CISA Certified Information Systems Auditor Exam Updated Dumps Questions

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<p>CISA Certified Information Systems Auditor exam dumps questions are the best</p><p>material for you to test all the related ISACA exam topics. By using the CISA</p><p>exam dumps questions and practicing your skills, you can increase your</p><p>confidence and chances of passing the CISA exam.</p><p>Features of Dumpsinfo’s products</p><p>Instant Download</p><p>Free Update in 3 Months</p><p>Money back guarantee</p><p>PDF and Software</p><p>24/7 Customer Support</p><p>Besides, Dumpsinfo also provides unlimited access. You can get all</p><p>Dumpsinfo files at lowest price.</p><p>Certified Information Systems Auditor CISA exam free dumps questions are</p><p>available below for you to study.</p><p>Full version: CISA Exam Dumps Questions</p><p>1.Which type of control is being implemented when a biometric access device is installed at the</p><p>entrance to a facility?</p><p>A. Preventive</p><p>B. Deterrent</p><p>C. Corrective</p><p>D. Detective</p><p>Answer: A</p><p>Explanation:</p><p>A biometric access device installed at the entrance to a facility is a type of preventive control.</p><p>Preventive controls are designed to deter or prevent undesirable events from occurring12. They are</p><p>proactive measures that aim to inhibit incidents before they happen12. In this case, the biometric</p><p>access device prevents unauthorized individuals from gaining access to the facility by requiring</p><p>unique biological characteristics for authentication12.</p><p>1 / 81</p><p>https://www.dumpsinfo.com/unlimited-access/</p><p>https://www.dumpsinfo.com/exam/cisa</p><p>References:</p><p>Guide to Biometric Access Control & Door Lock Security - Avigilon Biometric access control:</p><p>meaning, types and implementation - Smowl</p><p>2.Having knowledge in which of the following areas is MOST relevant for an IS auditor reviewing</p><p>public key infrastructure (PKI)?</p><p>A. Design and application of key controls in public audit</p><p>B. Security strategy in public cloud Infrastructure as a Service (IaaS)</p><p>C. Modern encoding methods for digital communications</p><p>D. Technology and process life cycle for digital certificates and key pairs</p><p>Answer: D</p><p>3.Which of the following is the BEST methodology to use for estimating the complexity of developing</p><p>a large business application?</p><p>A. Function point analysis</p><p>B. Work breakdown structure</p><p>C. Critical path analysts</p><p>D. Software cost estimation</p><p>Answer: A</p><p>Explanation:</p><p>Function point analysis (FPA) is the best methodology to use for estimating the complexity of</p><p>developing a large business application. FPA is a technique that measures the functionality of a</p><p>software system based on the user requirements and the business processes that the system</p><p>supports. FPA assigns a numerical value to each function or feature of the system, based on its type,</p><p>complexity, and relative size. The total number of function points represents the size and complexity</p><p>of the system, which can be used to estimate the development effort, cost, and time.</p><p>FPA has several advantages over other estimation methods, such as:</p><p>It is independent of the technology, programming language, or development methodology used for</p><p>the system. Therefore, it can be applied consistently across different platforms and environments. It is</p><p>based on the user perspective and the business value of the system, rather than the technical details</p><p>or implementation aspects. Therefore, it can be performed early in the project life cycle, before the</p><p>design or coding phases.</p><p>It is objective and standardized, as it follows a set of rules and guidelines defined by the International</p><p>Function Point Users Group (IFPUG). Therefore, it can reduce ambiguity and improve accuracy and</p><p>reliability of the estimates.</p><p>It is adaptable and scalable, as it can handle changes in the user requirements or the system scope.</p><p>Therefore, it can support agile and iterative development approaches.</p><p>References:</p><p>1: Function Point Analysis C Introduction and Fundamentals</p><p>2: Software Engineering | Functional Point (FP) Analysis</p><p>4.A system administrator recently informed the IS auditor about the occurrence of several</p><p>unsuccessful intrusion attempts from outside the organization.</p><p>Which of the following is MOST effective in detecting such an intrusion?</p><p>A. Periodically reviewing log files</p><p>B. Configuring the router as a firewall</p><p>C. Using smart cards with one-time passwords</p><p>D. Installing biometrics-based authentication</p><p>Answer: A</p><p>2 / 81</p><p>https://www.dumpsinfo.com/</p><p>Explanation:</p><p>The most effective way to detect an intrusion attempt is to periodically review log files, which record</p><p>the activities and events on a system or network. Log files can provide evidence of unauthorized</p><p>access attempts, malicious activities, or system errors. Configuring the router as a firewall, using</p><p>smart cards with one-time passwords, and installing biometrics-based authentication are preventive</p><p>controls that can reduce the likelihood of an intrusion, but they do not detect it.</p><p>References: ISACA CISA Review Manual 27th Edition, page 301</p><p>5.Which of the following should be of GREATEST concern to an IS auditor assessing the</p><p>effectiveness of an organization's vulnerability scanning program''</p><p>A. Steps taken to address identified vulnerabilities are not formally documented</p><p>B. Results are not reported to individuals with authority to ensure resolution</p><p>C. Scans are performed less frequently than required by the organization's vulnerability scanning</p><p>schedule</p><p>D. Results are not approved by senior management</p><p>Answer: B</p><p>Explanation:</p><p>The finding that should be of greatest concern to an IS auditor assessing the effectiveness of an</p><p>organization’s vulnerability scanning program is that results are not reported to individuals with</p><p>authority to ensure resolution. This indicates a lack of accountability and communication for</p><p>vulnerability management, which may result in unresolved or delayed remediation of identified</p><p>vulnerabilities. This may expose the organization to increased risk of cyberattacks or breaches. The</p><p>other findings are also concerning, but not as much as this one, because they may affect the</p><p>completeness, accuracy or timeliness of the vulnerability scanning process, but not necessarily its</p><p>effectiveness.</p><p>References:</p><p>ISACA, CISA Review Manual, 27th Edition, chapter 4, section 4.41</p><p>ISACA, COBIT 2019 Framework: Introduction and Methodology, section 3.2</p><p>6.During a review, an IS auditor discovers that corporate users are able to access cloud-based</p><p>applications and data any Internet-connected web browser.</p><p>Which Of the following is the auditor’s BEST recommendation to prevent unauthorized access?</p><p>A. Implement an intrusion detection system (IDS),</p><p>B. Update security policies and procedures.</p><p>C. Implement multi-factor authentication.</p><p>D. Utilize strong anti-malware controls on all computing devices.</p><p>Answer: C</p><p>Explanation:</p><p>The best recommendation to prevent unauthorized access to cloud-based applications and data is to</p><p>implement multi-factor authentication (MFA). MFA is a method of verifying the identity of a user by</p><p>requiring two or more pieces of evidence, such as a password, a code sent to a phone, or a biometric</p><p>factor. MFA adds an extra layer of security to prevent unauthorized access, even if the user’s</p><p>password is compromised or stolen. MFA can also help comply with data privacy and security</p><p>regulations, such as the General Data Protection Regulation (GDPR) and the Health Insurance</p><p>Portability and Accountability Act (HIPAA).</p><p>The other options are not as effective as MFA in preventing unauthorized access. An intrusion</p><p>detection system (IDS) is a tool that monitors network traffic and alerts administrators of suspicious or</p><p>malicious activity, but it does not prevent access by itself. Updating security policies and procedures</p><p>is a good practice, but it does not ensure that users follow them or that they are enforced. Utilizing</p><p>strong anti-malware controls on all computing devices can help protect against malware infections,</p><p>3 / 81</p><p>https://www.dumpsinfo.com/</p><p>but it does not prevent users from accessing cloud-based applications and data from any Internet-</p><p>connected web browser.</p><p>References:</p><p>ISACA, CISA Review Manual, 27th Edition, 2019,</p><p>Redundant pathways, failover power,</p><p>and parallel testing are also useful for improving the reliability and availability of servers, but they do</p><p>not directly address the issue of server failures.</p><p>21 / 81</p><p>https://www.dumpsinfo.com/</p><p>46.Which of the following is MOST important for an IS auditor to confirm when reviewing an</p><p>organization's incident response management program?</p><p>A. All incidents have a severity level assigned.</p><p>B. All identified incidents are escalated to the CEO and the CISO.</p><p>C. Incident response is within defined service level agreements (SLAs).</p><p>D. The alerting tools and incident response team can detect incidents.</p><p>Answer: D</p><p>Explanation:</p><p>The most important aspect of an incident response management program is the ability to detect</p><p>incidents in a timely and accurate manner. Without effective detection, the organization cannot</p><p>respond to incidents, mitigate their impact, or prevent their recurrence. The alerting tools and incident</p><p>response team are responsible for monitoring the IT environment, identifying anomalies or threats,</p><p>and notifying the appropriate stakeholders.</p><p>References</p><p>ISACA CISA Review Manual, 27th Edition, page 255</p><p>What is an incident response plan? And why do you need one?</p><p>ISACA CISA Certified Information Systems Auditor Exam … - PUPUWEB</p><p>47.An IS auditor discovers an option in a database that allows the administrator to directly modify any</p><p>table. This option is necessary to overcome bugs in the software, but is rarely used. Changes to</p><p>tables are automatically logged.</p><p>The IS auditor's FIRST action should be to:</p><p>A. recommend that the option to directly modify the database be removed immediately.</p><p>B. recommend that the system require two persons to be involved in modifying the database.</p><p>C. determine whether the log of changes to the tables is backed up.</p><p>D. determine whether the audit trail is secured and reviewed.</p><p>Answer: D</p><p>Explanation:</p><p>The IS auditor’s first action after discovering an option in a database that allows the administrator to</p><p>directly modify any table should be to determine whether the audit trail is secured and reviewed.</p><p>This is because direct modification of database tables can pose a significant risk to data integrity,</p><p>security, and accountability. An audit trail is a record of all changes made to database tables,</p><p>including who made them, when they were made, and what was changed. An audit trail can help to</p><p>detect unauthorized or erroneous changes, provide evidence for investigations or audits, and support</p><p>data recovery or restoration. The IS auditor should assess whether the audit trail is protected from</p><p>tampering or deletion, and whether it is regularly reviewed for anomalies or exceptions.</p><p>48.When designing metrics for information security, the MOST important consideration is that the</p><p>metrics:</p><p>A. conform to industry standards.</p><p>B. apply to all business units.</p><p>C. provide actionable data.</p><p>D. are easy to understand.</p><p>Answer: C</p><p>49.An IS audit team is evaluating documentation of the most recent application user access review. It</p><p>is determined that the user list was not system generated.</p><p>22 / 81</p><p>https://www.dumpsinfo.com/</p><p>Which of the following should be of MOST concern?</p><p>A. Confidentiality of the user list</p><p>B. Timeliness of the user list review</p><p>C. Completeness of the user list</p><p>D. Availability of the user list</p><p>Answer: C</p><p>50.Which of the following is the BEST way to ensure a vendor complies with system security</p><p>requirements?</p><p>A. Require security training for vendor staff.</p><p>B. Review past incidents reported by the vendor.</p><p>C. Review past audits on the vendor's security compliance.</p><p>D. Require a compliance clause in the vendor contract.</p><p>Answer: D</p><p>51.The use of which of the following is an inherent risk in the application container infrastructure?</p><p>A. Shared registries</p><p>B. Host operating system</p><p>C. Shared data</p><p>D. Shared kernel</p><p>Answer: D</p><p>Explanation:</p><p>Application containers are a form of operating system virtualization that share the same kernel as the</p><p>host operating system. This means that any vulnerability or compromise in the kernel can affect all</p><p>the containers running on the same host, as well as the host itself. Additionally, containers may have</p><p>privileged access to the kernel resources and functions, which can pose a risk of unauthorized or</p><p>malicious actions by the container processes. Therefore, securing the kernel is a critical aspect of</p><p>application container security.</p><p>Shared registries (option A) are not an inherent risk in the application container infrastructure, but</p><p>they are a potential risk that depends on how they are configured and managed. Shared registries are</p><p>repositories that store and distribute container images. They can be public or private, and they can</p><p>have different levels of security and access controls. Shared registries can pose a risk of exposing</p><p>sensitive data, distributing malicious or vulnerable images, or allowing unauthorized access to</p><p>images. However, these risks can be mitigated by using secure connections, authentication and</p><p>authorization mechanisms, image signing and scanning, and encryption.</p><p>Host operating system (option B) is not an inherent risk in the application container infrastructure, but</p><p>it is a potential risk that depends on how it is configured and maintained. Host operating system is the</p><p>underlying platform that runs the application containers and provides them with the necessary</p><p>resources and services. Host operating system can pose a risk of exposing vulnerabilities,</p><p>misconfigurations, or malware that can affect the containers or the host itself. However, these risks</p><p>can be mitigated by using minimal and hardened operating systems, applying patches and updates,</p><p>enforcing security policies and controls, and isolating and monitoring the host.</p><p>Shared data (option C) is not an inherent risk in the application container infrastructure, but it is a</p><p>potential risk that depends on how it is stored and accessed. Shared data is the information that is</p><p>used or generated by the application containers and that may be shared among them or with external</p><p>entities. Shared data can pose a risk of leaking confidential or sensitive data, corrupting or losing data</p><p>integrity, or violating data privacy or compliance requirements. However, these risks can be mitigated</p><p>by using secure storage solutions, encryption and decryption mechanisms, access control and</p><p>auditing policies, and backup and recovery procedures. Therefore, option D is the correct answer.</p><p>References:</p><p>23 / 81</p><p>https://www.dumpsinfo.com/</p><p>Application Container Security Guide | NIST</p><p>CSA for a Secure Application Container Architecture</p><p>Application Container Security: Risks and Countermeasures</p><p>52.Which of the following is the PRIMARY advantage of using virtualization technology for corporate</p><p>applications?</p><p>A. Stronger data security</p><p>B. Better utilization of resources</p><p>C. Increased application performance</p><p>D. Improved disaster recovery</p><p>Answer: B</p><p>Explanation:</p><p>The primary advantage of using virtualization technology for corporate applications is to achieve</p><p>better utilization of resources, such as hardware, software, network and storage. Virtualization</p><p>technology allows multiple applications to run on a single physical server or device, which reduces the</p><p>need for additional hardware and maintenance costs. Virtualization technology also enables dynamic</p><p>allocation and reallocation of resources according to the demand and priority of the applications,</p><p>which improves efficiency and flexibility. The other options are not the primary advantage of using</p><p>virtualization technology, although they may be some of the benefits or challenges depending on the</p><p>implementation and configuration.</p><p>References:</p><p>ISACA, CISA Review Manual, 27th Edition, chapter 4, section 4.21</p><p>ISACA, COBIT 2019 Framework: Introduction and Methodology, section 3.23</p><p>53.Which of the following BEST facilitates strategic program management?</p><p>A. Implementing stage gates</p><p>B. Establishing a quality assurance (QA) process</p><p>C. Aligning projects with business</p><p>portfolios</p><p>D. Tracking key project milestones</p><p>Answer: C</p><p>Explanation:</p><p>The best option that facilitates strategic program management is aligning projects with business</p><p>portfolios (option C).</p><p>This is because:</p><p>Strategic program management is the coordinated planning, management, and execution of multiple</p><p>related projects that are directed toward the same strategic goals12.</p><p>Aligning projects with business portfolios means ensuring that the projects within a program are</p><p>aligned with the organization’s strategic objectives, vision, and mission.</p><p>Aligning projects with business portfolios helps to prioritize the most valuable and impactful projects,</p><p>optimize the allocation of resources, monitor the progress and performance of the program, and</p><p>deliver the expected benefits and outcomes.</p><p>Implementing stage gates (option A) is a process of reviewing and approving projects at predefined</p><p>points in their lifecycle to ensure that they meet the quality, scope, time, and cost criteria. While this</p><p>can help to control and improve the project management process, it does not necessarily facilitate</p><p>strategic program management, as it does not address the alignment of projects with business</p><p>portfolios.</p><p>Establishing a quality assurance (QA) process (option B) is a process of ensuring that the project</p><p>deliverables meet the quality standards and requirements of the stakeholders. While this can help to</p><p>enhance the quality and satisfaction of the project outcomes, it does not necessarily facilitate strategic</p><p>program management, as it does not address the alignment of projects with business portfolios.</p><p>24 / 81</p><p>https://www.dumpsinfo.com/</p><p>Tracking key project milestones (option D) is a process of monitoring and reporting the completion of</p><p>significant events or deliverables in a project. While this can help to measure and communicate the</p><p>progress and status of the project, it does not necessarily facilitate strategic program management, as</p><p>it does not address the alignment of projects with business portfolios.</p><p>Therefore, the best option that facilitates strategic program management is aligning projects with</p><p>business portfolios (option C), as this ensures that the projects within a program are consistent with</p><p>the organization’s strategic goals and objectives.</p><p>References: 1: Program Management: The Key to Strategic Execution 2: The Ultimate Guide to</p><p>Program Management [2023] • Asana: Project Portfolio Management - PMI: Aligning Projects with</p><p>Strategy - Harvard Business Review: What Is Stage-Gate Process? - ProjectManager.com: Quality</p><p>Assurance in Project Management - PMI: What Is a Milestone in Project Management? - TeamGantt</p><p>54.An organization with many desktop PCs is considering moving to a thin client architecture.</p><p>Which of the following is the MAJOR advantage?</p><p>A. The security of the desktop PC is enhanced.</p><p>B. Administrative security can be provided for the client.</p><p>C. Desktop application software will never have to be upgraded.</p><p>D. System administration can be better managed</p><p>Answer: C</p><p>Explanation:</p><p>The major advantage of moving from many desktop PCs to a thin client architecture is that desktop</p><p>application software will never have to be upgraded. A thin client architecture is a type of client-server</p><p>architecture that uses lightweight or minimal devices (thin clients) as clients that connect to a central</p><p>server that provides most of the processing and storage functions. A thin client architecture can offer</p><p>several benefits over a traditional desktop PC architecture, such as lower cost, higher security, easier</p><p>maintenance, etc. One of these benefits is that desktop application software will never have to be</p><p>upgraded on thin clients, as all the applications are installed and updated on the server, and</p><p>accessed by thin clients through a network connection. This can save time and money for installing</p><p>and upgrading software on individual devices, and ensure consistency and compatibility among</p><p>different devices. The security of the desktop PC is enhanced is a possible advantage of moving from</p><p>many desktop PCs to a thin client architecture, but it is not the major one. A thin client architecture</p><p>can enhance the security of desktop PCs by reducing the exposure or vulnerability of data and</p><p>applications on individual devices, and centralizing the security management and control on the</p><p>server. However, this advantage may depend on other factors such as network security, server</p><p>security, user authentication, etc. Administrative security can be provided for the client is a possible</p><p>advantage of moving from many desktop PCs to a thin client architecture, but it is not the major one.</p><p>A thin client architecture can provide administrative security for clients by allowing administrators to</p><p>configure and manage client devices remotely from the server, and enforce policies and restrictions</p><p>on client access or usage. However, this advantage may depend on other factors such as network</p><p>reliability, server availability, user compliance, etc. System administration can be better managed is a</p><p>possible advantage of moving from many desktop PCs to a thin client architecture, but it is not the</p><p>major one. A thin client architecture can improve system administration by simplifying and</p><p>streamlining the tasks and activities involved in maintaining and supporting client devices, such as</p><p>backup, recovery, troubleshooting, etc., and consolidating them on the server. However, this</p><p>advantage may depend on other factors such as network bandwidth, server capacity, user</p><p>satisfaction</p><p>55.Which of the following staff should an IS auditor interview FIRST to obtain a general overview of</p><p>the various technologies used across different programs?</p><p>A. Technical architect</p><p>25 / 81</p><p>https://www.dumpsinfo.com/</p><p>B. Enterprise architect</p><p>C. Program manager</p><p>D. Solution architect</p><p>Answer: B</p><p>56.Which of the following is an IS auditor's BEST recommendation to mitigate the risk of</p><p>eavesdropping associated with an application programming interface (API) integration</p><p>implementation?</p><p>A. Encrypt the extensible markup language (XML) file.</p><p>B. Implement Transport Layer Security (TLS).</p><p>C. Implement Simple Object Access Protocol (SOAP).</p><p>D. Mask the API endpoints.</p><p>Answer: B</p><p>Explanation:</p><p>The best recommendation to mitigate the risk of eavesdropping associated with an API integration</p><p>implementation is to implement Transport Layer Security (TLS). TLS is a cryptographic protocol that</p><p>provides secure communication over a network by encrypting the data in transit and authenticating</p><p>the parties involved. TLS can prevent unauthorized parties from intercepting, modifying or tampering</p><p>with the data exchanged between the API endpoints. Encrypting the XML file, implementing SOAP,</p><p>and masking the API endpoints are not sufficient to mitigate the risk of eavesdropping, as they do not</p><p>provide end-to-end encryption or authentication for the API communication.</p><p>References: IS Audit and Assurance Tools and Techniques, CISA Certification | Certified Information</p><p>Systems Auditor | ISACA</p><p>57.Which of the following should be of GREATEST concern to an IS auditor reviewing an</p><p>organization's business continuity plan (BCP)?</p><p>A. The BCP's contact information needs to be updated.</p><p>B. The BCP is not version-controlled.</p><p>C. The BCP has not been approved by senior management.</p><p>D. The BCP has not been tested since it was first issued.</p><p>Answer: D</p><p>58.An IS auditor reviewing the throat assessment for a data cantor would be MOST concerned if:</p><p>A. some of the identified threats are unlikely to occur.</p><p>B. all identified threats relate to external entities.</p><p>C. the exercise was completed by local management.</p><p>D. neighboring organizations' operations have been included.</p><p>Answer: B</p><p>Explanation:</p><p>: An IS auditor reviewing the threat assessment for a data center would be most concerned if all</p><p>identified threats relate to external entities. This indicates that the threat assessment is incomplete</p><p>and biased, as it ignores the potential threats from internal sources, such as employees, contractors,</p><p>vendors, or authorized visitors. Internal threats can pose significant risks to the data center, as they</p><p>may have access to sensitive information, systems, or facilities, and may exploit their privileges for</p><p>malicious or fraudulent purposes. According to a study by IBM, 60% of cyberattacks in 2015 were</p><p>carried out by insiders1</p><p>Some of the identified threats are unlikely to occur is not a cause for concern, as it shows that the</p><p>threat assessment is comprehensive and realistic, and considers all possible scenarios, regardless of</p><p>their probability. A threat assessment should not exclude any potential threats based on subjective</p><p>26 / 81</p><p>https://www.dumpsinfo.com/</p><p>judgments or assumptions, as they may still have a high impact if they materialize.</p><p>The exercise was completed by local management is not a cause for concern, as it shows that the</p><p>threat assessment is conducted by the people who are most familiar with the data center’s</p><p>operations, environment, and risks. Local management may have more relevant and accurate</p><p>information and insights than external parties, and may be more invested in the outcome of the threat</p><p>assessment.</p><p>Neighboring organizations’ operations have been included is not a cause for concern, as it shows</p><p>that the threat assessment is holistic and contextual, and considers the interdependencies and</p><p>influences of external factors on the data center’s security. Neighboring organizations’ operations</p><p>may pose direct or indirect threats to the data center, such as physical damage, network interference,</p><p>or shared vulnerabilities.</p><p>References:</p><p>IBM Security Services 2016 Cyber Security Intelligence Index 1</p><p>59.An organization was recently notified by its regulatory body of significant discrepancies in its</p><p>reporting data. A preliminary investigation revealed that the discrepancies were caused by problems</p><p>with the organization's data quality Management has directed the data quality team to enhance their</p><p>program. The audit committee has asked internal audit to be advisors to the process.</p><p>To ensure that management concerns are addressed, which data set should internal audit</p><p>recommend be reviewed FIRST?</p><p>A. Data with customer personal information</p><p>B. Data reported to the regulatory body</p><p>C. Data supporting financial statements</p><p>D. Data impacting business objectives</p><p>Answer: B</p><p>Explanation:</p><p>To ensure that management concerns are addressed, internal audit should recommend that the data</p><p>quality team review the data reported to the regulatory body first. This is because this data set is the</p><p>most relevant and critical to the issue that triggered the enhancement of the data quality program.</p><p>The data reported to the regulatory body should be accurate, complete, consistent, and timely, as any</p><p>discrepancies could result in fines, penalties, or reputational damage for the organization. Data with</p><p>customer personal information is important for data quality, but it is not directly related to the</p><p>regulatory reporting issue. Data supporting financial statements is important for data quality, but it</p><p>may not be the same as the data reported to the regulatory body. Data impacting business objectives</p><p>is important for data quality, but it may not be as urgent or sensitive as the data reported to the</p><p>regulatory body.</p><p>References:</p><p>CISA Review Manual, 27th Edition, pages 404-4051</p><p>CISA Review Questions, Answers & Explanations Database, Question ID: 262</p><p>60.Which of the following helps to ensure the integrity of data for a system interface?</p><p>A. System interface testing</p><p>B. user acceptance testing (IJAT)</p><p>C. Validation checks</p><p>D. Audit logs</p><p>Answer: C</p><p>Explanation:</p><p>Validation checks are a type of data quality control that helps to ensure the integrity of data for a</p><p>system interface. Validation checks verify that the data entered or transferred between systems is</p><p>correct, consistent, and conforms to predefined rules or standards. Validation checks can prevent or</p><p>27 / 81</p><p>https://www.dumpsinfo.com/</p><p>detect errors, anomalies, or inconsistencies in the data that may affect the system’s functionality,</p><p>performance, or security.</p><p>Option C is correct because validation checks are a common and effective method of ensuring data</p><p>integrity for a system interface. Validation checks can be performed at various stages of the data</p><p>lifecycle, such as input, processing, output, or storage. Validation checks can also be applied to</p><p>different types of data, such as data types, codes, ranges, formats, consistency, and uniqueness.</p><p>Option A is incorrect because system interface testing is a type of software testing that verifies the</p><p>interaction between two separate systems or components of a system. System interface testing does</p><p>not directly ensure the integrity of data for a system interface, but rather the functionality and reliability</p><p>of the interface itself. System interface testing may use validation checks as part of its test cases, but</p><p>it is not the same as validation checks.</p><p>Option B is incorrect because user acceptance testing (UAT) is a type of software testing that</p><p>evaluates whether the system meets the user’s expectations and requirements. UAT does not</p><p>directly ensure the integrity of data for a system interface, but rather the usability and acceptability of</p><p>the system from the user’s perspective. UAT may use validation checks as part of its test scenarios,</p><p>but it is not the same as validation checks.</p><p>Option D is incorrect because audit logs are records of events and activities that occur within a</p><p>system or network. Audit logs do not directly ensure the integrity of data for a system interface, but</p><p>rather provide evidence and accountability for the system’s operations and security. Audit logs may</p><p>use validation checks as part of their analysis or reporting, but they are not the same as validation</p><p>checks.</p><p>References:</p><p>CISA Online Review Course1, Module 5: Protection of Information Assets, Lesson 4: Data Quality</p><p>Management, slide 5-6.</p><p>CISA Review Manual (Digital Version)2, Chapter 5: Protection of Information Assets, Section 5.3:</p><p>Data Quality Management, p. 281-282.</p><p>CISA Review Manual (Print Version), Chapter 5: Protection of Information Assets, Section 5.3: Data</p><p>Quality Management, p. 281-282.</p><p>CISA Questions, Answers & Explanations Database3, Question ID: QAE_CISA_722.</p><p>Data Validation - Overview, Types, Practical Examples4</p><p>Data Validity: The Best Practice for Your Business5</p><p>Validation - Data validation6</p><p>What is Data Validation? Types, Techniques, Tools7</p><p>61.An IS auditor is reviewing database fields updated in real-time and displayed through other</p><p>applications in multiple organizational functions.</p><p>When validating business approval for these various use cases, which of the following sources of</p><p>information would be the BEST starting point?</p><p>A. Network map from the network administrator</p><p>B. Historical database change log records</p><p>C. List of integrations from the database administrator (DBA)</p><p>D. Business process flow from management</p><p>Answer: D</p><p>Explanation:</p><p>Understanding the business process flow is crucial as it provides insights into how different</p><p>applications and organizational functions use and update the database fields in real-time. This</p><p>perspective helps the auditor validate that appropriate business approvals are in place for these use</p><p>cases.</p><p>References</p><p>ISACA CISA Review Manual 27th Edition, Page 128-129 (Business Process Flow)</p><p>28 / 81</p><p>https://www.dumpsinfo.com/</p><p>62.Several unattended laptops containing sensitive customer data were stolen from personnel offices.</p><p>Which of the following would be an IS auditor's BEST recommendation to protect data in case of</p><p>recurrence?</p><p>A. Encrypt the disk drive.</p><p>B. Require two-factor authentication</p><p>C. Enhance physical security</p><p>D. Require the use of cable locks</p><p>Answer: A</p><p>Explanation:</p><p>According to the CISA - Certified Information Systems Auditor Study Guide1, the correct answer to</p><p>your question is A. Encrypt the disk drive. This is because encryption is a logical security measure</p><p>that can protect data even if the physical device</p><p>is stolen or lost. Encryption makes the data</p><p>unreadable and inaccessible without the proper key or password. The other options are not as</p><p>effective as encryption in this scenario. Two-factor authentication is a user authentication method that</p><p>requires two pieces of evidence to verify the user’s identity, such as a password and a code sent to a</p><p>phone. However, this does not prevent unauthorized access to the data if the laptop is already logged</p><p>in or if the attacker can bypass the authentication. Enhancing physical security is a preventive</p><p>measure that can reduce the risk of theft, but it does not guarantee that theft will not occur or that the</p><p>data will be safe if it does. Requiring the use of cable locks is another preventive measure that can</p><p>deter thieves, but it can also be easily cut or removed by a determined attacker.</p><p>63.An IT governance body wants to determine whether IT service delivery is based on consistently</p><p>effective processes.</p><p>Which of the following is the BEST approach?</p><p>A. implement a control self-assessment (CSA)</p><p>B. Conduct a gap analysis</p><p>C. Develop a maturity model</p><p>D. Evaluate key performance indicators (KPIs)</p><p>Answer: D</p><p>Explanation:</p><p>The best approach to determine whether IT service delivery is based on consistently effective</p><p>processes is to evaluate key performance indicators (KPIs). KPIs are measurable values that</p><p>demonstrate how effectively an organization is achieving its key objectives. KPIs can help the IT</p><p>governance body to monitor and assess the performance, quality, and efficiency of the IT service</p><p>delivery processes. KPIs can also help to identify areas for improvement and benchmark against best</p><p>practices or industry standards.</p><p>References:</p><p>CISA Review Manual (Digital Version), Chapter 1, Section 1.3.21 CISA Online Review Course,</p><p>Domain 5, Module 2, Lesson 22</p><p>64.Which of the following is the MOST important factor when an organization is developing</p><p>information security policies and procedures?</p><p>A. Alignment with an information security framework</p><p>B. Compliance with relevant regulations</p><p>C. Inclusion of mission and objectives</p><p>D. Consultation with security staff</p><p>Answer: B</p><p>29 / 81</p><p>https://www.dumpsinfo.com/</p><p>65.What is the MAIN reason to use incremental backups?</p><p>A. To improve key availability metrics</p><p>B. To reduce costs associates with backups</p><p>C. To increase backup resiliency and redundancy</p><p>D. To minimize the backup time and resources</p><p>Answer: D</p><p>Explanation:</p><p>Incremental backups are backups that only copy the data that has changed since the last backup,</p><p>whether it was a full or incremental backup. The main reason to use incremental backups is to</p><p>minimize the backup time and resources, as they require less storage space and network bandwidth</p><p>than full backups. Incremental backups can also improve key availability metrics, such as recovery</p><p>point objective (RPO) and recovery time objective (RTO), but that is not their primary purpose.</p><p>Reducing costs associated with backups and increasing backup resiliency and redundancy are</p><p>possible benefits of incremental backups, but they depend on other factors, such as the backup</p><p>frequency, retention policy, and media type.</p><p>References:</p><p>CISA Review Manual (Digital Version):</p><p>Chapter 5 - Information Systems Operations and Business Resilience</p><p>66.During an audit, the IS auditor finds that in many cases excessive rights were not removed from a</p><p>system.</p><p>Which of the following is the auditor's BEST recommendation?</p><p>A. System administrators should ensure consistency of assigned rights.</p><p>B. IT security should regularly revoke excessive system rights.</p><p>C. Human resources (HR) should delete access rights of terminated employees.</p><p>D. Line management should regularly review and request modification of access rights</p><p>Answer: D</p><p>Explanation:</p><p>The best recommendation for the auditor to make is D. Line management should regularly review and</p><p>request modification of access rights. Access rights are the permissions and privileges granted to</p><p>users to access, view, modify, or delete data or resources on a system or network1. Excessive rights</p><p>are access rights that are not necessary or appropriate for a user’s role or function, and may pose a</p><p>risk of unauthorized or inappropriate use of data or resources2. Therefore, it is important to ensure</p><p>that access rights are aligned with the principle of least privilege, which means that users should only</p><p>have the minimum level of access required to perform their duties2.</p><p>Line management is responsible for overseeing and supervising the activities and performance of</p><p>their staff, and ensuring that they comply with the organization’s policies and standards3.</p><p>Therefore, line management should regularly review and request modification of access rights for</p><p>their staff, as they are in the best position to:</p><p>Understand the roles and functions of their staff, and determine the appropriate level of access rights</p><p>needed for them to perform their duties effectively and efficiently.</p><p>Monitor and evaluate the usage and behavior of their staff, and identify any changes or anomalies</p><p>that may indicate excessive or inappropriate access rights.</p><p>Communicate and collaborate with IT security or system administrators, who are responsible for</p><p>granting, revoking, or modifying access rights, and request any necessary adjustments or corrections.</p><p>67.Email required for business purposes is being stored on employees' personal devices.</p><p>Which of the following is an IS auditor's BEST recommendation?</p><p>A. Require employees to utilize passwords on personal devices</p><p>B. Prohibit employees from storing company email on personal devices</p><p>30 / 81</p><p>https://www.dumpsinfo.com/</p><p>C. Ensure antivirus protection is installed on personal devices</p><p>D. Implement an email containerization solution on personal devices</p><p>Answer: D</p><p>Explanation:</p><p>Implementing an email containerization solution on personal devices is the best recommendation for</p><p>an IS auditor, because it allows the organization to separate and secure the email data from the rest</p><p>of the device data. Email containerization creates a virtual environment that encrypts and isolates the</p><p>email data, preventing unauthorized access, leakage, or loss of sensitive information12. Requiring</p><p>passwords or antivirus protection on personal devices may not be sufficient or enforceable, while</p><p>prohibiting employees from storing company email on personal devices may not be feasible or</p><p>practical.</p><p>References: 1: CISA Review Manual (Digital Version), Chapter 5, Section</p><p>68.Compared to developing a system in-house, acquiring a software package means that the need</p><p>for testing by end users is:</p><p>A. eliminated</p><p>B. unchanged</p><p>C. increased</p><p>D. reduced</p><p>Answer: B</p><p>Explanation:</p><p>Compared to developing a system in-house, acquiring a software package means that the need for</p><p>testing by end users is unchanged. This is because end users are still the ultimate customers and</p><p>beneficiaries of the system, and they need to ensure that the software package meets their</p><p>requirements, expectations, and satisfaction. End user testing, also known as user acceptance testing</p><p>(UAT) or beta testing, is the final stage of testing performed by the user or client to determine whether</p><p>the software can be accepted or not1. End user testing is important for both in-house developed and</p><p>acquired software packages, as it helps to verify the functionality, usability, performance, and</p><p>reliability of the system2. End user testing also helps to identify and resolve any defects, errors, or</p><p>issues that may not have been detected by the developers or vendors3.</p><p>Therefore, option B is the correct answer.</p><p>Option A is not correct because end user testing is not eliminated by acquiring a software package.</p><p>Even though the software package may have been tested by the vendor or supplier, it may still have</p><p>bugs, compatibility issues, or configuration problems that need to be fixed before deployment4.</p><p>Option C is not correct because end user testing is not increased by acquiring a software package.</p><p>The scope and extent of end user testing depend on various</p><p>factors, such as the complexity,</p><p>criticality, and customization of the system, and not on whether it is developed in-house or acquired.</p><p>Option D is not correct because end user testing is not reduced by acquiring a software package. The</p><p>software package may still require modifications or integrations to suit the specific needs and</p><p>environment of the organization, and these changes need to be tested by the end users.</p><p>References:</p><p>Chapter 4 Methods of Software Acquisition5</p><p>What is User Acceptance Testing (UAT): A Complete Guide1 What Is End-to-End Testing? (With How-</p><p>To and Example)3 How to Evaluate New Software in 5 Steps4 User Acceptance Testing (UAT) in</p><p>ERP Projects</p><p>User Acceptance Testing for Packaged Software</p><p>69.Which of the following should be of MOST concern to an IS auditor reviewing the public key</p><p>infrastructure (PKI) for enterprise email?</p><p>A. The certificate revocation list has not been updated.</p><p>B. The PKI policy has not been updated within the last year.</p><p>31 / 81</p><p>https://www.dumpsinfo.com/</p><p>C. The private key certificate has not been updated.</p><p>D. The certificate practice statement has not been published</p><p>Answer: A</p><p>70.Which of the following is the BEST way to enforce the principle of least privilege on a server</p><p>containing data with different security classifications?</p><p>A. Limiting access to the data files based on frequency of use</p><p>B. Obtaining formal agreement by users to comply with the data classification policy</p><p>C. Applying access controls determined by the data owner</p><p>D. Using scripted access control lists to prevent unauthorized access to the server</p><p>Answer: C</p><p>Explanation:</p><p>The best way to enforce the principle of least privilege on a server containing data with different</p><p>security classifications is to apply access controls determined by the data owner. The principle of</p><p>least privilege states that users should only have the minimum level of access required to perform</p><p>their tasks. The data owner is the person who has the authority and responsibility to classify, label,</p><p>and protect the data according to its sensitivity and value. The data owner can define the access</p><p>rights and permissions for each user or role based on the data classification policy and the business</p><p>needs. This will ensure that only authorized and appropriate users can access the data and prevent</p><p>unauthorized or excessive access that could compromise the confidentiality, integrity, or availability of</p><p>the data.</p><p>References:</p><p>CISA Review Manual (Digital Version)</p><p>CISA Questions, Answers & Explanations Database</p><p>71.Which of the following is the MOST important control for virtualized environments?</p><p>A. Regular updates of policies for the operation of the virtualized environment</p><p>B. Hardening for the hypervisor and guest machines</p><p>C. Redundancy of hardware resources and network components</p><p>D. Monitoring utilization of resources at the guest operating system level</p><p>Answer: B</p><p>Explanation:</p><p>The most important control for virtualized environments is hardening for the hypervisor and guest</p><p>machines. Hardening is the process of applying security measures and configurations to reduce the</p><p>vulnerabilities and risks of a system or device. Hardening for the hypervisor and guest machines is</p><p>essential for protecting the virtualized environments from attacks, as they are exposed to various</p><p>threats from both the physical and virtual layers. Hardening for the hypervisor and guest machines</p><p>involves the following steps:</p><p>Applying the latest patches and updates for the hypervisor and guest operating systems, as well as</p><p>the applications and drivers running on them.</p><p>Configuring the firewall and network settings for the hypervisor and guest machines, to restrict and</p><p>monitor the network traffic and prevent unauthorized access or communication.</p><p>Disabling or removing any unnecessary or unused features, services, accounts, or ports on the</p><p>hypervisor and guest machines, to minimize the attack surface and reduce the potential entry points</p><p>for attackers.</p><p>Enforcing strong authentication and authorization policies for the hypervisor and guest machines, to</p><p>ensure that only authorized users or administrators can access or manage them.</p><p>Encrypting the data and communication for the hypervisor and guest machines, to protect the</p><p>confidentiality and integrity of the information stored or transmitted on them.</p><p>Implementing logging and auditing mechanisms for the hypervisor and guest machines, to record and</p><p>32 / 81</p><p>https://www.dumpsinfo.com/</p><p>track any activities or events that occur on them, and enable detection and investigation of any</p><p>incidents or anomalies.</p><p>Hardening for the hypervisor and guest machines can help prevent or mitigate common attacks on</p><p>virtualized environments, such as:</p><p>Hypervisor escape: An attack where a malicious guest machine breaks out of its isolated environment</p><p>and gains access to the hypervisor or other guest machines.</p><p>Hypervisor compromise: An attack where an attacker exploits a vulnerability or misconfiguration in the</p><p>hypervisor to gain control over it or its resources.</p><p>Guest compromise: An attack where an attacker exploits a vulnerability or misconfiguration in a guest</p><p>machine to gain access to its data or applications.</p><p>Guest impersonation: An attack where an attacker creates a fake or cloned guest machine to trick</p><p>other guests or users into interacting with it.</p><p>Guest denial-of-service: An attack where an attacker consumes or exhausts the resources of a guest</p><p>machine to disrupt its availability or performance.</p><p>Therefore, hardening for the hypervisor and guest machines is the most important control for</p><p>virtualized environments, as it can enhance their security, reliability, and performance. For more</p><p>information about hardening for virtualized environments, you can refer to some of these web</p><p>sources:</p><p>Hypervisor security on the Azure fleet</p><p>Chapter 2: Hardening the Hyper-V host</p><p>Plan for Hyper-V security in Windows Server</p><p>72.Which of the following is a threat to IS auditor independence?</p><p>A. Internal auditors share the audit plan and control test plans with management prior to audit</p><p>commencement.</p><p>B. Internal auditors design remediation plans to address control gaps identified by internal audit.</p><p>C. Internal auditors attend IT steering committee meetings.</p><p>D. Internal auditors recommend appropriate controls for systems in development.</p><p>Answer: B</p><p>73.Which of the following is a PRIMARY benefit of using risk assessments to determine areas to be</p><p>included in an audit plan?</p><p>A. Timely audit execution</p><p>B. Effective allocation of audit resources</p><p>C. Reduced travel and expense costs</p><p>D. Effective risk mitigation</p><p>Answer: B</p><p>Explanation:</p><p>Using risk assessments to determine areas to be included in an audit plan is a primary benefit</p><p>because it helps to prioritize the audit activities based on the level of risk and the potential impact of</p><p>the audit findings. This way, the audit resources, such as time, staff, and budget, can be allocated</p><p>more efficiently and effectively to the areas that need the most attention and provide the most value.</p><p>References</p><p>ISACA CISA Review Manual, 27th Edition, page 256</p><p>What is the Purpose of a Risk Assessment?</p><p>Mastering the Process of Risk Assessment</p><p>74.Which of the following is MOST important for an IS auditor to verify when evaluating an</p><p>organization's firewall?</p><p>33 / 81</p><p>https://www.dumpsinfo.com/</p><p>A. Logs are being collected in a separate protected host</p><p>B. Automated alerts are being sent when a risk is detected</p><p>C. Insider attacks are being controlled</p><p>D. Access to configuration files Is restricted.</p><p>Answer: A</p><p>Explanation:</p><p>A firewall is a device or software that monitors and controls the incoming and outgoing network traffic</p><p>based on predefined rules. A firewall can help protect an organization’s network and information</p><p>systems from unauthorized or malicious access, by filtering or blocking unwanted or harmful packets.</p><p>The most important thing for an IS auditor to verify when evaluating an organization’s firewall is that</p><p>the logs are being collected in a separate</p><p>protected host. Logs are records of events or activities that</p><p>occur on a system or network, such as connections, requests, responses, errors, and alerts. Logs can</p><p>provide valuable information for auditing, monitoring, troubleshooting, and investigating security</p><p>incidents. However, logs can also be tampered with, deleted, or corrupted by attackers or insiders</p><p>who want to hide their tracks or evidence of their actions. Therefore, it is essential that logs are stored</p><p>in a separate host that is isolated and secured from the network and the firewall itself, to prevent</p><p>unauthorized access or modification of the logs. Automated alerts are being sent when a risk is</p><p>detected is a good practice for enhancing the security and efficiency of a firewall, but it is not the most</p><p>important thing for an IS auditor to verify, as alerts may not always be accurate, timely, or actionable.</p><p>Insider attacks are being controlled is a desirable outcome for a firewall, but it is not the most</p><p>important thing for an IS auditor to verify, as insider attacks may involve other factors or methods that</p><p>bypass or compromise the firewall, such as social engineering, credential theft, or physical access.</p><p>Access to configuration files is restricted is a critical control for ensuring the security and integrity of a</p><p>firewall, but it is not the most important thing for an IS auditor to verify, as configuration files may not</p><p>reflect the actual state or performance of the firewall.</p><p>75.A post-implementation review was conducted by issuing a survey to users.</p><p>Which of the following should be of GREATEST concern to an IS auditor?</p><p>A. The survey results were not presented in detail lo management.</p><p>B. The survey questions did not address the scope of the business case.</p><p>C. The survey form template did not allow additional feedback to be provided.</p><p>D. The survey was issued to employees a month after implementation.</p><p>Answer: B</p><p>Explanation:</p><p>The greatest concern for an IS auditor when a post-implementation review was conducted by issuing</p><p>a survey to users is that the survey questions did not address the scope of the business case. A post-</p><p>implementation review is a process of evaluating the outcomes and benefits of a project after it has</p><p>been completed and implemented. A post-implementation review can help to assess whether the</p><p>project met its objectives, delivered its expected value, and satisfied its stakeholders1. A survey is a</p><p>method of collecting feedback and opinions from users or other stakeholders about their experience</p><p>and satisfaction with the project. A survey can help to measure the user acceptance, usability, and</p><p>functionality of the project deliverables2. A business case is a document that justifies the need for a</p><p>project based on its expected benefits, costs, risks, and alternatives. A business case defines the</p><p>scope, objectives, and requirements of the project and provides a basis for its approval and</p><p>initiation3. Therefore, an IS auditor should be concerned if the survey questions did not address the</p><p>scope of the business case, as it may indicate that the post-implementation review was not</p><p>comprehensive, relevant, or aligned with the project goals. The other options are less concerning or</p><p>incorrect because:</p><p>A. The survey results were not presented in detail to management is not a great concern for an IS</p><p>auditor when a post-implementation review was conducted by issuing a survey to users, as it is more</p><p>of a communication or reporting issue than an audit issue. While presenting the survey results in</p><p>34 / 81</p><p>https://www.dumpsinfo.com/</p><p>detail to management may help to inform them about the project performance and outcomes, it does</p><p>not affect the validity or quality of the post-implementation review itself.</p><p>C. The survey form template did not allow additional feedback to be provided is not a great concern</p><p>for an IS auditor when a post-implementation review was conducted by issuing a survey to users, as it</p><p>is more of a design or format issue than an audit issue. While allowing additional feedback to be</p><p>provided may help to capture more insights or suggestions from users, it does not affect the validity or</p><p>quality of the post-implementation review itself.</p><p>D. The survey was issued to employees a month after implementation is not a great concern for an IS</p><p>auditor when a post-implementation review was conducted by issuing a survey to users, as it is more</p><p>of a timing or scheduling issue than an audit issue. While issuing the survey to employees sooner</p><p>after implementation may help to collect more accurate and timely feedback from users, it does not</p><p>affect the validity or quality of the post-implementation review itself.</p><p>References: Post Implementation Review - ISACA, Survey - ISACA, Business Case - ISACA</p><p>76.An organization has established hiring policies and procedures designed specifically to ensure</p><p>network administrators are well qualified Which type of control is in place?</p><p>A. Detective</p><p>B. Compensating</p><p>C. Corrective</p><p>D. Directive</p><p>Answer: D</p><p>Explanation:</p><p>The type of control that is in place when an organization has established hiring policies and</p><p>procedures designed specifically to ensure network administrators are well qualified is directive.</p><p>Directive controls are those that guide or direct the actions of individuals or groups to achieve a</p><p>desired outcome. Directive controls can also help to prevent or reduce the occurrence of undesirable</p><p>events. Hiring policies and procedures are examples of directive controls that aim to ensure that only</p><p>qualified and competent personnel are employed to perform IT-related tasks.</p><p>References:</p><p>CISA Review Manual (Digital Version), Chapter 4, Section 4.11 CISA Online Review Course, Domain</p><p>1, Module 2, Lesson 12</p><p>77.Which of the following is the BEST way to help ensure new IT implementations align with</p><p>enterprise architecture (EA) principles and requirements?</p><p>A. Document the security view as part of the EA</p><p>B. Consider stakeholder concerns when defining the EA</p><p>C. Perform mandatory post-implementation reviews of IT implementations</p><p>D. Conduct EA reviews as part of the change advisory board</p><p>Answer: D</p><p>Explanation:</p><p>The best way to help ensure new IT implementations align with enterprise architecture (EA) principles</p><p>and requirements is to conduct EA reviews as part of the change advisory board (CAB). A CAB is a</p><p>committee that evaluates and authorizes changes to IT services, such as new IT implementations. By</p><p>conducting EA reviews as part of the CAB process, the organization can ensure that the proposed</p><p>changes are consistent with the EA vision, goals, standards, and guidelines. This can help avoid</p><p>potential conflicts, risks, or inefficiencies that may arise from misaligned IT implementations.</p><p>Additionally, EA reviews can help identify opportunities for improvement, optimization, or innovation in</p><p>the IT services.</p><p>The other options are not the best ways to help ensure new IT implementations align with EA</p><p>principles and requirements. Documenting the security view as part of the EA is important, but it does</p><p>35 / 81</p><p>https://www.dumpsinfo.com/</p><p>not guarantee that new IT implementations will follow the security requirements or best practices.</p><p>Considering stakeholder concerns when defining the EA is also essential, but it does not ensure that</p><p>new IT implementations will meet the stakeholder expectations or needs. Performing mandatory post-</p><p>implementation reviews of IT implementations is a good practice, but it does not prevent potential</p><p>issues or problems that may arise from misaligned IT implementations.</p><p>References:</p><p>5: Change Advisory Board Best Practices: 15+ Industry Leaders Weigh In</p><p>6: What Does the Change Advisory Board (CAB) Do?</p><p>7: How do I set up an effective change advisory board? - ServiceNow</p><p>8: ITIL Change Management - The Role of the Change Advisory Board</p><p>78.Which of the following would BEST help to ensure that potential security issues are considered by</p><p>the development team as part of incremental changes to agile-developed software?</p><p>A. Assign the security</p><p>risk analysis to a specially trained member of the project management office.</p><p>B. Deploy changes in a controlled environment and observe for security defects.</p><p>C. Include a mandatory step to analyze the security impact when making changes.</p><p>D. Mandate that the change analyses are documented in a standard format.</p><p>Answer: C</p><p>Explanation:</p><p>The best way to ensure that potential security issues are considered by the development team as part</p><p>of incremental changes to agile-developed software is to include a mandatory step to analyze the</p><p>security impact when making changes. This will help to identify and mitigate any security risks or</p><p>vulnerabilities that may arise from the changes, and to ensure that the software meets the security</p><p>requirements and standards. The other options are not as effective, because they either delegate the</p><p>security analysis to someone outside the development team, rely on post-deployment testing, or</p><p>focus on documentation rather than analysis.</p><p>References: CISA Review Manual (Digital Version)1, Chapter 4, Section 4.2.5</p><p>79.Which of the following provides the BEST evidence that a third-party service provider's information</p><p>security controls are effective?</p><p>A. An audit report of the controls by the service provider's external auditor</p><p>B. Documentation of the service provider's security configuration controls</p><p>C. An interview with the service provider's information security officer</p><p>D. A review of the service provider's policies and procedures</p><p>Answer: A</p><p>Explanation:</p><p>An audit report of the controls by the service provider’s external auditor provides the best evidence</p><p>that a third-party service provider’s information security controls are effective. An external auditor is</p><p>an independent and objective party that can assess the design and operating effectiveness of the</p><p>service provider’s information security controls based on established standards and criteria. An</p><p>external auditor can also provide an opinion on the adequacy and compliance of the service</p><p>provider’s information security controls, as well as recommendations for improvement.</p><p>Documentation of the service provider’s security configuration controls is a source of evidence that a</p><p>third-party service provider’s information security controls are effective, but it is not the best</p><p>evidence. Documentation of the security configuration controls can show the settings and parameters</p><p>of the service provider’s information systems and networks, but it may not reflect the actual</p><p>implementation and operation of the controls. Documentation of the security configuration controls</p><p>may also be outdated, incomplete, or inaccurate.</p><p>An interview with the service provider’s information security officer is a source of evidence that a third-</p><p>party service provider’s information security controls are effective, but it is not the best evidence. An</p><p>36 / 81</p><p>https://www.dumpsinfo.com/</p><p>interview with the information security officer can provide insights into the service provider’s</p><p>information security strategy, policies, and procedures, but it may not verify the actual performance</p><p>and compliance of the information security controls. An interview with the information security officer</p><p>may also be biased, subjective, or misleading.</p><p>A review of the service provider’s policies and procedures is a source of evidence that a third-party</p><p>service provider’s information security controls are effective, but it is not the best evidence. A review</p><p>of the policies and procedures can show the service provider’s information security objectives,</p><p>requirements, and guidelines, but it may not demonstrate the actual execution and enforcement of the</p><p>information security controls. A review of the policies and procedures may also be insufficient,</p><p>inconsistent, or outdated.</p><p>References:</p><p>ISACA, CISA Review Manual, 27th Edition, 2019, p. 284</p><p>ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription</p><p>80.Which of the following would MOST effectively ensure the integrity of data transmitted over a</p><p>network?</p><p>A. Message encryption</p><p>B. Certificate authority (CA)</p><p>C. Steganography</p><p>D. Message digest</p><p>Answer: D</p><p>Explanation:</p><p>The most effective way to ensure the integrity of data transmitted over a network is to use a message</p><p>digest. A message digest is a cryptographic function that generates a unique and fixed-length value</p><p>(also known as a hash or checksum) from any input data. The message digest can be used to verify</p><p>that the data has not been altered or corrupted during transmission by comparing it with the message</p><p>digest generated at the destination. Message encryption is a method of protecting the confidentiality</p><p>of data transmitted over a network by transforming it into an unreadable format using a secret key.</p><p>Message encryption does not ensure the integrity of data, as it does not prevent or detect</p><p>unauthorized modifications. Certificate authority (CA) is an entity that issues and manages digital</p><p>certificates that bind public keys to identities. CA does not ensure the integrity of data, as it does not</p><p>prevent or detect unauthorized modifications. Steganography is a technique of hiding data within</p><p>other data, such as images or audio files. Steganography does not ensure the integrity of data, as it</p><p>does not prevent or detect unauthorized modifications.</p><p>References:</p><p>CISA Review Manual, 27th Edition, pages 383-3841</p><p>CISA Review Questions, Answers & Explanations Database, Question ID: 258</p><p>81.Which of the following poses the GREATEST risk to an organization related to system interfaces?</p><p>A. There is no process documentation for some system interfaces.</p><p>B. Notifications of data transfers through the interfaces are not retained.</p><p>C. Parts of the data transfer process are performed manually.</p><p>D. There is no reliable inventory of system interfaces.</p><p>Answer: D</p><p>82.Which of the following BEST enables alignment of IT with business objectives?</p><p>A. Benchmarking against peer organizations</p><p>B. Developing key performance indicators (KPIs)</p><p>C. Completing an IT risk assessment</p><p>37 / 81</p><p>https://www.dumpsinfo.com/</p><p>D. Leveraging an IT governance framework</p><p>Answer: D</p><p>Explanation:</p><p>Leveraging an IT governance framework is the best way to enable alignment of IT with business</p><p>objectives, as it provides a set of principles, standards, processes, and practices that guide the</p><p>effective delivery of IT services that support the organization’s strategy and goals. Benchmarking</p><p>against peer organizations, developing key performance indicators (KPIs), and completing an IT risk</p><p>assessment are useful activities that can help measure and improve the performance and value of IT,</p><p>but they are not sufficient to ensure alignment without a governance framework.</p><p>References: CISA Review Manual (Digital Version), Chapter 1: Information Systems Auditing</p><p>Process, Section 1.2: IT Governance</p><p>83.Which of the following is MOST important for an IS auditor to review when determining whether IT</p><p>investments are providing value to tie business?</p><p>A. Return on investment (ROI)</p><p>B. Business strategy</p><p>C. Business cases</p><p>D. Total cost of ownership (TCO)</p><p>Answer: B</p><p>Explanation:</p><p>The answer B is correct because the most important thing for an IS auditor to review when</p><p>determining whether IT investments are providing value to the business is the business strategy. The</p><p>business strategy is the plan or direction that guides the organization’s decisions and actions to</p><p>achieve its goals and objectives. The business strategy defines the organization’s vision, mission,</p><p>values, competitive advantage, target market, value proposition, and key performance indicators</p><p>(KPIs).</p><p>IT investments are the expenditures or costs incurred by the organization to acquire, develop,</p><p>maintain, or improve its IT assets, such as hardware, software, network, data, or services. IT</p><p>investments can help the organization to support its business processes, operations, functions, and</p><p>capabilities. IT investments can also help the organization to create or enhance its products, services,</p><p>or solutions for its customers or stakeholders.</p><p>To determine whether IT investments are providing value to the business, an IS auditor needs to</p><p>review how well the IT investments align with and contribute to the business strategy. Alignment</p><p>means that the IT investments are consistent and compatible with the business strategy, and that</p><p>they support and enable the achievement of the strategic goals and objectives. Contribution means</p><p>that the IT investments are effective and efficient in delivering the expected outcomes and benefits for</p><p>the business, and that they generate a positive return on investment (ROI) or value for money. An IS</p><p>auditor can use various methods or frameworks to review the alignment and contribution of IT</p><p>investments to the business strategy, such as:</p><p>Balanced scorecard: A balanced scorecard is a tool that measures and monitors the performance of</p><p>an organization across four perspectives: financial, customer, internal process, and learning and</p><p>growth. A balanced scorecard can help an IS auditor to evaluate how well the IT investments support</p><p>and improve each perspective of the organization’s performance, and how they link to the</p><p>organization’s vision and strategy.</p><p>Value chain analysis: A value chain analysis is a tool that identifies and analyzes the primary and</p><p>support activities that add value to an organization’s products or services. A value chain analysis can</p><p>help an IS auditor to assess how well the IT investments enhance or optimize each activity of the</p><p>value chain, and how they create or sustain a competitive advantage for the organization.</p><p>Business case analysis: A business case analysis is a tool that evaluates the feasibility, viability, and</p><p>desirability of a proposed project or initiative. A business case analysis can help an IS auditor to</p><p>examine how well the IT investments address a business problem or opportunity, how they deliver the</p><p>38 / 81</p><p>https://www.dumpsinfo.com/</p><p>expected benefits and outcomes for the stakeholders, and how they compare with alternative options</p><p>or solutions.</p><p>The other options are not as important as option</p><p>B. Return on investment (ROI) (option A) is a metric that measures the profitability or efficiency of an</p><p>investment by comparing its benefits or returns with its costs or expenses. ROI can help an IS auditor</p><p>to quantify the value of IT investments for the business, but it does not capture all aspects of value,</p><p>such as quality, satisfaction, or impact. ROI also depends on how well the IT investments align with</p><p>the business strategy in the first place. Business cases (option C) are documents that justify and</p><p>support a proposed project or initiative by describing its objectives, scope, benefits, costs, risks, and</p><p>alternatives. Business cases can help an IS auditor to understand the rationale and expectations for</p><p>IT investments, but they do not guarantee that the IT investments will actually deliver the desired</p><p>value for the business. Business cases also need to be</p><p>aligned with the business strategy to ensure their relevance and validity. Total cost of ownership</p><p>(TCO) (option D) is a metric that measures the total costs incurred by an organization to acquire,</p><p>operate, maintain, and dispose of an IT asset over its life cycle. TCO can help an IS auditor to</p><p>estimate the financial impact of IT investments for the business, but it does not reflect the benefits or</p><p>outcomes of IT investments, nor does it indicate how well the IT investments support or enable the</p><p>business strategy.</p><p>References:</p><p>IT Strategy: Aligning IT & Business Strategy</p><p>How To Measure The Value Of Your Technology Investments</p><p>IT Investment Management: A Framework for Assessing … - GAO</p><p>How To Align Your Technology Investments With Your Business Strategy</p><p>84.An organization allows programmers to change production systems in emergency situations</p><p>without seeking prior approval.</p><p>Which of the following controls should an IS auditor consider MOST important?</p><p>A. Programmers' subsequent reports</p><p>B. Limited number of super users</p><p>C. Operator logs</p><p>D. Automated log of changes</p><p>Answer: D</p><p>85.Which of the following would be MOST effective to protect information assets in a data center from</p><p>theft by a vendor?</p><p>A. Monitor and restrict vendor activities</p><p>B. Issues an access card to the vendor.</p><p>C. Conceal data devices and information labels</p><p>D. Restrict use of portable and wireless devices.</p><p>Answer: A</p><p>Explanation:</p><p>The most effective control to protect information assets in a data center from theft by a vendor is to</p><p>monitor and restrict vendor activities. A vendor may have legitimate access to the data center for</p><p>maintenance or support purposes, but they may also have malicious intentions or be compromised by</p><p>an attacker. By monitoring and restricting vendor activities, the organization can ensure that the</p><p>vendor only performs authorized tasks and does not access or tamper with sensitive data or</p><p>equipment. Issuing an access card to the vendor, concealing data devices and information labels, and</p><p>restricting use of portable and wireless devices are also useful controls, but they are not as effective</p><p>as monitoring and restricting vendor activities in preventing theft by a vendor.</p><p>References:</p><p>39 / 81</p><p>https://www.dumpsinfo.com/</p><p>CISA Review Manual, 27th Edition, page 3381</p><p>CISA Review Questions, Answers & Explanations Database - 12 Month Subscription</p><p>86.An organization's strategy to source certain IT functions from a Software as a Service (SaaS)</p><p>provider should be approved by the:</p><p>A. chief financial officer (CFO).</p><p>B. chief risk officer (CRO).</p><p>C. IT steering committee.</p><p>D. IT operations manager.</p><p>Answer: C</p><p>87.When planning an audit, it is acceptable for an IS auditor to rely on a third-party provider’s</p><p>external audit report on service level management when the</p><p>A. scope and methodology meet audit requirements</p><p>B. service provider is independently certified and accredited</p><p>C. report confirms that service levels were not violated</p><p>D. report was released within the last 12 months</p><p>Answer: A</p><p>Explanation:</p><p>It is acceptable for an IS auditor to rely on a third-party provider’s external audit report on service</p><p>level management when the scope and methodology meet audit requirements. This means that the</p><p>external audit report covers the same objectives, criteria, standards and procedures that the IS</p><p>auditor would use to assess the service level management. This way, the IS auditor can avoid</p><p>duplication of work and reduce audit costs and efforts. The service provider’s certification and</p><p>accreditation, the report’s confirmation of service levels and the report’s release date are not</p><p>sufficient to justify reliance on the external audit report.</p><p>References: CISA Review Manual (Digital Version) , Chapter 2, Section 2.3.3.</p><p>88.Which of the following observations would an IS auditor consider the GREATEST risk when</p><p>conducting an audit of a virtual server farm tor potential software vulnerabilities?</p><p>A. Guest operating systems are updated monthly</p><p>B. The hypervisor is updated quarterly.</p><p>C. A variety of guest operating systems operate on one virtual server</p><p>D. Antivirus software has been implemented on the guest operating system only.</p><p>Answer: D</p><p>Explanation:</p><p>Antivirus software has been implemented on the guest operating system only is the observation that</p><p>an IS auditor would consider the greatest risk when conducting an audit of a virtual server farm for</p><p>potential software vulnerabilities. A virtual server farm is a collection of servers that run multiple virtual</p><p>machines (VMs) on a single physical host using a software layer called a hypervisor. A guest</p><p>operating system is the operating system installed on each VM. Antivirus software is a software</p><p>program that detects and removes malicious software from a computer system. If antivirus software</p><p>has been implemented on the guest operating system only, it means that the hypervisor and the host</p><p>operating system are not protected from malware attacks, which could compromise the security and</p><p>availability of all VMs running on the same host. Therefore, antivirus software should be implemented</p><p>on both the guest and host operating systems as well as on the hypervisor.</p><p>References: CISA Review Manual, 27th Edition, page 378</p><p>40 / 81</p><p>https://www.dumpsinfo.com/</p><p>89.Which of the following is the BEST source of information tor an IS auditor to use when determining</p><p>whether an organization's information security policy is adequate?</p><p>A. Information security program plans</p><p>B. Penetration test results</p><p>C. Risk assessment results</p><p>D. Industry benchmarks</p><p>Answer: C</p><p>Explanation:</p><p>The best source of information for an IS auditor to use when determining whether an organization’s</p><p>information security policy is adequate is the risk assessment results. The risk assessment results</p><p>provide the auditor with an overview of the organization’s risk profile, including the identification,</p><p>analysis, and evaluation of the risks that affect the confidentiality, integrity, and availability of the</p><p>information assets. The auditor can use the risk assessment results to compare the organization’s</p><p>information security policy with the risk appetite, risk tolerance, and risk treatment strategies of the</p><p>organization. The auditor can also use the risk assessment results to evaluate if the information</p><p>security policy is aligned with the organization’s objectives, requirements, and regulations.</p><p>Some of the web sources that support this answer are: Performance Measurement Guide for</p><p>Information Security ISO 27001 Annex A.5 - Information Security Policies</p><p>[CISA Certified Information Systems Auditor C Question0551]</p><p>90.Which of the following is the MAIN risk associated with adding a new system functionality during</p><p>the development phase without following a project change management process?</p><p>A. The added functionality has not been documented.</p><p>B. The new functionality may not meet requirements.</p><p>C. The project may fail to meet the established deadline.</p><p>D. The project may go over budget.</p><p>Answer: B</p><p>Explanation:</p><p>The main risk associated with adding a new system functionality during the development phase</p><p>without following a project change management process is that the new functionality may not meet</p><p>requirements (option B).</p><p>This is because:</p><p>A project change management process is a set of procedures that defines how changes to the project</p><p>scope, schedule, budget, quality, or resources are requested, evaluated, approved, implemented, and</p><p>controlled12.</p><p>A project change management process helps to ensure that the changes are aligned with the project</p><p>objectives, stakeholders’ expectations, and business needs12.</p><p>Adding a new system functionality during the development phase without following a project change</p><p>management process can introduce risks such as:</p><p>The added functionality has not been documented (option A), which can lead to confusion,</p><p>inconsistency, errors, and rework3.</p><p>The project may fail to meet the established deadline (option C), which can result in delays, penalties,</p><p>and customer dissatisfaction3.</p><p>The project may go over budget (option D), which can cause cost overruns, financial losses, and</p><p>reduced profitability3.</p><p>However, the main risk is that the new functionality may not meet requirements (option B), which can</p><p>have serious consequences such as:</p><p>The new functionality may not be compatible with the existing system or other components3.</p><p>The new functionality may not be tested or verified for quality, performance, security, or usability3.</p><p>The new functionality may not deliver the expected value or benefits to the users or customers3.</p><p>The new functionality may not comply with the regulatory or contractual obligations3.</p><p>41 / 81</p><p>https://www.dumpsinfo.com/</p><p>The new functionality may cause dissatisfaction, complaints, or litigation from the stakeholders3.</p><p>Therefore, the main risk associated with adding a new system functionality during the development</p><p>phase without following a project change management process is that the new functionality may not</p><p>meet requirements (option B), as this can jeopardize the success and acceptance of the project.</p><p>References: 1: How to Make a Change Management Plan (Templates Included) - ProjectManager 2:</p><p>What Is Change Management? Process & Models Explained - ProjectManager 3: 8 Steps for an</p><p>Effective Change Management Process - Smartsheet</p><p>91.Which of the following is the BEST way to ensure that an application is performing according to its</p><p>specifications?</p><p>A. Unit testing</p><p>B. Pilot testing</p><p>C. System testing</p><p>D. Integration testing</p><p>Answer: D</p><p>Explanation:</p><p>Integration testing is the best way to ensure that an application is performing according to its</p><p>specifications, because it tests the interaction and compatibility of different modules or components of</p><p>the application. Unit testing, pilot testing and system testing are also important, but they do not cover</p><p>the whole functionality and integration of the application as well as integration testing does.</p><p>References: CISA Review Manual (Digital Version)1, Chapter 4, Section 4.2.3</p><p>92.An organization plans to receive an automated data feed into its enterprise data warehouse from a</p><p>third-party service provider.</p><p>Which of the following would be the BEST way to prevent accepting bad data?</p><p>A. Obtain error codes indicating failed data feeds.</p><p>B. Purchase data cleansing tools from a reputable vendor.</p><p>C. Appoint data quality champions across the organization.</p><p>D. Implement business rules to reject invalid data.</p><p>Answer: D</p><p>Explanation:</p><p>The best way to prevent accepting bad data from a third-party service provider is to implement</p><p>business rules to reject invalid data. Business rules are logical statements that define the data quality</p><p>requirements and standards for the organization. By implementing business rules, the organization</p><p>can ensure that only data that meets the predefined criteria is accepted into the enterprise data</p><p>warehouse. Obtaining error codes indicating failed data feeds, purchasing data cleansing tools from a</p><p>reputable vendor, and appointing data quality champions across the organization are useful</p><p>measures to improve data quality, but they do not prevent accepting bad data in the first place.</p><p>References: ISACA Journal Article: Data Quality Management</p><p>93.Which of the following should an IS auditor recommend as a PRIMARY area of focus when an</p><p>organization decides to outsource technical support for its external customers?</p><p>A. Align service level agreements (SLAs) with current needs.</p><p>B. Monitor customer satisfaction with the change.</p><p>C. Minimize costs related to the third-party agreement.</p><p>D. Ensure right to audit is included within the contract.</p><p>Answer: A</p><p>Explanation:</p><p>The primary area of focus when an organization decides to outsource technical support for its</p><p>42 / 81</p><p>https://www.dumpsinfo.com/</p><p>external customers is to align service level agreements (SLAs) with current needs. SLAs are</p><p>contracts that define the scope, quality, and expectations of the services provided by the vendor, as</p><p>well as the remedies or penalties for non-compliance. SLAs are essential for ensuring that the</p><p>outsourced technical support meets the customer’s requirements and satisfaction, as well as the</p><p>organization’s objectives and standards. By aligning SLAs with current needs, the organization can</p><p>specify the key performance indicators (KPIs), metrics, and targets that reflect the desired outcomes</p><p>and value of the technical support. This can also help to monitor and evaluate the vendor’s</p><p>performance, identify gaps or issues, and implement corrective actions or improvements.</p><p>References:</p><p>Service Level Agreement (SLA) Examples and Template What is an SLA? Best practices for service-</p><p>level agreements</p><p>94.Which of the following would protect the confidentiality of information sent in email messages?</p><p>A. Secure Hash Algorithm 1(SHA-1)</p><p>B. Digital signatures</p><p>C. Encryption</p><p>D. Digital certificates</p><p>Answer: C</p><p>Explanation:</p><p>Encryption is the process of transforming information into an unreadable form using a secret key, so</p><p>that only authorized parties can access it. Encryption would protect the confidentiality of information</p><p>sent in email messages, as it would prevent unauthorized parties from intercepting and reading the</p><p>messages. Secure Hash Algorithm 1 (SHA-1) is a cryptographic hash function that produces a fixed-</p><p>length output from an input. SHA-1 does not encrypt information, but rather verifies its integrity by</p><p>detecting any changes or modifications. Digital signatures are electronic signatures that use</p><p>encryption and hash functions to authenticate the identity of the sender and the integrity of the</p><p>message. Digital signatures do not protect the confidentiality of information, but rather ensure its</p><p>authenticity and non-repudiation. Digital certificates are electronic documents that contain the public</p><p>key and identity information of an entity, such as a person, organization or device. Digital certificates</p><p>are issued by trusted third parties called certificate authorities (CAs). Digital certificates do not protect</p><p>the confidentiality of information, but rather enable secure communication and encryption by verifying</p><p>the identity and public key of an entity.</p><p>References:</p><p>: [Encryption Definition]</p><p>: [Secure Hash Algorithm 1 (SHA-1) Definition]</p><p>: [Digital Signature Definition]</p><p>: [Digital Certificate Definition]</p><p>95.A transaction processing system interfaces with the general ledger. Data analytics has identified</p><p>that some transactions are being recorded twice in the general ledger. While management states a</p><p>system fix has been implemented, what should the IS auditor recommend to validate the interface is</p><p>working in the future?</p><p>A. Perform periodic reconciliations.</p><p>B. Ensure system owner sign-off for the system fix.</p><p>C. Conduct functional testing.</p><p>D. Improve user acceptance testing (UAT).</p><p>Answer: A</p><p>Explanation:</p><p>A transaction processing system (TPS) is a system that captures, processes, and stores data related</p><p>to business transactions1. A general ledger is a system that records the financial transactions of an</p><p>43 / 81</p><p>https://www.dumpsinfo.com/</p><p>organization in different accounts2. An interface is a connection point between two systems that</p><p>allows data exchange3. A system fix is a change or update to a system that resolves a problem or</p><p>improves its functionality4.</p><p>The IS auditor should recommend to perform periodic reconciliations to validate the interface between</p><p>the TPS and the general ledger is working in the future. A reconciliation is a process of comparing</p><p>and verifying the data in two systems to ensure accuracy and consistency1. By performing periodic</p><p>reconciliations, the IS auditor can detect and correct any errors or discrepancies in the data, such as</p><p>duplicate transactions, missing transactions, or incorrect amounts. This way, the IS auditor can</p><p>ensure the reliability and integrity of the financial data in both systems.</p><p>The other options are not as effective as periodic reconciliations to validate the interface. System</p><p>owner sign-off for the system fix is a form of approval that indicates the system owner agrees with the</p><p>change and its expected outcome4. However, this does not guarantee that the system fix will work as</p><p>intended or prevent future errors. Conducting functional testing is a process of verifying that the</p><p>system performs its intended functions correctly and meets its requirements4. However, this is usually</p><p>done before or after the system fix is implemented, not on an ongoing basis. Improving user</p><p>acceptance testing (UAT) is a process of evaluating whether the system meets the needs and</p><p>expectations of the end users4. However, this is also done before or after the system fix is</p><p>implemented, not on an ongoing basis. Therefore, option A is the correct answer.</p><p>References:</p><p>Transaction Interface: Organization, Process, and System</p><p>Validation of Interfaces - Ensuring Data Integrity and Quality across Systems</p><p>Oracle Payments Implementation Guide</p><p>Receiving Transactions Inserted Into Interface Table as BATCH And PENDING Are Not Processed</p><p>By Receiving Transaction Processor</p><p>What Is a Transaction Processing System (TPS)? (Plus Types)</p><p>96.A security administrator is called in the middle of the night by the on-call programmer A number of</p><p>programs have failed, and the programmer has asked for access to the live system.</p><p>What IS the BEST course of action?</p><p>A. Require that a change request be completed and approved</p><p>B. Give the programmer an emergency ID for temporary access and review the activity</p><p>C. Give the programmer read-only access to investigate the problem</p><p>D. Review activity logs the following day and investigate any suspicious activity</p><p>Answer: B</p><p>Explanation:</p><p>The best course of action for a security administrator who is called in the middle of the night by the on-</p><p>call programmer who needs access to the live system is to give the programmer an emergency ID for</p><p>temporary access and review the activity.</p><p>This is because:</p><p>Requiring that a change request be completed and approved may delay the resolution of the problem</p><p>and cause further damage or disruption to the system or business operations. A change request is a</p><p>formal document that describes the proposed change, its rationale, impact, benefits, risks, costs, and</p><p>approval process. A change request is usually required for planned or scheduled changes, not for</p><p>emergency or urgent changes.</p><p>Giving the programmer read-only access to investigate the problem may not be sufficient or effective,</p><p>as the programmer may need to perform actions or tests that require write or execute permissions.</p><p>Read-only access means that the user can only view or copy data or files, but cannot modify or delete</p><p>them.</p><p>Reviewing activity logs the following day and investigating any suspicious activity may not prevent or</p><p>detect any unauthorized or malicious actions by the programmer in real time. Activity logs are records</p><p>of events and actions that occur within a system or network. Activity logs can provide evidence and</p><p>44 / 81</p><p>https://www.dumpsinfo.com/</p><p>accountability for system activities, but they are not proactive or preventive controls. Therefore, giving</p><p>the programmer an emergency ID for temporary access and reviewing the activity is the best course</p><p>of action, as it allows the programmer to access the live system and resolve the problem quickly,</p><p>while also ensuring that the security administrator can monitor and verify the programmer’s activity</p><p>and revoke the access when it is no longer needed. An emergency ID is a temporary account that</p><p>grants a user elevated privileges or access to a system or resource for a specific purpose and</p><p>duration.</p><p>An emergency ID should be:</p><p>Created and authorized by a security administrator or manager</p><p>Assigned to a specific user and purpose</p><p>Limited in scope and time</p><p>Logged and audited</p><p>Revoked and deleted after use</p><p>Some of the best practices for emergency access to live systems are12:</p><p>Establish clear policies and procedures for requesting, approving, granting, monitoring, reviewing,</p><p>and revoking emergency access</p><p>Define criteria and scenarios for emergency access, such as severity, impact, urgency, and risk</p><p>Implement controls to prevent unauthorized or unnecessary use of emergency access, such as</p><p>multifactor authentication, approval workflows, alerts, notifications, and time restrictions Implement</p><p>controls to track and audit emergency access activities, such as logging, reporting, analysis, and</p><p>investigation</p><p>Implement controls to ensure accountability and responsibility for emergency access users, such as</p><p>attestation, justification, documentation, and feedback</p><p>97.Which of the following MOST effectively minimizes downtime during system conversions?</p><p>A. Phased approach</p><p>B. Direct cutover</p><p>C. Pilot study</p><p>D. Parallel run</p><p>Answer: D</p><p>Explanation:</p><p>The most effective way to minimize downtime during system conversions is to use a parallel run. A</p><p>parallel run is a method of system conversion where both the old and new systems operate</p><p>simultaneously for a period of time until the new system is verified to be functioning correctly. This</p><p>reduces the risk of errors, data loss, or system failure during conversion and allows</p><p>p. 2471</p><p>ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription2 What</p><p>Is Cloud Security? | Google Cloud3</p><p>5 Cloud Application Security Best Practices | Snyk4</p><p>7.Which of the following is the BEST source of information for examining the classification of new</p><p>data?</p><p>A. Input by data custodians</p><p>B. Security policy requirements</p><p>C. Risk assessment results</p><p>D. Current level of protection</p><p>Answer: C</p><p>Explanation:</p><p>The best source of information for examining the classification of new data is the risk assessment</p><p>results, because they provide an objective and consistent basis for determining the value, sensitivity,</p><p>and criticality of the data, as well as the potential impact of unauthorized disclosure, modification, or</p><p>loss of the data12. The risk assessment results can help to define the appropriate classification levels</p><p>and criteria for the data, such as public, internal, confidential, or restricted12. Input by data</p><p>custodians, security policy requirements, and current level of protection are not the best sources of</p><p>information for examining the classification of new data, because they may not reflect the actual risk</p><p>exposure or business needs of the data.</p><p>References: 1: CISA Review Manual (Digital Version), Chapter 5, Section 5.4.2 2: CISA Online</p><p>Review Course, Module 5, Lesson 4</p><p>8.Which of the following is MOST important for an IS auditor to verify when evaluating an</p><p>organization's data conversion and infrastructure migration plan?</p><p>A. Strategic: goals have been considered.</p><p>B. A rollback plan is included.</p><p>C. A code check review is included.</p><p>D. A migration steering committee has been formed.</p><p>Answer: B</p><p>Explanation:</p><p>The most important thing for an IS auditor to verify when evaluating an organization’s data</p><p>conversion and infrastructure migration plan is that a rollback plan is included. A rollback plan is a</p><p>contingency plan that describes the steps and actions to be taken in case the data conversion or</p><p>infrastructure migration fails or causes unacceptable problems or risks. A rollback plan can help to</p><p>restore the original data and infrastructure, minimize the impact on the business operations and</p><p>functions, and ensure the continuity and availability of the IT services. The IS auditor should verify</p><p>that the rollback plan is feasible, tested, documented, and approved, and that it covers all the possible</p><p>scenarios and outcomes of the data conversion or infrastructure migration. The other options are not</p><p>as important as verifying the rollback plan, because they either do not address the potential failure or</p><p>disruption of the data conversion or infrastructure migration, or they are part of the normal planning</p><p>and execution process rather than a contingency plan.</p><p>References: CISA Review Manual (Digital Version)1, Chapter 4, Section 4.2.3</p><p>9.Aligning IT strategy with business strategy PRIMARILY helps an organization to:</p><p>4 / 81</p><p>https://www.dumpsinfo.com/</p><p>A. optimize investments in IT.</p><p>B. create risk awareness across business units.</p><p>C. increase involvement of senior management in IT.</p><p>D. monitor the effectiveness of IT.</p><p>Answer: A</p><p>Explanation:</p><p>Aligning IT strategy with business strategy primarily helps an organization to optimize investments in</p><p>IT. This is because alignment ensures that IT resources and capabilities are aligned with the business</p><p>goals and priorities, and that IT delivers value to the business in terms of efficiency, effectiveness,</p><p>innovation, and competitive advantage12. By aligning IT strategy with business strategy, an</p><p>organization can avoid wasting money and time on IT projects or services that do not support or</p><p>contribute to the business outcomes3. Alignment also helps to identify and prioritize the most critical</p><p>and valuable IT initiatives that can create or optimize business value4. Therefore, the correct answer</p><p>to your question is A. optimize investments in IT.</p><p>10.The IS quality assurance (OA) group is responsible for:</p><p>A. ensuring that program changes adhere to established standards.</p><p>B. designing procedures to protect data against accidental disclosure.</p><p>C. ensuring that the output received from system processing is complete.</p><p>D. monitoring the execution of computer processing tasks.</p><p>Answer: A</p><p>Explanation:</p><p>The IS quality assurance (QA) group is responsible for ensuring that program changes adhere to</p><p>established standards. Program changes are modifications made to software applications or systems</p><p>to fix errors, improve performance, add functionality, or meet changing requirements. Program</p><p>changes should follow established standards for documentation, authorization, testing,</p><p>implementation, and review. The IS QA group is responsible for verifying that program changes</p><p>comply with these standards and meet the expected quality criteria. Designing procedures to protect</p><p>data against accidental disclosure; ensuring that the output received from system processing is</p><p>complete; and monitoring the execution of computer processing tasks are not responsibilities of the IS</p><p>QA group.</p><p>References: [ISACA CISA Review Manual 27th Edition], page 304.</p><p>11.An externally facing system containing sensitive data is configured such that users have either</p><p>read-only or administrator rights. Most users of the system have administrator access.</p><p>Which of the following is the GREATEST risk associated with this situation?</p><p>A. Users can export application logs.</p><p>B. Users can view sensitive data.</p><p>C. Users can make unauthorized changes.</p><p>D. Users can install open-licensed software.</p><p>Answer: C</p><p>Explanation:</p><p>The greatest risk associated with having most users with administrator access to an externally facing</p><p>system containing sensitive data is that users can make unauthorized changes to the system or the</p><p>data, which could compromise the integrity, confidentiality, and availability of the system and the data.</p><p>Users can export application logs, view sensitive data, and install open-licensed software are also</p><p>risks, but they are not as severe as unauthorized changes.</p><p>References: ISACA CISA Review Manual 27th Edition Chapter 4</p><p>5 / 81</p><p>https://www.dumpsinfo.com/</p><p>12. Decision Support System (DSS): DSS is an application category.</p><p>It should follow the restoration of both the OS and critical applications.</p><p>In summary, prioritize restoring the operating system, which forms the basis for subsequent recovery</p><p>steps12. Once the OS is functional, proceed with data backups, applications, and other systems as</p><p>needed.</p><p>13.Which of the following is MOST helpful for measuring benefits realization for a new system?</p><p>A. Function point analysis</p><p>B. Balanced scorecard review</p><p>C. Post-implementation review</p><p>D. Business impact analysis (BIA)</p><p>Answer: C</p><p>Explanation:</p><p>This is the most helpful method for measuring benefits realization for a new system, because it</p><p>involves evaluating the actual outcomes and impacts of the system after it has been implemented and</p><p>used for a certain period of time. A post-implementation review can compare the actual benefits with</p><p>the expected benefits that were defined in the business case or the benefits realization plan, and</p><p>identify any gaps, issues, or opportunities for improvement. A post-implementation review can also</p><p>assess the effectiveness, efficiency, and satisfaction of the system’s users, stakeholders, and</p><p>customers, and provide feedback and recommendations for future enhancements or changes.</p><p>The other options are not as helpful as post-implementation review for measuring benefits realization</p><p>for a new system:</p><p>Function point analysis. This is a technique that measures the size and complexity of a software</p><p>system based on the number and types of functions it provides. Function point analysis can help</p><p>estimate the cost, effort, and time required to develop, maintain, or enhance a software system, but it</p><p>does not measure the actual benefits or value that the system delivers to the organization or its users.</p><p>Balanced scorecard review. This is a strategic management tool that measures the performance of an</p><p>organization or a business unit based on</p><p>for a smooth</p><p>transition from one system to another.</p><p>References: CISA Review Manual, 27th Edition, page 467 Topic 2, Exam Pool B</p><p>98.An IS auditor observes that a business-critical application does not currently have any level of fault</p><p>tolerance.</p><p>Which of the following is the GREATEST concern with this situation?</p><p>A. Decreased mean time between failures (MTBF)</p><p>B. Degradation of services</p><p>C. Limited tolerance for damage</p><p>D. Single point of failure</p><p>Answer: D</p><p>99.Which of the following provides the GREATEST assurance that a middleware application</p><p>compiling data from multiple sales transaction databases for forecasting is operating effectively?</p><p>45 / 81</p><p>https://www.dumpsinfo.com/</p><p>A. Continuous auditing</p><p>B. Manual checks</p><p>C. Exception reporting</p><p>D. Automated reconciliations</p><p>Answer: A</p><p>Explanation:</p><p>Continuous auditing provides the greatest assurance that a middleware application compiling data</p><p>from multiple sales transaction databases for forecasting is operating effectively12. Continuous</p><p>auditing involves the use of automated tools to continuously monitor and audit a system’s</p><p>operations12. This allows for real-time identification and resolution of issues, ensuring that the system</p><p>is always functioning as expected12. It also provides ongoing assurance about the integrity and</p><p>reliability of the data being compiled by the middleware application12.</p><p>References:</p><p>5 Data Integration Methods and Strategies | Talend</p><p>What Is Middleware? Definition, Architecture, and Best Practices</p><p>100.An organization has engaged a third party to implement an application to perform business-</p><p>critical calculations.</p><p>Which of the following is the MOST important process to help ensure the application provides</p><p>accurate calculations?</p><p>A. Key performance indicator (KPI) monitoring</p><p>B. Change management</p><p>C. Configuration management</p><p>D. Quality assurance (QA)</p><p>Answer: D</p><p>Explanation:</p><p>The most important process to help ensure the application provides accurate calculations is quality</p><p>assurance (QA), which involves verifying that the application meets the specified requirements and</p><p>standards, and testing the application for functionality, performance, reliability, security, and usability.</p><p>QA helps to identify and correct any defects or errors in the application before it is deployed to the</p><p>production environment. Key performance indicator (KPI) monitoring, change management, and</p><p>configuration management are important processes for managing and maintaining the application</p><p>after it is implemented, but they do not directly ensure the accuracy of the calculations performed by</p><p>the application.</p><p>References: CISA Review Manual (Digital Version), Chapter 3: Information Systems Acquisition,</p><p>Development & Implementation, Section 3.3: Practices for Quality Assurance</p><p>101.Which of the following would be an auditor's GREATEST concern when reviewing data inputs</p><p>from spreadsheets into the core finance system?</p><p>A. Undocumented code formats data and transmits directly to the database.</p><p>B. There is not a complete inventory of spreadsheets, and file naming is inconsistent.</p><p>C. The department data protection policy has not been reviewed or updated for two years.</p><p>D. Spreadsheets are accessible by all members of the finance department.</p><p>Answer: A</p><p>Explanation:</p><p>The auditor’s greatest concern when reviewing data inputs from spreadsheets into the core finance</p><p>system would be undocumented code that formats data and transmits directly to the database. This is</p><p>because undocumented code can introduce errors, inconsistencies, and security risks in the data</p><p>processing and reporting. Undocumented code can also make it difficult to verify the accuracy,</p><p>completeness, and validity of the data inputs and outputs, as well as to trace the source and</p><p>46 / 81</p><p>https://www.dumpsinfo.com/</p><p>destination of the data. Undocumented code can also violate the principles of segregation of duties,</p><p>as the same person who creates the code may also have access to the data and the database.</p><p>The other options are not as concerning as undocumented code, although they may also pose some</p><p>risks. A lack of complete inventory of spreadsheets and inconsistent file naming may make it</p><p>challenging to identify and locate the relevant spreadsheets, but they do not directly affect the quality</p><p>or integrity of the data inputs. The department data protection policy not being reviewed or updated</p><p>for two years may indicate a lack of awareness or compliance with the current data protection</p><p>regulations, but it does not necessarily imply that the data inputs are compromised or inaccurate.</p><p>Spreadsheets being accessible by all members of the finance department may increase the risk of</p><p>unauthorized or accidental changes to the data, but it can be mitigated by implementing access</p><p>controls, password protection, and audit trails.</p><p>References:</p><p>ISACA, CISA Review Manual, 27th Edition, 2019, p. 2261 Five Common Spreadsheet Risks and</p><p>Ways to Control Them2 GREATEST Concerns When Reviewing Data Inputs from Spreadsheets3</p><p>102.Which of the following should an organization do to anticipate the effects of a disaster?</p><p>A. Define recovery point objectives (RPO)</p><p>B. Simulate a disaster recovery</p><p>C. Develop a business impact analysis (BIA)</p><p>D. Analyze capability maturity model gaps</p><p>Answer: C</p><p>Explanation:</p><p>A business impact analysis (BIA) is the process of identifying and assessing the potential impacts a</p><p>disruption or incident could have on an organization. A BIA helps organizations understand and</p><p>prepare for these potential obstacles, so they can act quickly and face challenges head-on when they</p><p>arise. A BIA tells the organization what to expect when unforeseen roadblocks occur, so they can</p><p>make a plan to get their business back on track as quickly as possible. Therefore, a BIA is the best</p><p>option to anticipate the effects of a disaster.</p><p>References:</p><p>10: Business Impact Analysis (BIA): Prepare for Anything [2023] • Asana</p><p>11: Definition of Business Impact Analysis (BIA) - IT Glossary | Gartner Information Technology</p><p>12: Business impact analysis (BIA) is a method to predict the consequences of disruptions to a</p><p>business, its processes and systems by collecting relevant data.</p><p>103.Which of the following is MOST important for an IS auditor to confirm when reviewing an</p><p>organization's plans to implement robotic process automation (RPA> to automate routine business</p><p>tasks?</p><p>A. The end-to-end process is understood and documented.</p><p>B. Roles and responsibilities are defined for the business processes in scope.</p><p>C. A benchmarking exercise of industry peers who use RPA has been completed.</p><p>D. A request for proposal (RFP) has been issued to qualified vendors.</p><p>Answer: A</p><p>Explanation:</p><p>The most important thing for an IS auditor to confirm when reviewing an organization’s plans to</p><p>implement robotic process automation (RPA) to automate routine business tasks is that the end-to-</p><p>end process is understood and documented. This is because RPA involves the use of software robots</p><p>or digital workers to mimic human actions and execute predefined rules and workflows. Therefore, it</p><p>is essential that the IS auditor verifies that the organization has a clear and accurate understanding of</p><p>the current state of the process, the desired state of the process, the inputs and outputs, the</p><p>exceptions and errors, the roles and responsibilities, and the performance measures12. Without a</p><p>47 / 81</p><p>https://www.dumpsinfo.com/</p><p>proper documentation of the end-to-end process, the organization may face challenges in designing,</p><p>developing, testing, deploying, and monitoring the RPA solution3.</p><p>References: 1: CISA Review Manual (Digital Version), Chapter 4: Information Systems Operations</p><p>and Business Resilience, Section 4.2: IT Service Delivery and Support, page 211 2: CISA Online</p><p>Review Course, Module 4: Information Systems Operations and Business Resilience, Lesson 4.2: IT</p><p>Service Delivery and Support 3: ISACA Journal Volume 5, 2019, Article: Robotic Process Automation:</p><p>Benefits, Risks and Controls</p><p>104.Which of the following</p><p>would be of GREATEST concern to an IS auditor reviewing the feasibility</p><p>study for a new application system?</p><p>A. Security requirements have not been defined.</p><p>B. Conditions under which the system will operate are unclear.</p><p>C. The business case does not include well-defined strategic benefits.</p><p>D. System requirements and expectations have not been clarified.</p><p>Answer: D</p><p>105.Which of the following is the BEST recommendation to prevent fraudulent electronic funds</p><p>transfers by accounts payable employees?</p><p>A. Periodic vendor reviews</p><p>B. Dual control</p><p>C. Independent reconciliation</p><p>D. Re-keying of monetary amounts</p><p>E. Engage an external security incident response expert for incident handling.</p><p>Answer: B</p><p>Explanation:</p><p>The best recommendation to prevent fraudulent electronic funds transfers by accounts payable</p><p>employees is dual control. Dual control is a segregation of duties control that requires two or more</p><p>individuals to perform or authorize a transaction or activity. Dual control can prevent fraudulent</p><p>electronic funds transfers by requiring independent verification and approval of payment requests,</p><p>amounts, and recipients by different accounts payable employees. The other options are not as</p><p>effective as dual control in preventing fraudulent electronic funds transfers, as they do not involve</p><p>independent checks or approvals. Periodic vendor reviews are detective controls that can help</p><p>identify any irregularities or anomalies in vendor payments, but they do not prevent fraudulent</p><p>electronic funds transfers from occurring. Independent reconciliation is a detective control that can</p><p>help compare and confirm payment records with bank statements, but it does not prevent fraudulent</p><p>electronic funds transfers from occurring. Re-keying of monetary amounts is an input control that can</p><p>help detect any errors or discrepancies in payment amounts, but it does not prevent fraudulent</p><p>electronic funds transfers from occurring.</p><p>References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2</p><p>106.A core system fails a week after a scheduled update, causing an outage that impacts service.</p><p>Which of the following is MOST important for incident management to focus on when addressing the</p><p>issue?</p><p>A. Analyzing the root cause of the outage to ensure the incident will not reoccur</p><p>B. Restoring the system to operational state as quickly as possible</p><p>C. Ensuring all resolution steps are fully documented prior to returning the</p><p>system to service</p><p>D. Rolling back the unsuccessful change to the previous state</p><p>Answer: B</p><p>48 / 81</p><p>https://www.dumpsinfo.com/</p><p>Explanation:</p><p>The most important thing for incident management to focus on when addressing an issue that causes</p><p>an outage is restoring the system to operational state as quickly as possible. Incident management is</p><p>the process of detecting, investigating, and resolving incidents that disrupt or degrade a service or</p><p>system. An incident is an unplanned event that affects the normal functioning or quality of a service or</p><p>system. An outage is a type of incident that causes a complete loss of service or system availability.</p><p>The main goal of incident management is to restore the service or system to its operational state as</p><p>quickly as possible, minimizing the impact on users and business operations. *The other options are</p><p>not as important as option B. Analyzing the root cause of the outage to ensure the incident will not re-</p><p>occur is a valuable activity, but not the most important thing for incident management to focus on</p><p>when addressing an issue that causes an outage. Root cause analysis is a process of identifying and</p><p>eliminating the underlying factors that caused an incident or problem. Root cause analysis can help to</p><p>prevent or reduce the likelihood of similar incidents or problems in the future. However, root cause</p><p>analysis is usually performed after the incident has been resolved and the service or system has been</p><p>restored. Ensuring all resolution steps are fully documented prior to returning the system to service is</p><p>a good practice, but not the most important thing for incident management to focus on when</p><p>addressing an issue that causes an outage. Documentation is a process of recording and maintaining</p><p>information about an incident and its resolution steps. Documentation can help to improve</p><p>communication, accountability, learning, and improvement within incident management. However,</p><p>documentation should not delay or interfere with the restoration of the service or system. Rolling back</p><p>the unsuccessful change to the previous state is a possible solution, but not the most important thing</p><p>for incident management to focus on when addressing an issue that causes an outage. Rolling back</p><p>is a process of reverting a change that has been applied to a service or system that caused an</p><p>incident or problem. Rolling back can help to restore the service or system to its previous state before</p><p>the change was made.</p><p>107.Which of the following should be of GREATEST concern to an IS auditor when auditing an</p><p>organization's IT strategy development process?</p><p>A. The IT strategy was developed before the business plan</p><p>B. A business impact analysis (BIA) was not performed to support the IT strategy</p><p>C. The IT strategy was developed based on the current IT capability</p><p>D. Information security was not included as a key objective m the IT strategic plan.</p><p>Answer: D</p><p>Explanation:</p><p>The greatest concern for an IS auditor when auditing an organization’s IT strategy development</p><p>process is that information security was not included as a key objective in the IT strategic plan.</p><p>Information security is a vital component of IT strategy, as it ensures the confidentiality, integrity and</p><p>availability of information assets, and supports the business objectives and regulatory compliance.</p><p>The other options are not as significant as the lack of information security in the IT strategic plan.</p><p>References: CISA Review Manual (Digital Version), Chapter 1, Section 1.31</p><p>108.A mission-critical application utilizes a one-node database server. On multiple occasions, the</p><p>database service has been stopped to perform routine patching, causing application outages.</p><p>Which of the following should be the IS auditor’s GREATEST concern?</p><p>A. Revenue lost due to application outages</p><p>B. Patching performed by the vendor</p><p>C. A large number of scheduled database changes</p><p>D. The presence of a single point of failure</p><p>Answer: D</p><p>49 / 81</p><p>https://www.dumpsinfo.com/</p><p>109.When an intrusion into an organization's network is detected, which of the following should be</p><p>done FIRST?</p><p>A. Notify senior management.</p><p>B. Block all compromised network nodes.</p><p>C. Identify nodes that have been compromised.</p><p>D. Contact law enforcement.</p><p>Answer: D</p><p>110.Which of the following should be the PRIMARY consideration when validating a data analytic</p><p>algorithm that has never been used before?</p><p>A. Enhancing the design of data visualization</p><p>B. Increasing speed and efficiency of audit procedures</p><p>C. Confirming completeness and accuracy</p><p>D. Decreasing the time for data analytics execution</p><p>Answer: C</p><p>111.The decision to accept an IT control risk related to data quality should be the responsibility of the:</p><p>A. information security team.</p><p>B. IS audit manager.</p><p>C. chief information officer (CIO).</p><p>D. business owner.</p><p>Answer: D</p><p>Explanation:</p><p>The decision to accept an IT control risk related to data quality should be the responsibility of the</p><p>business owner. The business owner is the person who has the authority and accountability for the</p><p>business process that relies on the data quality. The business owner should understand the impact of</p><p>data quality issues on the business objectives, performance, and compliance. The business owner</p><p>should also be involved in defining the data quality requirements, assessing the data quality risks, and</p><p>implementing the data quality controls or mitigation strategies.</p><p>112.Which of the following should be the FIRST step when developing a data loss prevention (DLP)</p><p>solution for a large organization?</p><p>A. Conduct a data inventory and classification</p><p>exercise.</p><p>B. Identify approved data workflows across the enterprise_</p><p>C. Conduct a threat analysis against sensitive data usage.</p><p>D. Create the DLP policies and templates</p><p>Answer: A</p><p>Explanation:</p><p>The first step when developing a DLP solution for a large organization is to conduct a data inventory</p><p>and classification exercise. This step involves identifying and locating all the data assets that the</p><p>organization owns, generates, or handles, and assigning them to different categories based on their</p><p>sensitivity, value, and regulatory requirements1. Data inventory and classification is essential for DLP</p><p>because it helps to determine the scope and objectives of the DLP solution, as well as the appropriate</p><p>level of protection and monitoring for each data category2. Data inventory and classification also</p><p>enables the organization to prioritize its DLP efforts based on the risk and impact of data loss or</p><p>leakage3.</p><p>Option B is not correct because identifying approved data workflows across the enterprise is a</p><p>subsequent step after conducting data inventory and classification. Data workflows are the processes</p><p>50 / 81</p><p>https://www.dumpsinfo.com/</p><p>and channels through which data are created, stored, accessed, shared, or transmitted within or</p><p>outside the organization4. Identifying approved data workflows helps to define the normal and</p><p>legitimate use of data, as well as to detect and prevent unauthorized or anomalous data activities5.</p><p>However, before identifying approved data workflows, the organization needs to know what data it</p><p>has and how it should be classified.</p><p>Option C is not correct because conducting a threat analysis against sensitive data usage is another</p><p>subsequent step after conducting data inventory and classification. Threat analysis is the process of</p><p>identifying and assessing the potential sources, methods, and impacts of data loss or leakage</p><p>incidents. Threat analysis helps to design and implement effective DLP controls and</p><p>countermeasures based on the risk profile of each data category. However, before conducting threat</p><p>analysis, the organization needs to know what data it has and how it should be classified.</p><p>Option D is not correct because creating the DLP policies and templates is the final step after</p><p>conducting data inventory and classification, identifying approved data workflows, and conducting</p><p>threat analysis. DLP policies and templates are the rules and configurations that specify how the DLP</p><p>solution should monitor, detect, report, and respond to data loss or leakage events. DLP policies and</p><p>templates should be aligned with the organization’s business needs, regulatory obligations, and risk</p><p>appetite. However, before creating the DLP policies and templates, the organization needs to know</p><p>what data it has, how it should be classified, how it should be used, and what threats it faces.</p><p>References:</p><p>Data Inventory & Classification: The First Step in Data Protection1</p><p>Data Classification: What It Is And Why You Need It2</p><p>How to Prioritize Your Data Loss Prevention Strategy in 20203 What Is Data Workflow? Definition &</p><p>Examples4 How to Identify Data Workflows for Your Business5</p><p>Threat Analysis: A Comprehensive Guide for Beginners</p><p>How to Conduct a Threat Assessment for Your Business</p><p>What Is Data Loss Prevention (DLP)? Definition & Examples How to Create Effective Data Loss</p><p>Prevention Policies</p><p>113.An organization's sensitive data is stored in a cloud computing environment and is encrypted.</p><p>Which of the following findings should be of GREATEST concern to an IS auditor?</p><p>A. The encryption keys are not kept under dual control.</p><p>B. The cloud vendor does not have multi-regional presence.</p><p>C. Symmetric keys are used for encryption.</p><p>D. Data encryption keys are accessible to the service provider.</p><p>Answer: D</p><p>114.An IS auditor reviewing the system development life cycle (SDLC) finds there is no requirement</p><p>for business cases.</p><p>Which of the following should be off GREATEST concern to the organization?</p><p>A. Vendor selection criteria are not sufficiently evaluated.</p><p>B. Business resources have not been optimally assigned.</p><p>C. Business impacts of projects are not adequately analyzed.</p><p>D. Project costs exceed established budgets.</p><p>Answer: B</p><p>115.An IS auditor concludes that logging and monitoring mechanisms within an organization are</p><p>ineffective because critical servers are not included within the central log repository.</p><p>Which of the following audit procedures would have MOST likely identified this exception?</p><p>A. Inspecting a sample of alerts generated from the central log repository</p><p>51 / 81</p><p>https://www.dumpsinfo.com/</p><p>B. Comparing a list of all servers from the directory server against a list of all servers present in the</p><p>central log repository</p><p>C. Inspecting a sample of alert settings configured in the central log repository</p><p>D. Comparing all servers included in the current central log repository with the listing used for the</p><p>prior-year audit</p><p>Answer: B</p><p>Explanation:</p><p>The audit procedure that would have most likely identified the exception of critical servers not</p><p>included in the central log repository is to compare a list of all servers from the directory server</p><p>against a list of all servers present in the central log repository. This would allow the IS auditor to</p><p>detect any discrepancies or omissions in the central log repository. The other audit procedures (A, C</p><p>and D) would not be effective in identifying this exception, as they would only focus on the alerts</p><p>generated, the alert settings configured, or the servers included in the previous year’s audit, which</p><p>may not reflect the current state of the central log repository.</p><p>References: IS Audit and Assurance Guideline 2202: Evidence Collection Techniques, CISA Review</p><p>Manual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.3: Logging and</p><p>Monitoring</p><p>116.Which of the following would be MOST useful to an IS auditor when making recommendations to</p><p>enable continual improvement of IT processes over time?</p><p>A. IT incident log</p><p>B. Benchmarking studies</p><p>C. Maturity model</p><p>D. IT risk register</p><p>Answer: C</p><p>117.Which of the following provides the BEST providence that outsourced provider services are being</p><p>properly managed?</p><p>A. The service level agreement (SLA) includes penalties for non-performance.</p><p>B. Adequate action is taken for noncompliance with the service level agreement (SLA).</p><p>C. The vendor provides historical data to demonstrate its performance.</p><p>D. Internal performance standards align with corporate strategy.</p><p>Answer: B</p><p>Explanation:</p><p>Adequate action taken for noncompliance with the service level agreement (SLA) provides the best</p><p>evidence that outsourced provider services are being properly managed. This shows that the</p><p>organization is monitoring the performance of the provider and enforcing the terms of the SLA.</p><p>The other options are not as convincing as evidence of proper management. Option A, the SLA</p><p>includes penalties for non-performance, is a good practice but does not guarantee that the penalties</p><p>are actually applied or that the performance is satisfactory. Option C, the vendor provides historical</p><p>data to demonstrate its performance, is not reliable because the data may be biased or inaccurate.</p><p>Option D, internal performance standards align with corporate strategy, is irrelevant to the question of</p><p>outsourced provider management.</p><p>References:</p><p>ISACA, CISA Review Manual, 27th Edition, 2019, page 2821</p><p>ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription, QID</p><p>1066692</p><p>118.What should an IS auditor evaluate FIRST when reviewing an organization's response to new</p><p>52 / 81</p><p>https://www.dumpsinfo.com/</p><p>privacy legislation?</p><p>A. Implementation plan for restricting the collection of personal information</p><p>B. Privacy legislation in other countries that may contain similar requirements</p><p>C. Operational plan for achieving compliance with the legislation</p><p>D. Analysis of systems that contain privacy components</p><p>Answer: D</p><p>Explanation:</p><p>The first thing that an IS auditor should</p><p>evaluate when reviewing an organization’s response to new</p><p>privacy legislation is the analysis of systems that contain privacy components. Privacy components</p><p>are elements of a system that collect, process, store, or transmit personal information that is subject</p><p>to privacy legislation. An analysis of systems that contain privacy components should identify what</p><p>types of personal information are involved, where they are located, how they are used, who has</p><p>access to them, and what risks or threats they face. An analysis of systems that contain privacy</p><p>components is essential for determining the scope and impact of the new privacy legislation on the</p><p>organization’s systems and processes.</p><p>The other options are not as important as option</p><p>D. An implementation plan for restricting the collection of personal information is a possible action, but</p><p>not the first thing to evaluate, when reviewing an organization’s response to new privacy legislation.</p><p>An implementation plan for restricting the collection of personal information is a document that</p><p>outlines how an organization will comply with the principle of data minimization, which states that</p><p>personal information should be collected only for specific and legitimate purposes and only to the</p><p>extent necessary for those purposes. An implementation plan for restricting the collection of personal</p><p>information should be based on an analysis of systems that contain privacy components. Privacy</p><p>legislation in other countries that may contain similar requirements is a possible source of reference,</p><p>but not the first thing to evaluate, when reviewing an organization’s response to new privacy</p><p>legislation. Privacy legislation in other countries that may contain similar requirements is a set of laws</p><p>or regulations that governs the protection of personal information in other jurisdictions that may have</p><p>comparable or compatible standards or expectations as the new privacy legislation. Privacy</p><p>legislation in other countries that may contain similar requirements may provide guidance or best</p><p>practices for complying with the new privacy legislation. However, privacy legislation in other</p><p>countries that may contain similar requirements should not be used as a substitute for an analysis of</p><p>systems that contain privacy components. An operational plan for achieving compliance with the</p><p>legislation is a possible deliverable, but not the first thing to evaluate, when reviewing an</p><p>organization’s response to new privacy legislation. An operational plan for achieving compliance with</p><p>the legislation is a document that describes how an organization will implement and maintain the</p><p>necessary policies, procedures, controls, and measures to comply with the new privacy legislation. An</p><p>operational plan for achieving compliance with the legislation should be derived from an analysis of</p><p>systems that contain privacy components.</p><p>References: Privacy law - Wikipedia, Data Protection and Privacy Legislation Worldwide | UNCTAD,</p><p>Data minimization - Wikipedia</p><p>119.Which of the following is the MOST important reason for an IS auditor to examine the results of a</p><p>post-incident review performed after a security incident?</p><p>A. To evaluate the effectiveness of continuous improvement efforts</p><p>B. To compare incident response metrics with industry benchmarks</p><p>C. To re-analyze the incident to identify any hidden backdoors planted by the attacker</p><p>D. To evaluate the effectiveness of the network firewall against future security breaches</p><p>Answer: A</p><p>Explanation:</p><p>Explanation:</p><p>A post-incident review (PIR) is a process to review the incident information from occurrence to closure</p><p>53 / 81</p><p>https://www.dumpsinfo.com/</p><p>and to identify potential findings and recommendations for improvement1. The most important reason</p><p>for an IS auditor to examine the results of a PIR is to evaluate the effectiveness of continuous</p><p>improvement efforts and to ensure that the lessons learned from the incident are implemented and</p><p>followed up2. A PIR can help an organization to eliminate or reduce the risk of the incident to re-</p><p>occur, improve the initial incident detection time, identify improvements needed to diagnose and</p><p>repair the incident, and update the incident management best practices1. Therefore, a PIR is a</p><p>valuable source of information for an IS auditor to assess the maturity and performance of the</p><p>organization’s incident management process.</p><p>120.Which of the following is the PRIMARY benefit of a tabletop exercise for an incident response</p><p>plan?</p><p>A. It demonstrates the maturity of the incident response program.</p><p>B. It reduces the likelihood of an incident occurring.</p><p>C. It identifies deficiencies in the operating environment.</p><p>D. It increases confidence in the team's response readiness.</p><p>Answer: D</p><p>Explanation:</p><p>The primary benefit of a tabletop exercise for an incident response plan is to increase confidence in</p><p>the team’s response readiness (D). A tabletop exercise is a simulated scenario that tests the</p><p>effectiveness and efficiency of the incident response plan and team. It allows the team to practice</p><p>their roles and responsibilities, review their procedures and tools, and identify and resolve any gaps</p><p>or issues in their response process. A tabletop exercise can help the team to improve their skills,</p><p>knowledge, and communication, and to prepare for real incidents1.</p><p>121.An organization uses public key infrastructure (PKI) to provide email security.</p><p>Which of the following would be the MOST efficient method to determine whether email messages</p><p>have been modified in transit?</p><p>A. The message is encrypted using a symmetric algorithm.</p><p>B. The message is sent using Transport Layer Security (TLS) protocol.</p><p>C. The message is sent along with an encrypted hash of the message.</p><p>D. The message is encrypted using the private key of the sender.</p><p>Answer: C</p><p>Explanation:</p><p>This method is known as creating a digital signature of the message. It ensures the integrity of the</p><p>message by verifying that it has not been tampered with in transit. The process involves hashing the</p><p>message and encrypting the hash value with the sender’s private key. Any changes to the message</p><p>will result in a different hash value1. This method is used in DomainKeys Identified Mail (DKIM),</p><p>which verifies an email’s domain and helps show that the email has not been tampered with in</p><p>transit2.</p><p>References:</p><p>Understanding Digital Signatures | CISA</p><p>Using DomainKeys Identified Mail (DKIM) in your organisation</p><p>122.An IS auditor is reviewing a machine learning model that predicts the likelihood that a user will</p><p>watch a certain movie.</p><p>Which of the following would be of GREATEST concern to the auditor?</p><p>A. When the model was tested with data drawn from a different population, the accuracy decreased.</p><p>B. The data set for training the model was obtained from an unreliable source.</p><p>C. An open-source programming language was used to develop the model.</p><p>54 / 81</p><p>https://www.dumpsinfo.com/</p><p>D. The model was tested with data drawn from the same population as the training data.</p><p>Answer: B</p><p>123.A programmer has made unauthorized changes lo key fields in a payroll system report.</p><p>Which of the following control weaknesses would have contributed MOST to this problem?</p><p>A. The programmer did not involve the user in testing</p><p>B. The user requirements were not documented</p><p>C. The programmer has access to the production programs</p><p>D. Payroll files were not under the control of a librarian</p><p>Answer: C</p><p>Explanation:</p><p>The programmer having access to the production programs is a control weakness that would have</p><p>contributed most to the problem of unauthorized changes to key fields in a payroll system report. This</p><p>is because it violates the principle of segregation of duties, which requires that different individuals or</p><p>groups perform different functions related to system development, testing, implementation, and</p><p>operation. Allowing programmers to access production programs increases the risk of errors, fraud, or</p><p>malicious actions that may compromise the integrity, availability, or confidentiality of</p><p>the system or its</p><p>data. The other options are not as significant as having access to production programs, as they relate</p><p>to other aspects of system development or maintenance, such as user involvement in testing (which</p><p>affects user satisfaction and acceptance), user requirements documentation (which affects system</p><p>functionality and quality), and payroll files control (which affects data security and accuracy).</p><p>References: CISA Review Manual (Digital Version), Domain 3: Information Systems Acquisition,</p><p>Development and Implementation, Section 3.2 Project Management Practices</p><p>124.Which of the following is the PRIMARY basis on which audit objectives are established?</p><p>A. Audit risk</p><p>B. Consideration of risks</p><p>C. Assessment of prior audits</p><p>D. Business strategy</p><p>Answer: B</p><p>Explanation:</p><p>The primary basis on which audit objectives are established is the consideration of risks12. This</p><p>involves identifying and assessing the risks that could prevent the organization from achieving its</p><p>objectives12. The audit objectives are then designed to address these risks and provide assurance</p><p>that the organization’s controls are effective in managing them12. While audit risk, assessment of</p><p>prior audits, and business strategy are important factors in the audit process, they are secondary to</p><p>the fundamental requirement of considering risks12.</p><p>References:</p><p>Objectives of Auditing - Primary and Secondary Objectives of Auditing | Auditing Management Notes</p><p>Audit Objectives | Primary and Subsidiary Audit Objectives - EDUCBA</p><p>125.A vendor requires privileged access to a key business application.</p><p>Which of the following is the BEST recommendation to reduce the risk of data leakage?</p><p>A. Implement real-time activity monitoring for privileged roles</p><p>B. Include the right-to-audit in the vendor contract</p><p>C. Perform a review of privileged roles and responsibilities</p><p>D. Require the vendor to implement job rotation for privileged roles</p><p>Answer: A</p><p>Explanation:</p><p>55 / 81</p><p>https://www.dumpsinfo.com/</p><p>A vendor requires privileged access to a key business application. The best recommendation to</p><p>reduce the risk of data leakage is to implement real-time activity monitoring for privileged roles. This is</p><p>because real-time activity monitoring can provide visibility and accountability for the actions</p><p>performed by the vendor with privileged access, such as creating, modifying, deleting, or copying</p><p>data. Real-time activity monitoring can also enable timely detection and response to any unauthorized</p><p>or suspicious activities that may indicate data leakage. Including the right-to-audit in the vendor</p><p>contract is a good practice, but it may not be sufficient to prevent or detect data leakage in a timely</p><p>manner, as audits are usually performed periodically or on-demand. Performing a review of privileged</p><p>roles and responsibilities is also a good practice, but it may not address the specific risk of data</p><p>leakage by the vendor with privileged access. Requiring the vendor to implement job rotation for</p><p>privileged roles may reduce the risk of collusion or fraud, but it may not prevent or detect data</p><p>leakage by any individual with privileged access.</p><p>References: CISA Review Manual (Digital Version), [ISACA Privacy Principles and Program</p><p>Management Guide]</p><p>126.Which of the following should be an IS auditor's PRIMARY consideration when determining which</p><p>issues to include in an audit report?</p><p>A. Professional skepticism</p><p>B. Management's agreement</p><p>C. Materiality</p><p>D. Inherent risk</p><p>Answer: C</p><p>Explanation:</p><p>Materiality is the primary consideration when determining which issues to include in an audit report,</p><p>as it reflects the significance or importance of the issues to the users of the report. Materiality is a</p><p>relative concept that depends on the nature, context, and amount of the issues, as well as the</p><p>expectations and needs of the users. Materiality helps the auditor to prioritize the issues and</p><p>communicate them clearly and concisely.</p><p>References</p><p>ISACA CISA Review Manual, 27th Edition, page 256</p><p>Materiality in Auditing - AICPA</p><p>Materiality in Planning and Performing an Audit - IAASB</p><p>127.Which of the following is the MAIN purpose of an information security management system?</p><p>A. To identify and eliminate the root causes of information security incidents</p><p>B. To enhance the impact of reports used to monitor information security incidents</p><p>C. To keep information security policies and procedures up-to-date</p><p>D. To reduce the frequency and impact of information security incidents</p><p>Answer: D</p><p>Explanation:</p><p>: The main purpose of an information security management system (ISMS) is to reduce the frequency</p><p>and impact of information security incidents. An ISMS is a systematic approach to managing</p><p>information security risks, policies, procedures, and controls within an organization. An ISMS aims to</p><p>ensure the confidentiality, integrity, and availability of information assets, as well as to comply with</p><p>relevant laws and regulations. The other options are not the main purpose of an ISMS, but rather</p><p>some of its possible benefits or components.</p><p>References:</p><p>CISA Review Manual (Digital Version), Chapter 7, Section 7.11</p><p>CISA Review Questions, Answers & Explanations Database, Question ID 205</p><p>56 / 81</p><p>https://www.dumpsinfo.com/</p><p>128.Which of the following should be of GREATEST concern to an IS auditor assessing the</p><p>effectiveness of an organization's information security governance?</p><p>A. Risk assessments of information assets are not periodically performed.</p><p>B. All Control Panel Items</p><p>C. The information security policy does not extend to service providers.</p><p>D. There is no process to measure information security performance.</p><p>E. The information security policy is not reviewed by executive management.</p><p>Answer: C</p><p>129.Management has decided to accept a risk in response to a draft audit recommendation.</p><p>Which of the following should be the IS auditor’s NEXT course of action?</p><p>A. Document management's acceptance in the audit report.</p><p>B. Escalate the acceptance to the board.</p><p>C. Ensure a follow-up audit is on next year's plan.</p><p>D. Escalate acceptance to the audit committee.</p><p>Answer: A</p><p>130.Which of the following should be of GREATEST concern to an IS auditor who is assessing an</p><p>organization's configuration and release management process?</p><p>A. The organization does not use an industry-recognized methodology</p><p>B. Changes and change approvals are not documented</p><p>C. All changes require middle and senior management approval</p><p>D. There is no centralized configuration management database (CMDB)</p><p>Answer: B</p><p>Explanation:</p><p>The greatest concern to an IS auditor who is assessing an organization’s configuration and release</p><p>management process is that changes and change approvals are not documented. This is because</p><p>documentation is essential for ensuring the traceability, accountability, and quality of the changes</p><p>made to the configuration items (CIs) and the releases deployed to the production environment.</p><p>Without documentation, it would be difficult to verify the authenticity, validity, and authorization of the</p><p>changes, as well as to identify and resolve any issues or incidents that may arise from the changes.</p><p>Documentation also helps to maintain compliance with internal and external standards and</p><p>regulations, as well as to facilitate audits and reviews.</p><p>The other options are not as concerning as option B, although they may also indicate some</p><p>weaknesses in the configuration and release management process. The organization does not use an</p><p>industry-recognized methodology, but this does not necessarily mean that their process is ineffective</p><p>or inefficient. The organization may have developed their own methodology that suits their specific</p><p>needs and context. However, using an industry-recognized methodology could help them adopt best</p><p>practices and improve their process maturity. All changes require middle and senior management</p><p>approval, but this may not be a problem if the organization has a clear and streamlined approval</p><p>process that does not cause delays or bottlenecks in the change implementation. However,</p><p>requiring</p><p>too many approvals could also introduce unnecessary complexity and bureaucracy in the process.</p><p>There is no centralized configuration management database (CMDB), but this does not mean that the</p><p>organization does not have a way of managing their CIs and their relationships. The organization may</p><p>use other tools or methods to store and access their configuration data, such as spreadsheets,</p><p>documents, or repositories. However, having a centralized CMDB could help them improve their</p><p>visibility, accuracy, and consistency of their configuration data.</p><p>References:</p><p>1: The Essential Guide to Release Management | Smartsheet</p><p>57 / 81</p><p>https://www.dumpsinfo.com/</p><p>2: 5 steps to a successful release management process - Lucidchart</p><p>3: Configuration Management process overview - Micro Focus</p><p>4: Release and Deployment Management process overview - Micro Focus</p><p>131.Which of the following is the PRIMARY role of the IS auditor m an organization's information</p><p>classification process?</p><p>A. Securing information assets in accordance with the classification assigned</p><p>B. Validating that assets are protected according to assigned classification</p><p>C. Ensuring classification levels align with regulatory guidelines</p><p>D. Defining classification levels for information assets within the organization</p><p>Answer: B</p><p>Explanation:</p><p>Validating that assets are protected according to assigned classification is the primary role of the IS</p><p>auditor in an organization’s information classification process. An IS auditor should evaluate whether</p><p>the information security controls are adequate and effective in safeguarding the information assets</p><p>based on their classification levels. The other options are not the primary role of the IS auditor, but</p><p>rather the responsibilities of the information owners, custodians, or security managers.</p><p>References:</p><p>CISA Review Manual (Digital Version), Chapter 6, Section 6.2.31</p><p>CISA Review Questions, Answers & Explanations Database, Question ID 206</p><p>132.Which of the following criteria is MOST important for the successful delivery of benefits from an</p><p>IT project?</p><p>A. Assessing the impact of changes to individuals and business units within the organization</p><p>B. Involving key stakeholders during the development and execution phases of the project</p><p>C. Ensuring that IT project managers have sign-off authority on the business case</p><p>D. Quantifying the size of the software development effort required by the project</p><p>Answer: B</p><p>133.The use of control totals reduces the risk of:</p><p>A. posting to the wrong record.</p><p>B. incomplete processing.</p><p>C. improper backup.</p><p>D. improper authorization.</p><p>Answer: B</p><p>Explanation:</p><p>Control totals are a method of verifying the accuracy and completeness of data processing by</p><p>comparing the totals of key fields in input and output records1. Control totals can be used to reduce</p><p>the risk of incomplete processing, which is the failure to process all the data or transactions that are</p><p>expected or required2.</p><p>Incomplete processing can result in data loss, inconsistency, or incompleteness, which can affect the</p><p>quality and reliability of the information system and its outputs.</p><p>Incomplete processing can be caused by various factors, such as:</p><p>Hardware or software failures that interrupt the processing or transmission of data2 Human errors or</p><p>omissions that skip or miss some data or transactions2</p><p>Malicious attacks or unauthorized access that delete or modify some data or transactions2</p><p>Environmental hazards or disasters that damage or destroy some data or transactions2</p><p>Control totals can help detect and prevent incomplete processing by:</p><p>Providing a benchmark or reference point to compare the input and output data or transactions1</p><p>58 / 81</p><p>https://www.dumpsinfo.com/</p><p>Identifying any discrepancies or deviations from the expected or required totals1</p><p>Alerting the users or operators to investigate and resolve the causes of incomplete processing1</p><p>Ensuring that all the data or transactions are properly transmitted, converted, and processed1 The</p><p>other options are not as relevant as control totals for reducing the risk of incomplete processing.</p><p>Posting to the wrong record is the error of assigning or transferring data or transactions to an</p><p>incorrect account, file, or record3. Improper backup is the failure to create, store, or restore copies of</p><p>data or transactions in case of loss, corruption, or damage4. Improper authorization is the lack of</p><p>proper permission or approval to access, modify, or process data or transactions. Control totals may</p><p>not be able to prevent or detect these errors or failures, as they are not related to the completeness of</p><p>data processing. Therefore, option B is the correct answer.</p><p>References:</p><p>control totals - Barrons Dictionary - AllBusiness.com</p><p>What is control total amount? - Sage Advice US</p><p>Posting Error Definition</p><p>Backup Definition</p><p>[Authorization Definition]</p><p>134.What should an IS auditor do FIRST when a follow-up audit reveals some management action</p><p>plans have not been initiated?</p><p>A. Confirm whether the identified risks are still valid.</p><p>B. Provide a report to the audit committee.</p><p>C. Escalate the lack of plan completion to executive management.</p><p>D. Request an additional action plan review to confirm the findings.</p><p>Answer: C</p><p>Explanation:</p><p>The first thing that an IS auditor should do when a follow-up audit reveals some management action</p><p>plans have not been initiated is to escalate the lack of plan completion to executive management.</p><p>This is because the failure to implement the agreed management action plans may indicate that the</p><p>management is not taking the audit findings and recommendations seriously, or that they are</p><p>accepting too much risk by not addressing the identified issues. Escalating the lack of plan completion</p><p>to executive management can help to raise awareness and accountability, as well as to seek support</p><p>and intervention to ensure that the management action plans are executed in a timely and effective</p><p>manner12.</p><p>Confirming whether the identified risks are still valid is not the first thing to do, although it may be a</p><p>useful step to reassess the current situation and the potential impact of not implementing the</p><p>management action plans. However, confirming the validity of the risks does not address the root</p><p>cause of why the management action plans have not been initiated, nor does it provide any</p><p>assurance or remediation for the unresolved issues34.</p><p>Providing a report to the audit committee is not the first thing to do, although it may be a necessary</p><p>step to communicate and document the results of the follow-up audit. However, providing a report to</p><p>the audit committee does not guarantee that the management action plans will be initiated, nor does it</p><p>resolve any conflicts or challenges that may prevent the management from implementing them34.</p><p>Requesting an additional action plan review to confirm the findings is not the first thing to do, although</p><p>it may be a prudent step to verify and validate the accuracy and completeness of the follow-up audit.</p><p>However, requesting an additional review may delay or defer the implementation of the management</p><p>action plans, as well as consume more internal audit resources and time</p><p>135.Which of the following IT service management activities is MOST likely to help with identifying the</p><p>root cause of repeated instances of network latency?</p><p>A. Change management</p><p>59 / 81</p><p>https://www.dumpsinfo.com/</p><p>B. Problem management</p><p>C. incident management</p><p>D. Configuration management</p><p>Answer: B</p><p>Explanation:</p><p>Problem management is an IT service management activity that is most likely to help with identifying</p><p>the root cause of repeated instances of network latency. Problem management involves analyzing</p><p>incidents that affect IT services and finding solutions to prevent them from recurring or minimize their</p><p>impact. Change management is an IT service management activity that involves controlling and</p><p>documenting any modifications to IT services or infrastructure. Incident management is an IT service</p><p>management activity</p><p>that involves restoring normal service operation as quickly as possible after an</p><p>incident has occurred. Configuration management is an IT service management activity that involves</p><p>identifying and maintaining records of IT assets and their relationships.</p><p>References: ISACA, CISA Review Manual, 27th Edition, 2018, page 334</p><p>136.The IS auditor has recommended that management test a new system before using it in</p><p>production mode.</p><p>The BEST approach for management in developing a test plan is to use processing parameters that</p><p>are:</p><p>A. randomly selected by a test generator.</p><p>B. provided by the vendor of the application.</p><p>C. randomly selected by the user.</p><p>D. simulated by production entities and customers.</p><p>Answer: D</p><p>Explanation:</p><p>The best approach for management in developing a test plan is to use processing parameters that</p><p>are simulated by production entities and customers. This is because using realistic data and</p><p>scenarios can help to evaluate the functionality, performance, reliability, and security of the new</p><p>system under actual operating conditions and expectations. Using processing parameters that are</p><p>randomly selected by a test generator, provided by the vendor of the application, or randomly</p><p>selected by the user may not be sufficient or representative of the production environment and may</p><p>not reveal all the potential issues or defects of the new system.</p><p>References: [ISACA CISA Review Manual 27th Edition], page 266.</p><p>137.Which of the following is the BEST way to ensure that business continuity plans (BCPs) will work</p><p>effectively in the event of a major disaster?</p><p>A. Prepare detailed plans for each business function.</p><p>B. Involve staff at all levels in periodic paper walk-through exercises.</p><p>C. Regularly update business impact assessments.</p><p>D. Make senior managers responsible for their plan sections.</p><p>Answer: B</p><p>Explanation:</p><p>The best way to ensure that business continuity plans (BCPs) will work effectively in the event of a</p><p>major disaster is to involve staff at all levels in periodic paper walk-through exercises. This means that</p><p>the BCPs are tested and validated by the people who will execute them in a real situation, and any</p><p>gaps, errors, or inconsistencies can be identified and corrected. Paper walk-through exercises are</p><p>also a good way to raise awareness and train staff on their roles and responsibilities in a BCP</p><p>scenario, as well as to evaluate the feasibility and effectiveness of the recovery strategies1.</p><p>The other options are not the best ways to ensure that BCPs will work effectively, because they do</p><p>not involve testing or validating the plans. Preparing detailed plans for each business function is</p><p>60 / 81</p><p>https://www.dumpsinfo.com/</p><p>important, but it does not guarantee that the plans are realistic, practical, or aligned with the overall</p><p>business objectives and priorities2. Regularly updating business impact assessments is also</p><p>essential, but it does not ensure that the BCPs are aligned with the current business environment and</p><p>risks2. Making senior managers responsible for their plan sections is a good way to assign</p><p>accountability and authority, but it does not ensure that the plan sections are coordinated and</p><p>integrated with each other2.</p><p>References: Best Practice Guide: Business Continuity Planning (BCP)3 Best Practices for Creating a</p><p>Business Continuity Plan1 Business Continuity Plan Best Practices</p><p>138.Which of the following would be an IS auditor's GREATEST concern when reviewing the</p><p>organization's business continuity plan (BCP)?</p><p>A. The recovery plan does not contain the process and application dependencies.</p><p>B. The duration of tabletop exercises is longer than the recovery point objective (RPO).</p><p>C. The duration of tabletop exercises is longer than the recovery time objective (RTO).</p><p>D. The recovery point objective (RPO) and recovery time objective (R TO) are not the same.</p><p>Answer: A</p><p>Explanation:</p><p>A business continuity plan (BCP) is a document that outlines how an organization will continue its</p><p>critical functions in the event of a disruption or disaster. A BCP should include the following</p><p>elements1:</p><p>Business impact analysis: This is the process of identifying and prioritizing the key business</p><p>processes and assets that are essential for the organization’s survival and recovery.</p><p>Risk assessment: This is the process of identifying and evaluating the potential threats and</p><p>vulnerabilities that could affect the organization’s business continuity.</p><p>Recovery strategies: These are the actions and procedures that the organization will implement to</p><p>restore its normal operations as quickly and effectively as possible after a disruption or disaster.</p><p>Recovery objectives: These are the metrics that define the acceptable level of recovery for the</p><p>organization’s business processes and assets.</p><p>The two main recovery objectives are:</p><p>Recovery point objective (RPO): This is the maximum amount of data loss that the organization can</p><p>tolerate in terms of time. For example, an RPO of one hour means that the organization can afford to</p><p>lose up to one hour’s worth of data after a disruption or disaster.</p><p>Recovery time objective (RTO): This is the maximum amount of time that the organization can</p><p>tolerate to restore its normal operations after a disruption or disaster. For example, an RTO of four</p><p>hours means that the organization must resume its normal operations within four hours after a</p><p>disruption or disaster.</p><p>Testing and validation: This is the process of verifying and evaluating the effectiveness and efficiency</p><p>of the BCP and its components. Testing and validation can include various methods, such as:</p><p>Tabletop exercises: These are discussion-based sessions where team members meet in an informal</p><p>setting to review and discuss their roles and responsibilities during a disruption or disaster scenario. A</p><p>facilitator guides participants through a discussion of one or more scenarios2. Simulation exercises:</p><p>These are more realistic and interactive sessions where team members perform their roles and</p><p>responsibilities during a simulated disruption or disaster scenario. A facilitator controls and monitors</p><p>the simulation and injects events and challenges3.</p><p>Full-scale exercises: These are the most complex and realistic sessions where team members</p><p>perform their roles and responsibilities during a real-life disruption or disaster scenario. A facilitator</p><p>coordinates and evaluates the exercise with external stakeholders, such as emergency services,</p><p>media, or customers4.</p><p>As an IS auditor, your greatest concern when reviewing the organization’s BCP would be</p><p>A. The recovery plan does not contain the process and application dependencies.</p><p>61 / 81</p><p>https://www.dumpsinfo.com/</p><p>139.While reviewing the effectiveness of an incident response program, an IS auditor notices a high</p><p>number of reported incidents involving malware originating from removable media found by</p><p>employees.</p><p>Which of the following is the MOST appropriate recommendation to management?</p><p>A. Restrict access to removable media ports on company devices.</p><p>B. Install an additional antivirus program to increase protection.</p><p>C. Ensure the antivirus program contains up-to-date signature files for all company devices.</p><p>D. Implement an organization-wide removable media policy.</p><p>Answer: D</p><p>140.When designing a data analytics process, which of the following should be the stakeholder's role</p><p>in automating data extraction and validation?</p><p>A. Indicating which data elements are necessary to make informed decisions</p><p>B. Allocating the resources necessary to purchase the appropriate software packages</p><p>C. Performing the business case analysis for the data analytics initiative</p><p>D. Designing the workflow necessary for the data analytics tool to evaluate the appropriate data</p><p>Answer: A</p><p>Explanation:</p><p>The stakeholder’s role in automating data extraction and validation is to indicate which data elements</p><p>are necessary to make informed decisions. The stakeholder is the person who has a vested interest</p><p>in the outcome of the data analytics process and can provide the business</p><p>context and requirements</p><p>for the analysis. The stakeholder can help the data analyst to identify the relevant data sources, the</p><p>key performance indicators (KPIs), and the expected results of the analysis.</p><p>References</p><p>What Is the Data Analysis Process? 5 Key Steps to Follow - G2</p><p>What’s the Best Approach to Data Analytics? - Harvard Business Review Weekly challenge 1 -</p><p>GitHub: Let’s build from here</p><p>141.Which of the following non-audit activities may impair an IS auditor's independence and</p><p>objectivity?</p><p>A. Evaluating a third-party customer satisfaction survey</p><p>B. Providing advice on an IT project management framework</p><p>C. Designing security controls for a new cloud-based workforce management system</p><p>D. Reviewing secure software development guidelines adopted by an organization</p><p>Answer: C</p><p>142.An organization is establishing a steering committee for the implementation of a new enterprise</p><p>resource planning (ERP) system that uses Agile project management methodology.</p><p>What is the MOST important criterion for the makeup of this committee?</p><p>A. Senior management representation</p><p>B. Ability to meet the time commitment required</p><p>C. Agile project management experience</p><p>D. ERP implementation experience</p><p>Answer: C</p><p>143.Which of the following would BEST demonstrate that an effective disaster recovery plan (DRP) is</p><p>in place?</p><p>62 / 81</p><p>https://www.dumpsinfo.com/</p><p>A. Frequent testing of backups</p><p>B. Annual walk-through testing</p><p>C. Periodic risk assessment</p><p>D. Full operational test</p><p>Answer: D</p><p>Explanation:</p><p>A disaster recovery plan (DRP) is a set of procedures and resources that enable an organization to</p><p>restore its critical operations, data, and applications in the event of a disaster1. A DRP should be</p><p>aligned with the organization’s business continuity plan (BCP), which defines the strategies and</p><p>objectives for maintaining business functions during and after a disaster1.</p><p>To ensure that a DRP is effective, it should be tested regularly and thoroughly to identify and resolve</p><p>any issues or gaps that might hinder its execution2345. Testing a DRP can help evaluate its</p><p>feasibility, validity, reliability, and compatibility with the organization’s environment and needs4.</p><p>Testing can also help prepare the staff, stakeholders, and vendors involved in the DRP for their roles</p><p>and responsibilities during a disaster3.</p><p>There are different methods and levels of testing a DRP, depending on the scope, complexity, and</p><p>objectives of the test4.</p><p>Some of the common testing methods are:</p><p>Walkthrough testing: This is a step-by-step review of the DRP by the disaster recovery team and</p><p>relevant stakeholders. It aims to verify the completeness and accuracy of the plan, as well as to clarify</p><p>any doubts or questions among the participants45.</p><p>Simulation testing: This is a mock exercise of the DRP in a simulated disaster scenario. It aims to</p><p>assess the readiness and effectiveness of the plan, as well as to identify any challenges or</p><p>weaknesses that might arise during a real disaster45.</p><p>Checklist testing: This is a verification of the availability and functionality of the resources and</p><p>equipment required for the DRP. It aims to ensure that the backup systems, data, and documentation</p><p>are accessible and up-to-date45.</p><p>Full interruption testing: This is the most realistic and rigorous method of testing a DRP. It involves</p><p>shutting down the primary site and activating the backup site for a certain period of time. It aims to</p><p>measure the actual impact and performance of the DRP under real conditions45.</p><p>Parallel testing: This is a less disruptive method of testing a DRP. It involves running the backup site</p><p>in parallel with the primary site without affecting the normal operations. It aims to compare and</p><p>validate the results and outputs of both sites45.</p><p>Among these methods, full interruption testing would best demonstrate that an effective DRP is in</p><p>place, as it provides the most accurate and comprehensive evaluation of the plan’s capabilities and</p><p>limitations4. Full interruption testing can reveal any hidden or unforeseen issues or risks that might</p><p>affect the recovery process, such as data loss, system failure, compatibility problems, or human</p><p>errors4. Full interruption testing can also verify that the backup site can support the critical operations</p><p>and services of the organization without compromising its quality or security4. However, full</p><p>interruption testing also has some drawbacks, such as being costly, time-consuming, risky, and</p><p>disruptive to the normal operations4. Therefore, it should be planned carefully and conducted</p><p>periodically with proper coordination and communication among all parties involved4. The other</p><p>options are not as effective as full interruption testing in demonstrating that an effective DRP is in</p><p>place. Frequent testing of backups is only one aspect of checklist testing, which does not cover other</p><p>components or scenarios of the DRP4. Annual walk-through testing is only a theoretical review of the</p><p>DRP, which does not test its practical implementation or outcomes4. Periodic risk assessment is only</p><p>a preparatory step for developing or updating the DRP, which does not test its functionality or</p><p>performance4.</p><p>References: 2: Best Practices For Disaster Recovery Testing | Snyk 3: Disaster Recovery Plan (DR)</p><p>Testing ? Methods and Must-haves - US Signal 4: Disaster Recovery Testing: What You Need to</p><p>Know</p><p>- Enterprise Storage Forum 5: Disaster Recovery Testing Best Practices - MSP360 1: How to Test a</p><p>63 / 81</p><p>https://www.dumpsinfo.com/</p><p>Disaster Recovery Plan - Abacus</p><p>144.Which of the following is the PRIMARY objective of implementing privacy-related controls within</p><p>an organization?</p><p>A. To prevent confidential data loss</p><p>B. To comply with legal and regulatory requirements</p><p>C. To identify data at rest and data in transit for encryption</p><p>D. To provide options to individuals regarding use of their data</p><p>Answer: B</p><p>Explanation:</p><p>The primary objective of implementing privacy-related controls within an organization is to comply</p><p>with legal and regulatory requirements that protect the rights and interests of individuals whose</p><p>personal data are collected, processed, stored, shared or disposed by the organization. Privacy-</p><p>related controls are based on principles such as lawfulness, fairness, transparency, purpose</p><p>limitation, data minimization, accuracy, storage limitation, integrity, confidentiality and accountability.</p><p>These principles aim to ensure that personal data are processed in a manner that respects the</p><p>privacy of individuals and complies with the applicable laws and regulations in different jurisdictions.</p><p>Preventing confidential data loss, identifying data at rest and data in transit for encryption, and</p><p>providing options to individuals regarding use of their data are examples of specific privacy-related</p><p>controls that support the primary objective of compliance.</p><p>References: Privacy Regulatory Lookup Tool, CDPSE Official Review Manual, 2nd Edition</p><p>145.Who is accountable for an organization's enterprise risk management (ERM) program?</p><p>A. Board of directors</p><p>B. Steering committee</p><p>C. Chief risk officer (CRO)</p><p>D. Executive management</p><p>Answer: A</p><p>146.Retention periods and conditions for the destruction of personal data should be determined by</p><p>the.</p><p>A. risk manager.</p><p>B. database administrator (DBA).</p><p>C. privacy manager.</p><p>D. business owner.</p><p>Answer: D</p><p>Explanation:</p><p>Explanation:</p><p>The business owner is the person or entity that has the authority and responsibility for defining the</p><p>purpose and scope of the processing of personal data, as well as the expected outcomes and</p><p>benefits. The business owner is also accountable for ensuring that the processing of personal data</p><p>complies with the applicable laws and regulations, such as the General Data Protection Regulation</p><p>(GDPR) or the Data Protection Act 2018 (DPA 2018).</p><p>One of the requirements of the GDPR and the DPA 2018 is to adhere to the principle of storage</p><p>limitation, which states that personal data should be kept for no longer than is necessary for the</p><p>purposes for which it is processed1.</p><p>This means that the business owner should determine and justify</p><p>how long they need to retain personal data, based on factors such as: The nature and sensitivity of</p><p>the personal data</p><p>The legal or contractual obligations or rights that apply to the personal data</p><p>64 / 81</p><p>https://www.dumpsinfo.com/</p><p>The business or operational needs and expectations that depend on the personal data The risks and</p><p>impacts that may arise from retaining or deleting the personal data</p><p>The business owner should also establish and document the conditions and methods for the</p><p>destruction of personal data, such as:</p><p>The criteria and triggers for deciding when to destroy personal data</p><p>The procedures and tools for securely erasing or anonymising personal data</p><p>The roles and responsibilities for carrying out and overseeing the destruction of personal data The</p><p>records and reports for verifying and evidencing the destruction of personal data Therefore, retention</p><p>periods and conditions for the destruction of personal data should be determined by the business</p><p>owner, as they are in charge of defining and managing the processing of personal data, as well as</p><p>ensuring its compliance with the law.</p><p>147.Which of the following is the MOST effective way to maintain network integrity when using mobile</p><p>devices?</p><p>A. Implement network access control.</p><p>B. Implement outbound firewall rules.</p><p>C. Perform network reviews.</p><p>D. Review access control lists.</p><p>Answer: A</p><p>Explanation:</p><p>The most effective way to maintain network integrity when using mobile devices is to implement</p><p>network access control. Network access control is a security control that regulates and restricts</p><p>access to network resources based on predefined policies and criteria, such as device type, identity,</p><p>location, or security posture. Network access control can help maintain network integrity when using</p><p>mobile devices by preventing unauthorized or compromised devices from accessing or affecting</p><p>network systems or data. The other options are not as effective as network access control in</p><p>maintaining network integrity when using mobile devices, as they do not address all aspects of</p><p>network access or security. Implementing outbound firewall rules is a security control that filters and</p><p>blocks network traffic based on source, destination, protocol, or port, but it does not regulate or</p><p>restrict network access based on device characteristics or conditions. Performing network reviews is</p><p>a monitoring activity that evaluates and reports on the performance, availability, or security of network</p><p>resources, but it does not regulate or restrict network access based on device characteristics or</p><p>conditions. Reviewing access control lists is a verification activity that validates and confirms the</p><p>access rights and privileges of network users or devices, but it does not regulate or restrict network</p><p>access based on device characteristics or conditions.</p><p>References: CISA Review Manual (Digital Version), Chapter 5, Section 5.2.2</p><p>148.Which of the following tests would provide the BEST assurance that a health care organization is</p><p>handling patient data appropriately?</p><p>A. Compliance with action plans resulting from recent audits</p><p>B. Compliance with local laws and regulations</p><p>C. Compliance with industry standards and best practice</p><p>D. Compliance with the organization's policies and procedures</p><p>Answer: B</p><p>Explanation:</p><p>The best test to provide assurance that a health care organization is handling patient data</p><p>appropriately is compliance with local laws and regulations, as these are the primary sources of</p><p>authority and obligation for data protection and privacy. Compliance with action plans, industry</p><p>standards, or organizational policies and procedures are also important, but they may not cover all</p><p>the legal requirements or reflect the current best practices for handling patient data.</p><p>65 / 81</p><p>https://www.dumpsinfo.com/</p><p>References: CISA Review Manual (Digital Version), Chapter 2, Section 2.3</p><p>149.A data breach has occurred due lo malware.</p><p>Which of the following should be the FIRST course of action?</p><p>A. Notify the cyber insurance company.</p><p>B. Shut down the affected systems.</p><p>C. Quarantine the impacted systems.</p><p>D. Notify customers of the breach.</p><p>Answer: C</p><p>Explanation:</p><p>The first course of action when a data breach has occurred due to malware is to quarantine the</p><p>impacted systems. This means isolating the infected systems from the rest of the network and</p><p>preventing any further communication or data transfer with them. This can help contain the spread of</p><p>the malware, limit the damage and exposure of sensitive data, and facilitate the investigation and</p><p>remediation of the incident. Quarantining the impacted systems can also help preserve the evidence</p><p>and logs that may be needed for forensic analysis or legal action.</p><p>References:</p><p>[1] provides a guide on how to respond to a data breach caused by malware and recommends</p><p>quarantining the impacted systems as the first step.</p><p>[2] explains what is malware and how it can cause data breaches, and suggests quarantining the</p><p>infected devices as a best practice.</p><p>[3] describes the steps involved in quarantining a system infected by malware and the benefits of</p><p>doing so.</p><p>150.Which of the following BEST enables the effectiveness of an agile project for the rapid</p><p>development of a new software application?</p><p>A. Project segments are established.</p><p>B. The work is separated into phases.</p><p>C. The work is separated into sprints.</p><p>D. Project milestones are created.</p><p>Answer: C</p><p>Explanation:</p><p>The best way to enable the effectiveness of an agile project for the rapid development of a new</p><p>software application is to separate the work into sprints. Sprints are short, time-boxed iterations that</p><p>deliver a potentially releasable product increment at the end of each sprint. Sprints allow agile teams</p><p>to work in a flexible and adaptive manner, respond quickly to changing customer needs and</p><p>feedback, and deliver value faster and more frequently. Sprints also help teams to plan, execute,</p><p>review, and improve their work in a collaborative and transparent way. Project segments, phases, and</p><p>milestones are not specific to agile projects and do not necessarily enable the effectiveness of an</p><p>agile project.</p><p>References: Agile Project Management [What is it & How to Start] - Atlassian, CISA Review Manual</p><p>(Digital Version).</p><p>151.Which of the following is the MOST effective control to mitigate unintentional misuse of</p><p>authorized access?</p><p>A. Annual sign-off of acceptable use policy</p><p>B. Regular monitoring of user access logs</p><p>C. Security awareness training</p><p>D. Formalized disciplinary action</p><p>66 / 81</p><p>https://www.dumpsinfo.com/</p><p>Answer: C</p><p>Explanation:</p><p>The most effective control to mitigate unintentional misuse of authorized access is security awareness</p><p>training. This is because security awareness training can educate users on the proper use of their</p><p>access rights, the potential consequences of misuse, and the best practices to protect the</p><p>confidentiality, integrity, and availability of information systems. Security awareness training can also</p><p>help users recognize and avoid common threats such as phishing, malware, and social engineering.</p><p>Annual sign-off of acceptable use policy, regular monitoring of user access logs, and formalized</p><p>disciplinary action are not the most effective controls to mitigate unintentional misuse of authorized</p><p>access. These controls may help deter or detect intentional misuse, but they do not address the root</p><p>cause of unintentional misuse, which is often a lack of knowledge or awareness of security policies</p><p>and procedures.</p><p>152.Which of the following occurs during the issues management process for a system development</p><p>project?</p><p>A. Contingency planning</p><p>B. Configuration management</p><p>C. Help desk management</p><p>D. Impact assessment</p><p>Answer: D</p><p>Explanation:</p><p>Impact assessment is an activity that occurs during the issues management process for a system</p><p>development project. Issues management is a process of identifying, analyzing, resolving, and</p><p>monitoring issues</p><p>that may affect the project scope, schedule, budget, or quality. Impact assessment</p><p>is a technique of evaluating the severity and priority of an issue, as well as its implications for the</p><p>project objectives and deliverables. The other options are not activities that occur during the issues</p><p>management process, but rather related to other processes such as contingency planning,</p><p>configuration management, or help desk management.</p><p>References:</p><p>CISA Review Manual (Digital Version), Chapter 4, Section 4.3.31</p><p>CISA Review Questions, Answers & Explanations Database, Question ID 217</p><p>153.To confirm integrity for a hashed message, the receiver should use:</p><p>A. the same hashing algorithm as the sender's to create a binary image of the file.</p><p>B. a different hashing algorithm from the sender's to create a binary image of the file.</p><p>C. the same hashing algorithm as the sender's to create a numerical representation of the file.</p><p>D. a different hashing algorithm from the sender's to create a numerical representation of the file.</p><p>Answer: A</p><p>Explanation:</p><p>To confirm integrity for a hashed message, the receiver should use the same hashing algorithm as</p><p>the sender’s to create a binary image of the file. A hashing algorithm is a mathematical function that</p><p>transforms an input data into a fixed-length output value, called a hash or a digest. A hashing</p><p>algorithm has two main properties: it is one-way, meaning that it is easy to compute the hash from the</p><p>input, but hard to recover the input from the hash; and it is collision-resistant, meaning that it is very</p><p>unlikely to find two different inputs that produce the same hash. These properties make hashing</p><p>algorithms useful for verifying the integrity of data, as any change in the input data will result in a</p><p>different hash value. Therefore, to confirm integrity for a hashed message, the receiver should use</p><p>the same hashing algorithm as the sender’s to create a binary image of the file, which is a</p><p>representation of the file in bits (0s and 1s). The receiver should then compare this binary image with</p><p>the hash value sent by the sender. If they match, then the message has not been altered in transit. If</p><p>67 / 81</p><p>https://www.dumpsinfo.com/</p><p>they do not match, then the message has been corrupted or tampered with.</p><p>References:</p><p>Ensuring Data Integrity with Hash Codes</p><p>Message Integrity</p><p>154.An IS auditor is conducting a physical security audit of a healthcare facility and finds closed-</p><p>circuit television (CCTV) systems located in a patient care are a.</p><p>Which of the following is the GREATEST concern?</p><p>A. Cameras are not monitored 24/7.</p><p>B. There are no notices indicating recording IS in progress.</p><p>C. The retention period for video recordings is undefined</p><p>D. There are no backups of the videos.</p><p>Answer: B</p><p>Explanation:</p><p>The greatest concern with finding closed-circuit television (CCTV) systems located in a patient care</p><p>area is that there are no notices indicating recording is in progress. This is because CCTV systems in</p><p>healthcare settings can pose a threat to the privacy and confidentiality of patients, staff, and visitors,</p><p>especially in sensitive areas where personal or medical information may be exposed. According to the</p><p>government’s Surveillance camera code of practice1, CCTV operators must be as transparent as</p><p>possible in the use of CCTV, and inform people that they are being recorded by using clear and</p><p>visible signs. The signs should also provide contact details of the CCTV operator and the purpose of</p><p>the surveillance. By providing notices, CCTV operators can comply with data protection law and</p><p>respect the rights and expectations of individuals.</p><p>Option B is correct because the lack of notices indicating recording is in progress is a clear violation</p><p>of the Surveillance camera code of practice1, which applies to local authorities and the police, and is</p><p>encouraged to be adopted by other CCTV operators in England and Wales. The code also applies to</p><p>Scotland, along with the National Strategy for Public Space CCTV2. The code is intended to be used</p><p>in conjunction with the guidance provided by the Information Commissioner’s Office (ICO)3, which</p><p>applies across the UK. The ICO states that CCTV operators must inform people that they are being</p><p>recorded by using prominent signs at the entrance of the CCTV zone and reinforcing this with further</p><p>signs inside the area.</p><p>Option A is incorrect because cameras not being monitored 24/7 is not the greatest concern, as it</p><p>does not necessarily affect the privacy and confidentiality of individuals. CCTV systems may have</p><p>different purposes and objectives, such as deterring or monitoring crime, enhancing security, or</p><p>improving patient care. Depending on the purpose, CCTV systems may not require constant</p><p>monitoring, but rather periodic review or analysis. However, CCTV operators should still ensure that</p><p>they have adequate security measures to protect the CCTV systems from unauthorized access or</p><p>tampering.</p><p>Option C is incorrect because the retention period for video recordings being undefined is not the</p><p>greatest concern, as it does not directly affect the privacy and confidentiality of individuals. However,</p><p>CCTV operators should still define and document their retention policy, and ensure that they do not</p><p>keep video recordings for longer than necessary, unless they are needed for a specific purpose or as</p><p>evidence. The retention period should be based on a clear and justifiable rationale, and comply with</p><p>data protection law and industry guidelines.</p><p>Option D is incorrect because there being no backups of the videos is not the greatest concern, as it</p><p>does not affect the privacy and confidentiality of individuals. However, CCTV operators should still</p><p>consider having backups of their videos, especially if they are needed for a specific purpose or as</p><p>evidence. Backups can help to prevent data loss or corruption due to system failures, disasters, or</p><p>malicious attacks. Backups should also be stored securely and encrypted to prevent unauthorized</p><p>access or disclosure.</p><p>68 / 81</p><p>https://www.dumpsinfo.com/</p><p>155.Which of the following issues associated with a data center's closed-circuit television (CCTV)</p><p>surveillance cameras should be of MOST concern to an IS auditor?</p><p>A. CCTV recordings are not regularly reviewed.</p><p>B. CCTV cameras are not installed in break rooms</p><p>C. CCTV records are deleted after one year.</p><p>D. CCTV footage is not recorded 24 x 7.</p><p>Answer: A</p><p>Explanation:</p><p>The most concerning issue associated with a data center’s CCTV surveillance cameras is that the</p><p>recordings are not regularly reviewed. This means that any unauthorized access, theft, vandalism, or</p><p>other security incidents may go unnoticed and unreported. CCTV recordings are a valuable source of</p><p>evidence and deterrence for data center security, and they should be monitored and audited</p><p>periodically to ensure compliance with policies and regulations. If the recordings are not reviewed, the</p><p>data center may face legal, financial, or reputational risks in case of a security breach or an audit</p><p>failure.</p><p>The other options are less concerning because they do not directly affect the security of the data</p><p>center. CCTV cameras are not required to be installed in break rooms, as they are not critical areas</p><p>for data protection. CCTV records can be deleted after one year, as long as they comply with the data</p><p>retention policy of the organization and the applicable laws. CCTV footage does not need to be</p><p>recorded 24 x 7, as long as there is sufficient coverage of the data center during operational hours</p><p>and when access is granted to authorized personnel.</p><p>References:</p><p>ISACA Journal Article: Physical security of a data center1</p><p>Data Center Security: Checklist and Best Practices | Kisi2</p><p>Video Surveillance Best Practices | Taylored Systems</p><p>156.What type of control has been implemented when secure code reviews are conducted as part of</p><p>a deployment program?</p><p>A. Monitoring</p><p>B. Deterrent</p><p>C. Detective</p><p>D. Corrective</p><p>Answer: C</p><p>157.Which of the following BEST supports the effectiveness of a compliance</p><p>four perspectives: financial, customer, internal process, and</p><p>learning and growth. A balanced scorecard review can help align the organization’s vision, mission,</p><p>and goals with its activities and outcomes, but it does not measure the specific benefits or impacts of</p><p>a new system.</p><p>Business impact analysis (BIA). This is a process that identifies and evaluates the potential effects of</p><p>a disruption or disaster on the organization’s critical business functions and processes. A BIA can</p><p>help determine the recovery priorities, objectives, and strategies for the organization in case of an</p><p>emergency, but it does not measure the benefits or value of a new system.</p><p>Topic 3, Exam Pool C</p><p>14.Which of the following should be the FIRST step to successfully implement a corporate data</p><p>classification program?</p><p>A. Approve a data classification policy.</p><p>B. Select a data loss prevention (DLP) product.</p><p>C. Confirm that adequate resources are available for the project.</p><p>D. Check for the required regulatory requirements.</p><p>Answer: A</p><p>Explanation:</p><p>The first step to successfully implement a corporate data classification program is to approve a data</p><p>classification policy. A data classification policy is a document that defines the objectives, scope,</p><p>principles, roles, responsibilities, and procedures for classifying data based on its sensitivity and value</p><p>to the organization. A data classification policy is essential for establishing a common understanding</p><p>and a consistent approach for data classification across the organization, as well as for ensuring</p><p>6 / 81</p><p>https://www.dumpsinfo.com/</p><p>compliance with relevant regulatory and contractual requirements.</p><p>Selecting a data loss prevention (DLP) product (option B) is not the first step to implement a data</p><p>classification program, as it is a technical solution that supports the enforcement of the data</p><p>classification policy, not the definition of it. A DLP product can help prevent unauthorized access, use,</p><p>or disclosure of sensitive data by monitoring, detecting, and blocking data flows that violate the data</p><p>classification policy. However, before selecting a DLP product, the organization needs to have a clear</p><p>and approved data classification policy that specifies the criteria and rules for data classification.</p><p>Confirming that adequate resources are available for the project (option C) is also not the first step to</p><p>implement a data classification program, as it is a project management activity that ensures the</p><p>feasibility and sustainability of the project, not the design of it. Confirming that adequate resources are</p><p>available for the project involves estimating and securing the necessary budget, staff, time, and tools</p><p>for implementing and maintaining the data classification program. However, before confirming that</p><p>adequate resources are available for the project, the organization needs to have a clear and</p><p>approved data classification policy that defines the scope and objectives of the project.</p><p>Checking for the required regulatory requirements (option D) is also not the first step to implement a</p><p>data classification program, as it is an input to the development of the data classification policy, not an</p><p>output of it. Checking for the required regulatory requirements involves identifying and analyzing the</p><p>applicable laws, regulations, standards, and contracts that govern the protection and handling of</p><p>sensitive data. However, checking for the required regulatory requirements is not enough to</p><p>implement a data classification program; the organization also needs to have a clear and approved</p><p>data classification policy that incorporates and complies with those requirements. Therefore, option A</p><p>is the correct answer.</p><p>References:</p><p>Data Classification: What It Is and How to Implement It</p><p>Create a well-designed data classification framework</p><p>7 Steps to Effective Data Classification | CDW</p><p>Data Classification: The Basics and a 6-Step Checklist - NetApp Private and confidential February</p><p>2021 - Deloitte US</p><p>15.Which of the following is MOST important during software license audits?</p><p>A. Judgmental sampling</p><p>B. Substantive testing</p><p>C. Compliance testing</p><p>D. Stop-or-go sampling</p><p>Answer: B</p><p>Explanation:</p><p>Substantive testing is the most important type of testing during software license audits, as it provides</p><p>evidence of the accuracy and completeness of the software inventory and licensing records.</p><p>Substantive testing involves examining transactions, balances, and other data to verify their validity,</p><p>existence, accuracy, and valuation. Compliance testing, on the other hand, is more focused on</p><p>assessing the adequacy and effectiveness of internal controls over software licensing, such as</p><p>policies, procedures, and monitoring mechanisms. Compliance testing alone cannot provide sufficient</p><p>assurance that the software license audit objectives are met, as it does not verify the actual software</p><p>usage and compliance status. Judgmental sampling and stop-or-go sampling are methods of</p><p>selecting samples for testing, not types of testing themselves. *References: According to the ISACA</p><p>IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance</p><p>Professionals, section 1206 Testing, “The IS audit and assurance professional should perform</p><p>sufficient testing to obtain sufficient appropriate evidence to support conclusions reached.” 1 The</p><p>section also defines substantive testing as “testing performed to obtain audit evidence to detect</p><p>material misstatements in transactions or balances” and compliance testing as “testing performed to</p><p>obtain audit evidence on the operating effectiveness of controls.” 1 According to the ISACA IT Audit</p><p>7 / 81</p><p>https://www.dumpsinfo.com/</p><p>and Assurance Guideline G15 Software License Management, “The objective of a software license</p><p>audit is to provide management with an independent assessment relating to compliance with software</p><p>license agreements.” 2 The guideline also states that “substantive tests should be performed on a</p><p>sample basis to verify that all software installed on devices within scope has been appropriately</p><p>licensed.” 2</p><p>16.Which of the following findings would be of GREATEST concern when reviewing project risk</p><p>management practices?</p><p>A. There are no formal milestone sign-offs.</p><p>B. Qualitative risk analyses have not been updated.</p><p>C. Ongoing issues are not formally tracked.</p><p>D. Project management software is not being used.</p><p>Answer: C</p><p>17.An IS auditor determines elevated administrator accounts for servers that are not properly checked</p><p>out and then back in after each use.</p><p>Which of the following is the MOST appropriate sampling technique to determine the scope of the</p><p>problem?</p><p>A. Haphazard sampling</p><p>B. Random sampling</p><p>C. Statistical sampling</p><p>D. Stratified sampling</p><p>Answer: C</p><p>18.An organization outsourced its IS functions to meet its responsibility for disaster recovery, the</p><p>organization should:</p><p>A. discontinue maintenance of the disaster recovery plan (DRP></p><p>B. coordinate disaster recovery administration with the outsourcing vendor</p><p>C. delegate evaluation of disaster recovery to a third party</p><p>D. delegate evaluation of disaster recovery to internal audit</p><p>Answer: B</p><p>Explanation:</p><p>An organization outsourced its IS functions. To meet its responsibility for disaster recovery, the</p><p>organization should coordinate disaster recovery administration with the outsourcing vendor. This is</p><p>because the organization remains accountable for ensuring the continuity and availability of its IS</p><p>functions, even if they are outsourced to a third party. The organization should establish clear roles</p><p>and responsibilities, communication channels, testing procedures, and escalation processes with the</p><p>outsourcing vendor for disaster recovery purposes. The organization should not discontinue</p><p>maintenance of the disaster recovery plan (DRP), as it still needs to have a documented and updated</p><p>plan for restoring its IS functions in case of a disaster. The organization should not delegate</p><p>evaluation of disaster recovery to a third party or internal audit,</p><p>program?</p><p>A. Implementing an awareness plan regarding compliance regulation requirements</p><p>B. Implementing a governance, risk, and compliance (GRC) tool to track compliance to regulations</p><p>C. Assessing and tracking all compliance audit findings</p><p>D. Monitoring which compliance regulations apply to the organization</p><p>Answer: C</p><p>Explanation:</p><p>Assessing and tracking all compliance audit findings is the best way to support the effectiveness of a</p><p>compliance program. This allows an organization to identify areas of non-compliance, take corrective</p><p>action, and monitor improvements over time12. While implementing an awareness plan, using a</p><p>governance, risk, and compliance (GRC) tool, and monitoring applicable regulations can contribute to</p><p>a compliance program, they do not provide the same level of continuous improvement and</p><p>effectiveness as assessing and tracking audit findings.</p><p>69 / 81</p><p>https://www.dumpsinfo.com/</p><p>158.Which of the following is necessary for effective risk management in IT governance?</p><p>A. Local managers are solely responsible for risk evaluation.</p><p>B. IT risk management is separate from corporate risk management.</p><p>C. Risk management strategy is approved by the audit committee.</p><p>D. Risk evaluation is embedded in management processes.</p><p>Answer: D</p><p>Explanation:</p><p>The necessary condition for effective risk management in IT governance is that risk evaluation is</p><p>embedded in management processes. Risk evaluation is the process of comparing the results of risk</p><p>analysis with risk criteria to determine whether the risk and/or its magnitude is acceptable or tolerable.</p><p>Risk evaluation should be integrated into the management processes of planning, implementing,</p><p>monitoring, and reviewing the IT activities and resources. This will ensure that risk management is</p><p>aligned with the business objectives, strategies, and values, and that risk responses are timely,</p><p>appropriate, and effective.</p><p>References: CISA Review Manual (Digital Version)</p><p>CISA Questions, Answers & Explanations Database</p><p>159.An IS auditor evaluating the change management process must select a sample from the change</p><p>log.</p><p>What is the BEST way to the auditor to confirm the change log is complete?</p><p>A. Interview change management personnel about completeness.</p><p>B. Take an item from the log and trace it back to the system.</p><p>C. Obtain management attestation of completeness.</p><p>D. Take the last change from the system and trace it back to the log.</p><p>Answer: D</p><p>Explanation:</p><p>The answer D is correct because the best way for the auditor to confirm the change log is complete is</p><p>to take the last change from the system and trace it back to the log. A change log is a record of all the</p><p>changes that have been made to a system, such as software updates, bug fixes, configuration</p><p>modifications, etc. A change log should contain information such as the date and time of the change,</p><p>the description and purpose of the change, the person or service who made the change, and the</p><p>approval status of the change. A complete change log helps to ensure that the system is secure,</p><p>reliable, and compliant with the relevant standards and regulations.</p><p>An IS auditor evaluating the change management process must select a sample from the change log</p><p>to verify that the changes are properly authorized, documented, tested, and implemented. However,</p><p>before selecting a sample, the auditor must ensure that the change log is complete and accurate,</p><p>meaning that it contains all the changes that have been made to the system and that there are no</p><p>missing, duplicated, or falsified entries. To do this, the auditor can use a technique called backward</p><p>tracing, which involves taking the last change from the system and tracing it back to the log. This way,</p><p>the auditor can check if the change is recorded in the log with all the relevant details and if there are</p><p>any gaps or inconsistencies in the log. If the last change from the system is not found in the log or</p><p>does not match with the log entry, it indicates that the change log is incomplete or inaccurate.</p><p>The other options are not as good as option D. Interviewing change management personnel about</p><p>completeness (option A) is not a reliable way to confirm the change log is complete because it relies</p><p>on subjective opinions and self-reported information, which may not be truthful or accurate. Taking an</p><p>item from the log and tracing it back to the system (option B) is a technique called forward tracing,</p><p>which can be used to verify that a specific change in the log has been implemented in the system.</p><p>However, this technique does not confirm that all changes in the system are recorded in the log.</p><p>Obtaining management attestation of completeness (option C) is not a sufficient way to confirm the</p><p>change log is complete because it does not provide any evidence or verification of completeness.</p><p>Management attestation may also be biased or influenced by conflicts of interest.</p><p>70 / 81</p><p>https://www.dumpsinfo.com/</p><p>References:</p><p>IS Audit Basics: Auditing Data Privacy</p><p>Audit Logging: What It Is & How It Works | Datadog</p><p>Change Management for SOC: Risks, Controls, Audits, Guidance Turn auditing on or off | Microsoft</p><p>Learn</p><p>#118 | ITGC- System Change (Audit) Log Review - A2Q2</p><p>160.A disaster recovery plan (DRP) should include steps for:</p><p>A. assessing and quantifying risk.</p><p>B. negotiating contracts with disaster planning consultants.</p><p>C. identifying application control requirements.</p><p>D. obtaining replacement supplies.</p><p>Answer: D</p><p>Explanation:</p><p>A disaster recovery plan (DRP) is a set of detailed, documented guidelines that outline a business’</p><p>critical assets and explain how the organization will respond to unplanned incidents. Unplanned</p><p>incidents or disasters typically include cyberattacks, system failures, power outages, natural</p><p>disasters, equipment failures, or infrastructure damage1. A DRP aims to minimize the impact of a</p><p>disaster on the business continuity, data integrity, and service delivery of the organization. A DRP</p><p>also helps the organization recover from a disaster as quickly and efficiently as possible.</p><p>A DRP should include steps for obtaining replacement supplies, as this is an essential part of</p><p>restoring the normal operation of the organization after a disaster. Replacement supplies may include</p><p>hardware, software, data, network components, office equipment, or other resources that are needed</p><p>to resume the business functions and processes that were disrupted by the disaster. Obtaining</p><p>replacement supplies may involve contacting vendors, suppliers, or partners; activating backup or</p><p>alternative systems; or purchasing or renting new equipment. A DRP should identify the sources,</p><p>locations, and costs of the replacement supplies, as well as the procedures and responsibilities for</p><p>acquiring and installing them.</p><p>The other three options are not steps that a DRP should include, as they are either part of the pre-</p><p>disaster planning process or not directly related to the disaster recovery objectives. Assessing and</p><p>quantifying risk is a step that should be done before creating a DRP, as it helps identify the potential</p><p>threats and vulnerabilities that could affect the organization and determine the likelihood and impact</p><p>of each scenario2. Negotiating contracts with disaster planning consultants is also a pre-disaster</p><p>activity that may help the organization design, implement, test, and maintain a DRP with external</p><p>expertise and guidance3. Identifying application control requirements is not a step in a DRP, but</p><p>rather a part of the application development and maintenance process that ensures the quality,</p><p>security, and reliability of the software applications used by the organization. Therefore, obtaining</p><p>replacement supplies is the correct answer.</p><p>References:</p><p>What is a Disaster Recovery Plan? + Complete Checklist</p><p>Risk Assessment - ISACA</p><p>Disaster Recovery Planning - ISACA</p><p>[Application Controls - ISACA]</p><p>161.Which of the following would MOST effectively help to reduce the number of repealed incidents in</p><p>an organization?</p><p>A. Testing incident response plans with a</p><p>wide range of scenarios</p><p>B. Prioritizing incidents after impact assessment.</p><p>C. Linking incidents to problem management activities</p><p>D. Training incident management teams on current incident trends</p><p>71 / 81</p><p>https://www.dumpsinfo.com/</p><p>Answer: C</p><p>Explanation:</p><p>Linking incidents to problem management activities would most effectively help to reduce the number</p><p>of repeated incidents in an organization, because problem management aims to identify and eliminate</p><p>the root causes of incidents and prevent their recurrence. Testing incident response plans, prioritizing</p><p>incidents, and training incident management teams are all good practices, but they do not directly</p><p>address the issue of repeated incidents.</p><p>References: ISACA ITAF 3rd Edition Section 3600</p><p>162.What is the BEST way to reduce the risk of inaccurate or misleading data proliferating through</p><p>business intelligence systems?</p><p>A. Establish rules for converting data from one format to another</p><p>B. Implement data entry controls for new and existing applications</p><p>C. Implement a consistent database indexing strategy</p><p>D. Develop a metadata repository to store and access metadata</p><p>Answer: A</p><p>Explanation:</p><p>The best way to reduce the risk of inaccurate or misleading data proliferating through business</p><p>intelligence systems is to establish rules for converting data from one format to another, because this</p><p>ensures that the data quality and integrity are maintained throughout the data transformation process.</p><p>Data conversion rules define the standards, procedures, and methods for transforming data from</p><p>different sources and formats into a common format and structure that can be used by the business</p><p>intelligence systems12. Implementing data entry controls for new and existing applications,</p><p>implementing a consistent database indexing strategy, and developing a metadata repository to store</p><p>and access metadata are not the best ways to reduce the risk of inaccurate or misleading data</p><p>proliferating through business intelligence systems, because they do not address the issue of data</p><p>conversion, which is a critical step in the data integration process for business intelligence systems.</p><p>References: 1: CISA Review Manual (Digital Version), Chapter 4, Section 4.3.3 2: CISA Online</p><p>Review Course, Module 4, Lesson 3</p><p>163.1.An IT balanced scorecard is the MOST effective means of monitoring:</p><p>A. governance of enterprise IT.</p><p>B. control effectiveness.</p><p>C. return on investment (ROI).</p><p>D. change management effectiveness.</p><p>Answer: A</p><p>Explanation:</p><p>An IT balanced scorecard is a strategic management tool that aligns IT objectives with business goals</p><p>and measures the performance of IT processes using key performance indicators (KPIs). It is the</p><p>most effective means of monitoring governance of enterprise IT, which is the process of ensuring that</p><p>IT supports the organization’s strategy and objectives. Governance of enterprise IT covers aspects</p><p>such as IT value delivery, IT risk management, IT resource management, and IT performance</p><p>measurement. An IT balanced scorecard can help monitor these aspects and provide feedback to</p><p>improve IT governance.</p><p>References: ISACA Frameworks: Blueprints for Success, CISA Review Manual (Digital Version)</p><p>164.In which phase of the internal audit process is contact established with the individuals</p><p>responsible for the business processes in scope for review?</p><p>A. Planning phase</p><p>72 / 81</p><p>https://www.dumpsinfo.com/</p><p>B. Execution phase</p><p>C. Follow-up phase</p><p>D. Selection phase</p><p>Answer: A</p><p>Explanation:</p><p>The planning phase is the stage of the internal audit process where contact is established with the</p><p>individuals responsible for the business processes in scope for review. The planning phase involves</p><p>defining the objectives, scope, and criteria of the audit, as well as identifying the key risks and</p><p>controls related to the audited area. The planning phase also involves communicating with the</p><p>auditee to obtain relevant information, documents, and data, as well as to schedule interviews,</p><p>walkthroughs, and meetings. The planning phase aims to ensure that the audit team has a clear</p><p>understanding of the audited area and its context, and that the audit plan is aligned with the</p><p>expectations and needs of the auditee and other stakeholders.</p><p>The execution phase is the stage of the internal audit process where the audit team performs the</p><p>audit procedures according to the audit plan. The execution phase involves testing the design and</p><p>operating effectiveness of the controls, collecting and analyzing evidence, documenting the audit</p><p>work and results, and identifying any issues or findings. The execution phase aims to provide</p><p>sufficient and appropriate evidence to support the audit conclusions and recommendations.</p><p>The follow-up phase is the stage of the internal audit process where the audit team monitors and</p><p>verifies the implementation of the corrective actions agreed upon by the auditee in response to the</p><p>audit findings. The follow-up phase involves reviewing the evidence provided by the auditee,</p><p>conducting additional tests or interviews if necessary, and evaluating whether the corrective actions</p><p>have adequately addressed the root causes of the findings. The follow-up phase aims to ensure that</p><p>the auditee has taken timely and effective actions to improve its processes and controls.</p><p>The selection phase is not a standard stage of the internal audit process, but it may refer to the</p><p>process of selecting which areas or functions to audit based on a risk assessment or an annual audit</p><p>plan. The selection phase involves evaluating the inherent and residual risks of each potential</p><p>auditable area, considering the impact, likelihood, and frequency of those risks, as well as other</p><p>factors such as regulatory requirements, stakeholder expectations, previous audit results, and</p><p>available resources. The selection phase aims to prioritize and allocate the audit resources to those</p><p>areas that present the highest risks or opportunities for improvement.</p><p>Therefore, option A is the correct answer.</p><p>References:</p><p>Stages and phases of internal audit - piranirisk.com</p><p>Step-by-Step Internal Audit Checklist | AuditBoard</p><p>Audit Process | The Office of Internal Audit - University of Oregon</p><p>165.An organization's enterprise architecture (EA) department decides to change a legacy system's</p><p>components while maintaining its original functionality.</p><p>Which of the following is MOST important for an IS auditor to understand when reviewing this</p><p>decision?</p><p>A. The current business capabilities delivered by the legacy system</p><p>B. The proposed network topology to be used by the redesigned system</p><p>C. The data flows between the components to be used by the redesigned system</p><p>D. The database entity relationships within the legacy system</p><p>Answer: A</p><p>Explanation:</p><p>When reviewing an enterprise architecture (EA) department’s decision to change a legacy system’s</p><p>components while maintaining its original functionality, an IS auditor should understand the current</p><p>business capabilities delivered by the legacy system, as this would help to evaluate whether the</p><p>change is justified, feasible, and aligned with the business goals and needs. The proposed network</p><p>73 / 81</p><p>https://www.dumpsinfo.com/</p><p>topology to be used by the redesigned system, the data flows between the components to be used by</p><p>the redesigned system, and the database entity relationships within the legacy system are technical</p><p>details that are less relevant for an IS auditor to understand when reviewing this decision.</p><p>References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2</p><p>166.Which audit approach is MOST helpful in optimizing the use of IS audit resources?</p><p>A. Agile auditing</p><p>B. Continuous auditing</p><p>C. Outsourced auditing</p><p>D. Risk-based auditing</p><p>Answer: D</p><p>Explanation:</p><p>Risk-based auditing is an audit approach that focuses on the analysis and management of risk within</p><p>an organization. Risk-based auditing helps identify and prioritize the areas or processes that pose the</p><p>highest risk to the organization’s objectives</p><p>and allocate audit resources accordingly. Risk-based</p><p>auditing also helps provide assurance and advisory services related to the organization’s risk</p><p>management processes and controls. By using risk-based auditing, internal auditors can optimize the</p><p>use of their audit resources and add value to the organization.</p><p>Agile auditing, continuous auditing, and outsourced auditing are not audit approaches that are most</p><p>helpful in optimizing the use of IS audit resources. Agile auditing is a flexible and iterative audit</p><p>methodology that adapts to changing circumstances and stakeholder needs. Continuous auditing is a</p><p>method of performing audit activities on a real-time or near-real-time basis using automated tools and</p><p>techniques. Outsourced auditing is a practice of contracting external auditors to perform some or all of</p><p>the internal audit functions. These audit methods may have some advantages or disadvantages</p><p>depending on the context and objectives of the audit, but they do not necessarily optimize the use of</p><p>IS audit resources.</p><p>167.When a data center is attempting to restore computing facilities at an alternative site following a</p><p>disaster, which of the following should be restored FIRST?</p><p>A. Data backups</p><p>B. Decision support system</p><p>C. Operating system</p><p>D. Applications</p><p>Answer: C</p><p>Explanation:</p><p>When a data center is attempting to restore computing facilities at an alternative site following a</p><p>disaster, the operating system should be restored FIRST.</p><p>Here’s why:</p><p>168.Which of the following is the BEST indication to an IS auditor that management's post-</p><p>implementation review was effective?</p><p>A. Lessons learned were documented and applied.</p><p>B. Business and IT stakeholders participated in the post-implementation review.</p><p>C. Post-implementation review is a formal phase in the system development life cycle (SDLC).</p><p>D. Internal audit follow-up was completed without any findings.</p><p>Answer: A</p><p>Explanation:</p><p>The best indication to an IS auditor that management’s post-implementation review was effective is</p><p>that lessons learned were documented and applied, as this shows that the management has</p><p>identified and addressed the issues and gaps that arose during the implementation, and has</p><p>74 / 81</p><p>https://www.dumpsinfo.com/</p><p>improved the processes and practices for future projects. Business and IT stakeholders participating</p><p>in the post-implementation review is a good practice, but it does not guarantee that the review was</p><p>effective or that the outcomes were implemented. Post-implementation review being a formal phase</p><p>in the system development life cycle (SDLC) is a requirement, but it does not ensure that the review</p><p>was effective or that the outcomes were implemented. Internal audit follow-up being completed</p><p>without any findings is a desirable result, but it does not indicate that the management’s post-</p><p>implementation review was effective or that the outcomes were implemented.</p><p>References: CISA Review Manual (Digital Version), Chapter 3: Information Systems Acquisition,</p><p>Development and Implementation, Section 3.2: Project Management Practices1</p><p>169.Which of the following should be the FRST step when developing a data toes prevention (DIP)</p><p>solution for a large organization?</p><p>A. Identify approved data workflows across the enterprise.</p><p>B. Conduct a threat analysis against sensitive data usage.</p><p>C. Create the DLP pcJc.es and templates</p><p>D. Conduct a data inventory and classification exercise</p><p>Answer: D</p><p>Explanation:</p><p>The first step when developing a data loss prevention (DLP) solution for a large organization is to</p><p>conduct a data inventory and classification exercise. This step is essential to identify the types,</p><p>locations, owners, and sensitivity levels of the data that need to be protected by the DLP solution. A</p><p>data inventory and classification exercise helps to define the scope, objectives, and requirements of</p><p>the DLP solution, as well as to prioritize the data protection efforts based on the business value and</p><p>risk of the data. A data inventory and classification exercise also enables the organization to comply</p><p>with relevant laws and regulations regarding data privacy and security.</p><p>The other options are not the first step when developing a DLP solution, but rather subsequent steps</p><p>that depend on the outcome of the data inventory and classification exercise. Identifying approved</p><p>data workflows across the enterprise is a step that helps to design and implement the DLP policies</p><p>and controls that match the business processes and data flows. Conducting a threat analysis against</p><p>sensitive data usage is a step that helps to assess and mitigate the risks associated with data</p><p>leakage, theft, or misuse. Creating the DLP policies and templates is a step that helps to enforce the</p><p>data protection rules and standards across the organization.</p><p>References:</p><p>ISACA CISA Review Manual 27th Edition (2019), page 247 Data Loss Prevention?Next Steps -</p><p>ISACA1</p><p>What is data loss prevention (DLP)? | Microsoft Security</p><p>170.The FIRST step in an incident response plan is to:</p><p>A. validate the incident.</p><p>B. notify the head of the IT department.</p><p>C. isolate systems impacted by the incident.</p><p>D. initiate root cause analysis.</p><p>Answer: A</p><p>Explanation:</p><p>The first step in an incident response plan is typically preparation12. However, among the options</p><p>provided, validating the incident would be the first step. This involves confirming that a security event</p><p>is actually an incident3. It’s important to verify the event to avoid wasting resources on false</p><p>positives.</p><p>References:</p><p>Incident Response Plan: Frameworks and Steps - CrowdStrike What is Incident Response? Plan and</p><p>75 / 81</p><p>https://www.dumpsinfo.com/</p><p>Steps | Microsoft Security What Are the Phases of an Incident Response Plan? - ISC2 Blog</p><p>171.Which of the following should be of GREATEST concern to an |$ auditor reviewing data</p><p>conversion and migration during the implementation of a new application system?</p><p>A. The change management process was not formally documented</p><p>B. Backups of the old system and data are not available online</p><p>C. Unauthorized data modifications occurred during conversion,</p><p>D. Data conversion was performed using manual processes</p><p>Answer: C</p><p>Explanation:</p><p>The finding that should be of greatest concern to an IS auditor reviewing data conversion and</p><p>migration during the implementation of a new application system is that unauthorized data</p><p>modifications occurred during conversion. Data conversion and migration is a process that involves</p><p>transferring data from one system to another, ensuring its accuracy, completeness, integrity, and</p><p>usability. Unauthorized data modifications during conversion can result in data loss, corruption,</p><p>inconsistency, or duplication, which can affect the functionality, performance, reliability, and security</p><p>of the new system. Unauthorized data modifications can also have serious business implications,</p><p>such as affecting decision making, reporting, compliance, customer service, and revenue. The IS</p><p>auditor should verify that adequate controls are in place to prevent, detect, and correct unauthorized</p><p>data modifications during conversion, such as access control, data validation, reconciliation, audit</p><p>trail, and backup and recovery. The other findings (A, B and D) are less concerning, as they can be</p><p>mitigated by documenting the change management process, restoring the backups of the old system</p><p>and data from offline storage, or automating the data conversion process.</p><p>References: CISA Review Manual (Digital Version), Chapter 3: Information Systems Acquisition,</p><p>Development & Implementation, Section 3.4: System Implementation</p><p>172.Which of the following is the PRIMARY reason for using a digital signature?</p><p>A. Provide availability to the transmission</p><p>B. Authenticate the sender of a message</p><p>C. Provide confidentiality to the transmission</p><p>D. Verify the integrity of the data and the identity of the recipient</p><p>Answer: B</p><p>Explanation:</p><p>A digital signature is a mathematical algorithm that validates the authenticity and integrity of a</p><p>message or document by generating a</p><p>unique hash of the message or document and encrypting it</p><p>using the sender’s private key1. The primary reason for using a digital signature is to authenticate the</p><p>sender of a message, as only the sender has access to their private key and can produce a valid</p><p>signature2. A digital signature also verifies the integrity of the data, as any modification to the</p><p>message or document will result in a different hash value and invalidate the signature1. However, a</p><p>digital signature does not provide availability or confidentiality to the transmission, as it does not</p><p>prevent denial-of-service attacks or encrypt the entire message or document3.</p><p>References</p><p>1: Understanding Digital Signatures | CISA</p><p>2: Signature Verification | CISA</p><p>3: SECFND: Digital Signatures from Skillsoft | NICCS</p><p>173.Which of the following is MOST helpful for understanding an organization’s key driver to</p><p>modernize application platforms?</p><p>A. Vendor software inventories</p><p>76 / 81</p><p>https://www.dumpsinfo.com/</p><p>B. Network architecture diagrams</p><p>C. System-wide incident reports</p><p>D. Inventory of end-of-life software</p><p>Answer: D</p><p>174.Which of the following should an IS auditor recommend be done FIRST when an organization is</p><p>planning to implement an IT compliance program?</p><p>A. Identify staff training needs related to compliance requirements.</p><p>B. Analyze historical compliance-related audit findings.</p><p>C. Research and purchase an industry-recognized IT compliance tool</p><p>D. Identify applicable laws, regulations, and standards.</p><p>Answer: D</p><p>175.Which of the following is the BEST disposal method for flash drives that previously stored</p><p>confidential data?</p><p>A. Destruction</p><p>B. Degaussing</p><p>C. Cryptographic erasure</p><p>D. Overwriting</p><p>Answer: A</p><p>176.Which of the following provides the MOST reliable audit evidence on the validity of transactions in</p><p>a financial application?</p><p>A. Walk-through reviews</p><p>B. Substantive testing</p><p>C. Compliance testing</p><p>D. Design documentation reviews</p><p>Answer: B</p><p>Explanation:</p><p>Substantive testing provides the most reliable audit evidence on the validity of transactions in a</p><p>financial application. Substantive testing is an audit procedure that examines the financial statements</p><p>and supporting documentation to see if they contain errors or misstatements. Substantive testing can</p><p>help to verify that the transactions recorded in the financial application are authorized, complete,</p><p>accurate, and properly classified. Substantive testing can include methods such as vouching,</p><p>confirmation, analytical procedures, or physical examination.</p><p>177.Which of the following is the MOST important benefit of involving IS audit when implementing</p><p>governance of enterprise IT?</p><p>A. Identifying relevant roles for an enterprise IT governance framework</p><p>B. Making decisions regarding risk response and monitoring of residual risk</p><p>C. Verifying that legal, regulatory, and contractual requirements are being met</p><p>D. Providing independent and objective feedback to facilitate improvement of IT processes</p><p>Answer: D</p><p>Explanation:</p><p>The most important benefit of involving IS audit when implementing governance of enterprise IT is</p><p>providing independent and objective feedback to facilitate improvement of IT processes. Governance</p><p>of enterprise IT is the process of ensuring that IT supports the organization’s strategy, goals, and</p><p>objectives in an effective, efficient, ethical, and compliant manner. IS audit can provide value to</p><p>77 / 81</p><p>https://www.dumpsinfo.com/</p><p>governance of enterprise IT by assessing the alignment of IT with business needs, evaluating the</p><p>performance and value delivery of IT, identifying risks and issues related to IT, recommending</p><p>corrective actions and best practices, and monitoring the implementation and effectiveness of IT</p><p>governance activities. IS audit can also provide assurance that IT governance processes are</p><p>designed and operating in accordance with relevant standards, frameworks, laws, regulations, and</p><p>contractual obligations. Identifying relevant roles for an enterprise IT governance framework is a</p><p>benefit of involving IS audit when implementing governance of enterprise IT, but not the most</p><p>important one. IS audit can help define and clarify the roles and responsibilities of various</p><p>stakeholders involved in IT governance, such as board members, senior management, business</p><p>units, IT function, external parties, etc. IS audit can also help ensure that these roles are aligned with</p><p>the organization’s strategy, goals, and objectives, and that they have adequate authority,</p><p>accountability, communication, and reporting mechanisms. However, this benefit is more related to</p><p>the design phase of IT governance implementation than to the ongoing monitoring and improvement</p><p>phase. Making decisions regarding risk response and monitoring of residual risk is a benefit of</p><p>involving IS audit when implementing governance of enterprise IT, but not the most important one. IS</p><p>audit can help identify and assess the risks associated with IT activities and processes, such as</p><p>strategic risks, operational risks, compliance risks, security risks, etc. IS audit can also help evaluate</p><p>the effectiveness of risk management practices and controls implemented by management to mitigate</p><p>or reduce these risks. However, this benefit is more related to the assurance function of IS audit than</p><p>to its advisory function. Verifying that legal, regulatory, and contractual requirements are being met is</p><p>a benefit of involving IS audit when implementing governance of enterprise IT, but not the most</p><p>important one. IS audit can help verify that IT activities and processes comply with applicable laws,</p><p>regulations, and contractual obligations, such as data protection laws, privacy laws, cybersecurity</p><p>laws, industry standards, service level agreements, etc. IS audit can also help identify and report any</p><p>instances of noncompliance or violations that could result in legal or reputational consequences for</p><p>the organization. However, this benefit is more related to the assurance function of IS audit than to its</p><p>advisory function.</p><p>References: ISACA CISA Review Manual 27th Edition, page 283</p><p>178.Which of the following is the BEST source of information for an IS auditor to use as a baseline to</p><p>assess the adequacy of an organization's privacy policy?</p><p>A. Historical privacy breaches and related root causes</p><p>B. Globally accepted privacy best practices</p><p>C. Local privacy standards and regulations</p><p>D. Benchmark studies of similar organizations</p><p>Answer: C</p><p>Explanation:</p><p>The best source of information for an IS auditor to use as a baseline to assess the adequacy of an</p><p>organization’s privacy policy is the local privacy standards and regulations. Privacy standards and</p><p>regulations are legal requirements that specify how personal data should be collected, processed,</p><p>stored, shared, and disposed of by organizations. By using local privacy standards and regulations as</p><p>a baseline, the IS auditor can ensure that the organization’s privacy policy complies with the</p><p>applicable laws and protects the rights and interests of data subjects. Historical privacy breaches and</p><p>related root causes, globally accepted privacy best practices, and benchmark studies of similar</p><p>organizations are useful sources of information for improving an organization’s privacy policy, but</p><p>they are not as authoritative and relevant as local privacy standards and</p><p>regulations.</p><p>References: CISA Review Manual (Digital Version): Chapter 2 - Governance and Management of</p><p>Information Technology</p><p>78 / 81</p><p>https://www.dumpsinfo.com/</p><p>179.When building or upgrading enterprise cryptographic infrastructure, which of the following is the</p><p>MOST critical requirement for growing business environments?</p><p>A. Service discovery</p><p>B. Backup and restoration capabilities</p><p>C. Network throttling</p><p>D. Scalable architectures and systems</p><p>Answer: D</p><p>180.The following findings are the result of an IS auditor's post-implementation review of a newly</p><p>implemented system.</p><p>Which of the following findings is of GREATEST significance?</p><p>A. A lessons-learned session was</p><p>never conducted.</p><p>B. The projects 10% budget overrun was not reported to senior management.</p><p>C. Measurable benefits were not defined.</p><p>D. Monthly dashboards did not always contain deliverables.</p><p>Answer: C</p><p>Explanation:</p><p>A post-implementation review (PIR) is a process to evaluate whether the objectives of the project</p><p>were met, determine how effectively this was achieved, learn lessons for the future, and ensure that</p><p>the organisation gets the most benefit from the implementation of projects1. A PIR is an important tool</p><p>for assessing the success and value of a project, as well as identifying the areas for improvement and</p><p>best practices for future projects.</p><p>One of the key elements of a PIR is to measure the benefits of the project against the expected</p><p>outcomes and benefits that were defined at the beginning of the project. Measurable benefits are the</p><p>quantifiable and verifiable results or outcomes that the project delivers to the organisation or its</p><p>stakeholders, such as increased revenue, reduced costs, improved quality, enhanced customer</p><p>satisfaction, or compliance with regulations2. Measurable benefits should be aligned with the</p><p>organisation’s strategy, vision, and goals, and should be SMART (specific, measurable, achievable,</p><p>relevant, and time-bound).</p><p>The finding that measurable benefits were not defined is of greatest significance among the four</p><p>findings, because it implies that:</p><p>The project did not have a clear and agreed-upon purpose, scope, objectives, and deliverables The</p><p>project did not have a valid and realistic business case or justification for its initiation and</p><p>implementation</p><p>The project did not have a robust and effective monitoring and evaluation mechanism to track its</p><p>progress, performance, and impact</p><p>The project did not have a reliable and transparent way to demonstrate its value proposition and</p><p>return on investment to the organisation or its stakeholders</p><p>The project did not have a meaningful and actionable way to learn from its achievements and</p><p>challenges, and to improve its processes and practices</p><p>Therefore, an IS auditor should recommend that measurable benefits are defined for any project</p><p>before its implementation, and that they are reviewed and reported regularly during and after the</p><p>project’s completion.</p><p>The other possible findings are:</p><p>A lessons-learned session was never conducted: This is a significant finding, but not as significant as</p><p>the lack of measurable benefits. A lessons-learned session is a process of capturing and</p><p>documenting the knowledge, experience, and feedback gained from a project, both positive and</p><p>negative. A lessons-learned session helps to identify the strengths and weaknesses of the project</p><p>management process, as well as the best practices and lessons for future projects. A lessons-learned</p><p>session should be conducted at the end of each project phase or milestone, as well as at the end of</p><p>the project. However, even without a formal lessons-learned session, some learning may still occur</p><p>79 / 81</p><p>https://www.dumpsinfo.com/</p><p>informally or implicitly among the project team members or stakeholders.</p><p>The projects 10% budget overrun was not reported to senior management: This is a significant</p><p>finding, but not as significant as the lack of measurable benefits. A budget overrun is a situation</p><p>where the actual cost of a project exceeds its planned or estimated cost. A budget overrun may</p><p>indicate poor planning, estimation, or control of the project resources, or unexpected changes or risks</p><p>that occurred during the project implementation. A budget overrun should be reported to senior</p><p>management as soon as possible, along with the reasons for it and the corrective actions taken or</p><p>proposed. However, a budget overrun may not necessarily affect the quality or value of the project</p><p>deliverables or outcomes if they are still within acceptable standards or expectations. Monthly</p><p>dashboards did not always contain deliverables: This is a significant finding, but not as significant as</p><p>the lack of measurable benefits. A dashboard is a visual tool that displays key performance indicators</p><p>(KPIs) or metrics related to a project’s progress, status, or results. A dashboard helps to monitor and</p><p>communicate the performance of a project to various stakeholders in a concise and clear manner. A</p><p>dashboard should include deliverables as one of its components, along with other elements such as</p><p>schedule, budget, quality, risks, issues, or benefits. However, even without deliverables in monthly</p><p>dashboards, some information about them may still be available from other sources such as reports</p><p>or documents.</p><p>References: 1: What is Post-Implementation Review in Project Management? 2: The role &</p><p>importance of the Post Implementation Review</p><p>181.Which of the following would be an IS auditor's BEST recommendation to senior management</p><p>when several IT initiatives are found to be misaligned with the organization's strategy?</p><p>A. Define key performance indicators (KPIs) for IT.</p><p>B. Modify IT initiatives that do not map to business strategies.</p><p>C. Reassess the return on investment (ROI) for the IT initiatives.</p><p>D. Reassess IT initiatives that do not map to business strategies.</p><p>Answer: D</p><p>182.Which of the following is the BEST justification for deferring remediation testing until the next</p><p>audit?</p><p>A. The auditor who conducted the audit and agreed with the timeline has left the organization.</p><p>B. Management's planned actions are sufficient given the relative importance of the observations.</p><p>C. Auditee management has accepted all observations reported by the auditor.</p><p>D. The audit environment has changed significantly.</p><p>Answer: D</p><p>Explanation:</p><p>Deferring remediation testing until the next audit is justified only when there are significant changes in</p><p>the audit environment that affect the relevance or validity of the audit observations and</p><p>recommendations. For example, if there are changes in the business processes, systems,</p><p>regulations,</p><p>or risks that require a new audit scope or approach. The other options are not valid justifications for</p><p>deferring remediation testing, as they do not address the timeliness or quality of the audit follow-up</p><p>process. The auditor who conducted the audit and agreed with the timeline has left the organization</p><p>does not affect the responsibility of the audit function to ensure that remediation testing is performed</p><p>as planned. Management’s planned actions are sufficient given the relative importance of the</p><p>observations does not guarantee that management will actually implement those actions or that they</p><p>will be effective in addressing the audit issues. Auditee management has accepted all observations</p><p>reported by the auditor does not eliminate the need for verification of remediation actions by an</p><p>independent party.</p><p>References: CISA Review Manual (Digital Version), Chapter 2, Section 2.4</p><p>80 / 81</p><p>https://www.dumpsinfo.com/</p><p>Powered by TCPDF (www.tcpdf.org)</p><p>81 / 81</p><p>https://www.dumpsinfo.com/</p><p>http://www.tcpdf.org</p><p>as it still needs to monitor and review</p><p>the performance and compliance of the outsourcing vendor with respect to disaster recovery</p><p>objectives and standards.</p><p>References: CISA Review Manual (Digital Version), [ISACA Auditing Standards]</p><p>19.An IS auditor is concerned that unauthorized access to a highly sensitive data center might be</p><p>gained by piggybacking or tailgating.</p><p>Which of the following is the BEST recommendation? (Choose Correct answer and give explanation</p><p>8 / 81</p><p>https://www.dumpsinfo.com/</p><p>from CISA Certification - Information Systems Auditor official book)</p><p>A. Biometrics</p><p>B. Procedures for escorting visitors</p><p>C. Airlock entrance</p><p>D. Intruder alarms</p><p>Answer: C</p><p>Explanation:</p><p>The best recommendation to prevent unauthorized access to a highly sensitive data center by</p><p>piggybacking or tailgating is to use an airlock entrance. An airlock entrance is a type of access control</p><p>system that consists of two doors that are interlocked, so that only one door can be opened at a time.</p><p>This prevents an unauthorized person from following an authorized person into the data center</p><p>without being detected. An airlock entrance can also be integrated with other security measures, such</p><p>as biometrics, card readers, or PIN pads, to verify the identity and authorization of each person</p><p>entering the data center.</p><p>Biometrics (option A) is a method of verifying the identity of a person based on their physical or</p><p>behavioral characteristics, such as fingerprints, iris scans, or voice recognition. Biometrics can</p><p>provide a high level of security, but they are not sufficient to prevent piggybacking or tailgating, as an</p><p>unauthorized person can still follow an authorized person who has been authenticated by the</p><p>biometric system.</p><p>Procedures for escorting visitors (option B) is a policy that requires all visitors to the data center to be</p><p>accompanied by an authorized employee at all times. This can help prevent unauthorized access by</p><p>visitors, but it does not address the risk of piggybacking or tailgating by other employees or</p><p>contractors who may have legitimate access to the building but not to the data center.</p><p>Intruder alarms (option D) are devices that detect and alert when an unauthorized person enters a</p><p>restricted area. Intruder alarms can provide a deterrent and a response mechanism for unauthorized</p><p>access, but they are not effective in preventing piggybacking or tailgating, as they rely on the</p><p>detection of the intruder after they have already entered the data center.</p><p>References: 1: CISA Certification | Certified Information Systems Auditor | ISACA 2: CISA Certified</p><p>Information Systems Auditor Study Guide, 4th Edition 3: CISA - Certified Information Systems Auditor</p><p>Study Guide [Book]</p><p>20.Which of the following is the BEST source of information to determine the required level of data</p><p>protection on a file server?</p><p>A. Data classification policy and procedures</p><p>B. Access rights of similar file servers</p><p>C. Previous data breach incident reports</p><p>D. Acceptable use policy and privacy statements</p><p>Answer: A</p><p>Explanation:</p><p>The best source of information to determine the required level of data protection on a file server is the</p><p>data classification policy and procedures, which define the criteria and methods for classifying data</p><p>according to its sensitivity, value, and criticality, and specify the appropriate security measures and</p><p>controls for each data category. Data classification policy and procedures help to ensure that data is</p><p>protected in proportion to its importance and risk exposure. Access rights of similar file servers,</p><p>previous data breach incident reports, and acceptable use policy and privacy statements are not</p><p>sufficient or reliable sources of information to determine the required level of data protection on a file</p><p>server, as they do not provide clear and consistent guidance on how to classify and protect data.</p><p>References: CISA Review Manual (Digital Version), Chapter 5: Protection of Information Assets,</p><p>Section 5.1: Information Asset Security Framework</p><p>9 / 81</p><p>https://www.dumpsinfo.com/</p><p>21.An organization conducted an exercise to test the security awareness level of users by sending an</p><p>email offering a cash reward 10 those who click on a link embedded in the body of the email.</p><p>Which of the following metrics BEST indicates the effectiveness of awareness training?</p><p>A. The number of users deleting the email without reporting because it is a phishing email</p><p>B. The number of users clicking on the link to learn more about the sender of the email</p><p>C. The number of users forwarding the email to their business unit managers</p><p>D. The number of users reporting receipt of the email to the information security team</p><p>Answer: D</p><p>Explanation:</p><p>The metric that best indicates the effectiveness of awareness training is the number of users reporting</p><p>receipt of the email to the information security team. This shows that the users are able to recognize</p><p>and report a phishing email, which is a common social engineering technique used by attackers to</p><p>trick users into revealing sensitive information or installing malicious software. The other metrics do</p><p>not demonstrate a high level of security awareness, as they either ignore, follow, or forward the</p><p>phishing email, which could expose the organization to potential risks.</p><p>References: CISA Review Manual, 27th Edition, page 326</p><p>22.The PRIMARY focus of a post-implementation review is to verify that:</p><p>A. enterprise architecture (EA) has been complied with.</p><p>B. user requirements have been met.</p><p>C. acceptance testing has been properly executed.</p><p>D. user access controls have been adequately designed.</p><p>Answer: B</p><p>Explanation:</p><p>The primary focus of a post-implementation review is to verify that user requirements have been met.</p><p>User requirements are specifications that define what users need or expect from a system or service,</p><p>such as functionality, usability, reliability, etc. User requirements are usually gathered and</p><p>documented at the beginning of a project, and used as a basis for designing, developing, testing, and</p><p>implementing a system or service. A post-implementation review is an evaluation that assesses</p><p>whether a system or service meets its objectives and delivers its expected benefits after it has been</p><p>implemented. The primary focus of a post-implementation review is to verify that user requirements</p><p>have been met, as this can indicate whether the system or service satisfies the user needs and</p><p>expectations, provides value and quality to the users, and supports the user goals and tasks.</p><p>Enterprise architecture (EA) has been complied with is a possible focus of a post-implementation</p><p>review, but it is not the primary one. EA is a framework that defines how an organization’s business</p><p>processes, information systems, and technology infrastructure are aligned and integrated to support</p><p>its vision and strategy. EA has been complied with, as this can indicate whether the system or service</p><p>fits with the organization’s current and future state, and follows the organization’s standards and</p><p>principles. Acceptance testing has been properly executed is a possible focus of a post-</p><p>implementation review, but it is not the primary one. Acceptance testing is a process that verifies</p><p>whether a system or service meets the user requirements and expectations before it is accepted by</p><p>the users or stakeholders. Acceptance testing has been properly executed, as this can indicate</p><p>whether the system or service has been tested and validated by the users or stakeholders, and</p><p>whether any issues or defects have been identified and resolved. User access controls have been</p><p>adequately designed is a possible focus of a post-implementation review, but it is not the primary one.</p><p>User access controls are mechanisms that ensure that only authorized users can access or use a</p><p>system or service, and prevent unauthorized access or use. User access controls have been</p><p>adequately designed, as this can indicate whether the system or service has appropriate security and</p><p>privacy measures in place, and whether any risks</p><p>or threats have been mitigated.</p><p>10 / 81</p><p>https://www.dumpsinfo.com/</p><p>23.In an online application which of the following would provide the MOST information about the</p><p>transaction audit trail?</p><p>A. File layouts</p><p>B. Data architecture</p><p>C. System/process flowchart</p><p>D. Source code documentation</p><p>Answer: C</p><p>Explanation:</p><p>The most information about the transaction audit trail in an online application can be obtained by</p><p>reviewing the system/process flowchart. A system/process flowchart is a diagram that illustrates the</p><p>sequence of steps, activities, or events that occur within or affect a system or process. A</p><p>system/process flowchart can provide the most information about the transaction audit trail in an</p><p>online application, by showing how transactions are initiated, processed, recorded, and completed,</p><p>and identifying the inputs, outputs, controls, and dependencies involved in each transaction. File</p><p>layouts are specifications that define how data are structured or organized on a file or database. File</p><p>layouts can provide some information about the transaction audit trail in an online application, by</p><p>showing what data elements are stored or retrieved for each transaction, but they do not provide</p><p>information about how transactions are executed or tracked. Data architecture is a framework that</p><p>defines how data are collected, stored, managed, and used within an organization or system. Data</p><p>architecture can provide some information about the transaction audit trail in an online application, by</p><p>showing what data sources, models, standards, and policies are used for each transaction, but they</p><p>do not provide information about how transactions are performed or monitored. Source code</p><p>documentation is a description or explanation of the source code of a software program or</p><p>application. Source code documentation can provide some information about the transaction audit</p><p>trail in an online application, by showing what logic, algorithms, or functions are used for each</p><p>transaction, but they do not provide information about how transactions are handled or audited.</p><p>24.An IS audit reveals that an organization operating in business continuity mode during a pandemic</p><p>situation has not performed a simulation test of the business continuity plan (BCP).</p><p>Which of the following is the auditor's BEST course of action?</p><p>A. Confirm the BCP has been recently updated.</p><p>B. Review the effectiveness of the business response.</p><p>C. Raise an audit issue for the lack of simulated testing.</p><p>D. Interview staff members to obtain commentary on the BCP's effectiveness.</p><p>Answer: B</p><p>Explanation:</p><p>This is because the auditor’s primary objective is to evaluate the adequacy and performance of the</p><p>business continuity plan (BCP) in ensuring the continuity and resilience of the organization’s critical</p><p>functions and processes during a disruption. The auditor should review the actual results and</p><p>outcomes of the business response, such as the recovery time, recovery point, service level,</p><p>customer satisfaction, and incident management, and compare them with the predefined objectives</p><p>and criteria of the BCP. The auditor should also identify and analyze any gaps, issues, or lessons</p><p>learned from the business response, and provide recommendations for improvement12.</p><p>Answer A. Confirm the BCP has been recently updated. is not the best answer, because it is not</p><p>directly related to the auditor’s course of action. Confirming the BCP has been recently updated is a</p><p>part of the audit planning and scoping process, not the audit execution or reporting process. The</p><p>auditor should confirm the BCP has been recently updated before conducting the audit, not after</p><p>revealing that a simulation test has not been performed. Moreover, confirming the BCP has been</p><p>recently updated does not provide sufficient evidence of the effectiveness of the business</p><p>response12.</p><p>Answer C. Raise an audit issue for the lack of simulated testing. is not the best answer, because it is</p><p>11 / 81</p><p>https://www.dumpsinfo.com/</p><p>not relevant to the auditor’s course of action. Raising an audit issue for the lack of simulated testing</p><p>is a part of the audit reporting and follow-up process, not the audit execution or evaluation process.</p><p>The auditor should raise an audit issue for the lack of simulated testing after reviewing the</p><p>effectiveness of the business response, not before or instead of doing so. Furthermore, raising an</p><p>audit issue for the lack of simulated testing does not address the root cause or impact of the problem,</p><p>nor does it provide any constructive feedback or guidance for improvement12.</p><p>Answer D. Interview staff members to obtain commentary on the BCP’s effectiveness. is not the best</p><p>answer, because it is not sufficient to guide the auditor’s course of action. Interviewing staff members</p><p>to obtain commentary on the BCP’s effectiveness is a part of the audit evidence collection and</p><p>analysis process, not the audit evaluation or conclusion process. The auditor should interview staff</p><p>members to obtain commentary on the BCP’s effectiveness as one of the sources of information, not</p><p>as the only or main source of information. Additionally, interviewing staff members to obtain</p><p>commentary on the BCP’s effectiveness may be subjective, biased, or incomplete, and may not</p><p>reflect the actual performance or outcomes of the business response12.</p><p>References:</p><p>Business Continuity Management Audit/Assurance Program Business Continuity Plan Testing: Types</p><p>and Best Practices</p><p>25.An IS auditor is providing input to an RFP to acquire a financial application system.</p><p>Which of the following is MOST important for the auditor to recommend?</p><p>A. The application should meet the organization's requirements.</p><p>B. Audit trails should be included in the design.</p><p>C. Potential suppliers should have experience in the relevant area.</p><p>D. Vendor employee background checks should be conducted regularly.</p><p>Answer: B</p><p>Explanation:</p><p>This is because audit trails are records of system activity and user actions that can provide evidence</p><p>of the validity and integrity of transactions and data in a financial application system. Audit trails can</p><p>help to ensure compliance with laws, regulations, policies, and standards, as well as to detect and</p><p>prevent fraud, errors, or misuse of information. Audit trails can also facilitate auditing, monitoring, and</p><p>evaluation of the financial application system’s performance and controls1.</p><p>The application should meet the organization’s requirements (A) is not the best answer, because it is</p><p>a general and obvious criterion that applies to any application system acquisition, not a specific and</p><p>important recommendation for a financial application system. The organization’s requirements should</p><p>be clearly defined and documented in the RFP, but they may not necessarily include audit trails as a</p><p>design feature.</p><p>Potential suppliers should have experience in the relevant area © is not the best answer, because it is</p><p>a factor that affects the selection of the supplier, not the design of the financial application system.</p><p>The experience and reputation of potential suppliers should be evaluated and verified during the RFP</p><p>process, but they may not guarantee that the supplier will include audit trails in the design.</p><p>Vendor employee background checks should be conducted regularly (D) is not the best answer,</p><p>because it is a measure that affects the security and trustworthiness of the vendor, not the design of</p><p>the financial application system. Vendor employee background checks should be performed as part of</p><p>the vendor management and due diligence process, but they may not ensure that the vendor will</p><p>include audit trails in the design.</p><p>26.Which of the following is the GREATEST risk associated with hypervisors in virtual environments?</p><p>A. Availability issues</p><p>B. Virtual sprawl</p><p>C. Single point of failure</p><p>12 / 81</p><p>https://www.dumpsinfo.com/</p><p>D. Lack of patches</p><p>Answer: C</p><p>Explanation:</p><p>A single point of failure is a component or system that, if it fails, will cause the entire system</p><p>to stop</p><p>functioning. In virtual environments, the hypervisor is the software layer that enables multiple virtual</p><p>machines to run on a single physical host. If the hypervisor is compromised, corrupted, or</p><p>unavailable, all the virtual machines running on that host will be affected. This can result in data loss,</p><p>downtime, or security breaches.</p><p>References</p><p>ISACA CISA Review Manual, 27th Edition, page 254</p><p>Virtualization: What are the security risks?</p><p>What Is a Hypervisor? (Definition, Types, Risks)</p><p>27.An IS auditor will be testing accounts payable controls by performing data analytics on the entire</p><p>population of transactions.</p><p>Which of the following is MOST important for the auditor to confirm when sourcing the population</p><p>data?</p><p>A. The data is taken directly from the system.</p><p>B. There is no privacy information in the data.</p><p>C. The data can be obtained in a timely manner.</p><p>D. The data analysis tools have been recently updated.</p><p>Answer: A</p><p>Explanation:</p><p>The most important thing for the auditor to confirm when sourcing the population data for testing</p><p>accounts payable controls by performing data analytics is that the data is taken directly from the</p><p>system. Taking the data directly from the system can help ensure that the data is authentic, complete,</p><p>and accurate, and that it has not been manipulated or modified by any intermediary sources or</p><p>processes. The other options are not as important as taking the data directly from the system, as they</p><p>do not affect the validity or reliability of the data. There is no privacy information in the data is a</p><p>privacy concern that can help protect the confidentiality and integrity of personal or sensitive data, but</p><p>it does not affect the accuracy or completeness of the data. The data can be obtained in a timely</p><p>manner is a logistical concern that can help facilitate the efficiency and effectiveness of the data</p><p>analytics process, but it does not affect the authenticity or accuracy of the data. The data analysis</p><p>tools have been recently updated is a technical concern that can help enhance the functionality and</p><p>performance of the data analytics tools, but it does not affect the validity or reliability of the data.</p><p>References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2</p><p>28.Which of the following is the PRIMARY purpose of obtaining a baseline image during an operating</p><p>system audit?</p><p>A. To identify atypical running processes</p><p>B. To verify antivirus definitions</p><p>C. To identify local administrator account access</p><p>D. To verify the integrity of operating system backups</p><p>Answer: A</p><p>Explanation:</p><p>The primary purpose of obtaining a baseline image during an operating system audit is to identify</p><p>atypical running processes. A baseline image is a snapshot of the normal state and configuration of</p><p>an operating system, including the processes that are expected to run on it. By comparing the current</p><p>state of the operating system with the baseline image, an IS auditor can detect any deviations or</p><p>anomalies that may indicate unauthorized or malicious activity, such as malware infection, privilege</p><p>13 / 81</p><p>https://www.dumpsinfo.com/</p><p>escalation, or data exfiltration. A baseline image can also help an IS auditor to assess the</p><p>performance and efficiency of the operating system, as well as its compliance with security standards</p><p>and policies.</p><p>Verifying antivirus definitions (option B) is not the primary purpose of obtaining a baseline image,</p><p>although it may be a part of the baseline configuration. Antivirus definitions are the files that contain</p><p>the signatures and rules for detecting and removing malware. An IS auditor may verify that the</p><p>antivirus definitions are up to date and consistent across the operating system, but this does not</p><p>require obtaining a baseline image.</p><p>Identifying local administrator account access (option C) is not the primary purpose of obtaining a</p><p>baseline image, although it may be a part of the baseline configuration. Local administrator accounts</p><p>are user accounts that have full control over the operating system and its resources. An IS auditor</p><p>may identify and review the local administrator accounts to ensure that they are properly secured and</p><p>authorized, but this does not require obtaining a baseline image.</p><p>Verifying the integrity of operating system backups (option D) is not the primary purpose of obtaining</p><p>a baseline image, although it may be a part of the backup process. Operating system backups are</p><p>copies of the operating system data and settings that can be used to restore the system in case of</p><p>failure or disaster. An IS auditor may verify that the operating system backups are complete,</p><p>accurate, and accessible, but this does not require obtaining a baseline image.</p><p>References: Linux security and system hardening checklist: CISA Certification | Certified Information</p><p>Systems Auditor | ISACA: CISA Certified Information Systems Auditor Study Guide, 4th Edition: CISA</p><p>- Certified Information Systems Auditor Study Guide [Book]</p><p>29.The BEST way to evaluate the effectiveness of a newly developed application is to:</p><p>A. perform a post-implementation review-</p><p>B. analyze load testing results.</p><p>C. perform a secure code review.</p><p>D. review acceptance testing results.</p><p>Answer: D</p><p>Explanation:</p><p>The best way to evaluate the effectiveness of a newly developed application is to review acceptance</p><p>testing results. Acceptance testing is a process of verifying that the application meets the specified</p><p>requirements and expectations of the users and stakeholders. Acceptance testing results can provide</p><p>evidence of the functionality, usability, reliability, performance, security and quality of the application.</p><p>Performing a post-implementation review, analyzing load testing results, and performing a secure</p><p>code review are also important activities for evaluating an application, but they are not as</p><p>comprehensive or conclusive as acceptance testing results.</p><p>References: Info Technology & Systems Resources | COBIT, Risk, Governance … - ISACA, IT</p><p>Governance and Process Maturity</p><p>30.The FIRST step in auditing a data communication system is to determine:</p><p>A. traffic volumes and response-time criteria</p><p>B. physical security for network equipment</p><p>C. the level of redundancy in the various communication paths</p><p>D. business use and types of messages to be transmitted</p><p>Answer: D</p><p>Explanation:</p><p>The first step in auditing a data communication system is to determine the business use and types of</p><p>messages to be transmitted. This is because the auditor needs to understand the purpose, scope,</p><p>and objectives of the data communication system, as well as the nature, volume, and sensitivity of the</p><p>data being transmitted. This will help the auditor to identify the risks, controls, and audit criteria for the</p><p>14 / 81</p><p>https://www.dumpsinfo.com/</p><p>data communication system. Traffic volumes and response-time criteria, physical security for network</p><p>equipment, and the level of redundancy in the various communication paths are important aspects of</p><p>a data communication system, but they are not the first step in auditing it. They depend on the</p><p>business use and types of messages to be transmitted, and they may vary according to different</p><p>scenarios and requirements.</p><p>References: CISA Review Manual (Digital Version), [ISACA Auditing Standards]</p><p>31.What is the GREATEST concern for an IS auditor reviewing contracts for licensed software that</p><p>executes a critical business process?</p><p>A. The contract does not contain a right-to-audit clause.</p><p>B. An operational level agreement (OLA) was not negotiated.</p><p>C. Several vendor deliverables missed the commitment date.</p><p>D. Software escrow was not negotiated.</p><p>Answer: D</p><p>Explanation:</p><p>The greatest concern for an IS auditor reviewing contracts for licensed software that executes a</p><p>critical business process is that software escrow was not negotiated. Software escrow is an</p><p>arrangement where a third-party holds a copy of the source code and documentation of a licensed</p><p>software in a secure location. The software escrow agreement specifies the conditions under which</p><p>the</p><p>licensee can access the escrowed materials, such as in case of bankruptcy, termination, or</p><p>breach of contract by the licensor. Software escrow is important for ensuring the continuity and</p><p>availability of a critical business process that depends on a licensed software. Without software</p><p>escrow, the licensee may face significant risks and challenges in maintaining, modifying, or</p><p>recovering the software in case of any disruption or dispute with the licensor.</p><p>References:</p><p>CISA Review Manual (Digital Version)</p><p>CISA Questions, Answers & Explanations Database</p><p>32.Which of the following would be MOST useful to an IS auditor when making recommendations to</p><p>enable continual improvement of IT processes over time?</p><p>A. Benchmarking studies</p><p>B. Maturity model</p><p>C. IT risk register</p><p>D. IT incident log</p><p>Answer: B</p><p>33.Which of the following findings would be of GREATEST concern to an IS auditor assessing an</p><p>organization's patch management process?</p><p>A. The organization's software inventory is not complete.</p><p>B. Applications frequently need to be rebooted for patches to take effect.</p><p>C. Software vendors are bundling patches.</p><p>D. Testing patches takes significant time.</p><p>Answer: A</p><p>Explanation:</p><p>The organization’s software inventory is not complete. This finding would be of greatest concern to</p><p>an IS auditor assessing an organization’s patch management process because:</p><p>A software inventory is a list of all the software assets that an organization owns, uses, or manages.</p><p>A software inventory is essential for effective patch management, as it helps identify the software that</p><p>needs to be updated, the patches that are available, and the dependencies and compatibility issues</p><p>15 / 81</p><p>https://www.dumpsinfo.com/</p><p>that may arise. Without a complete software inventory, an organization may miss some critical</p><p>patches, expose itself to security risks, and waste resources on unnecessary or redundant patches.</p><p>Applications frequently need to be rebooted for patches to take effect. This finding would be of</p><p>moderate concern to an IS auditor assessing an organization’s patch management process because:</p><p>Rebooting applications for patches to take effect is a common and expected practice in some cases,</p><p>especially for operating system or kernel patches. However, frequent reboots may indicate that the</p><p>organization is not applying patches in a timely or efficient manner, or that the patches are not well-</p><p>designed or tested. Frequent reboots may also cause disruption to the business operations and user</p><p>experience, and increase the risk of data loss or corruption.</p><p>Software vendors are bundling patches. This finding would be of low concern to an IS auditor</p><p>assessing an organization’s patch management process because:</p><p>Bundling patches is a practice where software vendors combine multiple patches into a single</p><p>package or update. Bundling patches can have some advantages, such as reducing the number of</p><p>downloads and installations, simplifying the patch management process, and ensuring consistency</p><p>and compatibility among patches. However, bundling patches can also have some disadvantages,</p><p>such as increasing the size and complexity of the updates, delaying the delivery of critical patches,</p><p>and introducing new bugs or vulnerabilities.</p><p>Testing patches takes significant time. This finding would be of low concern to an IS auditor</p><p>assessing an organization’s patch management process because:</p><p>Testing patches is a vital step in the patch management process, as it helps ensure that the patches</p><p>are functional, secure, and compatible with the existing software and hardware environment. Testing</p><p>patches can take significant time, depending on the scope, complexity, and frequency of the patches.</p><p>However, testing patches is a necessary investment to avoid potential problems or failures that could</p><p>result from applying untested or faulty patches.</p><p>References:</p><p>Best practices for patch management</p><p>Server Patch Management: Best Practices and Tools</p><p>11 Key Steps of the Patch Management Process</p><p>34.Which of the following should be of GREATEST concern to an IS auditor conducting an audit of an</p><p>organization that recently experienced a ransomware attack?</p><p>A. Antivirus software was unable to prevent the attack even though it was properly updated</p><p>B. The most recent security patches were not tested prior to implementation</p><p>C. Backups were only performed within the local network</p><p>D. Employees were not trained on cybersecurity policies and procedures</p><p>Answer: C</p><p>Explanation:</p><p>The greatest concern to an IS auditor conducting an audit of an organization that recently</p><p>experienced a ransomware attack is that backups were only performed within the local network. This</p><p>means that the backups could have been encrypted or deleted by the ransomware, making it</p><p>impossible to restore the data and systems without paying the ransom or losing the data. Backups are</p><p>a critical part of the recovery process from a ransomware attack, and they should be performed</p><p>frequently, securely, and off-site or in the cloud to ensure their availability and integrity.</p><p>The other options are not as concerning as option C, although they may also indicate some security</p><p>weaknesses. Antivirus software was unable to prevent the attack even though it was properly</p><p>updated, but this is not surprising given that ransomware variants are constantly evolving and</p><p>antivirus software may not be able to detect them all. The most recent security patches were not</p><p>tested prior to implementation, but this is a trade-off between security and availability that may be</p><p>justified depending on the severity and urgency of the patches. Employees were not trained on</p><p>cybersecurity policies and procedures, but this is a preventive measure that may not have prevented</p><p>the attack if it was initiated by other means such as phishing or exploiting vulnerabilities.</p><p>16 / 81</p><p>https://www.dumpsinfo.com/</p><p>References:</p><p>10: Infrastructure-as-a-Service Security Responsibilities - CloudTweaks</p><p>5: 3 steps to prevent and recover from ransomware | Microsoft Security Blog</p><p>7: How to Recover From a Ransomware Attack - eSecurityPlanet</p><p>35.Which of the following controls helps to ensure that data extraction queries run by the database</p><p>administrator (DBA) are monitored?</p><p>A. Restricting access to DBA activities</p><p>B. Performing periodic access reviews</p><p>C. Storing logs of database access</p><p>D. Reviewing activity logs of the DBA</p><p>Answer: D</p><p>36.Which of the following is the MOST effective way for an organization to help ensure agreed-upon</p><p>action plans from an IS audit will be implemented?</p><p>A. Ensure sufficient audit resources are allocated,</p><p>B. Communicate audit results organization-wide.</p><p>C. Ensure ownership is assigned.</p><p>D. Test corrective actions upon completion.</p><p>Answer: C</p><p>Explanation:</p><p>The most effective way for an organization to help ensure agreed-upon action plans from an IS audit</p><p>will be implemented is to ensure ownership is assigned. This means that the management of the</p><p>audited area should accept responsibility for implementing the action plans and report on their</p><p>progress and completion to the audit committee or senior management. This will ensure</p><p>accountability, commitment, and follow-up for the audit recommendations34.</p><p>References: 3: CISA Review Manual (Digital Version), Chapter 1: The Process of Auditing Information</p><p>Systems, Section 1.6: Reporting, page 41 4: CISA Online Review Course, Module 1: The Process of</p><p>Auditing Information</p><p>Systems, Lesson 1.6: Reporting</p><p>37.An IS auditor is conducting a review of a data center.</p><p>Which of the following observations could indicate an access control Issue?</p><p>A. Security cameras deployed outside main entrance</p><p>B. Antistatic mats deployed at the computer room entrance</p><p>C. Muddy footprints directly inside the emergency exit</p><p>D. Fencing around facility is two meters high</p><p>Answer: C</p><p>Explanation:</p><p>An IS auditor is conducting a review of a data center. An observation that could indicate an access</p><p>control issue is muddy footprints directly inside the emergency exit. Access control is a process that</p><p>ensures that only</p><p>authorized entities or individuals can access or use an information system or</p><p>resource, and prevents unauthorized access or use. Access control can be implemented using</p><p>various methods or mechanisms, such as physical, logical, administrative, etc. Muddy footprints</p><p>directly inside the emergency exit could indicate an access control issue, as they could suggest that</p><p>someone has entered the data center through the emergency exit without proper authorization or</p><p>authentication, and potentially compromised the security or integrity of the data center. Security</p><p>cameras deployed outside main entrance is not an observation that could indicate an access control</p><p>issue, but rather a control that could enhance access control, as security cameras are devices that</p><p>17 / 81</p><p>https://www.dumpsinfo.com/</p><p>capture and record video footage of the surroundings, and can help monitor and deter unauthorized</p><p>access or activity. Antistatic mats deployed at the computer room entrance is not an observation that</p><p>could indicate an access control issue, but rather a control that could prevent static electricity</p><p>damage, as antistatic mats are devices that dissipate or reduce static charges from people or objects,</p><p>and can help protect electronic equipment from electrostatic discharge (ESD). Fencing around facility</p><p>is two meters high is not an observation that could indicate an access control issue, but rather a</p><p>control that could improve physical security, as fencing is a barrier that encloses or surrounds an</p><p>area, and can help prevent unauthorized entry or intrusion.</p><p>38.What is the FIRST step when creating a data classification program?</p><p>A. Categorize and prioritize data.</p><p>B. Develop data process maps.</p><p>C. Categorize information by owner.</p><p>D. Develop a policy.</p><p>Answer: D</p><p>Explanation:</p><p>The first step when creating a data classification program is to develop a policy (D). A data</p><p>classification policy is a document that defines the purpose, scope, objectives, roles, responsibilities,</p><p>and procedures of the data classification program. A data classification policy is essential for</p><p>establishing the governance framework, standards, and guidelines for the data classification process.</p><p>A data classification policy also helps to communicate the expectations and benefits of the data</p><p>classification program to the stakeholders, such as data owners, users, custodians, and auditors12.</p><p>Categorizing and prioritizing data (A) is not the first step when creating a data classification program,</p><p>but the third step. Categorizing and prioritizing data involves defining and applying the criteria and</p><p>labels for classifying data based on its sensitivity, value, and risk. For example, data can be</p><p>categorized into public, internal, confidential, or restricted levels. Categorizing and prioritizing data</p><p>helps to identify and protect the most critical and sensitive data assets of the organization12.</p><p>Developing data process maps (B) is not the first step when creating a data classification program,</p><p>but the fourth step. Developing data process maps involves documenting and analyzing the flow and</p><p>lifecycle of data within the organization. Data process maps show how data is created, collected,</p><p>stored, processed, transmitted, used, shared, archived, and disposed of. Developing data process</p><p>maps helps to understand the context and dependencies of data, as well as to identify and mitigate</p><p>any potential risks or issues related to data quality, security, or compliance12.</p><p>Categorizing information by owner © is not the first step when creating a data classification program,</p><p>but the second step. Categorizing information by owner involves assigning roles and responsibilities</p><p>for each type of data based on its ownership and stewardship. Data owners are the individuals or</p><p>entities that have the authority and accountability for the data. Data stewards are the individuals or</p><p>entities that have the operational responsibility for managing and maintaining the data. Data</p><p>custodians are the individuals or entities that have the technical responsibility for implementing and</p><p>enforcing the security and access controls for the data12.</p><p>References:</p><p>7 Steps to Effective Data Classification | CDW</p><p>Data Classification: The Basics and a 6-Step Checklist - NetApp</p><p>39.An IS auditor is reviewing security controls related to collaboration tools for a business unit</p><p>responsible for intellectual property and patents.</p><p>Which of the following observations should be of MOST concern to the auditor?</p><p>A. Training was not provided to the department that handles intellectual property and patents</p><p>B. Logging and monitoring for content filtering is not enabled.</p><p>C. Employees can share files with users outside the company through collaboration tools.</p><p>18 / 81</p><p>https://www.dumpsinfo.com/</p><p>D. The collaboration tool is hosted and can only be accessed via an Internet browser</p><p>Answer: B</p><p>Explanation:</p><p>The observation that should be of most concern to the auditor when reviewing security controls</p><p>related to collaboration tools for a business unit responsible for intellectual property and patents is</p><p>that employees can share files with users outside the company through collaboration tools.</p><p>Collaboration tools are software or hardware devices that enable users to communicate, cooperate,</p><p>and coordinate with each other on a common task or project. Collaboration tools can facilitate</p><p>information sharing and knowledge exchange among users, but they can also pose security risks if</p><p>not properly controlled or managed. Employees can share files with users outside the company</p><p>through collaboration tools, as this can compromise the security and confidentiality of intellectual</p><p>property and patents, which are valuable and sensitive assets of the organization. Employees may</p><p>share files with unauthorized or untrusted users who may misuse or disclose the intellectual property</p><p>and patents, either intentionally or unintentionally. This can cause harm or damage to the</p><p>organization, such as loss of competitive advantage, reputation, revenue, or legal rights. Training was</p><p>not provided to the department that handles intellectual property and patents is a possible observation</p><p>that could indicate a security issue related to collaboration tools for a business unit responsible for</p><p>intellectual property and patents, but it is not the most concerning one. Training is an activity that</p><p>educates and instructs users on how to use collaboration tools effectively and securely, such as how</p><p>to access, share, store, and protect information using collaboration tools. Training was not provided to</p><p>the department that handles intellectual property and patents, as this can affect the awareness and</p><p>competence of users on collaboration tools, and increase the likelihood of errors or mistakes that may</p><p>compromise the security or quality of information. However, this observation may not be directly</p><p>related to collaboration tools, as it may apply to any information system or resource used by the</p><p>department. Logging and monitoring for content filtering is not enabled is a possible observation that</p><p>could indicate a security issue related to collaboration tools for a business unit responsible for</p><p>intellectual property and patents, but it is not the most concerning one. Logging and monitoring are</p><p>processes that record and analyze the events or activities that occur on an information system or</p><p>network, such as user actions, system operations, data changes, errors, alerts, etc. Content filtering is</p><p>a technique that blocks or allows access to certain types of information based on predefined criteria</p><p>or rules, such as keywords, categories, sources, etc. Logging and monitoring for content filtering is</p><p>not enabled, as this can affect the auditability, accountability, and visibility of collaboration tools, and</p><p>prevent detection or investigation of security incidents or violations related to information sharing</p><p>using collaboration tools. However, this observation may not be specific to collaboration tools, as it</p><p>may affect any information</p><p>system or network that uses content filtering. The collaboration tool is</p><p>hosted and can only be accessed via an Internet browser is a possible observation that could indicate</p><p>a security issue related to collaboration tools for a business unit responsible for intellectual property</p><p>and patents, but it is not the most concerning one. A hosted collaboration tool is a type of cloud-based</p><p>service that provides collaboration functionality over the Internet without requiring installation or</p><p>maintenance on local devices. An Internet browser is a software application that enables users to</p><p>access and interact with web-based content or services. The collaboration tool is hosted and can only</p><p>be accessed via an Internet browser, as this can affect the availability and reliability of collaboration</p><p>tools, and introduce security or privacy risks for information sharing using collaboration tools.</p><p>However, this observation may not be unique to</p><p>collaboration tools, as it may apply to any cloud-based service that uses an Internet browser.</p><p>40.An IS auditor would MOST likely recommend that IT management use a balanced scorecard to:</p><p>A. indicate whether the organization meets quality standards.</p><p>B. ensure that IT staff meet performance requirements.</p><p>C. train and educate IT staff.</p><p>D. assess IT functions and processes.</p><p>19 / 81</p><p>https://www.dumpsinfo.com/</p><p>Answer: D</p><p>Explanation:</p><p>A balanced scorecard is a strategic planning framework that companies use to assign priority to their</p><p>products, projects, and services; communicate about their targets or goals; and plan their routine</p><p>activities1. The scorecard enables companies to monitor and measure the success of their strategies</p><p>to determine how well they have performed. A balanced scorecard for IT management can help</p><p>assess IT functions and processes by defining four perspectives: financial, customer, internal</p><p>business process, and learning and growth2. These perspectives can help IT management align their</p><p>IT objectives with the organization’s vision and mission, identify and prioritize the key performance</p><p>indicators (KPIs) for IT, and evaluate the effectiveness and efficiency of IT operations and services3.</p><p>References 1: Balanced Scorecard - Overview, Four Perspectives 2: The IT Balanced Scorecard</p><p>(BSC) Explained - BMC Software 3: A BALANCED SCORECARD (BSC) FOR IT PERFORMANCE</p><p>MANAGEMENT - SAS Support</p><p>41.Which of the following is a PRIMARY responsibility of an IT steering committee?</p><p>A. Prioritizing IT projects in accordance with business requirements</p><p>B. Reviewing periodic IT risk assessments</p><p>C. Validating and monitoring the skill sets of IT department staff</p><p>D. Establishing IT budgets for the business</p><p>Answer: A</p><p>Explanation:</p><p>A primary responsibility of an IT steering committee is prioritizing IT projects in accordance with</p><p>business requirements, as this ensures that IT resources are allocated to support the strategic</p><p>objectives and needs of the organization. Reviewing periodic IT risk assessments, validating and</p><p>monitoring the skill sets of IT department staff, and establishing IT budgets for the business are</p><p>important activities, but they are not the primary responsibility of an IT steering committee. They may</p><p>be delegated to other IT governance bodies or functions within the organization.</p><p>References: CISA Review Manual (Digital Version), Chapter 1: Information Systems</p><p>Auditing Process, Section 1.2: IT Governance</p><p>42.During a review, an IS auditor discovers that corporate users are able to access cloud-based</p><p>applications and data from any Internet-connected web browser.</p><p>Which of the following is the auditor's BEST recommendation to help prevent unauthorized access?</p><p>A. Utilize strong anti-malware controls on all computing devices.</p><p>B. Update security policies and procedures.</p><p>C. Implement an intrusion detection system (IDS).</p><p>D. Implement multi-factor authentication.</p><p>Answer: D</p><p>43.When assessing the overall effectiveness of an organization's disaster recovery planning process,</p><p>which of the following is MOST important for the IS auditor to verify?</p><p>A. Management contracts with a third party for warm site services.</p><p>B. Management schedules an annual tabletop exercise.</p><p>C. Management documents and distributes a copy of the plan to all personnel.</p><p>D. Management reviews and updates the plan annually or as changes occur.</p><p>Answer: D</p><p>Explanation:</p><p>The overall effectiveness of an organization’s disaster recovery planning process depends on how</p><p>well the plan reflects the current and future needs and risks of the organization, and how well the plan</p><p>20 / 81</p><p>https://www.dumpsinfo.com/</p><p>is tested, communicated, and maintained. Among the four options given, the most important one for</p><p>the IS auditor to verify is that management reviews and updates the plan annually or as changes</p><p>occur.</p><p>A disaster recovery plan is not a static document that can be created once and forgotten. It is a</p><p>dynamic and evolving process that requires regular review and update to ensure that it remains</p><p>relevant, accurate, and effective. A disaster recovery plan should be reviewed and updated at least</p><p>annually, or whenever there are significant changes in the organization’s structure, operations,</p><p>environment, or regulations. These changes could affect the business impact analysis, risk</p><p>assessment, recovery objectives, recovery strategies, roles and responsibilities, or resources of the</p><p>disaster recovery plan. If the plan is not updated to reflect these changes, it could become obsolete,</p><p>incomplete, or inconsistent, and fail to meet the organization’s recovery needs or expectations.</p><p>The other three options are not as important as reviewing and updating the plan, although they may</p><p>also contribute to the effectiveness of the disaster recovery planning process. Contracting with a third</p><p>party for warm site services is a possible recovery strategy that involves using a partially equipped</p><p>facility that can be quickly activated in case of a disaster. However, this strategy may not be suitable</p><p>or sufficient for every organization or scenario, and it does not guarantee the success of the disaster</p><p>recovery plan. Scheduling an annual tabletop exercise is a good practice that involves simulating a</p><p>disaster scenario and testing the plan in a hypothetical setting. However, this exercise may not be</p><p>enough to evaluate the feasibility or readiness of the plan, and it should be complemented by other</p><p>types of tests, such as walkthroughs, drills, or full-scale exercises. Documenting and distributing a</p><p>copy of the plan to all personnel is an essential step that ensures that everyone involved in or affected</p><p>by the plan is aware of their roles and responsibilities, and has access to the relevant information and</p><p>instructions. However, this step alone does not ensure that the plan is understood or followed by all</p><p>personnel, and it should be accompanied by proper training, education, and awareness programs.</p><p>Therefore, reviewing and updating the plan annually or as changes occur is the best answer.</p><p>44.Which type of testing is used to identify security vulnerabilities in source code in the development</p><p>environment?</p><p>A. Interactive application security testing (IAST)</p><p>B. Runtime application self-protection (RASP)</p><p>C. Dynamic analysis security testing (DAST)</p><p>D. Static analysis security testing (SAST)</p><p>Answer: D</p><p>45.An IS auditor learns the organization has experienced several server failures in its distributed</p><p>environment.</p><p>Which of the following is the BEST recommendation to limit the potential impact of server failures in</p><p>the future?</p><p>A. Redundant pathways</p><p>B. Clustering</p><p>C. Failover power</p><p>D. Parallel testing</p><p>Answer: B</p><p>Explanation:</p><p>Clustering is a technique that allows multiple servers to work together as a single system, providing</p><p>high availability, load balancing, and fault tolerance. Clustering can limit the potential impact of server</p><p>failures in a distributed environment, as it can automatically switch the workload to another server in</p><p>the cluster if one server fails, without interrupting the service.</p>