Isaca CISA - Certified Information Systems Auditor

The best way to mitigate risk to an organization’s network associated with devices permitted under a BYOD policy is to implement a network access control system, as this will allow the organization to monitor, authenticate, and authorize the devices that connect to the network, and to enforce security policies and compliance requirements12. A network access control system can help to prevent unauthorized or compromised devices from accessing sensitive data or resources, and to detect and isolate any potential threats or vulnerabilities34.

References

1: Network Access Control (NAC) - ISACA 2: Network Access Control (NAC) - Cisco 3: BYOD Security Risks: 6 Ways to Protect Your Organization - ReliaQuest5 4: How to Mitigate BYOD Risks and Challenges - CIOReview6

In reviewing the IT strategic plan, the IS auditor should consider whether it identifies the major IT initiatives that are aligned with the organization’s vision, mission, and objectives, and that support the business strategy and priorities12. The major IT initiatives should also be realistic, measurable, and achievable, and should have clear timelines, budgets, and responsibilities34.

References

1: IT Strategy Template for a Successful Strategic Plan | Gartner2 2: IT Strategy Template for a Successful Strategic Plan | Gartner4 3: Conduct a Strategic Plan Review & Assessment - Governance3 4: Time To Conduct A Strategy Review? Here’s How To Get Started1

The greatest risk associated with security patches being automatically downloaded and applied to production servers is that patches may result in major service failures, as they may introduce new bugs, conflicts, or incompatibilities that could affect the functionality, performance, or availability of the servers12. Automatic patching may also bypass the testing and validationprocesses that are necessary to ensure the quality and reliability of the patches34.

References

1: Do you leave Windows Automatic Updates enabled on your production IIS server? - Server Fault1 2: Azure now installs security updates on Windows VMs automatically3 3: Server Patch Management | Process of Server Patching - ManageEngine2 4: Windows Security Updates | Microsoft Patch Updates Guide - ManageEngine4

Periodic review of scheduled jobs is crucial to prevent unauthorized or outdated jobs from running, which could lead to security risks, data inconsistencies, or compliance issues. If the inventory of scheduled jobs is not reviewed periodically (A), it could result in jobs running with incorrect parameters, unauthorized transfers, or failure to decommission obsolete processes.

Other options:

Automated support ticket creation (B) is beneficial but is not as critical as ensuring the overall accuracy and security of job execution.

Restricting access to scheduling changes (C) is a security control, but its absence is not the most pressing concern compared to unreviewed jobs.

Notification alerts to a support group (D) is a good practice but does not replace the need for a formal review process.

Shadow IT often arises when approved software does not meet user requirements (Option D), leading employees to seek alternative solutions.

ISACA CISA Reference: IT governance frameworks stress the need for user-centric IT policies to mitigate shadow IT risks.

Risk Implication: Shadow IT introduces security vulnerabilities, compliance risks, and potential data breaches.

Generalized audit software is a type of computer-assisted audit technique (CAAT) that allows the IS auditor to perform various audit tasks on the data stored in different file formats and databases1. Generalized audit software can help the IS auditor to select a sample for testing that includes the 80 largest client balances and a random sample of the rest, by using functions such as sorting, filtering, stratifying, and randomizing the data23. Generalized audit software can also help the IS auditor to perform other audit procedures on the sample, such as verifying the accuracy, completeness, and validity of the data4.

References

1: Generalized Audit Software (GAS) - ISACA 2: Audit Sampling - ISACA 3: How to use generalized audit software to perform audit sampling 4: Generalized Audit Software: A Review of Five Packages

Comprehensive and Detailed Step-by-Step Explanation:

Ineffective incident detectionis the greatest concern becauseearly detection is crucialfor minimizing damage from security incidents. If an organization fails to detect incidentspromptly, attackers may exploit vulnerabilities for extended periods.

Ineffective Incident Detection (Correct Answer – A)

Leads todelayed response, increasingpotential damage.

Example:A company fails to detect a ransomware attack forseveral days, allowing significant data loss.

Ineffective Incident Dashboard (Incorrect – B)

A dashboard helpsvisualizeincidents but doesnot impact detection.

Ineffective Incident Classification (Incorrect – C)

Important, butmisclassificationis asecondary issueif detection fails.

Ineffective Post-Incident Review (Incorrect – D)

Affectsfuture improvementsbut does notimpact immediate response.

The business impact analysis (BIA) is a critical component of an organization's business continuity planning (BCP) process. The most concerning issue is when system criticality information is provided only by the IT manager (Option B). This presents a risk of bias or incomplete analysis, as business units must also provide input to ensure a comprehensive assessment.

ISACA CISA Reference: According to ISACA’s BCP and DRP guidelines, BIA should involve input from multiple business functions, including finance, operations, and risk management, rather than relying solely on IT.

Risk Implication: Without broader business input, the criticality of systems may be misclassified, leading to incorrect recovery priorities and potential business disruption.

Alternative Choices:

Option A: While a risk assessment is important, a BIA can still be completed without it and later validated.

Option C: The use of questionnaires is a valid method if responses are verified.

Option D: Lack of executive sign-off is concerning but does not directly impact the accuracy of system criticality assessment.

The authority given to the audit function is one of the components that is found in an audit charter. According to the IIA, the audit charter is a formal document that defines internal audit’s purpose, authority, responsibility and position within the organization1. The authority given to the audit function includes the scope of its activities, the access to records, personnel and physical properties relevant to its work, and the independence and objectivity of its staff2. The authority given to the audit function helps to ensure that internal auditors can perform their duties effectively and efficiently, and that they can provide assurance and consulting services that add value and improve the organization’s operations3.

The other options are not found in an audit charter. The process of developing the annual audit plan is not part of the audit charter, but rather a separate document that outlines the methodology, criteria and resources for selecting and prioritizing audit engagements based on a risk assessment4. Required training for audit staff is not part of the audit charter, but rather a component of the quality assurance and improvement program that evaluates the competence and performance of internal auditors and provides them with opportunities for professional development5. Audit objectives and scope are not part of the audit charter, but rather specific elements of each individual audit engagement that define the expected outcomes and the boundaries of the audit work.

Maximum Tolerable Outage (MTO) (A) defines the longest time an organization can tolerate an IT service being unavailable before significant business impact occurs. It determines business continuity planning and disaster recovery strategies.

Other options:

RPO (B) defines acceptable data loss but does not determine the total outage limit.

SDO (C) is related to service agreements but does not set the risk threshold.

AIW (D) is similar to MTO but is not as commonly used in disaster recovery planning.

Comprehensive and Detailed Step-by-Step Explanation:Enterprise architecture (EA) governance ensures that IT and business alignment is maintained and that new processes and technologies integrate well with existing structures.

Option A (Correct):The primary purpose of EA governance is to ensure that new technologies, processes, and systems align and harmonize with existing architecture to maintain operational efficiency and consistency.

Option B (Incorrect):While adaptability to emerging technology trends is important, EA governance focuses more on structure, consistency, and compliance rather than just adaptability.

Option C (Incorrect):Compliance with regulations is crucial, but it is just one component of governance. EA governance has a broader scope, including strategic alignment and process integration.

Option D (Incorrect):Ensuring ROI is an important financial consideration, but it is not themainobjective of EA governance.

Quarterly steering committee meetings best demonstrate alignment of the IT department with the corporate mission because they provide a regular forum for strategic planning, decision making, and communication between IT leaders and business stakeholders12. Steering committee meetings help to ensure that IT goals and initiatives are aligned with the business vision, mission, and objectives, and that IT performance and value are monitored and evaluated34.

References

1: IT Governance and the Balanced Scorecard - ISACA Journal

2: IT Steering Committee Best Practices: A Recipe for Success

3: What is IT Governance? - Definition from Techopedia

4: CISA Cybersecurity Strategic Plan | CISA

The IS auditor should be most concerned if completeness testing has not been performed on the log data, as this could indicate that some logs are missing, corrupted, or tampered with, and that the log aggregation system is not reliable or accurate12. Completeness testing is a process of verifying that all the logs generated by the source systems are successfully collected, transferred, and stored by the log aggregation system, and that there are no gaps or inconsistencies in the log data34. Completeness testing is essential for ensuring the integrity and validity of the log data, and for supporting the risk management practices of the organization.

References

1: Log Aggregation: How it Works, Methods, and Tools - Exabeam2 2: Log Aggregation & Monitoring Relation in Cybersecurity4 3: Log Aggregation: What It Is & How It Works | Datadog3 4: Data Flow Testing - GeeksforGeeks1

To reduce false positive alerts, it is essential to carefully configure a limited set of rules tailored to the organization's specific data loss prevention needs. This ensures that the DLP tool accurately identifies true positives and reduces the occurrence of false alarms.

References

ISACA CISA Review Manual 27th Edition, Page 304-305 (DLP Tool Configuration)

Comprehensive and Detailed Step-by-Step Explanation:

Enterprise Architecture (EA) governance requires proper oversight and separation of duties to ensure strategic alignment and risk management.

Option A (Correct):If IT application owners have sole authority over architecture approval, there is a high risk of inadequate governance, lack of strategic alignment, and potential conflicts of interest. Architecture decisions should involve multiple stakeholders, including business and security teams, to ensure compliance, security, and business alignment.

Option B (Incorrect):While having the CIO chair the architecture review board might not be ideal, it is not thegreatestconcern. The CIO is a senior leader who can provide oversight and direction, even if additional governance mechanisms should be in place.

Option C (Incorrect):Reviewing security requirements within the EA program is abest practice, as it ensures that security is embedded into enterprise architecture rather than treated as an afterthought.

Option D (Incorrect):Enterprise architecture should ideally encompass both IT and business processes. Governing non-IT-related projects is not inherently problematic, as EA is designed to align business strategy with IT infrastructure.

 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

Attribute sampling is a method of audit sampling that is used to test the effectiveness of controls by measuring the rate of deviation from a prescribed procedure or attribute. Attribute sampling is suitable for testing compliance with the data center’s physical access log system, as the auditor can compare the identification document numbers and photos of the visitors with the records in the system and determine whether there are any discrepancies or errors. Attribute sampling can also provide an estimate of the deviation rate in the population and allow the auditor to draw a conclusion about the operating effectiveness of the control.

Variable sampling, on the other hand, is a method of audit sampling that is used to estimate the amount or value of a population by measuring a characteristic of interest, such as monetary value, quantity, or size. Variable sampling is not appropriate for testing compliance with the data center’s physical access log system, as the auditor is not interested in estimating the value of the population, but rather in testing whether the system is operating as intended.

Quota sampling and haphazard sampling are both examples of non-statistical sampling methods that do not use probability theory to select a sample. Quota sampling involves selecting a sample based on certain criteria or quotas, such as age, gender, or location. Haphazard sampling involves selecting a sample without any specific plan or method. Both methods are not suitable for testing compliance with the data center’s physical access log system, as they do not ensure that the sample is representative of the population and do not allow the auditor to measure the sampling risk or project the results to the population.

Therefore, attribute sampling is the most useful sampling method for an IS auditor conducting compliance testing for the effectiveness of the data center’s physical access log system.

A fire alarm system is a device that detects and alerts people of the presence of fire or smoke in a building. A fire alarm control panel is the central unit that monitors and controls the fire alarm system. The most effective location for the fire alarm control panel would be inside the booth used by the building security personnel. This is because:

The security personnel can quickly and easily access the fire alarm control panel in case of an emergency, and take appropriate actions such as notifying the fire department, evacuating the building, or resetting the system.

The fire alarm control panel can be protected from unauthorized access, tampering, or damage by the security personnel, who can also monitor its status and performance regularly.

The fire alarm control panel can be isolated from the computer room, which may be exposed to higher risks of fire or smoke due to the presence of electrical equipment, such as uninterruptible power supply (UPS) modules or server computers.

The fire alarm control panel can be connected to the computer room through a dedicated communication line, which can ensure reliable and timely transmission of signals and information between the two locations.

Requiring a key code to be entered on the printer to produce hard copy is a method to prevent disclosure of classified documents printed on a shared printer. This is because requiring a key code adds an extra layer of security and authentication to the printing process, ensuring that only authorized users can access and retrieve the printed documents. Requiring a key code also prevents unauthorized users from viewingor tampering with the documents while they are in the printer’s queue or output tray1.

Using passwords to allow authorized users to send documents to the printer is not a sufficient method to prevent disclosure of classified documents printed on a shared printer. This is because passwords only protect the transmission of the documents from the user’s computer to the printer, but they do not protect the documents once they are printed. Passwords can also be compromised or forgotten by users, making them vulnerable to unauthorized access or denial of service2.

Encrypting the data stream between the user’s computer and the printer is not a sufficient method to prevent disclosure of classified documents printed on a shared printer. This is because encryption only protects the confidentiality and integrity of the documents while they are in transit, but they do not protect the documents once they are printed. Encryption can also introduce performance issues or compatibility problems with different printers or devices2.

Producing a header page with classification level for printed documents is not a method to prevent disclosure of classified documents printed on a shared printer. This is because producing a header page only informs the users about the sensitivity and handling of the documents, but it does not prevent unauthorized users from accessing or viewing them. Producing a header page can also waste paper and ink, as well asincrease the risk of misplacing or mixing up the documents

 Limiting the use of logs to only those purposes for which they were collected is the best way to address potential data privacy concerns associated with inadvertent disclosure of machine identifier information contained within security logs, because it minimizes the risk of unauthorized access, misuse, or leakage of personal data that may be embedded in the logs. Logs should be collected and processed in accordance with the data protection principles and regulations, such as theGeneral Data Protection Regulation (GDPR)12. Restricting the transfer of log files from host machine to online storage, only collecting logs from servers classified as business critical, and limiting log collection toonly periods of increased security activity are not effective ways to address data privacy concerns, because they do not prevent or mitigate the potential disclosure of personal datain the logs. References: 1: CISA Review Manual (DigitalVersion), Chapter 5, Section 5.4.4 2: CISA Online Review Course, Module 5, Lesson 4

 Backup procedures for an organization’s critical data are considered to be corrective controls, as they are designed to restore normal operations after a disruption or failure. Corrective controls aim to minimize the impact of an incident and prevent recurrence. Directive, detective and compensating controls are not related to backup procedures. Directive controls are intended to guide or instruct users to follow policies and procedures. Detective controls are intended to identify and report incidents or violations. Compensating controls are intended to mitigate the risk of a missing or ineffective primary control. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.11

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

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

 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 greatest concern to an IS auditor conducting an audit of an organization that recently experienced a ransomware attack is that backups were only performed within the local network. This means that the backups could have been encrypted or deleted by the ransomware, making it impossible to restore the data and systems without paying the ransom or losing the data. Backups are a critical part of the recovery process from a ransomware attack, and they should be performed frequently, securely, and off-site or in the cloud to ensure their availability and integrity.

The other options are not as concerning as option C, although they may also indicate some security weaknesses. Antivirus software was unable to prevent the attack even though it was properly updated, but this is not surprising given that ransomware variants are constantly evolving and antivirus software may not be able to detect them all. The most recent security patches were not tested prior to implementation, but this is a trade-off between security and availability that may be justified depending on the severity and urgency of the patches. Employees were not trained on cybersecurity policies and procedures, but this is a preventive measure that may not have prevented the attack if it was initiated by other means such as phishing or exploiting vulnerabilities.

 The finding that should be of greatest concern to an IS auditor assessing the effectiveness of an organization’s vulnerability scanning program is that results are not reported to individuals with authority to ensure resolution. This indicates a lack of accountability and communication for vulnerability management, which may result in unresolved or delayed remediation of identified vulnerabilities. This may expose the organization to increased risk of cyberattacks or breaches. The other findings are also concerning, but not as much as this one, because they may affect the completeness, accuracy or timeliness of the vulnerability scanning process, but not necessarily its effectiveness. References:

ISACA, CISA Review Manual, 27th Edition, chapter 4, section 4.41

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

 The best option to support the organization’s objectives of protecting data confidentiality while transporting data is encryption. Encryption is a process of transforming data into an unreadable form using a secret key or algorithm, so that only authorized parties can access the original data. Encryption protects the confidentiality of data in transit by preventing unauthorized interception,modification, or disclosure of the data. Encryption can also help comply with data privacy and security regulations, such as the GDPR and HIPAA.

The other options are not as effective as encryption in protecting data confidentiality while transporting data. Cryptographic hashes are mathematical functions that generate a fixed-length output from an input, but they do not encrypt the data. Hashes are used to verify the integrity and authenticity of data, but they do not prevent unauthorized access to the data. Virtual local area network (VLAN) is a logical grouping of network devices that share the same broadcast domain, but they do not encrypt the data. VLANs can improve network performance and security by isolating traffic, but they do not protect the data from being intercepted or modified by external attackers. Dedicated lines are physical connections that provide exclusive access to a network or service, but they do not encrypt the data. Dedicated lines can offer higher bandwidth and reliability, but they do not guarantee the confidentiality of the data from being compromised by physical tampering or eavesdropping.