Free Practice Questions for Isaca CISA Exam

Visualization technology is the use of software and hardware to create graphical representations of data, such as charts, graphs, maps, images, etc. Visualization technology can help users to understand, analyze, and communicate complex and large amounts of data in an intuitive and engaging way1.

One of the primary advantages of using visualization technology for corporate applications is that it can improve the utilization of resources, such as time, money, human capital, and physical assets. Some of the ways that visualization technology can achieve this are:

Visualization technology can help users to quickly and easily explore, filter, and interact with data, reducing the need for manual data processing and analysis1. This can save time and effort for both data producers and consumers, and allow them to focus on more value-added tasks.

Visualization technology can help users to discover patterns, trends, outliers, correlations, and causations in data that may otherwise be hidden or overlooked in traditional reports or tables1. This can enable users to make better and faster decisions based on data-driven insights, and optimize their strategies and actions accordingly.

Visualization technology can help users to communicate and share data more effectively and persuasively with different audiences, such as customers, partners,investors, regulators, etc1. This can enhance the reputation and credibility of the organization, and foster collaboration and innovation among stakeholders.

Visualization technology can help users to monitor and measure the performance and impact of their activities, products, services, or processes1. This can help users to identify problems or opportunities for improvement, and adjust their plans or actions accordingly.

Visualization technology can help users to create engaging and interactive experiences for their customers or end-users1. This can increase customer satisfaction and loyalty, and generate more revenue or value for the organization.

Therefore, using visualization technology for corporate applications can help organizations to better utilize their resources and achieve their goals.

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.

 The most important thing for an IS auditor to look for in a project feasibility study is an assessment of whether the expected benefits can be achieved. A project feasibility study is a preliminary analysis that evaluates the viability and suitability of a proposed project based on various criteria, such as technical, economic, legal, operational, and social factors. The expected benefits are the positive outcomes and value that the project aims to deliver to the organization and its stakeholders. The IS auditor should verify whether the project feasibility study has clearly defined and quantified the expected benefits, and whether it has assessed the likelihood and feasibility of achieving them within the project scope, budget, schedule, and quality parameters. The other options are also important for an IS auditor to look for in a project feasibility study, but not as important as an assessment of whether the expected benefits can be achieved, because they either focus on specific aspects of the project rather than the overall value proposition, or they assume that the project will be implemented rather than evaluating its viability. References: CISA Review Manual (Digital Version)1, Chapter 4, Section 4.2.1

 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.

 The first step when developing a data loss prevention (DLP) solution for a large organization is to conduct a data inventory and classification exercise. This step is essential to identify the types, locations, owners, and sensitivity levels of the data that need to be protected by the DLP solution. A data inventory and classification exercise helps to define the scope, objectives, and requirements of the DLP solution, as well as to prioritize the data protection efforts based on the business value and risk of the data. A data inventory and classification exercise also enables the organization to comply with relevant laws and regulations regarding data privacy and security.

The other options are not the first step when developing a DLP solution, but rather subsequent steps that depend on the outcome of the data inventory and classification exercise. Identifying approved data workflows across the enterprise is a step that helps to design and implement the DLP policies and controls that match the business processes and data flows. Conducting a threat analysis against sensitive data usage is a step that helps to assess and mitigate the risks associated with data leakage, theft, or misuse. Creating the DLP policies and templates is a step that helps to enforce the data protection rules and standards across the organization.

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

The most important thing to determine during the planning phase of a cloud-based messaging and collaboration platform acquisition is the types of data that can be uploaded to the platform. This is because different types of data may have different security, privacy, and compliance requirements, depending on the nature, sensitivity, and value of the data. For example, personal data, financial data, health data, or intellectual property data may be subject to various laws and regulations thatgovern how they can be collected, stored, processed, and shared in the cloud. Therefore, it is essential to identify and classify the types of data that will be uploadedto the platform, and ensure that the platform meets the organization’s policies and standards for data protection1.

The other options are not as important as the types of data that can be uploaded to the platform during the planning phase of a cloud-based messaging and collaboration platform acquisition. Option A, role-based access control policies, is a mechanism that defines who can access what data and resources on the platform based on their roles and responsibilities. Role-based access control policies are important for ensuring data security and accountability, but they can be designed and implemented after the platform is acquired2. Option C, processes for on-boarding and off-boarding users to the platform, are procedures that enable or disable user accounts and access rights on the platform. Processes for on-boarding and off-boarding users are important for managing user identities and lifecycles, but they can be developed and executed after the platform is acquired3. Option D, processes for reviewing administrator activity, are methods that monitor and audit the actions and events performed by administrators on the platform. Processes for reviewing administrator activity are important for detecting and preventing unauthorized or malicious activities, but they can be established and performed after the platform is acquired4.

 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 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, and previous 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 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 root cause of unintentional misuse, which is often a lack of knowledge or awareness of security policies and procedures.

The most effective way to minimize downtime during system conversions is to use a parallel run. A parallel run is a method of system conversion where both the old and new systems operate simultaneously for a period of time until the new system is verified to be functioning correctly. Thisreduces the risk of errors, data loss, or system failure during conversion and allows for a smooth transition from one system to another. References: CISA Review Manual, 27th Edition, page 467

The best guard against the risk of attack by hackers is encryption. Encryption is the process of transforming data into an unreadable format using a secret key or algorithm. Encryption can protect data in transit and at rest from unauthorized access, modification, or disclosure by hackers. Encryption can also ensure the authenticity and integrity of data by using digital signatures or hashes.

Tunneling, message validation, and firewalls are not the best guards against the risk of attack by hackers. Tunneling is a technique that encapsulates one network protocol within another to create a secure connection between two endpoints. Message validation is a process that verifies the format, content, and origin of a message before accepting it. Firewalls are devices or software that filter network traffic based on predefined rules. These controls may help reduce the exposure or impact of hacker attacks, but they do not provide the same level of protection as encryption.

Reviewing the performance against service level agreements (SLAs) would best determine whether the service provider continues to meet the organization’s objectives, as SLAs define the expected level of service, quality, availability, and responsibilities of both parties. Assessment of the personnel training processes of the provider, adequacy of the service provider’s insurance, and periodic audits of controls by an independent auditor are important aspects of outsourcing, but they do not directly measure the performance of the service provider against the organization’s objectives. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.5.2

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

 The most important consideration for a go-live decision when implementing an upgraded enterprise resource planning (ERP) system is the business case. The business case is the document that defines and justifies the need, value, feasibility, and risks of the project. It also outlines the expected costs, benefits, outcomes, and impacts of the project. The business case provides the basis for measuring and evaluating the success of the project. Therefore, before deciding to go live with an upgraded ERP system, it is essential to review and validate the business case to ensure that it is still relevant, accurate, realistic, and achievable.

A rollback strategy, test cases, and post-implementation review objectives are not the most important considerations for a go-live decision when implementing an upgraded ERP system. These are important elements of project planning, execution, and evaluation, but they are not sufficient to determine whether the project is worth pursuing or delivering. These elements should be aligned with and derived from the business case.

 Configuring each authentication server as belonging to a cluster of authentication servers is the best way to minimize performance degradation of servers used to authenticate users of an e-commerce website. A cluster is a group of servers that work together to provide high availability, load balancing, and fault tolerance. If one server fails or becomes overloaded, another server in the cluster can take over its workload without disrupting the service. A single server as a primary authentication server and a second server as a secondary authentication server is not as effective as a cluster, because the secondary server is only used when the primary server fails, which means it is idle most of the time and does not improve performance. Configuring each authentication server and ensuring that each disk of its RAID is attached to the primary controller does not address the issue of performance degradation, but rather the issue of data redundancy and reliability. RAID (redundant array of independent disks) is a technology that combines multiple disks into a logical unit that can tolerate disk failures and improve data access speed. Configuring each authentication server and ensuring that the disks of each server form part of a duplex does not address the issue of performance degradation, but rather the issue of data backup and recovery. A duplex is a pair of disks that store identical copies of data, so that if one disk fails, the other disk can be used to restore the data. References: ISACA CISA Review Manual 27th Edition, page 310

Requirements analysis should be the best thing to compare against the business case when determining whether a project in the design phase will meet organizational objectives, because it defines the functional and non-functional specifications of the project deliverables that should satisfy the business needs and expectations. Requirements analysis can help evaluate whether the project design is aligned with the business case and whether it can achieve the desired outcomes and benefits. Implementation plan, project budget provisions, and project plan are also important aspects of a project in the design phase, but they are not as relevant asrequirements analysisfor comparing against the business case. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.1

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

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

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

 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

 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)

 The most important consideration for an IS auditor when scheduling follow-up activities for agreed-upon management responses to remediate audit observations is the risk rating of original findings. The risk rating of original findings is an assessment of the potential impact or likelihood of an audit issue or observation on the organization’s objectives, operations, or reputation. The risk rating of original findings can help determine the priority and urgency of follow-up activities for agreed-upon management responses to remediate audit observations by ensuring that high-risk issues are addressed first and more frequently than low-risk issues. The other options are not as important as the risk rating of original findings in scheduling follow-up activities for agreed-upon management responses to remediate audit observations, as they do not reflect the significance or severity of audit issues or observations. Business interruption due to remediation is a possible consequence of implementing corrective actions to address audit issues or observations, but it does not indicate the priority or urgency of follow-up activities. IT budgeting constraints is a possible factor that may affect the availability or feasibility of resources for implementing corrective actions to address audit issues or observations, but it does not indicate the priority or urgency of follow-up activities. Availability of responsible IT personnel is a possible factor that may affect the accountability or responsiveness of staff for implementing corrective actions to address audit issues or observations, but it does not indicate the priority or urgency of follow-up activities. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.4

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

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

 The best recommendation to reduce the risk of data leakage from employee use of social networking sites for business purposes is to provide education and guidelines to employees on use of social networking sites. Education and guidelines can help employees understand the benefits and risks of using social media for business purposes, such as enhancing brand awareness, engaging with customers, or sharing industry insights. They can also inform employees about the dos and don’ts of social media etiquette, such as respecting privacy, protecting intellectual property, avoiding conflicts of interest, or complying with legal obligations. Education and guidelines can also raise awareness of potential data leakage scenarios, such as phishing attacks, malicious links, fake profiles, or oversharing sensitive information, and provide tips on how to prevent or respond to them. 

 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

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.

 A top-down maturity model process is a method of assessing and improving the maturity level of a process or a set of processes within an organization. A maturity level is a measure of how well-defined, controlled, measured, and optimized a process is. A top-down maturity model process starts with defining the desired maturity level and then identifying the gaps and improvement opportunities for each process. This helps prioritize the processes that need the most attention and improvement. Therefore, a result of utilizing a top-down maturity model process is identification of processes with the most improvement opportunities.

A means of benchmarking the effectiveness of similar processes with peers, a means of comparing the effectiveness of other processes within the enterprise, and identification of older, more established processes to ensure timely review are not results of utilizing a top-down maturity model process. These are possible benefits or objectives of using other types of maturity models or assessment methods, but they are not specific to a top-down approach.

 The IS auditor’s best course of action in this situation is to determine whether the alternative controls sufficiently mitigate the risk. Alternative controls are different from those originally discussed and agreed with the audit function, but they may still achieve the same objective of addressing the audit issue or reducing the risk to an acceptable level. The IS auditor should evaluate whether the alternative controls are appropriate, effective, and sustainable before closing the audit finding or escalating it to senior management. The other options are not appropriate for resolving this situation, as they do not consider whether the alternative controls are adequate or reasonable. Re-prioritizing the original issue as high risk and escalating to senior management is a drastic step that may undermine the relationship between the auditor and management, and it should be done only after exhausting other means of resolving the issue. Scheduling a follow-up audit in the next audit cycle is unnecessary, as follow-up activities should be performed as soon as possible after management has implemented corrective actions. Postponing follow-up activities and escalating the alternative controls to senior audit management is premature, as follow-up activities should be completed before reporting any findings or recommendations to senior audit management. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.4

The best recommendation to address the risk of privileged application accounts with passwords set to never expire in a 24/7 processing environment is to introduce database access monitoring into the environment. Database access monitoring is a security control that tracks and records all activities and transactions performed on a database, especially by privileged users or accounts. Database access monitoring can help address the risk of privileged application accounts with passwords set to never expire by detecting and alerting any unauthorized or abnormal access or actions on the database. The other options are not as effective as database access monitoring in addressing the risk, as they may cause disruption to the business or violate the access management policy. Modifying applications to no longer require direct access to the database is a complex and costly solution that may affect the functionality or performance of the applications, and it may not be feasible or practical in a 24/7 processing environment. Modifying the access management policy to make allowances for application accounts is a risky solution that may create exceptions or loopholes in the policy, and it may not comply with the best practices or standards for password management. Scheduling downtime to implement password changes is a disruptive solution that may affect the availability or continuity of the systems or applications, and it may not be acceptable or possible in a 24/7 processing environment. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.2.4

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

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

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

 The primary advantage of object-oriented technology is enhanced efficiency due to the re-use of elements of logic. Object-oriented technology is a software design model that uses objects, which contain both data and code, to create modular and reusable programs. Objects can be inherited from other objects, which reduces duplication and improves maintainability. Grouping objects into methods for data access, managing sequential program execution for data access, and managing a restricted variety of data types for a data object are not advantages of object-oriented technology. References: ISACA CISA Review Manual 27th Edition, page 304

The most effective way to maintain network integrity when using mobile devices is to implement network access control. Network access control is a security control that regulates and restricts access to network resources based on predefined policies and criteria, such as device type, identity, location, or security posture. Network access control can help maintain network integrity when using mobile devices by preventing unauthorized or compromised devices from accessing or affecting network systems or data. The other options are not as effective as network access control in maintaining network integrity when using mobile devices, as they do not address all aspects of network access or security. Implementing outbound firewall rules is a security control that filters and blocks network traffic based on source, destination, protocol, or port, but it does not regulate or restrict network access based on device characteristics or conditions. Performing network reviews is a monitoring activity that evaluates and reports on the performance, availability, or security of network resources, but it does not regulate or restrict network access based on device characteristics or conditions. Reviewing access control lists is a verification activity that validates and confirms the access rights and privileges of network users or devices, but it does not regulate or restrict network access based on device characteristics or conditions. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.2.2

The best way to address segregation of duties issues in an organization with budget constraints is to implement compensating controls, which are alternative controls that reduce or eliminate the risk of errors or fraud due to inadequate segregation of duties. Compensating controls may include independent reviews, reconciliations, approvals, or supervisions. Rotating job duties periodically may reduce the risk of collusion or abuse of privileges, but it may also affect operational efficiency and continuity. Performing an independent audit may detect segregation of duties issues, but it does not prevent them. Hiring temporary staff may increase operational costs and introduce new risks. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.4

Understanding the business process is the most important factor for an effective control self-assessment (CSA) program. A CSA program is a technique that allows managers and work teams directly involved in business units, functions or processes to participate in assessing the organization’s risk management and control processes1. A CSA program can help identify risks and potential exposures to achieving strategic business objectives, evaluate the adequacy and effectiveness ofcontrols, and implement remediation plans to address any gaps or weaknesses2. To conduct a successful CSA, it is essential to have a clear and comprehensive understanding of the business process under review, including its objectives, inputs, outputs, activities, resources, dependencies, stakeholders, performance indicators, etc. This will help to identify the relevant risks and controls associated with the process, as well as to evaluate their impact and likelihood. Determining the scope of the assessment, performing detailed test procedures, and evaluating changes to the risk environment are also important factors for an effective CSA program, but not as important as understanding the business process. These factors are more related to the execution and monitoring phases of the CSA program, while understanding the business process is related to the planning and preparation phase. Without a solid understanding of the business process, the scope, testing, and evaluation of the CSA may not be accurate or complete. References: ISACA CISA Review Manual 27th Edition, page 310

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

 The greatest concern for an IS auditor reviewing data conversion and migration during the implementation of a new application system is unauthorized data modifications occurred during conversion. Unauthorized data modifications are changes or alterations to data that are not authorized, intended, or expected, such as due to errors, fraud, or sabotage. Unauthorized data modifications occurred during conversion can compromise the accuracy, completeness, andintegrity of the data being converted and migrated to the new application system, and may result in data loss, corruption, or inconsistency. The other options are not as concerning as unauthorized data modifications occurred during conversion in reviewing data conversion and migration during the implementation of a new application system, as they do not affect the accuracy, completeness, or integrity of the data being converted and migrated. Data conversion was performed using manual processes is a possible factor that may increase the risk or complexity of data conversion and migration, but it does not necessarily imply that unauthorized data modifications occurred during conversion. Backups of the old system and data are not available online is a possible factor that may affect the availability or accessibility of the old system and data for backup or recovery purposes, but it does not imply that unauthorized data modifications occurred during conversion. The change management process was not formally documented is a possible factor that may affect the quality or consistency of the change management process for implementing the new application system, but it does not imply that unauthorized data modifications occurred during conversion. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3

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

Parallel processing is a system implementation approach that involves running the new system and the old system simultaneously for a period of time until the new system is verified and accepted. The primary advantage of parallel processing is that it provides assurance that the new system meets performance requirements and produces the same or better results as the old system. Parallel processing also minimizes the risk of system failure and data loss, as the old system can be used as a backup or fallback option in case of any problems with the new system.

The IS auditor’s best recommendation is to ensure that programmers cannot access code after the completion of program edits. This is because programmers who have access to code after editing may introduce unauthorized or malicious changes that could compromise the security, functionality, or performance of the application. By restricting access to code after editing, the organization can ensure that only authorized and tested code is released into production, and prevent any tampering or reoccurrence of the same issue.

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

 The best method to safeguard data on an organization’s laptop computers is full disk encryption. Full disk encryption is a technique that encrypts all the data stored on a harddrive, including the operating system, applications, files, and folders. This means that if the laptop is lost, stolen, or accessed by an unauthorized person, they will not be able to read or modify any data without knowing the encryption key or password. Full disk encryption provides a strong level of protection for data at rest, as it prevents data leakage or exposure in case of physical theft or loss of the device.

Implementing business rules to validate employee data entry is the best way to reduce the likelihood of future occurrences of poor data quality that cause customer complaints about receiving different items from what they ordered on the organization’s website. Business rules are logical statements that define the conditions and actions for data validation, such as checking for data completeness, accuracy, consistency, and integrity. Assigning responsibility for improving data quality, investing in additional employee training for data entry, and outsourcing data cleansing activities to reliable third parties are also possible ways to improve data quality, but they are not as effective as implementing business rules to validate employee data entry. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.3.1

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

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