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

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

 The best detective control for a job scheduling process involving data transmission is job failure alerts that are automatically generated and routed to support personnel. Job failure alerts are notifications that indicate when a scheduled job or task fails to execute or complete successfully, such as due to errors, interruptions, or delays. Job failure alerts can help detect and correct any issues or anomalies in the job scheduling process involving data transmission by informing and alerting the support personnel who can investigate and resolve the problem. The other options are not as effective as job failure alerts in detecting issues or anomalies in the job scheduling process involving data transmission, as they do not provide timely or specific information or feedback. Metrics denoting the volume of monthly job failures are reported and reviewed by senior management is a reporting technique that can help measure and improve the performance and reliability of the job scheduling process, but it does not provide immediate or detailed information on individual job failures. Jobs are scheduled to be completed daily and data is transmitted using a Secure File Transfer Protocol (SFTP) is a preventive control that can help ensure the timeliness and security of the job scheduling process involving data transmission, but it does not detect any issues or anomalies that may occur during the process. Jobs are scheduled and a log of this activity is retained for subsequent review is a logging technique that can help record and track the status and results of the job scheduling process involving data transmission, but it does not provide real-time or proactive information on job failures. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2

The IS auditor should inform audit management of the earlier involvement in designing the application. This is to ensure that there is no conflict of interest or bias that may affect the objectivity or independence of the audit. Audit management can then decide whether to assign a different auditor or to proceed with the same auditor with appropriate safeguards. The other options are not appropriate for the IS auditor to do in this situation. Refusing the assignment to avoid conflict of interest is an extreme measure that may not be necessary or feasible, especially if there are no other qualified auditors available. Using the knowledge of the application to carry out the audit is risky, as it may lead to overlooking or ignoring potential issues or errors in the application. Modifying the scope of the audit is not advisable, as it may compromise the quality or completeness of the audit. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.1

 To confirm integrity for a hashed message, the receiver should use the same hashing algorithm as the sender’s to create a binary image of the file. A hashing algorithm is a mathematical function that transforms an input data into a fixed-length output value, called a hash or a digest. A hashing algorithm has two main properties: it is one-way, meaning that it is easy to compute the hash from the input, but hard to recover the input from the hash; and it is collision-resistant, meaning that it is very unlikely to find two different inputs that produce the same hash. These properties make hashing algorithms useful for verifying the integrity of data, as any change in the input data will result in a different hash value. Therefore, to confirm integrity for a hashed message, the receiver should use the same hashing algorithm as the sender’s to create a binary image of the file, which is a representation of the file in bits (0s and 1s). The receiver should then compare this binary image with the hash value sent by the sender. If they match, then the message has not been altered in transit. If they do not match, then the message has been corrupted or tampered with.

 Data integrity is the property that ensures that data is accurate, complete, consistent, and reliable throughout its lifecycle. The best data integrity check is tracing data back to the point of origin, which is the source where the data was originally created or captured. This check can verify that data has not been altered or corrupted during transmission, processing, or storage. It can also identify any errors or discrepancies in data entry or conversion. Counting the transactions processed per day is a performance measure that does not directly assess data integrity. Performing a sequence check is a validity check that ensures that data follows a predefined order or pattern. It can detect missing or out-of-order data elements, but it cannot verify their accuracy or completeness. Preparing and running test data is a testing technique that simulates real data to evaluate how a system handles different scenarios. It can help identify errors or bugs in the system logic or functionality, but it cannot ensure data integrity in production environments. References: Information Systems Operations and Business Resilience, CISA Review Manual (Digital Version)

 A business continuity plan (BCP) is a system of prevention and recovery from potential threats to a company. The plan ensures that personnel and assets are protected and are able to function quickly in the event of a disaster1. A core part of a BCP is the documentation of workaround processes to keep a business function operational during recovery of IT systems. Workaround processes are alternative methods or procedures that can be used to perform a business function when the normal IT systems are unavailable or disrupted2. For example, if an online payment system is down, a workaround process could be to accept manual payments or use a backup system. Workaround processes help to minimize the impact of IT disruptions on the business operations and ensure continuity of service to customers and stakeholders3.

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

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

The primary factor to determine system criticality within an organization is the maximum allowable downtime (MAD). MAD is the maximum time frame during which recovery must become effective before an outage compromises the ability of an organization to achieve its business objectives and/or survival. MAD reflects the business impact of a system outage onthe organization’s operations, reputation, compliance, and finances. MAD can help to prioritize system recovery efforts, allocate resources, and establish recovery objectives.

Residual risk from the findings of previous audits should be the primary basis for prioritizing follow-up audits, because it reflects the level of exposure and potential impact that remains after management has implemented corrective actions or accepted the risk. Follow-up audits should focus on verifying whether the residual risk is within acceptable levels and whether the corrective actions are effective and sustainable. Audit cycle defined in the audit plan, complexity of management’s action plans, and recommendation from executive managementare not valid criteria for prioritizingfollow-up audits,because they do not consider the residual risk from previous audits. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.4.3

The primary area of focus when an organization decides to outsource technical support for its external customers is to align service level agreements (SLAs) with current needs. SLAs are contracts that define the scope, quality, and expectations of the services provided by the vendor, as well as the remedies or penalties for non-compliance. SLAs are essential for ensuring that the outsourced technical support meets the customer’s requirements and satisfaction, as well as the organization’s objectives andstandards. By aligning SLAs with current needs, the organization can specify the key performance indicators (KPIs), metrics, and targets that reflect the desired outcomes and value of the technical support. This can also help to monitor and evaluate the vendor’s performance, identify gaps or issues, and implement corrective actions or improvements.

 The primary concern when negotiating a contract for a hot site is the availability of the site in the event of multiple disaster declarations. A hot site is a fully equipped alternative facility that can be used to resume business operations in the event of a disaster. However, if multiple clients of the hot site provider declare a disaster at the same time, there may be a shortage of resources or capacity to accommodate all of them. Therefore, the contract should specify the terms and conditions for ensuring the availability and priority of the hot site for the organization. The other options are not as important as availability, as they do not affect the ability to use the hot site in a disaster situation. Coordination with the site staff in the event of multiple disaster declarations is a logistical issue that can be resolved by communication and planning. Reciprocal agreements with other organizations are alternative arrangements that can be used to share resources or facilities in a disaster, but they may not be as reliable or suitable as a hot site. Complete testing of the recovery plan is a good practice that can help validate and improve the effectiveness of the recovery plan, but it is not a concern for negotiating a contract for a hot site. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.3

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

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

 The strategy that would provide the greatest assurance of system quality at implementation is delivering only the core functionality on the initial target date. This strategy can help avoid compromising the quality of the system by focusing on the essential features that meet the user needs and expectations. Delivering only the core functionality can also help reduce the scope creep, complexity, and testing efforts of the system development project.

Implementing overtime pay and bonuses for all development staff, utilizing new system development tools to improve productivity, and recruiting IS staff to expedite system development are not strategies that would provide the greatest assurance of system quality at implementation. These strategies may help speed up the system development process, but they may also introduce new risks or challenges such as burnout, learning curve, integration issues, or communication gaps. These risks or challenges may adversely affect the quality of the system.

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

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

The best way to ensure the quality and integrity of test procedures used in audit analytics is to centralize procedures and implement change control. Centralizing procedures means storing themin a common repository that can be accessed and updated by authorized users. Change control means implementing a process for tracking, reviewing, approving, and documenting any changes made to the procedures. This ensures that the procedures are consistent, accurate, reliable, and secure. References: CISA Review Manual, 27th Edition, page 401

Reconciliation of total amounts by project is the best control to ensure that data is accurately entered into the job-costing system from spreadsheets. Reconciliation is a process of comparing two sets of data to identify any differences or discrepancies between them. By reconciling the total amounts by project from spreadsheets with those from the job-costing system, any errors or omissions in data entry can be detected and corrected. Validity checks are controls that verify that data conforms to predefined formats or ranges. They can prevent entry of character data into numeric fields, but they cannot ensure that the numeric data is correct or complete. Reasonableness checks are controls that verify that data is within expected or acceptable limits. They can detect outliers or anomalies in data, but they cannot ensure that the data matches the source. Display back of project detail after entry is a control that allows the user to review and confirm the data entered into the system. It can help reduce human errors, but it cannot guarantee that the data is accurate or consistent with the source. References: Information Systems Operations and Business Resilience, CISA Review Manual (Digital Version)

 Fine tuning the intrusion detection system (IDS) is the best recommendation to reduce the number of false positive alerts that overwhelm the log management system, because it can help adjust the sensitivity and accuracy of the IDS rules and signatures to match the network environment and traffic patterns. Establishing criteria for reviewing alerts, recruiting more monitoring personnel, and reducing thefirewall rules are not effective solutions to address theroot cause of the false positive alerts, but rather ways to cope with the consequences. References: CISA Review Manual (Digital Version), Chapter 5, Section5.4.3

Reviewing and evaluating application test cases is the most effective use of an IS auditor’s time during the evaluation of controls over a major application development project. Application test cases are designed to verify that the application meets the functional and non-functional requirements and specifications. They also help to identify and correct any errors, defects, or vulnerabilities in the application before it is deployed. By reviewing and evaluating the test cases, the IS auditor can assess the quality, reliability, security, and performance of the application and provide recommendations for improvement. 

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

The greatest risk associated with an incomplete inventory of deployed software in an organization is the inability to deploy updated security patches. Security patches are updates that fix vulnerabilities or bugs in software that could be exploited by attackers. Without an accurate inventory of software versions and configurations, it is difficult to identify and apply the relevant patches in a timely manner, which exposes the organization to increased security risks. Inability to close unused ports on critical servers, inability to identify unused licenses within the organization, and inability to determine the cost of deployed software are not as critical as security risks. References: ISACA CISA Review Manual 27th Edition, page 308

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

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

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

The best recommendation to facilitate compliance with the regulation that requires organizations to report significant security incidents to the regulator within 24 hours of identification is to include the requirement in the incident management response plan. An incident management response plan is a document that defines the roles, responsibilities, procedures, and tools for managing security incidents effectively and efficiently. Including the requirement in the incident management response plan can help ensure that security incidents are identified, classified, reported, and escalated in accordance with the regulation. The other options are not as effective as including the requirement in the incident management response plan, as they do not address all aspects of incident management or compliance. Establishing key performance indicators (KPIs) for timely identification of security incidents is a monitoring technique that can help measure and improve the performance of incident management processes, but it does not ensure compliance with the regulation. Enhancing the alert functionality of the intrusion detection system (IDS) is a technical control that can help detect and notify security incidents faster, but it does not ensure compliance with the regulation. Engaging an external security incident response expert for incident handling is a contingency measure that can help augment the organization’s internal capabilities and resources for managing security incidents, but it does not ensure compliance with the regulation. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.2

The most important aspect of an application development acceptance test is that user management approves the test design before the test is started, as this ensures that the test objectives, criteria, and procedures are aligned with the user requirements and expectations. The programming team’s involvement in the testing process, the testing of data files for valid information before conversion, and the quality assurance (QA) team’s charge of the testing process are also important, but they are not as critical as user management’s approval of the test design. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.4.2

 Data analytics can be used to compare data from different sources and identify any discrepancies or anomalies. In this case, comparing a population of loans input in the origination system to loans booked on the servicing system can help detect any errors or frauds in the loan origination process. The other options are not examples of data analytics, but rather controls for data integrity, reconciliation, and error handling. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3.2

The first step when planning a penetration test is to obtain management consent for the testing. This is because a penetration test involves simulating a cyberattack against theorganization’s systems and networks, which may have legal, ethical, and operational implications. Without proper authorization from management, a penetration test may violate laws, policies, contracts, or service level agreements. Management consent also helps define the objectives, scope, and boundaries of the test, as well as the roles and responsibilities of the testers and the stakeholders. Obtaining management consent for the testing also demonstrates due care and due diligence on the part of the testers and the organization.

Executing nondisclosure agreements (NDAs), determining reporting requirements for vulnerabilities, and defining the testing scope are important steps when planning a penetration test, but they are not the first step. These steps should be done after obtaining management consent for the testing, as they depend on the approval and involvement of management and other parties.

 The first thing that should be done when an intrusion into an organization network is detected is to identify nodes that have been compromised. Identifying nodes that have been compromised is a critical step in responding to an intrusion, as it helps determine the scope, impact, and source of the attack, and enables the implementation of appropriate containment and recovery measures. The other options are not the first things that should be done when an intrusion into an organization network is detected, as they may be premature or ineffective without identifying nodes that have been compromised. Blocking all compromised network nodes is a containment measure that can help isolate and prevent the spread of the attack, but it may not be possible or feasible without identifying nodes that have been compromised. Contacting law enforcement is a reporting measure that can help seek external assistance and comply with legal obligations, but it may not be necessary or appropriate without identifying nodes that have been compromised. Notifying senior management is a communication measure that can help inform and escalate the incident, but it may not be urgent or accurate without identifying nodes that have been compromised. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.2

 Coding standards provide field naming conventions, which are rules for naming variables, constants, functions, classes, and other elements in a program. Coding standards help to ensure consistency, readability, maintainability, and portability of code. Program documentation, access control tables, and data flow diagrams are not part of coding standards. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.3.1

The IS auditor’s first course of action should be to verify the results of the critical automatic calculations made by the system to determine the validity of user concerns. This is because the IS auditor needs to obtain sufficient and appropriate audit evidence to support the audit findings and conclusions. By verifying the results, the IS auditor can assess whether there are any errors or discrepancies in the system’s calculations that could affect the accuracy and reliability of the financial data. The IS auditor can use various techniques to verify the results, such as re-performing the calculations, comparing them with expected values, or tracing them to source documents. 

Prior to a follow-up engagement, if an IS auditor learns that management has decided to accept a level of residual risk related to an audit finding without remediation, the IS auditor should report the issue to IS audit management. This is because IS audit management is responsible for ensuring that audit findings are properly communicated and resolved. Accepting management’s decision and continuing the follow-up would not address the IS auditor’s concern. Reporting the disagreement to the board or executive management would be premature and inappropriate without consulting IS audit management first. References: CISA Review Manual (Digital Version), Chapter 1, Section 1.6

 Write access to production program libraries presents the greatest risk when granted to a new member of the system development staff. Production program libraries contain executable code that runs on live systems and supports critical business functions. Write access allows a user to modify or delete existing programs, or add new programs to the library. If a user were to make unauthorized or erroneous changes to production programs, it could cause serious disruptions, errors, or security breaches in the organization’s operations. Therefore, writeaccess to production program libraries should be restricted to authorized personnel only, and subject to strict change management controls. 

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

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

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

The most effective way to detect an intrusion attempt is to periodically review log files, which record the activities and events on a system or network. Log files can provide evidence of unauthorized access attempts, malicious activities, or system errors. Configuring the router as a firewall, using smart cards with one-time passwords, and installing biometrics-basedauthentication are preventive controls that can reduce the likelihood of an intrusion, but they do not detect it. References: ISACA CISA Review Manual 27th Edition, page 301

Moving validation controls from the server side into the browser would most likely increase the risk of a successful attack by structured query language (SQL) injection. SQL injection is a technique that exploits a security vulnerability in an application’s database layer by inserting malicious SQL statements into user input fields. Validation controls are used to check and filter user input before sending it to the database. If these controls are moved to the browser, they can be easily bypassed or modified by an attacker, who can then execute arbitrary SQL commands on the database. References: CISA Review Manual, 27th Edition, page 361

Network topology diagrams are the most important for an IS auditor to review when evaluating the design of controls related to network monitoring, because they show how the network components are connected and configured, and what security measures are in place to protect the network from unauthorized access or attacks. Incident monitoring logs, the ISP service level agreement, and reports of network traffic analysis are useful for evaluating the effectiveness and performance of network monitoring, but not the design of controls. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.3.3

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

The IS auditor’s best course of action in this situation is to present observations for discussion only. Observations are factual statements or findings that are based on the audit evidence collected and analyzed during the audit. Observations can be presented to management for discussion and feedback, but they should not be considered as final conclusions or recommendations until the audit is completed and the audit report is issued. The other options are not appropriate for presenting the findings to date, as they may compromise the audit quality or integrity. Reviewing working papers with the auditee is not advisable, as working papers are confidential documents that contain the auditor’s notes, calculations, and opinions that may not be relevant or accurate for management’s review. Requesting the auditee provide management responses is premature, as management responses should be obtained after the audit report is issued and the audit findings andrecommendations are finalized. Requesting management wait until a final report is ready for discussion is impractical, as management may have a legitimate interest or need to know the audit progress and results as soon as possible. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.3

The most concerning issue when determining if information assets are adequately safeguarded during transport and disposal is lack of appropriate data classification. Data classification is a process that assigns categories or levels of sensitivity to different types of information assets based on their value, criticality, or risk to the organization. Data classification can help safeguard information assets during transport and disposal by providing criteria and guidelines for identifying, labeling, handling, and protecting information assets according to their sensitivity. Lack of appropriate data classification can compromise the security and confidentiality of information assets during transport and disposal by exposing them to unauthorized access, disclosure, theft, damage, or destruction. The other options are not as concerning as lack of appropriate data classification in safeguarding information assets during transport and disposal, as they do not affect the identification, labeling, handling, or protection of information assets according to their sensitivity. Lack of appropriate labeling is a possible factor that may increase the risk of misplacing, losing, or mishandling information assets during transport and disposal, but it does not affect the classification of information assets according to their sensitivity. Lack of recent awareness training is a possible factor that may affect the knowledge or behavior of staff involved in transporting or disposing of information assets, but it does not affect the classification of information assets according to their sensitivity. Lack of password protection is a possible factor that may affect the security or confidentiality of information assets stored on devices during transport and disposal, but it does not affect the classification of information assets according to their sensitivity. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.3.2

The most useful tool for determining whether the goals of IT are aligned with the organization’s goals is a balanced scorecard. A balanced scorecard is a strategic managementsystem that translates an organization’s vision and mission into a set of objectives and measures across four perspectives: financial, customer, internal process, and learning and growth. A balanced scorecard helps align IT goals with organizational goals by linking them to a common strategy map that shows how IT contributes to value creation and performance improvement in each perspective. A balanced scorecard also helps monitor and evaluate IT performance against predefined targets and indicators.

Enterprise dashboard, enterprise architecture (EA), and key performance indicators (KPIs) are not the most useful tools for determining whether the goals of IT are aligned with the organization’s goals. These tools may help communicate, design, or measure IT goals or activities, but they do not provide a comprehensive framework for aligning IT goals with organizational goals across multiple dimensions.

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

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

 The IS auditor’s next course of action after finding that firewalls are outdated and not supported by vendors should be to determine the risk of not replacing the firewall. Outdated firewalls may have known vulnerabilities that can be exploited by attackers to bypass security controls and access the network. They may also lack compatibility with newer technologies or standards that are required for optimal network performance and protection. Not replacing the firewall could expose the organization to various threats, such as data breaches, denial-of-service attacks, malware infections, or regulatory non-compliance. The IS auditor should assess the likelihood and impact of these threats and quantify the risk level for management to make informed decisions.

 The IS auditor’s independence would be most likely impaired if they implemented a specific control during the development of an application system. This is because the IS auditor would be auditing their own work, which creates a self-review threat that could compromise their objectivity and impartiality. The IS auditor should avoid participating in any operational or management activities that could affect their ability to perform an unbiased audit. The other options do not pose a significant threat to the IS auditor’s independence, as long as they follow the ethical standards and guidelines of the profession.

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

The first course of action that the auditor should recommend after finding that several employees are spending an excessive amount of time using social media sites for personal reasons is to implement policies addressing acceptable usage of social media during working hours. Policies can help define the scope, purpose, rules, and expectations of using social media in the workplace, both for personal and professional reasons. Policies can also specify the consequences of violating the policies, such as disciplinary actions or termination. Policies can help deter employees from misusing social media at work, which could affect their productivity, performance, or security. Policies can also help protect the organization from legal liabilities or reputational damages that could arise from inappropriate or unlawful employee behavior on social media. 

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

 The first course of action when a data breach has occurred due to malware is to quarantine the impacted systems. This means isolating the infected systems from the rest of the network and preventing any further communication or data transfer with them. This can help contain the spread of the malware, limit the damage and exposure of sensitive data, and facilitate the investigation and remediation of the incident. Quarantining the impacted systems can also help preserve the evidence and logs that may be needed for forensic analysis or legal action.

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

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

The best way to assess the effectiveness of changes made to processes and tools related to an organization’s BCP is to review the full test results of the BCP. Full test results can provide evidence of whether the changes have improved the BCP’s objectives, such as recovery time objectives (RTOs), recovery point objectives (RPOs), and business impact analysis (BIA). The other options are not as effective as reviewing the full test results, as they do not demonstrate the actual performance of the BCP under simulated disaster scenarios. Completed test plans are only documents that outline the scope, objectives, and procedures of the BCP testing, but they do not show the outcomes or issues encountered during the testing. Updated inventory of systems is a component of the BCP that identifies the critical systems and resources required for business continuity, but it does not measure the effectiveness of the BCP changes. Change management processes are controls that ensure that changes to the BCP are authorized, documented, and communicated, but they do not evaluate the impact or benefit of the changes. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.3

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

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

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

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

Data disposal controls are the measures that ensure that data are securely and permanently erased or destroyed when they are no longer needed or authorized to be retained. Data disposal controls support business strategic objectives by reducing the risk of data breaches, complying with dataprivacy regulations, optimizing the use of storage resources, and enhancing the reputation and trust of the organization1.

A media sanitization policy is a document that defines the roles, responsibilities, procedures, and standards for sanitizing different types of media that contain sensitive or confidential data. Media sanitization is the process of removing or modifying data on a media device to make it unreadable or unrecoverable by any means. Media sanitization can be achieved by various methods, such as overwriting, degaussing, encryption, or physical destruction2.

A media sanitization policy would provide an IS auditor with the greatest assurance that data disposal controls support business strategic objectives because it demonstrates that the organization has a clear and consistent approach to protect its data from unauthorized access or disclosure throughout the data life cycle. Amedia sanitization policy also helps the organization to comply with various data privacy regulations, such as the EU General Data Protection Regulation (GDPR), the US Health Insurance Portability and Accountability Act (HIPAA), or the Payment Card Industry Data Security Standard (PCI DSS), that require proper disposal of personal or sensitive data3.

The other options are not as effective as a media sanitization policy in providing assurance that data disposal controls support business strategic objectives. A media recycling policy is a document that defines the criteria and procedures for reusing media devices that have been sanitized or erased. A media recycling policy can help the organization to save costsand reduce environmental impact, but it does not address how the data are disposed of in the first place4. A media labeling policy is a document that defines the rules and standards for labeling media devices that contain sensitive or confidential data. A media labeling policy can help the organization to identify and classify its data assets, but it does not specify how the data are sanitized or destroyed when they are no longer needed. A media shredding policy is a document that defines the methods and procedures for physically destroying media devices that contain sensitive or confidential data. A media shredding policy can be a part of a media sanitization policy, but it is not sufficient to cover all types of media devices or data disposal scenarios.

The greatest concern for an IS auditor reviewing a network printer disposal process is that evidence is not available to verify printer hard drives have been sanitized prior to disposal. This can expose sensitive data to unauthorized parties and cause data breaches. Disposal policies and procedures not being consistently implemented or business units being allowed to dispose printers directly to vendors are compliance issues, but not as critical as data protection. Inoperable printers being stored in an unsecured area is a physical security issue, but not as severe as data leakage. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 387