CISA Isaca Certified Information Systems Auditor Free Practice Exam Questions (2025 Updated)

This must be in place before an IS auditor initiates audit follow-up activities, because it indicates that management has acknowledged and accepted the audit findings and recommendations, and has agreed to take corrective actions within a specified timeframe. Audit follow-up activities are the processes and procedures that the IS auditor performs to verify that management has implemented the agreed-upon actions effectively and in a timely manner, and that the audit findings have been resolved or mitigated.

The other options are not required to be in place before an IS auditor initiates audit follow-up activities:

Available resources for the activities included in the action plan. This is a factor that may affect the feasibility and success of the action plan, but it is not a prerequisite for the audit follow-up activities. The IS auditor should assess the availability and adequacy of the resources for the action plan during the audit planning and execution phases, and provide recommendations accordingly. However, the IS auditor does not need to wait for the resources to be available before initiating the audit follow-up activities.

A heat map with the gaps and recommendations displayed in terms of risk. This is a tool that may help the IS auditor prioritize and communicate the gaps and recommendations, but it is not a requirement for the audit follow-up activities. A heat map is a graphical representation of data that uses colors to indicate the level of risk or impact of each gap or recommendation. The IS auditor may use a heat map to support the audit report or presentation, but it does not replace the need for a management response with a committed implementation date.

Supporting evidence for the gaps and recommendations mentioned in the audit report. This is a component that should be included in the audit report, but it is not a condition for the audit follow-up activities. Supporting evidence is the information or data that supports or substantiates the audit findings and recommendations. The IS auditor should collect and document sufficient, reliable, relevant, and useful evidence during the audit execution phase, and present it in the audit report. However, the IS auditor does not need to have supporting evidence in place before initiating the audit follow-up activities.

 A network firewall is a device or software that monitors and controls the incoming and outgoing network traffic based on predefined rules. A network firewall can help reduce the risk of denial of service (DoS) attacks, which are attempts to overwhelm a system or network with excessive requests or traffic, by filtering or blocking unwanted or malicious packets. A SQL injection attack is a type of code injection attack that exploits a vulnerability in a web application’s database query, by inserting malicious SQL statements into the input fields. A phishing attack is a type of social engineering attack that attempts to trick users into revealing sensitive information or installing malware, by sending fraudulent emails or messages that impersonate legitimate entities. An insider attack is a type of malicious activity that originates from within an organization, such as employees, contractors, or partners, who abuse their access privileges or credentials to compromise the confidentiality, integrity, or availability of information systems or data. A network firewall cannot prevent these types of attacks, as they rely on exploiting human or application weaknesses rather than network vulnerabilities.

Mapping IT processes to roles is an activity that provides an IS auditor with the most insight regarding potential single person dependencies that might exist within the organization. Single person dependencies occur when only one person has the knowledge, skills, or access rights to perform a critical IT function. Mapping IT processes to roles can help to identify such dependencies and assess their impact on the continuity and security of IT operations. The other activities do not provide as much insight into single person dependencies, as they do not show the relationship between IT processes and roles. References: CISA Review Manual, 27th Edition, page 94

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

The most appropriate and effective fire suppression method for an un-staffed computer room is carbon dioxide (CO2). Carbon dioxide is a gaseous clean agent that extinguishes fire by displacing oxygen and reducing the combustion process. Carbon dioxide is suitable for un-staffed computer rooms because it does not leave any residue, damage, or corrosion on the electronic equipment, and it does not require water or other chemicals that could harm the environment or human health. However, carbon dioxide can pose a risk of asphyxiation to any person who may enter the computer room during or after the discharge, so proper safety precautions and warning signs should be in place.

The other options are not as appropriate or effective as carbon dioxide for an un-staffed computer room:

Water sprinkler. This is a common fire suppression method that uses water to cool down and extinguish fire. However, water sprinkler is not suitable for un-staffed computer rooms because it can cause severe damage to the electronic equipment, such as short circuits, corrosion, or data loss. Water sprinkler can also create a risk of electric shock to any person who may enter the computer room during or after the discharge.

Fire extinguishers. These are portable devices that contain a pressurized agent that can be sprayed on a fire to put it out. However, fire extinguishers are not effective for un-staffed computer rooms because they require manual operation by a trained person who can identify the type and location of the fire, and use the appropriate extinguisher. Fire extinguishers can also cause damage to the electronic equipment if they contain water or chemical agents.

Dry pipe. This is a type of sprinkler system that uses pressurized air or nitrogen in the pipes instead of water until a fire is detected. When a fire is detected, the air or nitrogen is released and water flows into the pipes and sprinklers. However, dry pipe is not ideal for un-staffed computer rooms because it still uses water as the extinguishing agent, which can damage the electronic equipment as mentioned above. Dry pipe also has a slower response time than wet pipe sprinkler systems, which can allow the fire to spread more quickly.

 A nondisclosure agreement (NDA) is the best way to protect an organization’s proprietary code during a joint-development activity involving a third party. An NDA is a legal contract that binds the parties involved in a joint-development activity to keep confidential any information, data or materials that are shared or exchanged during the activity. An NDA specifies what constitutes confidential information, how it can be used, disclosed or protected, how long it remains confidential, what are the exceptions and remedies for breach of confidentiality, and other terms and conditions. An NDA can help to protect an organization’s proprietary code from being copied, modified, distributed or exploited by unauthorized parties without its consent or knowledge. The other options are not as effective as option B, as they do not address confidentiality issues specifically. A statement of work (SOW) is a document that defines the scope, objectives, deliverables, tasks, roles, responsibilities, timelines and costs of a joint-development activity, but it does not cover confidentiality issues explicitly. A service level agreement (SLA) is a document that defines the quality, performance and availability standards and metrics for a service provided by one party to another party in a joint-development activity, but it does not cover confidentiality issues explicitly. A privacy agreement is a document that defines how personal information collected from customers or users is collected, used, disclosed and protected by one party or both parties in a joint-development activity, but it does not cover confidentiality issues related to proprietary code. References: CISA Review Manual (Digital Version) , Chapter 3: Information Systems Acquisition, Development & Implementation, Section 3.2: Project Management Practices.

Using analytical tools to produce exception reports from the system and performance monitoring software is the most effective plan of action for a company that purchased and implemented system and performance monitoring software. Exception reports are reports that highlight deviations or anomalies from predefined thresholds or standards. Using analytical tools to produce exception reports can help to reduce the size and complexity of the system and performance monitoring reports, as well as to focus on the most relevant and critical information for review and action. The other options are less effective plans of action, as they may involve unnecessary costs, risks, or efforts. References:

CISA Review Manual (Digital Version), Chapter 4, Section 4.2.21

CISA Review Questions, Answers & Explanations Database, Question ID 219

 The first thing that the audit manager should do when faced with a situation where only 60% of the audit has been completed and the due date is approaching is to determine where delays have occurred. This can help the audit manager to identify and analyze the root causes of the delays, such as unexpected issues, scope changes, resource constraints, communication problems, etc., and evaluate their impact on the audit objectives, scope, quality, and timeline. Based on this analysis, the audit manager can then decide on the best course of action to address the delays and complete the audit successfully. Assigning additional resources to supplement the audit is a possible option forresolving delays in an audit project, but it is not the first thing that the audit manager should do, as it may not be feasible or effective depending on the availability, cost, and suitability of the additional resources. Escalating to the audit committee is a possible option for communicating delays in an audit project and seeking guidance or support from senior management, but it is not the first thing that the audit manager should do, as it may not be necessary or appropriate depending on the severity and urgency of the delays. Extending the audit deadline is a possible option for accommodating delays in an audit project and ensuring sufficient time for completing the audit tasks and activities, but it is not the first thing that the audit manager should do, as it may not be possible or desirable depending on the contractual obligations, stakeholder expectations, and regulatory requirements. 

 The IS quality assurance (QA) group is responsible for ensuring that program changes adhere to established standards. Program changes are modifications made to software applications or systems to fix errors, improve performance, add functionality, or meet changing requirements. Program changes should follow established standards for documentation, authorization, testing, implementation, and review. The IS QA group is responsible for verifying that program changes comply with these standards and meet the expected quality criteria. Designing procedures to protect dataagainst accidental disclosure; ensuring that the output received from system processing is complete; and monitoring the execution of computer processing tasks are not responsibilities of the IS QA group. References: [ISACA CISA Review Manual 27th Edition], page 304.

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

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

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

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

The best way to prevent data leakage from a lost mobile device is data encryption on the mobile device. Data encryption is a technique that transforms data into an unreadable format using a secret key or algorithm. Data encryption protects data from unauthorized access or disclosure in case of loss or theft of a mobile device. Complex password policy for mobile devices, triggering of remote data wipe capabilities, and awareness training for mobile device users are useful measures to enhance data security on mobile devices, but they do not prevent data leakage as effectively as data encryption. A complex password policy can be bypassed by brute force attacks or password cracking tools. Remote data wipe capabilities depend on network connectivity and device power availability. Awareness training for mobile device users can reduce human errors or negligence, but it cannot guarantee compliance or behavior change. References: CISA Review Manual (Digital Version): Chapter 5 - Information Systems Operations and Business Resilience

 Including the data warehouse in the impact analysis for any changes in the source system is the best way to prevent data quality issues caused by changes from a source system. A data warehouse is a centralized repository of integrated data from one or more source systems. An impact analysis is a technique of assessing the potential effects and consequences of a change on the existing system or environment. Including the data warehouse in the impact analysis can help to identify and mitigate any data quality issues that may arise from changes in the source system, such as data inconsistency, incompleteness, or inaccuracy. The other options are less effective ways to prevent data quality issues, as they may involve data quality alerts, approval for changes, or access restrictions. References:

CISA Review Manual (Digital Version), Chapter 5, Section 5.41

CISA Review Questions, Answers & Explanations Database, Question ID 226

Continuous auditing is a method of performing audit-related activities on a real-time or near real-time basis. Continuous auditing is best suited for real-time transactions, such as online banking, e-commerce, or electronic funds transfer, that require immediate verification and assurance. Low-value transactions are not necessarily suitable for continuous auditing, as they may not pose significant risks or require frequent monitoring. Irregular transactions are not suitable for continuous auditing, as they may not occur frequently or consistently enough to justify the use of continuous auditing techniques. Manual transactions are not suitable for continuous auditing, as they may not be captured or processed by automated systems that enable continuous auditing. References:

CISA Review Manual, 27th Edition, pages 307-3081

CISA Review Questions, Answers & Explanations Database, Question ID: 253

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

 The greatest benefit of using a prototyping approach in software development is that it helps to conceptualize and clarify requirements. A prototyping approach is a method of creating a simplified or partial version of a software product to demonstrate its features and functionality. A prototyping approach can help to elicit, validate, and refine the requirements of the software product, as well as to obtain feedback from the users and stakeholders. The other options are not the greatest benefits of using a prototyping approach, but rather possible outcomes or advantages of doing so. References:

CISA Review Manual (Digital Version), Chapter 4, Section 4.3.11

CISA Review Questions, Answers & Explanations Database, Question ID 227

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

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

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

The most effective way for the audit team to leverage the risk management maturity of the organization is to integrate the risk register for audit planning purposes. The risk register is a document that records the identified risks, their likelihood, impact, and mitigation strategies for a project or an organization. By using the risk register, the audit team can align their audit objectives, scope, and procedures with the organization’s risk profile and priorities. This will help the audit team to provide more value-added and relevant assurance and recommendations to the management and stakeholders.

Some of the web sources that support this answer are:

Audit Maturity And Risk Management | Ideagen

Building a Mature Enterprise Risk Management Plan | AuditBoard

CISA CertifiedInformation Systems Auditor – Question0551

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

 The IS auditor’s primary concern when auditing the proposed acquisition of new computer hardware is that a clear business case has been established. A business case is a document that justifies the need, feasibility, and benefits of a proposed project or investment. A clear business case can help to ensure that the acquisition of new computer hardware is aligned with the organization’s goals, objectives, and requirements, and that it provides value for money and return on investment. The other options are not as important as establishing a clear business case, as they do not address the rationale or justification for acquiring new computer hardware. References: CISA Review Manual, 27th Edition, page 467

 Discovery sampling is an appropriate sampling method for an IS auditor who intends to launch an intensive investigation if one exception is found. Discovery sampling is a type of attribute sampling that determines the sample size based on an acceptable risk of not finding at least one occurrence of an attribute when a given rate of occurrence exists in a population. Discovery sampling can be used by an IS auditor who wants to detect fraud or errors that have a low probability but high impacton an audit objective. The other options are not appropriate sampling methods for this purpose, as they may involve judgmental sampling, variable sampling, or stratified sampling. References:

CISA Review Manual (Digital Version), Chapter 2, Section 2.31

CISA ReviewQuestions, Answers & Explanations Database, Question ID 230

The most important input during the planning phase for an audit on the implementation of a bring your own device (BYOD) program is policies including BYOD acceptable user statements. Policies are documents that define the organization’s objectives, requirements, expectations, and responsibilities regarding a specific topic or area. BYOD policies should include acceptable user statements that specify what types of personal devices are allowed to connect to the corporate network, what security measures must be implemented on those devices, what data can be accessed or stored on those devices, what actions must be taken in case of device loss or theft, and what consequences will apply for non-compliance. Policies including BYOD acceptable user statements can provide an IS auditor with a clear understanding of the scope, criteria, and objectivesof the BYOD program audit. Findings from prior audits, results of a risk assessment, and an inventory of personal devices to be connected to the corporate network are also useful inputs for planning a BYOD program audit, but they are not as important as policies including BYOD acceptable user statements. References: ISACA CISA Review Manual 27th Edition, page 381.

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

The greatest concern for an IS auditor when reviewing IT policies and procedures that are not regularly reviewed and updated is that policies and procedures might not reflect current practices. Policies are documents that define the goals, objectives, and guidelines for an organization’s information systems and resources. Procedures are documents that describe the steps, tasks, or activities for implementing or executing policies. Policies and procedures should be regularly reviewed and updated to ensure that they are relevant, accurate, consistent, and effective for the organization’s information systems and resources. Policies and procedures that are not regularly reviewed and updated might not reflect current practices, as they might be outdated, obsolete, or incompatible with the current state or needs of the organization’s information systems and resources. This can cause confusion, inconsistency, inefficiency, or noncompliance among users or stakeholders who rely on policies and procedures for guidance or direction. Policies and procedures might not include new systems and corresponding process changes is a possible concern for an IS auditor when reviewing IT policies and procedures that are not regularly reviewed and updated, but it is not the greatest one. Policies and procedures might not include new systems and corresponding process changes, as they might be unaware of or unresponsive to the introduction or modification of information systems or resources within the organization. This can cause gaps, overlaps, or conflicts among policies and procedures that affect different information systems or resources. 

 Incremental backups are backups that only copy the data that has changed since the last backup, whether it was a full or incremental backup. The main reason to use incremental backups is to minimize the backup time and resources, as they require less storage space and network bandwidth than full backups. Incremental backups can also improve key availability metrics, such as recovery point objective (RPO) and recovery time objective (RTO), but that is not their primary purpose. Reducing costs associated with backups and increasing backup resiliency and redundancy are possible benefits of incremental backups, but they depend on other factors, such as the backup frequency, retention policy, and media type. References: CISA Review Manual (Digital Version): Chapter 5 - Information Systems Operations and Business Resilience

 The auditor’s best course of action when senior management disagrees with some of the facts presented in the draft audit report is to gather evidence to analyze senior management’s objections. The auditor should not revise the assessment, escalate the issue, or finalize the report without changes until they have evaluated the validity and relevance of senior management’s objections and resolved any discrepancies or misunderstandings. The auditor should maintain a professional and objective attitude and seek to present a fair and accurate audit report based on sufficient and appropriate evidence. References:

CISA Review Manual (Digital Version), page 372

CISA Questions,Answers & Explanations Database, question ID 3338

 During an audit of a multinational bank’s disposal process, an IS auditor should be most concerned about backup media being disposed before the end of the retention period. This is because backup media contain sensitive and critical data that may be required for business continuity, legal compliance, or forensic purposes. Disposing backup media prematurely may result in data loss, unavailability, or corruption, which may have severe consequences for the bank’s reputation, operations, and security. Backup media not being reviewed before disposal, degaussing being used instead of physical shredding, and hardware not being destroyed by a certified vendor are also findings that may pose some risks to the bank’s disposal process, but they are not as critical as backup media being disposed before the end of the retention period. References: ISACA CISA Review Manual 27th Edition, page 302.

The condition that would be of most concern to an IS auditor assessing the risk of a successful brute force attack against encrypted data at rest is short key length. A brute force attack is a method of breaking encryption by trying all possible combinations of keys until finding the correct one. The shorter the key length, the easier it is for an attacker to guess or crack the encryption. Random key generation, use of symmetric encryption, and use of asymmetric encryption are not conditions that would increase the risk of a successful brute force attack. In fact, random key generation can enhance security by preventing predictable patterns in key selection. Symmetric encryption and asymmetric encryption are different types of encryption that have their own advantages and disadvantages, but neither is inherently more vulnerable to brute force attacks than the other. References: CISA Review Manual (Digital Version): Chapter 5 - Information Systems Operations and Business Resilience

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

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

CISA Review Questions, Answers & Explanations Database, Question ID 221

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

The greatest concern for an IS auditor when an international organization intends to roll out a global data privacy policy is that local regulations may contradict the policy. Data privacy regulations vary across different countries and regions, and they may impose different or conflicting requirements on how personal data can be collected, processed, stored, transferred, and disclosed. The organization should ensure that its global data privacy policy complies with the applicable local regulations in each jurisdiction where it operates, or risk facing legal sanctions or reputational damage. Requirements may become unreasonable, but this is not a major concern for an IS auditor, as it is a business decision that should be based on a cost-benefit analysis. The policy may conflict with existing application requirements, but this is not a serious concern for an IS auditor, as it can be resolved by modifying or updating the applications to align with the policy. Local management may not accept the policy, but this is not a critical concern for an IS auditor, as it can be mitigated by providing adequate training and awareness on the policy and its benefits. References:

CISA Review Manual, 27th Edition, pages 406-4071

CISA Review Questions, Answers & ExplanationsDatabase, Question ID: 2592

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

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

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

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

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

The primary reason for an IS auditor to use data analytics techniques is to reduce detection risk. Detection risk is the risk that an IS auditor will fail to detect material errors or irregularities in the information systems environment. By using data analytics techniques, such as data extraction, analysis, visualization, and reporting, an IS auditor can enhance the audit scope, coverage, efficiency, and effectiveness. Data analytics techniques can help an IS auditor to identify anomalies, patterns, trends, correlations, and outliers in large volumes of data that may indicate potential issues or risks. Technology risk, control risk, and inherent risk are types of audit risk that are not directly affected by the use of data analytics techniques by an IS auditor. References: [ISACA Journal Article: Data Analytics for Auditors]

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

 Validating that assets are protected according to assigned classification is the primary role of the IS auditor in an organization’s information classification process. An IS auditor should evaluate whether the information security controls are adequate and effective in safeguarding the information assets based on their classification levels. The other options are not the primary role of the IS auditor, but rather the responsibilities of the information owners, custodians, or security managers. References:

CISA Review Manual (Digital Version), Chapter 6, Section 6.2.31

CISA Review Questions, Answers & Explanations Database, Question ID 206

 A threat actor is an entity or individual that poses a potential harm or danger to an organization’s information systems or data. Terminated staff are the threat actors in this scenario, as they are former employees who may still have active privileged accounts that grant them access to sensitive or critical information or resources of the organization. Terminated staff may abuse their access privileges or credentials to compromise the confidentiality, integrity, or availability of the information systems or data, either intentionally or unintentionally. Unauthorized access is a threat event or action that occurs when an unauthorized entity or individual gains access to an organization’s information systems or data without permission or authorization. Unauthorized access is not a threat actor, but rather a result of a threat actor’s activity. Deleted log data is a threat consequence or impact that occurs when log data, which are records of events or activities that occur on an information system or network, are erased or corrupted by a threat actor. Deleted log data can affect the auditability, accountability, and visibility of the information system or network, and prevent detection or investigation of security incidents. Deleted log data is not a threat actor, but rather a result of a threat actor’s activity. Hacktivists are threat actors who use hacking techniques to promote a political or social cause or agenda. Hacktivists are not the threat actors in this scenario, as there is no indication that they are involved in this case. 

A change log is a record of all changes made to a system or application, including the date, time, description, and approval of each change. A change log can help an IS auditor to trace the source and authorization of a modification to a system’s security settings. A system event correlation report is a tool that analyzes data from multiple sources to identify patterns and anomalies that indicate potential security incidents. A database log is a record of all transactions and activities performed on a database, such as queries, updates, and backups. A security incident and event management (SIEM) report is a tool that collects, analyzes, and reports on data from various sources to detect and respond to security incidents. 

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

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

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

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

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

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

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

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

 Verification of hash totals is a detective control. A detective control is a control that aims to identify and report errors or irregularities that have already occurred. Verification of hash totals is a technique that compares the hash values of data before and after transmission or processing to detect any changes or corruption. The other options are examples of other types of controls, such as programmed edit checks (preventive), backup procedures (recovery), and use of pass cards (preventive). References: CISA Review Manual, 27th Edition, page 223

Business stakeholders being involved in approving the IT strategy best demonstrates that IT strategy is aligned with organizational goals and objectives. IT strategy is a plan that defines how IT resources and capabilities will support and enable the achievement of business goals and objectives. Business stakeholders are the individuals or groups who have an interest or influence in the organization’s activities and outcomes. By involving business stakeholders in approving the IT strategy, the organization can ensure that the IT strategy reflects and supports the business needs, expectations, and priorities. The other options do not necessarily indicate that IT strategy is aligned with organizational goals and objectives, as they do not involve the participation or feedback of business stakeholders. References: CISAReview Manual, 27th Edition, page 97

 Control self-assessment (CSA) is a technique that enables business managers and staff to assess and improve the effectiveness of their own controls and risk management processes. CSA can best enable the timely identification of risk exposure, as it allows for continuous monitoring and reporting of risks by those who are closest to the business processes and activities. External audit review, internal audit review, and stress testing are also useful methods for identifying risk exposure, but they are not as timely as CSA, as they are performed periodically or on demand by external or internal parties who may not have as much insight into the business operations and environment. References: ISACA CISA Review Manual 27th Edition, page 95.

 Developing the CSA questionnaire is an activity that would allow an IS auditor to maintain independence while facilitating a control self-assessment (CSA). An IS auditor can design and provide a CSA questionnaire to help the business units or process owners to evaluate their own controls and identify any issues or improvement opportunities. This will enable an IS auditor to support and guide the CSA process without compromising their objectivity or independence. The other options are activities that would impair an IS auditor’s independence while facilitating a CSA, as they involve implementing, completing, or developing remediation actions for control issues. References:

CISA Review Manual (Digital Version), Chapter 2, Section 2.41

CISA Review Questions, Answers & Explanations Database, Question ID 215

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

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

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

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

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

CISA Review Questions, Answers& Explanations Database, Question ID: 2572

 The business process supported by the system is the most important factor for an IS auditor to understand when planning an audit to assess application controls of a cloud-based system. An IS auditor should have a clear understanding of the business objectives, requirements, and risks of the process, as well as the expected outputs and outcomes of the system. This will help the IS auditor to determine the scope, objectives, and criteria of the audit, as well as to identify and evaluate the key application controls that ensure the effectiveness, efficiency, and reliability of the process. The other options are less important factors that may provide additional information or context for the audit, but not its primary focus. References:

CISA Review Manual (Digital Version), Chapter 5,Section 5.31

CISA Review Questions, Answers & Explanations Database, Question ID 212

The best recommendation is to place an intrusion detection system (IDS) between the firewall and the Internet. An IDS is a device or software that monitors network traffic for malicious activity and alerts the network administrator or takes preventive action. By placing an IDS between the firewall and the Internet, the IS auditor can enhance the security of the network perimeter and detect any attack attempts that the firewall was unable to recognize.

The other options are not as effective as placing an IDS between the firewall and the Internet:

Placing an IDS between the firewall and the organization’s web server would not protect the web server from external attacks that bypass the firewall. The web server should be placed in a demilitarized zone (DMZ), which is a separate network segment that isolates public-facing servers from the internal network.

Placing an IDS between the firewall and the demilitarized zone (DMZ) would not protect the DMZ from external attacks that bypass the firewall. The DMZ should be protected by twofirewalls, one facing the Internet and one facing the internal network, with an IDS monitoring both sides of each firewall.

Placing an IDS between the firewall and the organization’s network would not protect the organization’s network from external attacks that bypass the firewall. The organization’s network should be protected by a firewall that blocks unauthorized traffic from entering or leaving the network, with an IDS monitoring both sides of the firewall.

This should be the first thing that an IS auditor considers when evaluating firewall rules, because it defines the objectives, standards, and guidelines for securing the organization’s network and information assets. The firewall rules should be aligned with the organization’s security policy, and reflect the level of risk and protection required for each type of network traffic, system, or data. The IS auditor should compare the firewall rules with the security policy, and identify any discrepancies, gaps, or conflicts that could compromise the security or performance of the network.

The other options are not as important as the organization’s security policy when evaluating firewall rules:

The number of remote nodes. This is a factor that may affect the complexity and scalability of the firewall rules, but it is not a primary consideration for the IS auditor. Remote nodes are devices or systems that connect to the network from outside locations, such as teleworkers, mobile users, or branch offices. The IS auditor should ensure that the firewall rules provide adequate security and access control for remote nodes, but this depends on the organization’s security policy and business needs.

The firewalls’ default settings. These are the predefined configurations that come with the firewall devices or software, and that determine how they handle network traffic by default. The IS auditor should review the firewalls’ default settings, and verify that they are appropriate and secure for the organization’s network environment. However, the firewalls’ default settings may not match the organization’s security policy or specific requirements, and may need to be customized or overridden by firewall rules.

The physical location of the firewalls. This is a factor that may affect the placement and design of the firewall rules, but it is not a critical consideration for the IS auditor. The physical location of the firewalls refers to where they are installed or deployed in relation to the network topology, such as at the network perimeter, between network segments, or on individual hosts. The IS auditor should ensure that the firewall rules are consistent and coordinated across different locations, but this depends on the organization’s security policy and network architecture.

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

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

 Risk assessment is a mandatory part of the annual audit planning process, as it helps to identify and prioritize the areas that pose the highest risk to the organization’s objectives and operations. Risk assessment involves analyzing the internal and external factors that affect the organization’s risk profile, evaluating the likelihood and impact of potential events or scenarios, assessing the existing controls and mitigation strategies, and determining the residual risk level. Based on the risk assessment results, the IS auditor can allocate resources and schedule audits accordingly. A business impact analysis (BIA) is a process that identifies and evaluates the critical business functions and processes that could be disrupted by a disaster or incident, and estimates the potential impact on the organization’s operations, reputation and finances. A BIA is not a mandatory part of the annual audit planning process, but it can be used as an input for risk assessment or as a subject for audit. Fieldwork is the phase of an audit where the IS auditor collects evidence to support the audit objectives and conclusions. Fieldwork is not part of the annual audit planning process, but it is part of each individual audit engagement. A risk control matrix is a tool that maps the risks identified in a risk assessment to the controls that mitigate them. A risk control matrix is not a mandatory part of the annual audit planning process, but it can be used as an output of risk assessment or as a tool for audit testing. References: CISA Review Manual (Digital Version) 1, Chapter 1: Information Systems Auditing Process, Section 1.2: Audit Planning.

The system only allows payments to vendors who are included in the system’s master vendor list is an example of a preventative control in an accounts payable system. A preventative control is a control that aims to prevent errors or irregularities from occurring in the first place. By restricting payments to vendors who are authorized and verified in the master vendor list, the system prevents unauthorized or fraudulent payments from being made. The other options are examples of other types of controls, such as backup (recovery), reconciliation (detective), and communication (directive) controls. References: CISA Review Manual, 27th Edition, page 223

The most important factor for the organization to ensure when reducing the retention period for media containing completed low-value transactions is that the retention period complies with data owner responsibilities. Data owners are accountable for defining the retention and disposal requirements for the data under their custody, based on business, legal, regulatory, and contractual obligations. The policy should reflect the data owner’s decisions and obtain their approval. The policy should also include a risk-based approach, but this is not as important as complying with data owner responsibilities. The retention period should allow for review during the year-end audit, but this may not be necessary for low-value transactions that have minimal impact on financial reporting. The total transaction amount may have some impact on financial reporting, but this is not a direct consequence of reducing the retention period. References:

CISA Review Manual, 27th Edition, pages 414-4151

CISA Review Questions, Answers & ExplanationsDatabase, Question ID: 255

 The main purpose of an information security management system (ISMS) is to reduce the frequency and impact of information security incidents. An ISMS is a systematic approach to managing information security risks, policies, procedures, and controls within an organization. An ISMS aims to ensure the confidentiality, integrity, and availability of information assets, as well as to comply with relevant laws and regulations. The other options are not the main purpose of an ISMS, but rather some of its possible benefits or components. References:

CISA Review Manual (Digital Version), Chapter 7, Section 7.11

CISA Review Questions, Answers & Explanations Database, Question ID 205