure the integrity, authenticity, and admissibility of the evidence in a court of law. The chain of custody also helps to prevent tampering, alteration, or loss of evidence that could compromise the investigation or the prosecution. References:

CISAReview 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 mitigating factor that would most significantly minimize the impact of not renewing IT risk acceptances in a timely manner is having documented compensating controls over the business processes. Compensating controls are alternative controls that reduce or eliminate the risk when the primary control is not feasible or cost-effective. The other factors, such as previous approval by senior management, unchanged business environment, and small percentage of issues, do not mitigate the risk as effectively as compensating controls. References: ISACA CISA Review Manual 27th Edition Chapter 1

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

 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 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

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 way to ensure that potential security issues are considered by the development team as part of incremental changes to agile-developed software is to include a mandatory step to analyze the security impact when making changes. This will help to identify and mitigate any security risks or vulnerabilities that may arise from the changes, and to ensure that the software meets the security requirements and standards. The other options are not as effective, because they either delegate the security analysis to someone outside the development team, rely on post-deployment testing, or focus on documentation rather than analysis. References: CISA Review Manual (Digital Version)1, Chapter 4, Section 4.2.5

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 work simultaneously 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