CISA Exam Dumps - Isaca Certification Questions and Answers

The most appropriate population to sample from when testing for remediation of findings identified in an organization’s user provisioning process is all users provisioned after the final audit report was issued. This is because the final audit report is the official document that communicates the audit findings, recommendations, and action plans to the management and other stakeholders. It also establishes a baseline for measuring the progress and effectiveness of the remediation efforts. Therefore, sampling from the users provisioned after the final audit report was issued would provide the most relevant and reliable evidence of whether the audit issues have been resolved or not.

The other options are not as appropriate as option C, as they may not reflect the actual status of the remediation efforts. All users provisioned after the finding was originally identified may include users who were provisioned before the final audit report was issued, which may not capture the full impact of the remediation actions. All users provisioned after management resolved the audit issue may not be accurate, as management’s resolution may not be verified or validated by an independent party. All users who have followed user provisioning processes provided by management may not be representative, as there may be exceptions or deviations from the processes that could affect the remediation results.

The answer D is correct because the greatest concern for an IS auditor with the situation of business owners being removed from the project initiation phase is that the requirements may be incomplete. The project initiation phase is the first step in starting a new project, where the project’s purpose, scope, objectives, and deliverables are defined and documented. The project initiation phase also involves identifying and engaging the key stakeholders who have an interest or influence in the project, such as sponsors, customers, users, or business owners.

Business owners are the individuals or entities who have the authority and responsibility to define the business needs and expectations for the project. They are also the primary beneficiaries of the project outcomes and benefits. Business owners play a crucial role in the project initiation phase, as they provide valuable input and feedback on the requirements and specifications of the project. Requirements are the statements that describe what the project should accomplish or deliver to meet the business needs and expectations. Requirements are essential for guiding the project planning, execution, monitoring, and closure phases.

If business owners are removed from the project initiation phase, it can result in incomplete or inaccurate requirements, which can have negative impacts on the project’s quality, scope, time, cost, and risk. Some of the possible consequences of incomplete requirements are:

Misalignment: The project may not align with the business strategy, vision, or goals, which can reduce its value or relevance.

Confusion: The project team may not have a clear understanding of what the project should achieve or deliver, which can affect their performance or productivity.

Rework: The project may need to undergo frequent changes or revisions to accommodate new or modified requirements, which can increase the time and cost of the project.

Dissatisfaction: The project may not meet the expectations or satisfaction of the business owners or other stakeholders, which can affect their acceptance or support of the project.

Failure: The project may not deliver the expected outcomes or benefits, which can affect its success or viability.

Therefore, an IS auditor should be concerned about the involvement and participation of business owners in the project initiation phase, as it affects the completeness and quality of requirements. An IS auditor should review the policies and procedures for stakeholder identification and engagement, verify that the business owners have adequate knowledge and skills to define their requirements, and test that the requirements are well-defined, documented, approved, and communicated.

This method is known as creating a digital signature of the message. It ensures the integrity of the message by verifying that it has not been tampered with in transit. The process involves hashing the message and encrypting the hash value with the sender’s private key. Any changes to the message will result in a different hash value1. This method is used in DomainKeys Identified Mail (DKIM), which verifies an email’s domain and helps show that the email has not been tampered with in transit2.

Data caching is the most likely cause of poor performance, data inconsistency and integrity issues in an IT application, because it involves storing frequently accessed data in a temporary memory location (cache) to reduce the latency and bandwidth consumption of retrieving data from the original source. However, data caching can also introduce problems such as stale data (when the cache is not updated with changes made to the original source), cache coherence (when multiple caches store copies of the same data and need to be synchronized), and cache corruption (when the cache is damaged or tampered with).

Database clustering is not a likely cause of poor performance, data inconsistency and integrity issues, because it involves distributing data across multiple servers or nodes to improve availability, scalability and load balancing of database operations. Database clustering can also enhance data consistency and integrity by using replication and synchronization mechanisms to ensure that all nodes have the same view of the data.

Reindexing of the database table is not a likely cause of poor performance, data inconsistency and integrity issues, because it involves rebuilding or reorganizing indexes on tables or views to improve query performance and reduce fragmentation of index pages. Reindexing can also improve data consistency and integrity by ensuring that indexes reflect the current state of the data in the tables or views.

Load balancing is not a likely cause of poor performance, data inconsistency and integrity issues, because it involves distributing workloads across multiple servers or resources to optimize resource utilization, throughput and response time of applications. Load balancing can also enhance data consistency and integrity by using algorithms and protocols to route requests to the most appropriate server or resource based on availability, capacity and performance.

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

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.

Maintaining an onboarding and annual security awareness program is the best way to prevent social engineering incidents because it can educate the users about the common techniques and tactics used by social engineers and how to avoid falling victim to them. Ensuring user workstations are running the most recent version of antivirus software, including security responsibilities in job descriptions and requiring signed acknowledgment, and enforcing strict email security gateway controls are all good security practices, but they do not directly address the human factor that is exploited by social engineering. References:

ISACA, CISA Review Manual, 27th Edition, 2020, p. 3671

ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription2

The primary focus of the IS auditor reviewing the first year of the project should be regression testing. Regression testing is a type of testing that ensures that the existing functionality of the system is not affected by the changes or upgrades made to the system. Since the project involves upgrading the ERP system hosting the general ledger, which is a critical and complex component of the finance department, it is important to verify that the upgrade does not introduce any errors or defects that could compromise the accuracy, completeness, and reliability of the financial data and reports. Regression testing can help identify and resolve any issues before they affect the users and the business processes.

Unit testing, network performance, and user acceptance testing (UAT) are also important aspects of the project, but they are not the primary focus of the IS auditor in the first year. Unit testing is a type of testing that verifies that each individual module or component of the system works as expected. Network performance is a measure of how well the system can communicate and exchange data with other systems and devices over a network. User acceptance testing (UAT) is a type of testing that validates that the system meets the user requirements and expectations. These aspects are more relevant in later stages of the project, when the system is more developed and ready for deployment.

The most critical factor for the success of an information security program is management’s commitment to information security. Management’s commitment to information security means that the senior management supports, sponsors, funds, monitors and enforces the information security program within the organization. Management’s commitment to information security also demonstrates leadership, sets the tone and culture, and establishes the strategic direction and objectives for information security. User accountability for information security, alignment of information security with IT objectives, and integration of business and information security are also important factors for the success of an information security program, but they are not as critical as management’s commitment to information security, as they depend on or derive from it. References: Info Technology & Systems Resources | COBIT, Risk, Governance … - ISACA, IT Governance and Process Maturity

The statement that BEST demonstrates alignment with data classification standards related to the protection of information assets is D. All information assets will be assigned a clearly defined level to facilitate proper employee handling. Data classification involves categorizing information assets based on their sensitivity, importance, and usage. Assigning clearly defined levels (such as public, internal, confidential, etc.) to information assets ensures that appropriate security controls are applied based on their classification. By doing so, organizations can manage access, encryption, and other protective measures effectively12.

A virtual tape library (VTL) is a disk-based backup system that emulates a tape library. It provides faster backup and recovery than traditional tape systems, and it can be integrated with data deduplication and replication technologies to enhance disaster recovery. A VTL can also be replicated to an offsite location for additional protection. A VTL is the best disaster recovery solution for an environment where data virtualization is used, because it can handle large volumes of data, support multiple backup applications, and provide consistent performance.

Onsite disk-based backup systems (A) are not the best disaster recovery solution, because they are vulnerable to the same risks as the primary data center, such as fire, flood, power outage, or sabotage. Tape-based backup systems (B) are not the best disaster recovery solution, because they are slow, prone to errors, and require manual intervention. Redundant array of independent disks (RAID) (D) is not a backup system, but a storage technology that improves performance and fault tolerance by distributing data across multiple disks. RAID does not protect against data corruption, human error, or malicious attacks.

The most beneficial stage of the system development life cycle (SDLC) to consider data privacy principles is D. Requirements definition. This is because data privacy principles should be integrated into the design and development of customer-facing IT applications from the very beginning, not as an afterthought or a retrofit1. By considering data privacy principles in the requirements definition stage, the developers can identify the personal data that will be collected, processed, stored, and shared by the application, and ensure that they comply with the relevant laws and regulations, such as the General Data Protection Regulation (GDPR)2. They can also apply the principles of data minimization, purpose limitation, transparency, consent, and security to protect the privacy rights and interests of the customers3.

 File checksums are values that are calculated from the contents of a file and can detect any changes or corruption in the file. They are used to verify that the files that are transferred or processed through system interfaces are not altered in any way. File checksums are more effective than periodic audits, file counts, or IT operator monitoring, which are other types of controls that can help ensure the integrity of system interfaces, but they are not as reliable or timely as file checksums.

 An IT risk assessment is the process of identifying and assessing the threats facing an organization’s information systems, networks, and data. An IT risk assessment helps an organization to understand its current risk profile, prioritize its risks, and implement appropriate controls to mitigate them. An IT risk assessment also helps an organization to comply with relevant laws and standards, such as ISO 27001 or CMMC.

One of the key steps in an IT risk assessment is the identification of vulnerabilities. Vulnerabilities are the weaknesses or gaps in an organization’s information security that could be exploited by internal or external threats. Vulnerabilities can exist in various aspects of an organization’s information security, such as:

Hardware: The physical devices and components that store or process information

Software: The applications and programs that run on hardware devices

Network: The communication channels and protocols that connect hardware devices

Data: The information that is stored or transmitted by hardware devices or software applications

People: The users or personnel who access or manage information systems or data

Processes: The procedures or workflows that govern how information systems or data are used or maintained

By identifying vulnerabilities in each of these aspects, an organization can assess its exposure to potential threats, such as hackers, malware, natural disasters, human errors, or sabotage. By identifying vulnerabilities, an organization can also determine its risk level for each threat scenario, based on the likelihood and impact of a successful attack. By identifying vulnerabilities, an organization can also identify the existing or required controls to prevent or reduce the impact of an attack.

Therefore, an IT risk assessment should include the identification of vulnerabilities as a crucial component.

 A stateful firewall provides the greatest assurance that outgoing Internet traffic is controlled, as it monitors and filters packets based on their source, destination and connection state. A stateful firewall can prevent unauthorized or malicious traffic from leaving the network, as well as block incoming traffic that does not match an established connection. An intrusion detection system (IDS) can detect and alert on suspicious or anomalous traffic, but it does not block or control it. A security information and event management (SIEM) system can collect and analyze logs and events from various sources, but it does not directly control traffic. A load balancer can distribute traffic among multiple servers, but it does not filter or monitor it. References: CISA ReviewManual (Digital Version), Chapter 6, Section 6.2

In a bare metal or native virtualization, the hypervisor runs without a host operating system. A hypervisor, also known as a virtual machine monitor or VMM, is a type of virtualization software that supports the creation and management of virtual machines (VMs) by separating a computer’s software from its hardware. A bare metal hypervisor, also called a Type I or Native hypervisor, is virtualization software that runs onhost machine hardware directly, without requiring an underlying operating system12. This means that the bare metal hypervisor is the host or the operating system (OS) of the hardware1.

A guest operating system is an operating system that runs inside a virtual machine, on top of the hypervisor. A bare metal hypervisor can run multiple guest operating systems simultaneously, each with its own applications and resources. A guest operating system is not required for a bare metal hypervisor to run, but it is necessary for running applications on the virtual machine13.

Applications are software programs that perform specific tasks or functions for users. Applications can run on either the host operating system or the guest operating system, depending on the type of virtualization. In a bare metal virtualization, applications can run on the guest operating system, but not on the host operating system, since there is no host operating system. However, applications are not essential for a bare metal hypervisor to run, as they are only used by the users of the virtual machines

The first step when conducting an IT risk assessment is to identify assets to be protected, which include hardware, software, data, processes, people, and facilities that support the business objectives and operations of an organization. Identifying assets to be protected helps to establish the scope and boundaries of the risk assessment, as well as the value and criticality of each asset. Identifying potential threats, assessing vulnerabilities, and evaluating controls in place are subsequent steps in the risk assessment process that depend on the identification of assets to be protected. References: CISA Review Manual (Digital Version), Chapter 2: Governance & Management of IT, Section 2.3: IT Risk Management

The auditor’s best course of action after discovering instances where employees shared license keys to critical pieces of business software is to verify whether the licensing agreement allows shared use. A licensing agreement is a contract between the software provider and the user that defines the terms and conditions of using the software, including the number, type, and scope of licenses granted. Some licensing agreements may allow shared use of license keys among multiple users or devices, while others may prohibit or restrict such use. By verifying the licensing agreement, the auditor can determine whether the employees violated the contract or not, and whether there are any legal or financial risks or implications for the organization.

The other options are not as appropriate as option D, as they may not address the root cause of the issue or provide a comprehensive solution. Recommending the utilization of software licensing monitoring tools may help prevent or detect future instances of license key sharing, but it does not resolve the current situation or ensure compliance with the licensing agreement. Recommending the purchase of additional software license keys may be unnecessary or wasteful if the licensing agreement already allows shared use or if there are unused licenses available. Validating user need for shared software licenses may help identify the reasons or motivations behind license key sharing, but it does not justify or excuse such behavior if it violates the licensing agreement.

 Leveraging an IT governance framework is the best way to enable alignment of IT with business objectives, as it provides a set of principles, standards, processes, and practices that guide the effective delivery of IT services that support the organization’s strategy and goals. Benchmarking against peer organizations, developing key performance indicators (KPIs), and completing an IT risk assessment are useful activities that can help measure and improve the performance and value of IT, but they are not sufficient to ensure alignment without a governance framework. References: CISA Review Manual (Digital Version), Chapter 1: Information Systems Auditing Process, Section 1.2: IT Governance

 The most important thing for an IS auditor to verify when reviewing the use of an outsourcer for disposal of storage media is that the vendor’s process appropriately sanitizes the media before disposal. As explained in the previous question, storage media may contain sensitive or confidential information that needs to be protected from unauthorized access, disclosure, or misuse. The IS auditor should verify that the vendor has a process that appropriately sanitizes the media before disposal, such as wiping, degaussing, shredding, or incinerating, and that the process is effective and compliant with the organization’s policies and standards. The other options are not as important as verifying the vendor’s process, because they either do not ensure the security and privacy of the information on the media, or they aresecondary to the vendor’s process. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.7

The recovery time objective (RTO) has a longer duration than documented in the disaster recovery plan (DRP) should be of greatest concern to the auditor when reviewing a bank’s SLA with a third-party provider that hosts the bank’s secondary data center. This is because the RTO is the maximum acceptable time for restoring a system or an application after a disaster or a disruption. A longer RTO than the DRP means that the bank maynot be able to resume its critical business operations within the expected time frame, which may result insignificant financial losses, reputational damage, customer dissatisfaction, or regulatory non-compliance12.

The SLA has not been reviewed in more than a year is not the greatest concern, although it is a good practice to review and update the SLA periodically to ensure that it reflects the current business needs and expectations, as well as any changes in the service provider’s capabilities or performance. However, a lack of review does not necessarily imply a lack of compliance or quality of service, as long as the SLA is still valid and enforceable34.

Backup data is hosted online only is not the greatest concern, although it may pose some security risks if the backup data is not encrypted or protected by adequate access controls. Online backup data means that the backup data is stored on a remote server that can be accessed via the Internet, which may offer some advantages such as faster recovery, lower cost, and higher availability than offline backup data that is stored on physical media such as tapes or disks. However, online backup data also requires reliable network connectivity and bandwidth, as well as proper security measures to prevent unauthorized access or tampering56.

The recovery point objective (RPO) has a shorter duration than documented in the DRP is not the greatest concern, although it may indicate some inconsistency or misalignment between the SLA and the DRP. The RPO is the maximum acceptable amount of data loss measured in time from a disaster or a disruption. A shorter RPO than the DRP means that the bank may lose less data than expected, which may be beneficial for its business continuity and recovery. However, a shorter RPO may also imply more frequent backups, which may increase the cost and complexity ofthe backup process

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

The audit charter is a document that defines the purpose, scope, authority, and responsibility of an IT audit organization. The audit charter should specify roles and responsibilities within an IT audit organization, such as who is accountable for approving the audit plan, who is responsible for conducting the audits, who is authorized to access the audit evidence, and who is accountable for reporting the audit results. The organizational chart, the engagement letter, and the annual audit plan are also important documents for an IT audit organization, but they do not specify roles and responsibilities as clearly and comprehensively as the audit charter. 

The best way to verify the effectiveness of a data restoration process is to perform periodic complete data restorations. This is the process of transferring backup data to the primary system or data center and verifying that the restored data is accurate, complete, and functional. By performing periodic complete data restorations, the auditee can test the reliability and validity of the backup data, the functionality and performance of the restoration tools and procedures, and the compatibility and integrity of the restored data with the primary system. This will also help identify and resolve any issues or errors that may occur during the restoration process, such as corrupted or missing files, incompatible formats, or configuration problems.

Performing periodic reviews of physical access to backup media (option A) is not the best way to verify the effectiveness of a data restoration process, as it only ensures the security and availability of the backup media, not the quality or usability of the backup data. Physical access reviews are important for preventing unauthorized access, theft, damage, or loss of backup media, but they do not test the actual restoration process or verify that the backup data can be successfully restored.

Validating offline backups using software utilities (option C) is also not the best way to verify the effectiveness of a data restoration process, as it only checks the integrity and consistency of the backup data, not the functionality or compatibility of the restored data. Software utilities can help detect and correct any errors or inconsistencies in the backup data, such as checksum errors, duplicate files, or incomplete backups, but they do not test the actual restoration process or verify that the restored data can work with the primary system.

Reviewing and updating data restoration policies annually (option D) is also not the best way to verify the effectiveness of a data restoration process, as it only ensures that the policies are current and relevant, not that they are implemented and followed. Data restoration policies are important for defining roles and responsibilities, objectives and scope, standards and procedures, and metrics and reporting for the restoration process, but they do not test the actual restoration process or verify that it meets the expected outcomes.

Therefore, option B is the correct answer.

 A distributed security administration system is a system that allows different administrators to manage the security of different parts of the network or organization. This can provide more flexibility, scalability, and efficiency than a centralized system, where one administrator is responsible for the entire security. However, a distributed security administration system also presents some potential challenges and risks, such as:

Inconsistency and conflict among different security policies and standards

Lack of coordination and communication among different administrators

Difficulty in monitoring and auditing the overall security status and performance

Increased complexity and cost of security management and maintenance

Therefore, the greatest potential concern for implementing a distributed security administration system is that the security procedures may be inadequate to support the change. Security procedures are the rules and guidelines that define how security is implemented and enforced in an organization. They include policies, standards, processes, roles, responsibilities, controls, and metrics. Security procedures should be aligned with the business objectives, risks, and requirements of the organization, as well as the best practices and regulations in the industry. Security procedures should also be reviewed and updated regularly to reflect the changes in the environment, technology, and threats.

If the security procedures are not adequate to support the change from a centralized to a distributed security administration system, the organization may face increased security risks, such as unauthorized access, data breaches, compliance violations, reputation damage, and financial losses. Therefore, it is essential to ensure that the security procedures are revised and adapted to suit the new system, and that they are communicated and enforced effectively across the organization.

 The only thing that can be provided by asymmetric encryption is nonrepudiation. Nonrepudiation is the ability to prove that a message or transaction was originated or authorized by a specific party. Asymmetric encryption uses a pair of keys: a public key and a private key. The public key can be shared with anyone, while the private key is kept secret by the owner. If a message is encrypted with the sender’s private key, only the sender’s public key can decrypt it. This proves that the message was sent by the sender and not by anyone else. This is called digital signature and it provides nonrepudiation. Asymmetric encryption can also provide information privacy by encrypting a message with the receiver’s public key, so that only the receiver’s private key can decrypt it. However, information privacy can also be provided by symmetric encryption, which uses a single key to encrypt and decrypt messages. References:

CISA Review Manual (Digital Version), Chapter 5, Section 5.21

CISA Online Review Course, Domain 3, Module 2, Lesson 12

The most important thing for the IS auditor to determine in a post-implementation review of a recently purchased system is whether the user requirements were met. User requirements are the specifications and expectations of the users of the system, such as the features, functions, performance, quality, and security of the system. User requirements are usually defined and documented in the early stages of the system acquisition process, such as in the request for proposal (RFP) or the contract. User requirements are also used as the basis for testing and evaluating the system before and after implementation.

Determining whether the user requirements were met can help the IS auditor assess whether the system is fit for purpose and delivers value and benefits to the users and the organization. Determining whether the user requirements were met can also help the IS auditor identify any gaps, issues, or problems with the system that may affect its functionality, usability, or reliability. Determining whether the user requirements were met can also help the IS auditor provide feedback and recommendations for improvement or enhancement of the system.

Stakeholder expectations were identified is not the most important thing for the IS auditor to determine in a post-implementation review of a recently purchased system, but rather a prerequisite or input for it. Stakeholder expectations are the needs and wants of the various parties who have an interest or influence in the system, such as users, managers, customers, suppliers, regulators, or auditors. Stakeholder expectations are usually identified and analyzed in the initial stages of the system acquisition process, such as in the feasibility study or the business case. Stakeholder expectations are also used as inputs for defining and prioritizing the user requirements.

Vendor product offered a viable solution is not the most important thing for the IS auditor to determine in a post-implementation review of a recently purchased system, but rather an outcome or result of it. Vendor product is the system that is provided by an external supplier or service provider to meet the user requirements. Vendor product offered a viable solution means that the vendor product satisfied or exceeded the user requirements and delivered value and benefits to the users and organization. Vendor product offered a viable solution can be determined by comparing and evaluating the user requirements and the vendor product performance and quality.

Test scenarios reflected operating activities is not the most important thing for the IS auditor to determine in a post-implementation review of a recently purchased system, but rather a factor or criterion for it. Test scenarios are sets of conditions or situations that are used to test and verify whether the system meets the user requirements. Test scenarios reflected operating activities means that test scenarios simulated or replicated real-world scenarios that occur during normal operations of business processes or functions that use or depend on the system. Test scenarios reflected operating activities can help ensure that test results are valid, reliable, and relevant.

An IT balanced scorecard (BSC) is a performance metric that is used to identify, improve, and control the various functions and outcomes of an IT department or organization. An IT BSC is based on the concept of the balanced scorecard, which was introduced by Robert Kaplan and David Norton in 1992 as a strategic management system that translates the vision and strategy of an organization into measurable objectives and actions. An IT BSC adapts the balanced scorecard framework to the specific needs and goals of the IT function, aligning it with the business strategy and value proposition.

An IT BSC typically consists of four perspectives that help managers plan, implement, and evaluate the IT performance: customer, internal process, learning and growth, and financial. Each perspective defines a set of objectives, measures, targets, and initiatives that reflect the IT contribution to the organization’s success. For example, the customer perspective may measure the satisfaction and retention of internal and external customers who use IT services or products; the internal process perspective may measure the efficiency and effectiveness of IT processes such as development, delivery, support, or security; the learning and growth perspective may measure the skills, knowledge, innovation, and culture of the IT staff; and the financial perspective may measure the costs, benefits, and return on investment of IT projects or assets.

An IT BSC provides a new IS auditor with the most useful information to evaluate overall IT performance because it:

Provides a comprehensive and balanced view of the IT function from multiple angles and stakeholders

Links the IT objectives and activities to the business strategy and value creation

Enables a clear communication and alignment of expectations and priorities among IT managers, staff, customers, and other stakeholders

Facilitates a continuous monitoring and improvement of IT performance based on data-driven feedback and analysis

Supports a holistic and integrated approach to IT governance, risk management, and compliance

Therefore, an IT BSC is a valuable tool for a new IS auditor to assess how well the IT function is fulfilling its mission and delivering value to the organization.

The senior auditor’s most appropriate course of action is to have the finding reinstated, because the auditee’s claim of correcting the problem is not sufficient evidence to support the removal of the finding. The auditor should verify that the corrective action has been implemented effectively and that it has resolved the underlying issue or risk. The auditor should also document the evidence andresults of the verification in the work papers. The other options are not appropriate, because they either accept the auditee’s claim without verification, delegate the responsibility to the auditee or escalate the issue unnecessarily. References:

ISACA, CISA Review Manual, 27th Edition, chapter 1, section 1.51

ISACA, IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals,section12062

The best solution for ensuring secure remote access to corporate resources is to use a virtual private network (VPN), as this creates an encrypted tunnel between the user’s device and the corporate network, preventing unauthorized interception or modification of data in transit. Additional firewall rules may help to restrict access to certain ports or protocols, but they do not provide encryption or authentication. Multi-factor authentication may help to verify the identity of the user, but it does not protect the data in transit. Virtual desktop may help to provide a consistent user interface and access to applications, but it does not ensure the security of thecommunication channel. References: CISA Review Manual (Digital Version), Chapter 5:Protection of Information Assets, Section 5.2: Network Security Devices and Technologies

The IS auditor’s best course of action when preparing the final report is to include the position supported by senior management in the final engagement report. The IS auditor should communicate the audit findings and recommendations to senior management and obtain their feedback and approval before issuing the final report. If there is a disagreement between the auditee and the IS auditor regarding a recommendation for corrective action, the IS auditor should present both sides of the argument and the supporting evidence, and seek senior management’s opinion and decision. The IS auditor should respect and follow senior management’s position, and include it in the final engagement report, along with the auditee’s comments if applicable. The other options arenot the best course of action, because they either do not resolve the disagreement, do notreflect senior management’s authority, or do not report the audit results accurately and completely. References: CISA Review Manual (Digital Version)1, Chapter 2, Section 2.2.5

The best way to detect unauthorized copies of licensed software on systems is to conduct periodic software scanning. Software scanning is a process of using specialized tools or programs to scan the systems and identify the software installed, the license status, the usage, and the compliance with the software policies and agreements. Software scanning can help to detect any unauthorized, unlicensed, or illegal copies of software on the systems, as well as any discrepancies or violations of the software licenses. Software scanning can also help to optimize the software inventory, reduce the software costs, and improve the security and performance of the systems12.

Some examples of software scanning tools are:

Microsoft Software Inventory Analyzer (MSIA): A free tool that scans Windows-based computers and servers and generates reports on the Microsoft products installed, such as operating systems, applications, and updates3.

Belarc Advisor: A free tool that scans Windows-based computers and generates reports onthe hardware and software installed, including license keys, versions, usage, and security status4.

Lansweeper: A paid tool that scans Windows, Linux, Mac, and other network devices and generates reports on the hardware and software inventory, license compliance, configuration, and vulnerabilities5.

To conduct periodic software scanning, you need to:

Choose a suitable software scanning tool that meets your needs and budget.

Define the scope and frequency of the software scanning, such as which systems to scan, how often to scan, and what information to collect.

Configure and run the software scanning tool according to the instructions and settings.

Review and analyze the software scanning reports and identify any unauthorized copies of licensed software on the systems.

Take appropriate actions to remove or regularize the unauthorized copies of licensed software on the systems.

Document and report the results and findings of the software scanning.

 An organization outsourced its IS functions. To meet its responsibility for disaster recovery, the organization should coordinate disaster recovery administration with the outsourcing vendor. This is because the organization remains accountable for ensuring the continuity and availability of its IS functions, even if they are outsourced to a third party. The organization should establish clear roles and responsibilities, communication channels, testing procedures, and escalation processes with the outsourcing vendor for disaster recovery purposes. The organization should not discontinue maintenance of the disaster recovery plan (DRP), as it still needs to have a documented and updated plan for restoring its IS functions in case of a disaster. The organization should not delegate evaluation of disaster recovery to a third party or internal audit, as it still needs to monitor and review the performance and compliance of the outsourcing vendor with respect to disaster recovery objectives and standards. References: CISA Review Manual (Digital Version), [ISACA Auditing Standards]

 Access rights provisioned according to scheme would best help to support an auditor’s conclusion about the effectiveness of an implemented data classification program. This would indicate that the data classification program has been properly implemented and enforced, and that the data is protected according to its sensitivity and value. The other options are not sufficient to demonstrate the effectiveness of a data classification program, as they do not show how the data is actually accessed and used by authorized users. References:

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

CISA Review Questions, Answers & Explanations Database, Question ID 2042

Recent third-party IS audit reports would be most helpful in determining the effectiveness of the IT governance framework of the target company. IT governance is a framework that defines the roles, responsibilities, and processes for aligning IT strategy with business strategy. A third-party IS audit is an independent and objective examination of an organization’s IT governance framework by an external auditor. Recent third-party IS audit reports can provide reliable and unbiased evidence of the strengths, weaknesses, and maturity of the IT governance framework of the target company. The other options are not as helpful as recent third-party IS audit reports, as they may not be as comprehensive, accurate, or current as external audits. References: CISA Review Manual, 27th Edition, page 94

 Changes to the job scheduler application’s parameters are not approved and reviewed by an operations supervisor. This is a serious control weakness that could compromise the integrity, availability, and security of the IT operations. An IS auditor should be concerned about the lack of oversight and accountability for such changes, which could result in unauthorized, erroneous, or malicious modifications that affect the processing environment. The other options are less critical issues that may not have a significant impact on the IT operations. References:

CISA Review Manual (Digital Version), Chapter 4, Section 4.2.3.11

CISA Review Questions, Answers & Explanations Database, Question ID 202

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 audit charter is the document that defines the purpose, authority and responsibility of the IS audit function. It provides IS audit professionals with the best source of direction for performing audit functions, as it establishes the scope, objectives, reporting lines, independence, accountability and resources of the IS audit function. The IT steering committee is a governance body that oversees the strategic alignment, prioritization and direction of IT initiatives, but it does not provide specific guidance for IS audit functions. The information security policy is a document that defines the rules and principles for protecting information assets in the organization, but it does not cover all aspects of IS audit functions. Audit best practices are general guidelines and recommendations for conducting effective and efficient audits, but they are not binding or authoritative sources of direction for IS audit functions. References: CISA Review Manual (Digital Version) 1, Chapter 1: Information Systems Auditing Process, Section 1.1: Audit Charter.

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.

 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

 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.

Access to the spreadsheet is given only to those who require access is the most important control for maintaining the security of data in the spreadsheet. An IS auditor should ensure that the principle of least privilege is applied to limit the access to sensitive financial data and prevent unauthorized disclosure, modification, or deletion. The other options are less important controls that may enhance the accuracy, availability, or integrity of data in the spreadsheet, but not its security. References:

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

CISA Review Questions, Answers & Explanations Database, Question ID 210

Analyzing risks posed by new regulations is an appropriate role of internal audit in helping to establish an organization’s privacy program. An internal auditor can provide assurance and advisory services on the compliance and effectiveness of the privacy program, as well as identify and assess the potential risks and impacts of new or changing privacy regulations. The other options are not appropriate roles of internal audit, but rather the responsibilities of the management, the information security officer, or the privacy officer. References:

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

CISA Review Questions, Answers & ExplanationsDatabase, Question ID 216

 Requiring documentation that the finding will be addressed within the new system is the best course of action for a follow-up audit. An IS auditor should obtain evidence that the complex security vulnerability of low risk will be resolved in the new system and that there is a reasonable timeline for its implementation. The other options are not appropriate courses of action, as they may be too costly, time-consuming, or impractical for a low-risk finding. References:

CISA Review Manual (Digital Version), Chapter 2, Section 2.5.31

CISA Review Questions, Answers& Explanations Database, Question ID 209

 Identifying required IT skill sets that support key business processes is the first step to enable the alignment of IT staff development plans with IT strategy. An IT strategy is a plan that defines how IT will support the organization’s goals and objectives. Identifying required IT skill sets means determining the knowledge, abilities, and competencies that IT staff need to perform their roles and responsibilities effectively and efficiently. This can help to align IT staff development plans with IT strategy, as well as to identify and address any skill gaps or needs within the IT workforce. The other options are not the first steps to enable alignment, but rather possible subsequent actions that may depend on the required IT skill sets. References:

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

CISA Review Questions, Answers & ExplanationsDatabase, Question ID 229

 The exact definition of the service levels and their measurement is the first thing that the IS auditor should review in order to understand the problem of different opinions on the availability of their application servers. Service levels are the agreed-upon standards or targets for delivering IT services, such as availability, reliability, performance, and security. Service level measurement is the process of collecting, analyzing, and reporting data related to the achievement of service levels. By reviewing the exact definition of the service levels and their measurement, the IS auditor can identify any gaps, inconsistencies, or ambiguities that may cause confusion or disagreement among IT and the business. The other options are not as important as reviewing the exact definition of the service levels and their measurement, as they do not address the root cause of the problem. References: CISA Review Manual, 27th Edition,page 372

A maturity model for a technology organization is a tool that measures the progress and capability of the IT function in relation to its goals, processes, and practices. A maturity model can help identify gaps and areas for improvement, as well as benchmark the IT function against industry standards or best practices. One of the key aspects of a maturity model is the definition and clarity of roles and responsibilities for the IT function and its stakeholders. A roles and responsibility matrix, such as a RACI matrix, is a document that clarifies who is responsible, accountable, consulted, and informed for each task or deliverable in a project or process. A roles and responsibility matrix can help avoid confusion, duplication, or omission of work, as well as ensure accountability and communication among the IT function and its customers, partners, and suppliers. Therefore, an IS auditor should focus on reviewing the roles and responsibility matrix when evaluating the maturity model for a technology organization.

A standard operating procedure (SOP) is a document that describes the steps and instructions for performing a routine or repetitive task or process. SOPs are important for ensuring consistency, quality, and compliance in the IT function, but they are not directly related to the maturity model. A service level agreement (SLA) is a contract that defines the expectations and obligations between an IT service provider and its customers. SLAs are important for ensuring customer satisfaction, performance measurement, and dispute resolution in the IT function, but they are not directly related to the maturity model. A business resiliency plan is a document that outlines how an IT function will continue to operate or recover from a disruption or disaster. Business resiliency is important for ensuring availability, reliability, and security in the IT function, but it is not directly related to the maturity model. References: 1: Maturity Models for IT & Technology | Splunk 2: Responsibility assignment matrix - Wikipedia 3: Roles and Responsibilities Matrix - SDLCforms

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 purpose of obtaining a baseline image during an operating system audit is to identify atypical running processes. A baseline image is a snapshot of the normal state and configuration of an operating system, including the processes that are expected to run on it. By comparing the current state of the operating system with the baseline image, an IS auditor can detect any deviations or anomalies that may indicate unauthorized or malicious activity, such as malware infection, privilege escalation, or data exfiltration. A baseline image can also help an IS auditor to assess the performance and efficiency of the operating system, as well as its compliance with security standards and policies.

Verifying antivirus definitions (option B) is not the primary purpose of obtaining a baseline image, although it may be a part of the baseline configuration. Antivirus definitions are the files that contain the signatures and rules for detecting and removing malware. An IS auditor may verify that the antivirus definitions are up to date and consistent across the operating system, but this does not require obtaining a baseline image.

Identifying local administrator account access (option C) is not the primary purpose of obtaining a baseline image, although it may be a part of the baseline configuration. Local administrator accounts are user accounts that have full control over the operating system and its resources. An IS auditor may identify and review the local administrator accounts to ensure that they are properly secured and authorized, but this does not require obtaining a baseline image.

Verifying the integrity of operating system backups (option D) is not the primary purpose of obtaining a baseline image, although it may be a part of the backup process. Operating system backups are copies of the operating system data and settings that can be used to restore the system in case of failure or disaster. An IS auditor may verify that the operating system backups are complete, accurate, and accessible, but this does not require obtaining a baseline image.