Isaca Certified Information Systems Auditor CISA Exam Dumps: Updated Questions & Answers (November 2025)

Audit frameworks can assist the IS audit function by providing direction and information regarding the performance of audits. Audit frameworks are sets of standards, guidelines, and best practices that help IS auditors plan, conduct, and report on their audit engagements. Audit frameworks can help IS auditors ensure the quality, consistency, and professionalism of their audit work, as well as comply with the expectations and requirements of the stakeholders and regulators. Audit frameworks can also help IS auditors address the specific challenges and risks of auditing information systems and technology.

Defining the authority and responsibility of the IS audit function is not a way that audit frameworks can assist the IS audit function, but rather a way that the IS audit charter can assist the IS audit function. The IS audit charter is a document that defines the purpose, scope, objectives, and authority of the IS audit function within the organization. The IS audit charter can help IS auditors establish their role and position in relation to other functions and departments, as well as clarify their rights and obligations.

Providing details on how to execute the audit program is not a way that audit frameworks can assist the IS audit function, but rather a way that the audit methodology can assist the IS audit function. The audit methodology is a set of procedures and techniques that guide IS auditors in performing their audit tasks and activities. The audit methodology can help IS auditors apply a systematic and structured approach to their audit work, as well as use appropriate tools and methods to collect and analyze evidence.

Outlining the specific steps needed to complete audits is not a way that audit frameworks can assist the IS audit function, but rather a way that the audit plan can assist the IS audit function. The audit plan is a document that describes the scope, objectives, timeline, resources, and deliverables of a specific audit engagement. The audit plan can help IS auditors organize and manage their audit work, as well as communicate their expectations and responsibilities to the auditees.

The greatest risk if two users have concurrent access to the same database record is data integrity. Data integrity is the property that ensures that the data is accurate, complete, consistent, and valid throughout its lifecycle. If two users have concurrent access to the same database record, they may modify or delete the data in a conflicting or inconsistent manner, resulting in data corruption, loss, or duplication. This can affect the reliability and quality of the data, and cause errors or anomalies in the database operations and functions. The IS auditor should verify that the database has adequate controls to prevent or resolve concurrent access issues, such as locking mechanisms, transaction isolation levels, concurrency control protocols, or timestamping methods. References: CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.7

 An IT balanced scorecard is primarily used for measuring IT strategic performance. An IT balanced scorecard is a framework that translates the IT strategy into measurable objectives, indicators, targets, and initiatives across four perspectives: financial, customer, internal process, and learning and growth. An IT balanced scorecard helps to monitor and evaluate how well the IT function is delivering value to the organization, achieving its strategic goals, and improving its capabilities and competencies. The otheroptions are not the primary uses of an IT balanced scorecard, because they either focus on specific aspects of IT rather than the overall performance, or they are not directly related to the IT strategy. References: CISA Review Manual (Digital Version)1, Chapter 1, Section 1.2.3

Data classification is the first consideration when deciding whether data should be moved to a cloud provider for storage because it determines the level of protection and security required for the data. Data classification also helps to identify the legal and regulatory requirements that apply to the data, such as privacy, retention and disposal policies. Data storage costs, vendor cloud certification and service level agreements (SLAs) are important factors to consider, but they are secondary to data classification. References: CISAReview Manual (Digital Version) 1, Chapter 5, Section 5.3.2

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.

The best control to minimize the risk of unauthorized access to lost company-owned mobile devices is device encryption. Device encryption is a process that transforms data on a device into an unreadable format using a cryptographic key. Device encryption protects the data stored on the device from being accessed by unauthorized parties, even if they bypass the password or PIN protection. Device encryption can also prevent data leakage if the device is disposed of or recycled without proper data sanitization. Password or PIN protection is a basic control that prevents unauthorized access to the device by requiring a secret code or pattern to unlock it. However, password or PIN protection can be easily compromised by brute force attacks, shoulder surfing, or social engineering. Device trackingsoftware is a tool that allows the device owner or administrator to locate, lock, or wipe the device remotely in case of loss or theft. However, device tracking software depends on the device’s network connectivity and GPS functionality, which may not be available or reliable in some situations. Periodic backup is a process that copies the data from the device to another storage location for recovery purposes. Periodic backup can help restore the data in case of loss or damage of the device, but it does not prevent unauthorized access to the data on the device itself. References: CISA ReviewManual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.4: Mobile Devices

The most important thing for an IS auditor to validate when auditing network device management is that all devices have current security patches assessed. This is because security patches are essential for fixing known vulnerabilities and preventing unauthorized access, data breaches, or denial-of-service attacks on the network devices. If the network devices are not patched regularly, they may expose the network to various cyber threats and compromise the confidentiality, integrity, and availability of the network services and data12.

Devices cannot be accessed through service accounts is not the most important thing to validate because service accounts are typically used for automated tasks or processes that require privileged access to network devices. Service accounts can be secured by using strong passwords, limiting their permissions, and monitoring their activities. However, service accounts alone do not protect the network devices from external or internal attacks that exploit unpatched vulnerabilities3.

Backup policies include device configuration files is not the most important thing to validate because backup policies are mainly used for restoring the network devices in case of failure, disaster, or corruption. Backup policies can help with recovering the network functionality and data, but they do not prevent the network devices from being compromised or attacked in the first place. Backup policies should be complemented by security policies that ensure the network devices are patched and protected4.

All devices are located within a protected network segment is not the most important thing to validate because network segmentation is a technique that divides the network into smaller subnets or zones based on different criteria, such as function, security level, or access control. Network segmentation can help isolate and contain the impact of a potential attack on a network device, but it does not prevent the attack from happening. Network segmentation should be combined with security patching and other security measures to ensure the network devices are secure.

 The business process owner is the most important stakeholder to involve in the review of the processes that prevent fraud within a business expense claim system. This is because the business process owner is responsible for defining, implementing, and monitoring the business rules and policies that govern the expense claim process. The business process owner also has the authority and accountability to approve or reject expense claims, as well as to investigate and report any suspicious or fraudulent activities. The business process owner can provide valuable insights and feedback to the IS auditor on the effectiveness and efficiency of the current processes, aswell as the potential risks and controls that need to be addressed12.

The information security manager is not the most important stakeholder because their role is mainly focused on ensuring the confidentiality, integrity, and availability of the information systems and data that support the expense claim process. The information security manager can help the IS auditor with assessing the technical aspects of the system, such as access controls, encryption, logging, and backup, but they may not have sufficient knowledge or authority over the business rules and policies that prevent fraud1.

The quality assurance (QA) manager is not the most important stakeholder because their role is mainly focused on ensuring the quality and reliability of the software applications and systems that support the expense claim process. The QA manager can help the IS auditor with testing and verifying the functionality and performanceof the system, but they may not have sufficient knowledge or authority over the business rules and policies that prevent fraud1.

The business department executive is not the most important stakeholder because their role is mainly focused on overseeing the strategic objectives and financial performance of the business department that uses the expense claim system. The business department executive can help the IS auditor with understanding the business context and needs of the expense claim process, but they may not have sufficient knowledge or authority over the operational details and controls that prevent fraud

 The greatest benefit of adopting an international IT governance framework rather than establishing a new framework based on the actual situation of a specific organization is wide acceptance by different business and support units with IT governance objectives. An international IT governance framework, such as COBIT, provides a common language and understanding for IT governance among various stakeholders, such as management, users, auditors and regulators. This facilitates alignment, communication and collaboration among them. Readily available resources, comprehensive coverage and fewer resources expended are also benefits of adopting an international IT governance framework, but they are not the greatest benefit. References: CISA Review Manual (Digital Version) , Chapter 1, Section 1.3.1.

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.

 Monetary unit sampling (MUS) is a statistical sampling method that is used to determine if the account balances or monetary amounts in a population contain any misstatements. MUS treats each individual dollar in the population as a separate sampling unit, so that larger balances or amounts have a higher probability of being selected than smaller ones. MUS then projects the results of testing the sample to the entire population in terms of dollar values, rather than error rates.

One advantage of MUS is that it increases the likelihood of selecting material items from the population. Material items are those that have a significant impact on the financial statements and could influence the decisions of users. By giving more weight to larger items, MUS ensures that material misstatements are more likely to be detected and reported. MUS also reduces the sample size required to achieve a desired level of confidence and precision, as compared to other sampling methods that do not consider the value of items.

 The best phase of the software development life cycle to initiate the discussion of application controls is the application design phase when process functionalities are finalized. Application controls are the policies, procedures, and techniques that ensure the completeness, accuracy, validity, and authorization of data input, processing, output, and storage in an application. Application controls help prevent, detect, or correct errors and fraud in software applications. Examples of application controls include input validation, edit checks, reconciliation, encryption, access control, audit trails, etc.

The application design phase is when the software requirements are translated into a logical and physical design that specifies how the application will look and work. This phase is the best time to discuss application controls because it allows the developers to incorporate them into the design specifications and ensure that they are aligned with the business objectives and user needs. By discussing application controls early in the design phase, the developers can also avoid costly rework or changes later in the development process.

The other phases are not as optimal as the application design phase to initiate the discussion of application controls. A. Business case development phase when stakeholders are identified. The business case development phase is when the feasibility, scope, objectives, benefits, risks, and costs of a software project are defined and evaluated. This phase is important for obtaining stakeholder approval and support for the project, but it is too early to discuss application controls in detail because the software requirements and functionalities are not yet clear or finalized. B. User acceptance testing (UAT) phase when test scenarios are designed. The user acceptance testing phase is when the software is tested by the end-users or stakeholders to verify that it meets their expectations and requirements. This phase is too late to discuss application controls because it is near the end of the development process and any changes or additions to the application controls would require retesting and revalidation of the software. C. Application coding phase when algorithms are developed to solve business problems. The application coding phase is when the software design is translated into executable code using programming languages and tools. This phase is not ideal to discuss application controls because it is after the design phase and any changes or additions to the application controls would require redesigning and recoding of the software.

The primary purpose of requiring source code escrow in a contractual agreement is to ensure the source code is available. Source code escrow is a service that involves depositing the source code of a software or system with a third-party agent or escrow provider, who can release it to a designated beneficiary under specific conditions, such as bankruptcy, termination, or breach of contract by the software vendor or developer. Source code escrow can help to protect the interests and rights of the software user or licensee, who may need access to the source code for maintenance, modification, enhancement, or troubleshooting purposes. The IS auditor should verify that the contractual agreement specifies the terms and conditions for source code escrow, such as the escrow agent,the escrow fees, the deposit frequency and format,the release events and procedures, and the verification and audit requirements. References: CISA ReviewManual (Digital Version)1, Chapter 3, Section 3.2.2

 Information security governance is the subset of enterprise governance that provides strategic direction, ensures that objectives are achieved, manages risk appropriately, uses organizational resources responsibly, and monitors the success or failure of the enterprise security program. Information security governance is essential for ensuring that an organization’s information assets are protected from internal and external threats, and that the organization complies with relevant laws and standards.

Demonstrated support from which of the following roles in an organization has the most influence over information security governance? The answer is C, the board of directors. The board of directors is the highest governing body of an organization, responsible for overseeing its strategic direction, performance, and accountability. The board of directors sets the tone at the top for information security governance by:

Establishing a clear vision, mission, and values for information security

Approving and reviewing information security policies and standards

Allocating sufficient resources and budget for information security

Appointing and empowering a chief information security officer (CISO) or equivalent role

Holding management accountable for information security performance and compliance

Communicating and promoting information security awareness and culture

The board of directors has the most influence over information security governance because it has the ultimate authority and responsibility for ensuring that information security is aligned with the organization’s business objectives, risks, and stakeholder expectations.

 A web proxy server for corporate connections to external resources reduces organizational risk by anonymizing users through changed IP addresses. A web proxy server is an intermediarybetween the web and client devices, that can provide proxy services to a client or a group of clients1. One of the main benefits of using a web proxy server is that it allows users to change their IP address andlocation, circumventing geoblocking and hiding their identity from the target website2.

Anonymizing internal IP addresses is important for online security, as it helps protect the organization from several threats. If an attacker controls a server that employees connect to, the outgoing IP address of the organization’s router is logged on the server. This IP address can be used by the attacker to launch a denial-of-service (DoS) attack or to create more targeted attacks such as phishing2. With a web proxy server, the IP shown in web logs is the web proxy’s, which means an attacker would not have access to theorganization’s router outgoing IP address2.

Anonymizing outgoing IP addresses is also important when carrying out sensitive actions online, such as law enforcement investigations or competitive intelligence. A web proxy server can help users avoid exposing their internal IP address that leads back to their organization, and instead use a third-party web proxy that provides more anonymity2.

The other options are not directly related to reducing organizational risk by using a web proxy server. Providing multi-factor authentication for additional security (option B) is a benefit of some web proxy servers, but it is not the main purpose of using a web proxy server3. Providing faster response than direct access(option C) is a benefit of some web proxy servers that cache content forbetter data transfer speeds and less bandwidth usage, but it is not directly related to reducing organizational risk1. Load balancing traffic to optimize data pathways (option D) is a benefit of some web proxy servers that distribute traffic across multiple servers, but it is not directly related to reducing organizational risk4.

 The greatest concern with this situation is that a business-critical application does not currently have any level of fault tolerance and thus has a single point of failure. A single point of failure is a component or element of a system that, if it fails, will cause the entire system to stop functioning. Fault tolerance is the ability of a system to continue operating without interruption or degradation in the event of a failure of one or more of its components or elements. Fault tolerance can be achieved by using techniques such as redundancy, replication, backup, or failover. A business-critical application should have a high level of fault tolerance to ensure its availability, reliability, and continuity. References:

CISA Review Manual (Digital Version), Chapter 5, Section 5.51

CISA Online Review Course,Domain 3, Module 3, Lesson 22

 Resilience is the ability of an organization to continue to operate effectively during or after a disruptive event. A business impact analysis (BIA) is a key process to identify the critical systems and processes that support the organization’s objectives and determine the impact of their disruption. Without a BIA, the organization may not be able to prioritize the recovery of the most important systems and processes, which poses the greatest risk to its resilience. The other options are not as significant as a BIA, as they relate to data quality, system monitoring, and user acceptance testing, which are important but not essential for resilience. References: CISA Review Manual (Digital Version), Domain 4: Information Systems Operations and Business Resilience, Section 4.2 Business Continuity Planning1

 Implementing an email containerization solution on personal devices is the best recommendation for an IS auditor, because it allows the organization to separate and secure the email data from the rest of the device data. Email containerization creates a virtual environment that encrypts andisolates the email data, preventing unauthorized access, leakage, or loss of sensitive information12. Requiring passwords or antivirus protection on personal devices may not be sufficient or enforceable, while prohibiting employees from storing companyemail onpersonal devices may not be feasible or practical. References: 1: CISA Review Manual (DigitalVersion), Chapter 5, Section 5.4.3 2: CISA Online Review Course, Module 5, Lesson 4

 Change control is the process of managing and documenting changes to an information system or its components. Change control aims to ensure that changes are authorized, tested, approved, implemented, and reviewed in a controlled and consistent manner. Change control is an essential part of ensuring the security, reliability, and quality of an information system.

One of the key elements of change control is testing and approval from quality assurance (QA). QA is the function that verifies that the changes meet the requirements and specifications, comply with the standards and policies, and do not introduce any errors or vulnerabilities. QA testing and approval provide assurance that the changes are fit for purpose, function as expected, and do not compromise the security or performance of the system.

An organization that has recently moved to an agile model for deploying custom code to its in-house accounting software system should still follow change control procedures, including QA testing and approval. Agile development methods emphasize flexibility, speed, and collaboration, but they do not eliminate the need for quality and security checks. In fact, agile methods can facilitate change control by enabling frequent and iterative testing and feedback throughout the development cycle.

However, if change control does not include testing and approval from QA, this poses a significant security concern for the organization. Without QA testing and approval, the changes may not be properly validated, verified, or evaluated before being deployed to production. This could result in introducing bugs, defects, or vulnerabilities that could affect the functionality, availability, integrity, or confidentiality of the accounting software system. For example, a change could cause data corruption, performance degradation, unauthorized access, or data leakage. These risks could have serious consequences for the organization’s financial operations, compliance obligations, reputation, or legal liabilities.

Therefore, change control that does not include testing and approval from QA is the most significant security concern to address when reviewing the procedures in place for production code deployment in an agile model.

Stress testing is a type of performance testing that evaluates how a system behaves under extreme load conditions, such as high user traffic, large data volumes, or limited resources. It is useful for identifying potential bottlenecks, errors, or failures that may affect the system’s functionality or availability. Stress testing during the quality assurance (QA) phase would have identified the concern of users complaining that a newly released ERP system is functioning too slowly. The other options are not as relevant for this concern, as they relate to different aspects of testing, such as regression testing (verifying that existing functionality is not affected by new changes), interface testing (verifying that the system interacts correctly with other systems or components), or integration testing (verifying that the system works as a whole after combining different modules or units). References: CISA Review Manual (Digital Version), Domain 5: Protection of Information Assets, Section 5.4 Testing Techniques1

 A feasibility study is an assessment that determines the likelihood of a proposed project being successful, such as a new system development1. A feasibility study typically covers various aspects of the project, such as technical, economic, operational and legal feasibility2. The IS auditor’s role is to audit the feasibility study and ensure that it is objective, realistic and reliable3.

One of the most important aspects of a feasibility study is the economic feasibility, which analyzes the costs and benefits of the proposed system and compares them with alternative solutions2. Theeconomic feasibility study should include a detailed breakdown of the development, implementation and operational costs, as well as the expected revenues, savings and intangible benefits of the system3. The IS auditor should review the cost-benefit documentation for reasonableness and accuracy, and verify that the assumptions and calculations are valid and supported by evidence3.

The other options are not directly related to auditing the feasibility study of a system development project. Reviewing qualifications of key members of the project team (option A) is more relevant to auditing the project management and human resources aspects of the project. Reviewing the request for proposal (RFP) to ensure that it covers the scope of work (option B) is more relevant to auditing the procurement and vendor selection process of the project. Ensuring that vendor contracts are reviewed by legal counsel (option D) is more relevant to auditing the legal and contractual aspects of the project.

The most importantoutcome of an information security program is to improve the organizational awareness of security responsibilities, as this will foster a culture of security and ensure that all stakeholders are aware of their roles and obligations in protecting the information assets of the organization. An information security program should also aimto achieve other outcomes, such as identifying operating system weaknesses, understanding and accepting emerging security technologies, and reducing the cost to mitigate information security risk, but these are not as important as improving the awareness of security responsibilities, which is the foundation of any effective information security program. *References: According to the ISACA IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals, section 2402 Planning, “The IS audit and assurance professional should identify and assess risk relevant to the area under review.” 1 One of the risk factors to consider is “the level of awareness of management and staff regarding IT risk management” 1. According to the ISACAIT Audit and Assurance Guideline G13 Information Security Management, “The objective of an information security management audit/assurancereview is to provide management with an independent assessment relating to the effectiveness of information security management within the enterprise.” The guideline also states that “the audit/assurance professional should evaluate whether there is an appropriate level of awareness throughout the enterprise regarding information security policies, standards, procedures and guidelines.” According to a web search result from Microsoft Security, “Information security programs need to: … Support the execution of decisions.” 2 One of the ways to support the execution of decisions is to ensure that everyone in the organization understands their security responsibilities and follows the security policies and procedures.

The design phase of the system development life cycle (SDLC) is where an IS auditor would expect to find that controlshave been incorporated into system specifications, because this is where the system requirements are translated intodetailed design specifications that include the technical, functional, and security aspects of the system34. The implementation phase iswhere the system is deployed and tested, the development phase is where the system is codedand unit tested, and thefeasibility phase is where the system objectives and scope are defined. References: 3: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.2 4: CISA Online Review Course, Module 4, Lesson 2

 The auditor should first escalate to audit management to discuss the audit plan. This is because the audit plan should be based on a risk assessment and aligned with the organization’s objectives and strategies. The auditor should not accept the CIO’s request without proper justification and approval from the audit management, who are responsible for ensuring the audit plan’s quality and independence. The auditor should also communicate the potential risks and implications of not conducting IS audits in the upcoming year, such as missing new or emerging threats, vulnerabilities, or compliance issues. References:

CISA Review Manual (Digital Version), Chapter 2, Section 2.11

CISA Online Review Course, Domain 1, Module 1, Lesson 22

The audit procedure that would have most likely identified the exception of critical servers not included in the central log repository is to compare a list of all servers from the directory server against a list of all servers present in the central log repository. This would allow the IS auditor to detect any discrepancies or omissions in the central log repository. The other audit procedures (A, C and D) would not be effective in identifying this exception, as they would only focus on the alerts generated, the alert settings configured, or the servers included in the previous year’s audit, which may not reflect the current state of the central log repository. References: IS Audit and Assurance Guideline 2202: Evidence Collection Techniques, CISA Review Manual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.3: Logging and Monitoring

 Independence would be most impacted if an IS auditor were to assist with the implementation of recommended control enhancements, as this would create a conflict of interest and impair the objectivity and credibility of the IS auditor. Integrity, materiality, and accountability are important attributes of an IS auditor, but they are not directly affected by the involvement in the implementation of control enhancements. References: CISA Review Manual (Digital Version), Chapter 1: Information Systems Auditing Process, Section 1.1: IS Audit Standards, Guidelines and Codes of Ethics

The correct answer is D. Maintenance procedures should be considered when examining fire suppression systems as part of a data center environmental controls review. Fire suppression systems are critical for protecting the data center equipment and personnel from fire hazards. Therefore, they should be regularly maintained and tested to ensure their proper functioning and compliance with safety standards. Maintenance procedures should include inspection, cleaning, replacement, and repair of the fire suppression system components, as well as documentation of the maintenance activities and results. Installation manuals, onsite replacement availability, and insurance coverage are notdirectly related to the fire suppression system performance and effectiveness, and therefore are not relevant for the audit review. References: CISA Review Manual (Digital Version)1, page 403.

The most effective way to identify exfiltration of sensitive data by a malicious insider is to establish behavioral analytics monitoring. Behavioral analytics is the process of analyzing the patterns and anomalies in user behavior to detect and prevent insider threats. Behavioral analytics can help identify unusual or suspicious activities, such as accessing sensitive data at odd hours, transferring large amounts of data to external devices or locations, or using unauthorized applications or protocols. Behavioral analytics can also help correlate data from multiple sources, such as network logs, user profiles, and access rights, to provide a holistic view of user activity and risk.

Data loss prevention (DLP) software is a tool that can help prevent exfiltration of sensitive data by a malicious insider, but it is not the most effective way to identify it. DLP software can block or alert on unauthorized data transfers based on predefined rules and policies, but it may not be able to detect sophisticated or stealthy exfiltration techniques, such as encryption, steganography, or data obfuscation.

Reviewing perimeter firewall logs is a way to identify exfiltration of sensitive data by a malicious insider, but it is not the most effective way. Perimeter firewall logs can show the traffic volume and destination of data transfers, but they may not be able to show the content or context of the data. Perimeter firewall logs may also be overwhelmed by the amount of normal traffic and miss the signals of malicious exfiltration.

Providing ongoing information security awareness training is a way to reduce the risk of exfiltration of sensitive data by a malicious insider, but it is not a way to identify it. Information security awareness training can help educate users on the importance of protecting sensitive data and the consequences of violating policies and regulations, but it may not deter or detect those who are intentionally or maliciously exfiltrating data.

 The best evidence of an IT strategy correction’s effectiveness is the synchronization of IT activities with corporate objectives. The IT strategy correction is a process of reviewing and adjusting the IT strategy to ensure that it aligns with and supports the corporate strategy and objectives. The synchronization of IT activities with corporate objectives means that the IT activities are consistent with and contribute to the achievement of the corporate goals and vision. The IS auditor can measure and evaluate the IT strategy correction’s effectiveness by comparing the IT activities with the corporate objectives, and assessing whether they are aligned, integrated, and coordinated. The other options are not as good evidence of an IT strategy correction’s effectiveness, because they either do not reflect the alignment of IT and business, or they are inputs or outputs of the IT strategycorrection process rather than outcomes or results. References: CISA Review Manual (Digital Version)1, Chapter 1, Section 1.2.1

The answer D is correct because the best way for the auditor to confirm the change log is complete is to take the last change from the system and trace it back to the log. A change log is a record of all the changes that have been made to a system, such as software updates, bug fixes, configuration modifications, etc. A change log should contain information such as the date and time of the change, the description and purpose of the change, the person or service who made the change, and the approval status of the change. A complete change log helps to ensure that the system is secure, reliable, and compliant with the relevant standards and regulations.

An IS auditor evaluating the change management process must select a sample from the change log to verify that the changes are properly authorized, documented, tested, and implemented. However, before selecting a sample, the auditor must ensure that the change log is complete and accurate, meaning that it contains all the changes that have been made to the system and that there are no missing, duplicated, or falsified entries. To do this, the auditor can use a technique called backward tracing, which involves taking the last change from the system and tracing it back to the log. This way, the auditor can check if the change is recorded in the log with all the relevant details and if there are any gaps or inconsistencies in the log. If the last change from the system is not found in the log or does not match with the log entry, it indicates that the change log is incomplete or inaccurate.

The other options are not as good as option D. Interviewing change management personnel about completeness (option A) is not a reliable way to confirm the change log is complete because it relies on subjective opinions and self-reported information, which may not be truthful or accurate. Taking an item from the log and tracing it back to the system (option B) is a technique called forward tracing, which can be used to verify that a specific change in the log has been implemented in the system. However, this technique does not confirm that all changes in the system are recorded in the log. Obtaining management attestation of completeness (option C) is not a sufficient way to confirm the change log is complete because it does not provide any evidence or verification of completeness. Management attestation may also be biased or influenced by conflicts of interest.

 A business impact analysis (BIA) is the process of identifying and assessing the potential impacts a disruption or incident could have on an organization. A BIA helps organizations understand and prepare for these potential obstacles, so they can act quickly and face challenges head-on when they arise. A BIA tells the organization what to expect when unforeseen roadblocks occur, so they can make a plan to get their business back on track as quickly as possible. Therefore, a BIA is the best option to anticipate the effects of a disaster.

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 primary advantage of this approach is that it improves audit efficiency. Audit efficiency is the measure of how well the audit resources are used to achieve the audit objectives. Audit efficiency can be enhanced by using methods or techniques that can save time, cost, or effort without compromising the quality or scope of the audit. By requesting direct access to data required to perform audit procedures instead of asking management to provide the data, the auditor can reduce the dependency on management’s cooperation, availability, or timeliness. The auditor can also avoid potential delays, errors, or biases that may occur when management provides the data. References:

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

CISA Online Review Course, Domain 1, Module 1, Lesson 42

An IS auditor’s primary concern would be whether the recovery site devices can handle the storage requirements. The storage requirements are determined by the amount and type of data that needs to be backed up and restored in case of a disaster at the primary data center. The recovery site devices should have enough capacity, performance, reliability, and compatibility to meet these requirements.

If the recovery site devices cannot handle the storage requirements, then there is a risk that some data may not be backed up properly or may not be available for recovery when needed. This couldresult in data loss, corruption, or inconsistency, which could affect the business continuity and integrity of the organization.

Therefore, an IS auditor should verify that:

The recovery site devices have sufficient storage space to accommodate all the data that needs to be backed up from the primary data center.

The recovery site devices have adequate bandwidth and speed to transfer and access data efficiently and effectively.

The recovery site devices have appropriate security features and controls to protect data from unauthorized access or modification.

The recovery site devices are compatible with the primary data center devices in terms of hardware, software, format, and protocol.

The type of IS audit that would provide the greatest level of assurance that the department’s objectives have been met after implementing new technologies and processes is an integrated audit. An integrated audit is an audit that combines financial, operational, compliance, and IT auditing aspects to provide a holistic view of the organization’s performance and risks. An integrated audit can evaluate whether the new technologies and processes are aligned with the organization’s goals, strategies, policies, and controls, and whether they are delivering value, efficiency, effectiveness, and reliability. The other types of IS audits (A, C and D) would not provide the same level of assurance, as they would only focus on specific aspects of the organization’s activities, such as performance, cyber security, or financial reporting, which may not capture the full impact of the new technologies and processes. References: CISA Certification | Certified Information Systems Auditor | ISACA, CISA Review Manual (Digital Version), Chapter 1: The Process of Auditing Information Systems, Section 1.2: Types of IS Audit Engagements

 The most important factor to consider when developing a service level agreement (SLA) is the description of the services from the viewpoint of the client organization, because the SLA shouldreflect the needs and expectations of the client and specify the measurable outcomes and performance indicators that the provider must deliver34. The description of the services from the viewpoint of the provider, the detailed identification of work to be completed, and the provisions for regulatory requirements that impact the end users’ businesses are also important elements of an SLA, but not as crucial as the client’sperspective. References: 3: CISA Review Manual (Digital Version), Chapter 5, Section 5.3.1 4: CISA Online Review Course, Module 5, Lesson 3

 Capacity management tools are primarily used to ensure that available resources are used efficiently and effectively to meet the current and future demands of the business. Capacity management tools can help monitor, analyze and optimize the performance and utilization of IT resources such as CPU, memory, disk, network, etc. The other options are not the primary purpose of capacity management tools, although they may be related or derived from them. References:

ISACA, CISA Review Manual, 27th Edition,chapter 4, section 4.32

ISACA, COBIT 2019 Framework: Introduction and Methodology, section 3.2

The best way to prevent the misconfiguration from recurring is to grant user access using a role-based model. A role-based access control (RBAC) model is an access control method that assigns permissions to end-users based on their role within the organization1. RBAC provides fine-grained control, offering a simple, manageable approach to access management that is less error-prone than individually assigning permissions1. RBAC also enforces the principle of least privilege, which means that users only have the minimum access required to perform their tasks2.

A role-based model can help prevent segregation of duties (SoD) issues in an ERP system by restricting user access to conflicting activities within the application. SoD is a central issue for enterprises to ensure compliance with laws and regulations, and to reduce the risk of fraud and unauthorized transactions3. SoD requires that no single individual or group of individuals should havecontrol over two or more parts of a process or an asset3. For example, a user who can create and approve purchase orders should not be able to process payments or modify vendor records.

By using a role-based model, user access provisioning is based on the needs ofa group (e.g., accountingdepartment) based on common responsibilities and needs1. This means each role has a given set of permissions, and individuals can be assigned to one or more roles. For example, you may designate a user as an accounts payable clerk, an accounts receivable clerk, or a financial manager, and limit access to specific resources or tasks. The user-role and role-permissions relationships make it easy to perform role assignment because individual users no longer have unique access rights, rather they have privileges that conform to the permissions assigned to their specific role or job function1.

The other options are not the best way to prevent the misconfiguration from recurring. Monitoring access rights on a regular basis (option A) is a detective control that can help identify SoD issues after they occur, but it does not prevent them from happening in the first place. Referencing a standard user-access matrix (option B) is a tool that can help document and analyze user access rights, but it does not ensure that the user access rights are configured correctly or consistently. Correcting the segregation of duties conflicts (option D) is a corrective action that can resolve SoD issues once they are detected, but it does not prevent them from happening again.

A demilitarized zone (DMZ) is a network segment that is separated from the internal network and the external network, such as the internet, by firewalls or other security devices. A DMZ provides an extra layer of security for the organization’s internal network by isolating the servers and services that need to be accessible to external users, such as a file server, from the rest of the network. A DMZ also prevents external users from accessing the internal network directly, as they have to go through two firewalls to reach it. Therefore, setting up a DMZ is an IS auditor’s best recommendation to protect anorganization from attacks when its file server needs to be accessible to external users12.

The other possible options are:

Enforce a secure tunnel connection: This means that the organization requires external users to establish a secure and encrypted connection, such as a virtual private network (VPN), to access its file server. This can provide some level of security and privacy for the data transmission, but it does not protect the file server or the internal network from attacks if the connection is compromised or if the external users are malicious. Therefore, enforcing asecuretunnel connection is not an IS auditor’s best recommendation to protect an organization from attacks when its file server needs to be accessible to external users3.

Enhance internal firewalls: This means that the organization improves the security and performance of its internal firewalls, which are devices that filter and control the network traffic between different segments of the network. This can provide some level of protection for the internal network from unauthorized or malicious access, but it does not protect the file server or the external network from attacks if the file server is exposed to the internet or if the external network is compromised. Therefore, enhancing internal firewalls is not an IS auditor’s best recommendation to protect an organization from attacks when its file server needs to be accessible to external users4.

Implement a secure protocol: This means that the organization uses a secure and standardized protocol, such as Secure File Transfer Protocol (SFTP) or Secure Shell (SSH), to transfer files between its file server and external users. This can provide some level of security and integrity for the data transmission, but it does not protect the file server or the internal network from attacks if the protocol is exploited or if the external users are malicious. Therefore, implementing a secure protocol is not an IS auditor’s best recommendation to protect an organization from attacks when its file server needs to be accessible to external users5. References: 1: What Is a DMZ Network and Why Would You Use It? | Fortinet 2: Demilitarised zone (DMZ) | Cyber.gov.au 3: What Is VPN Tunneling? | Fortinet 4: Firewall - Wikipedia 5: Secure Shell - Wikipedia

 When auditing the closing stages of a system development project, the most important consideration should be the user acceptance test (UAT) results. The UAT is a critical phase of the system development life cycle (SDLC) that ensures that the system meets the functional requirements and expectations of the end users. The UAT results provide evidence of the system’s quality, performance, usability, and reliability. Control requirements, rollback procedures, and functional requirements documentation are also important considerations, but they are not ascrucial as the UAT results in determining if the system is ready for deployment. References: CISA Review Manual (Digital Version)1, page 325.

 The best strategy to optimize data storage without compromising data retention practices is to limit the size of file attachments being sent via email. This strategy can reduce the amount of storage space required for email messages, as well as the network bandwidth consumed by email traffic. File attachments can be large and often contain redundant or unnecessary information that can be compressed, converted, or removed before sending. By limiting the size of file attachments, the sender can encourage the use of more efficient formats, such as PDF or ZIP, or alternative methods of sharing files, such as cloud storage or web links. This can also improve the security and privacy of email communications, as large attachments may pose a higher risk of being intercepted, corrupted, or infected by malware.

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

The 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 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

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

Application level firewalls are the best control to prevent the transfer of files to external parties through instant messaging (IM) applications, because they can inspect and filter network traffic based on application-specific protocols and commands, such as IM file transfer commands. Application level firewalls can block or allow IM file transfers based on predefined rules or policies. File level encryption, file transfer protocol (FTP), and instant messaging policy are not effective controls to prevent IM file transfers, because they donot restrict or monitor IM network traffic. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.4.1

 A proper audit trail of changes to server start-up procedures would include evidence of operator overrides, which are actions taken by the system operator to bypass or modify the normal execution of the server start-up process. Operator overrides may indicate unauthorized or improper changes that could affect the security, availability, or performance of the server. Therefore, an audit trail should capture and document any operator overrides that occur during the server start-up process.

Evidence of subsystem structure, program execution, and security control options are not directly related to changes to server start-up procedures. Subsystem structure refers to the components and relationships of a subsystem within a larger system. Program execution refers to the process of running a software program on a computer. Security control options refer to the settings and parameters that define the security level and access rights for a system or application. These are all important aspects of auditing a server, but they do not provide evidence of changes to server start-up procedures.

One benefit of return on investment (ROI) analysis in IT decision making is that it provides the basis for allocating financial resources. ROI analysis is a method of evaluating the profitability or cost-effectiveness of an IT project or investment by comparing the expected benefits with the required costs. ROI analysis can help IT decision makers prioritize and justify their IT initiatives, allocate their financial resources optimally, and demonstrate the value contribution of IT to the organization’s goals and objectives. Basis for allocating indirect costs, cost of replacing equipment, and estimated cost of ownership are not benefits of ROI analysis in IT decision making. These are more inputs or outputs of ROI analysis that could be used to calculate or estimate the costs or benefits of an IT project or investment. References: [ISACA CISA Review Manual 27th Edition], page 307

 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.