Isaca CISA - Certified Information Systems Auditor

This is because the auditor’s primary objective is to evaluate the adequacy and performance of the business continuity plan (BCP) in ensuring the continuity and resilience of the organization’s critical functions and processesduring a disruption. The auditor should review the actual results and outcomes of the business response, such as the recovery time, recovery point, service level, customer satisfaction, and incident management, and compare them with the predefined objectives and criteria of the BCP. The auditor should also identify and analyze any gaps, issues, or lessons learned from the business response, and provide recommendations for improvement12.

Answer A. Confirm the BCP has been recently updated. is not the best answer, because it is not directly related to the auditor’s course of action. Confirming the BCP has been recently updated is a part of the audit planning and scoping process, not the audit execution or reporting process. The auditor should confirm the BCP has been recently updated before conducting the audit, not after revealing that a simulation test has not been performed. Moreover, confirming the BCP has been recently updated does not provide sufficient evidence of the effectiveness of the business response12.

Answer C. Raise an audit issue for the lack of simulated testing. is not the best answer, because it is not relevant to the auditor’s course of action. Raising an audit issue for the lack of simulated testing is a part of the audit reporting and follow-up process, not the audit execution or evaluation process. The auditor should raise an audit issue for the lack of simulated testing after reviewing the effectiveness of the business response, not before or instead of doing so. Furthermore, raising an audit issue for the lack of simulated testing does not address the root cause or impact of the problem, nor does it provide any constructive feedback or guidance for improvement12.

Answer D. Interview staff members to obtain commentary on the BCP’s effectiveness. is not the best answer, because it is not sufficient to guide the auditor’s course of action. Interviewing staff members to obtain commentary on the BCP’s effectiveness is a part of the audit evidence collection and analysis process, not the audit evaluation or conclusion process. The auditor should interview staff members to obtain commentary on the BCP’s effectiveness as one of the sources of information, not as the only or main source of information. Additionally, interviewing staff members to obtain commentary on the BCP’s effectiveness may be subjective, biased, or incomplete, and may not reflect the actual performance or outcomes of the business response12.

References:

Business Continuity Management Audit/Assurance Program

Business Continuity Plan Testing: Types and Best Practices

An IS auditor has identified deficiencies within the organization’s software development life cycle (SDLC) policies. The SDLC is the process of planning, developing, testing, and deploying software applications1. SDLC policies are the guidelines and standards that govern the SDLC process and ensure its quality, security, and compliance2. Deficiencies in SDLC policies can lead to various risks, such as:

Software errors, bugs, or vulnerabilities that can affect the functionality, reliability, or security of the applications3

Software failures, delays, or overruns that can affect the delivery, performance, or customer satisfaction of the applications3

Software non-compliance that can result in legal, regulatory, or contractual violations or penalties3

The next step that the IS auditor should do after identifying deficiencies in SDLC policies is to communicate the observation to the auditee. The auditee is the person or entity that is subject to the audit and is responsible for the area being audited4. In this case, the auditee could be the software development manager, the project manager, or the senior management of the organization. Communicating the observation to the auditee is important for several reasons:

It allows the IS auditor to verify the accuracy and validity of the observation and gather additional evidence or information from the auditee4

It gives the auditee an opportunity to respond to the observation and provide their perspective, explanation, or justification for the deficiencies4

It enables the IS auditor to discuss with the auditee the potential impact, root cause, and remediation plan for the deficiencies4

It fosters a collaborative and constructive relationship between the IS auditor and the auditee and promotes transparency and accountability in the audit process4

The other options are not as appropriate as communicating the observation to the auditee. Documenting the findings in the audit report is a later stepthat should be done after communicating with the auditee and finalizing the observation. Identifying who approved the policies is not relevant for addressing the deficiencies and may imply blame or fault on a specific person or group. Escalating the situation to the lead auditor is not necessary unless there is a serious disagreement or conflict with the auditee that cannot be resolved by normal communication. Therefore, option D is the correct answer.

References:

What Is The Software Development Life Cycle? | PagerDuty

Software Development Life Cycle (SDLC) Policy | StrongDM

What Is SDLC? Best Phases, Methodologies, and Benefits Revealed - Kellton

Communicating Audit Findings

The best method for maintaining the security of corporate applications pushed to employee-owned mobile devices is implementing mobile device management (MDM). MDM is a software solution that allows an organization to remotely manage, configure, and secure the mobile devices that access its network and data. MDM can help protect corporate applications on employee-owned devices by:

Enforcing security policies and settings, such as encryption, password, firewall, antivirus, and VPN.

Controlling the installation, update, and removal of corporate applications and data.

Separating corporate and personal data and applications on the device using containers or profiles.

Monitoring and auditing the device’s compliance status, activity, and location.

Performing remote actions, such as lock, wipe, backup, or restore, in case of loss, theft, or compromise.

MDM can provide a comprehensive and centralized approach to maintain the security of corporate applications on employee-owned devices, regardless of the device type, platform, or ownership. MDM can also help the organization comply with regulatory and industry standards for data protection and privacy.

Enabling remote data destruction capabilities is a useful feature for maintaining the security of corporate applications on employee-owned devices, but it is not the best method by itself. Remote data destruction allows the organization to erase the corporate data and applications from the device in case of loss, theft, or compromise. However, this feature does not prevent unauthorized access or misuse of the corporate data and applications before they are destroyed. Remote data destruction is usually part of an MDM solution.

Disabling unnecessary network connectivity options is a good practice for maintaining the security of corporate applications on employee-owned devices,but it is not the best method by itself. Network connectivity options, such as Wi-Fi, Bluetooth, NFC, or USB, can expose the device to potential attacks or data leakage. Disabling these options when they are not needed can reduce the attack surface and improve battery life. However, this practice does not address other security risks or requirements for the corporate applications on the device. Disabling network connectivity options can also be part of an MDM solution.

Requiring security awareness training for mobile users is an important measure for maintaining the security of corporate applications on employee-owned devices, but it is not the best method by itself. Security awareness training can educate the users about the potential threats and best practices for using their devices securely. It can also help foster a culture of security and responsibility among the users. However, security awareness training cannot guarantee that the users will follow the security policies and guidelines consistently and correctly. Security awareness training should be complemented by technical controls, such as MDM.

References:

Protecting Corporate Data on Mobile Devices for All Companies1

Mobile Device Security: Corporate-Owned Personally-Enabled (COPE)23

The issue seems to stem from a breakdown in the workflow or process for handling assets that are due for destruction12. By examining the workflow, the IS auditor can identify where the process failed, such as why the vendor was not notified about the hard drives12. This could involve reviewing procedures for inventory management, communication with vendors, and tracking of assets due for destruction12. The findings can then be used to improve the workflow and prevent similar issues in the future12.

References:

How To Properly Destroy A Hard Drive - Tech News Today

How to safely and securely destroy hard disk data - iFixit

When an IS auditor discovers a security weakness in the database configuration, the next course of action should be to identify existing mitigating controls. This involves assessing whether any controls are already in place to address the weakness and mitigate the risk. Understanding the current state of controls helps the auditor determine the severity of the issue and whether additional corrective actions are necessary1. References: 1(https://www.isaca.org/resources/insights-and-expertise/audit-programs-and-tools)

The most concerning thing for an IS auditor reviewing an IT strategy document is that the strategic IT goals are derived solely from the latest market trends. An IT strategy document is a blueprint that defines how an organization will use technology to achieve its goals. It should be based on a thorough analysis of the organization’s internal and external factors, such as its vision, mission, values, objectives, strengths, weaknesses, opportunities, threats, customers, competitors, regulations, and industry standards. An IT strategy document should also align with the organization’s business strategy and reflect its unique needs and capabilities. If an IT strategy document is derived solely from the latest market trends, it may not be relevant or appropriate for the organization’s specific situation. It may also lack coherence, consistency, feasibility, or sustainability.

The other options are not as concerning as option C. Target architecture is defined at a technical level is not a concern for an IS auditor reviewing an IT strategy document. Target architecture is the desired state of an organization’s IT systems in terms of their structure, functionality, performance, security, interoperability, and integration. Defining target architecture at a technical level can help an IS auditor to understand how the organization plans to achieve its strategic IT goals and what technical requirements and standards it needs to follow. The previous year’s IT strategic goals were not achieved is not a concern for an IS auditor reviewing an IT strategy document. The previous year’s IT strategic goals are the outcomes that the organization intended to accomplish with its IT initiatives in the past year. Not achieving these goals may indicate some challenges or gaps in the organization’s IT performance or execution. However, this does not necessarily affect the quality or validity of the current IT strategy document. An IS auditor should focus on evaluating whether the current IT strategy document is realistic, measurable, achievable, relevant, and time-bound. Financial estimates of new initiatives are disclosed within the document is not a concern for an IS auditor reviewing an IT strategy document. Financial estimates are projections of the costs and benefits of new initiatives that are part of the IT strategy document. Disclosing financial estimates within the document can help an IS auditor to assess whether the new initiatives are aligned with the organization’s budget and resources and whether they provide value for money. References: IT Strategy Template for a Successful Strategic Plan | Gartner, Definitive Guide to Developing anIT Strategy and Roadmap - CioPages, An Example of a Well-Developed IT Strategy Plan - Resolute

When operational management informs the IS auditor that recent organizational changes have addressed previously identified risks and implementing the action plan is no longer necessary, the IS auditor should accept management’s assertion and report that the risks have been addressed. However, it is essential to document this communication and ensure that there is evidence supporting management’s claim. If there are any doubts or concerns, further investigation may be necessary. The auditor should not assume new risks without proper assessment or evidence1. References: 1(https://www.isaca.org/resources/isaca-journal/issues/2016/volume-6/enhancing-the-audit-follow-up-process-using-cobit-5)

The best indicator of the performance of a web application is the average response time. This metric measures how long it takes for the web server to process and deliver a request from the client. It reflects the user’s perception of how fast or slow the web application is, and it affects the user’s satisfaction, engagement, and conversion. A low average response time means that the web application is responsive and efficient, while a high average response time means that the web application is sluggish and unreliable.

HTTP server error rate, server thread count, and server uptime are not as good indicators of the performance of a web application as the average response time. HTTP server error rate measures how often the web server fails to handle a request and returns an error code, such as 404 (Not Found) or 500 (Internal Server Error). This metric indicates the reliability and availability of the web application, but it does not capture how fast or slow the web application is. Server thread count measures how many concurrent requests the web server can handle at a given time. This metric indicates the scalability and capacity of the web application, but it does not capture how long each request takes to process. Server uptime measures how long the web server has been running without interruption. This metric indicates the stability and resilience of the web application, but it does not capture how well the web application performs during that time.

References:

10 Key Application Performance Metrics & How to Measure Them - Stackify1

Measuring performance - Learn web development | MDN2

Understanding the Basics of Web Performance | BrowserStack3

14 Important Website Performance Metrics You Should Be Analyzing4

Top 8 Web Application Performance Metrics | MetricFire Blog5

Web Performance Monitoring: A How to Guide for Developers - Stackify6

The best recommendation to help prevent the situation where IT support staff were put in a position to make decisions beyond their level of authority during the review of a system disruption incident is to introduce escalation protocols. Escalation protocols are policies and procedures that define who should be notified, involved, or consulted when an incident occurs, how the communication and handover should take place, and what criteria or triggers should be used to escalate the incident to a higher level of authority or expertise2. Escalation protocols help to ensure that:

Incidents are handled by the appropriate staff with the required skills, knowledge, and experience

Incidents are resolved in a timely and effective manner

Incidents are escalated to senior management or specialized teams when necessary

Incidents are documented and reported accurately and transparently

Incidents are analyzed and learned from to prevent recurrence or mitigate impact

Therefore, by introducing escalation protocols, an organization can improve its incident management process and avoid putting IT support staff in a position to make decisions beyond their level of authority.

References:

Escalation policies for effective incident management, Section 1: What is incident escalation?

The greatest resulting impact of project reporting not accurately reflecting current progress is that the project steering committee cannot provide effective governance. The project steering committee is a group of senior executives or stakeholders who oversee the project and provide strategic direction, guidance, and support. The project steering committee relies on accurate and timely project reporting to monitor the project’s status, performance, risks, issues, and changes. If the project reporting is inaccurate, the project steering committee cannot make informed decisions, resolve problems, allocate resources, or ensure alignment with the organizational goals and objectives.

The other options are not as impactful as option C. The project manager will have to be replaced is a possible consequence, but not the greatest impact, of inaccurate project reporting. The project manager is responsible for planning, executing, monitoring, controlling, and closing the project. The project manager may face disciplinary actions or termination if they fail to provide accurate and honest project reporting. However, this does not necessarily affect the overall governance of the project. The project reporting to the board of directors will be incomplete is a potential risk, but not the greatest impact, of inaccurate project reporting. The board of directors is the highest governing body of an organization that sets the vision, mission, values, and policies. The board of directors may receive periodic orad hoc project reporting to ensure that the project is aligned with the organizational strategy and delivers value. If the project reporting is inaccurate, the board of directors may lose confidence in the project or intervene in its management. However, this does not directly affect the day-to-day governance of the project. The project will not withstand a quality assurance (QA) review is a possible outcome, but not the greatest impact, of inaccurate project reporting. A quality assurance review is a process to evaluate the quality of the project’s processes and deliverables against predefined standards and criteria. A quality assurance review may reveal discrepancies or errors in the project reporting that may affect the credibility and reliability of the project. However, this does not necessarily affect the governance of the project. References: Project Steering Committee - Roles &Responsibilities, Project Reporting Best Practices, Quality Assurance in Project Management

The best option that facilitates strategic program management is aligning projects with business portfolios (option C). This is because:

Strategic program management is the coordinated planning, management, and execution of multiple related projects that are directed toward the same strategic goals12.

Aligning projects with business portfolios means ensuring that the projects within a program are aligned with the organization’s strategic objectives, vision, and mission .

Aligning projects with business portfolios helps to prioritize the most valuable and impactful projects, optimize the allocation of resources, monitor the progress and performance of the program, and deliver the expected benefits and outcomes .

Implementing stage gates (option A) is a process of reviewing and approving projects at predefined points in their lifecycle to ensure that they meet the quality, scope, time, and cost criteria. While this can help to control and improve the project management process, it does not necessarily facilitate strategic program management, as it does not address the alignment of projects with business portfolios.

Establishing a quality assurance (QA) process (option B) is a process of ensuring that the project deliverables meet the quality standards and requirements of the stakeholders. While this can help to enhance the quality and satisfaction of the project outcomes, it does not necessarily facilitate strategic program management, as it does not address the alignment of projects with business portfolios.

Tracking key project milestones (option D) is a process of monitoring and reporting the completion of significant events or deliverables in a project. While this can help to measure and communicate the progress and status of the project, it does not necessarily facilitate strategic program management, as it does not address the alignment of projects with business portfolios.

Therefore, the best option that facilitates strategic program management is aligning projects with business portfolios (option C), as this ensures that the projects within a program are consistent with the organization’s strategic goals and objectives.

References: 1: Program Management: The Key to Strategic Execution 2: The Ultimate Guide to Program Management [2023] • Asana : Project Portfolio Management - PMI : Aligning Projects with Strategy - Harvard Business Review : What Is Stage-Gate Process? - ProjectManager.com : Quality Assurance in Project Management - PMI : What Is a Milestone in Project Management? - TeamGantt

A risk and control framework is a set of principles, processes, and tools that guide an organization in identifying, assessing, managing, and monitoring the risks and controls that affect its objectives and performance. A risk and control framework helps an organization to align its risk appetite and tolerance with its strategy, culture, and values, and to ensure that its security controls are appropriate, effective, and efficient1.

Re-evaluating the organization’s risk and control framework is the best recommendation to management because it can help them to:

Review the current risk environment and the sources, causes, and impacts of potential threats and vulnerabilities.

Update the risk assessment and analysis methods and criteria, such as likelihood, impact, severity, and priority.

Reconsider the risk response and treatment options, such as avoidance, reduction, transfer, or acceptance.

Realign the security controls with the risk profile and the business needs and expectations.

Evaluate the performance and effectiveness of the security controls using key indicators and metrics.

Identify the gaps, weaknesses, or inefficiencies in the security controls and implement corrective or improvement actions.

Communicate and report the risk and control status and results to relevant stakeholders.

Re-evaluating the organization’s risk and control framework can help management to determine whether the current security controls are excessive or not, and to make informed and rational decisions on how to adjust them accordingly.

 The risk assessment process involves identifying the information assets that are at risk, analyzing the threats and vulnerabilities that could affect them, evaluating the impact and likelihood of a risk event, and determining the appropriate controls to mitigate the risk. The first step is to identify the information assets, as they are the objects of protection and the basis for the rest of the process. Without knowing what assets are at risk, it is not possible to assess their value, exposure, or protection level. References: ISACA Frameworks: Blueprints for Success

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’scommitment 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 best way to identify whether the IT help desk is meeting service level agreements (SLAs) is A. Review exception reports. Exception reports are documents that highlight any deviations from the agreed service levels, such as breaches, delays, or failures. They can help the IT help desk to monitor their performance, identify root causes, and implement corrective actions. Reviewing exception reports can also help the IT help desk to communicate with the end users and stakeholders about any service issues and their resolution.

The main risk associated with adding a new system functionality during the development phase without following a project change management process is that the new functionality may not meet requirements (option B). This is because:

A project change management process is a set of procedures that defines how changes to the project scope, schedule, budget, quality, or resources are requested, evaluated, approved, implemented, and controlled12.

A project change management process helps to ensure that the changes are aligned with the project objectives, stakeholders’ expectations, and business needs12.

Adding a new system functionality during the development phase without following a project change management process can introduce risks such as:

The added functionality has not been documented (option A), which can lead to confusion, inconsistency, errors, and rework3.

The project may fail to meet the established deadline (option C), which can result in delays, penalties, and customer dissatisfaction3.

The project may go over budget (option D), which can cause cost overruns, financial losses, and reduced profitability3.

However, the main risk is that the new functionality may not meet requirements (option B), which can have serious consequences such as:

The new functionality may not be compatible with the existing system or other components3.

The new functionality may not be tested or verified for quality, performance, security, or usability3.

The new functionality may not deliver the expected value or benefits to the users or customers3.

The new functionality may not comply with the regulatory or contractual obligations3.

The new functionality may cause dissatisfaction, complaints, or litigation from the stakeholders3.

Therefore, the main risk associated with adding a new system functionality during the development phase without following a project change management process is that the new functionality may not meet requirements (option B), as this can jeopardize the success and acceptance of the project.

References: 1: How to Make a Change Management Plan (Templates Included) - ProjectManager 2: What Is Change Management? Process & Models Explained - ProjectManager 3: 8 Steps for an Effective Change Management Process - Smartsheet

Data classification is the process of tagging data according to its type, sensitivity, and value to the organization. Data transformation is the process of changing the structure and format of data to make it usable for analysis and visualization. Both processes are important for data security and compliance, but they also pose some challenges.

One of the challenges is to ensure that the organization’s data classification policies are preserved during the process of data transformation. This means that the data should retain its original classification level and labels after it is transformed, and that the appropriate controls and protections are applied to the transformed data.

The best way to ensure this is to implement classification labels in metadata during data creation (D). Metadata is data that describes other data, such as its source, format, content, and context. By adding classification labels to metadata, the data can be easily identified and tracked throughout its lifecycle,including during data transformation. The labels can also help enforce the proper access rights and encryption standards for the data, regardless of its state or location.

 An organization considering the outsourcing of a business application should first conduct a cost-benefit analysis to evaluate the feasibility, viability and desirability of the outsourcing decision. A cost-benefit analysis should compare the costs and benefits of outsourcing versus keeping the application in-house, taking into account factors such as financial, operational, strategic, legal, regulatory, security and quality aspects. A cost-benefit analysis should also identify the risks and opportunities associated with outsourcing, and provide a basis for defining the service level requirements, performing a vulnerability assessment, and issuing a request for proposal (RFP) in the subsequent stages of theoutsourcing process. References: Info Technology &Systems Resources | COBIT, Risk, Governance … - ISACA, CISACertification | Certified Information Systems Auditor | ISACA

 The best point in time to conduct a post-implementation review is after a full processing cycle. A post-implementation review is a process to evaluate whether the objectives of the project were met, how effective the project was managed, what benefits were realized, and what lessons were learned. A post-implementation review should be conducted after a full processing cycle, which is the period of time required for a system or process to complete all its functions and produce its outputs. This allows for a more accurate and comprehensive assessment of the project’s performance, outcomes, impacts, and issues.

The other options are not as good as option A. Conducting a post-implementation review immediately after deployment is too soon, because it does not allow enough time for the project’s product or service to operate in the real world and generate measurable results. Conducting a post-implementation review after the warranty period is too late, because it may miss some important feedback or opportunities for improvement that could have been addressed earlier. Conducting a post-implementation review prior to the annual performance review is irrelevant, because it does not align with the project’s life cycle or objectives. References: What is Post-Implementation Review in Project Management?, What Is the Post-Implementation Review (PIR) Process?, Post-implementation review in project management?

A biometric access device installed at the entrance to a facility is a type of preventive control. Preventive controls are designed to deter or prevent undesirable events from occurring12. They are proactive measures that aim to inhibit incidents before they happen12. In this case, the biometricaccess device prevents unauthorized individuals from gaining access to the facility by requiring unique biological characteristics for authentication12.

References:

Guide to Biometric Access Control & Door Lock Security - Avigilon

Biometric access control: meaning, types and implementation - Smowl

 The record-locking option of a database management system (DBMS) serves to eliminate the risk of concurrent updates to a record by different users or transactions. Record locking is a technique of preventing simultaneous access to data in a database, to prevent inconsistent results1. For example, if two bank clerks try to update the same bank account for two different transactions, record locking can ensure that only one clerk can modify the record at a time, while the other has to wait until the lock is released. This way, the record will reflect both transactions correctly and avoid data corruption.

Record locking does not serve to allow database administrators (DBAs) to record the activities of users. This is a function of auditing or logging, which can track the actions performed by users on the database2. Record locking does not affect the ability of DBAs to monitor or audit user activities.

Record locking does not serve to restrict users from changing certain values within records. This is a function of access control or authorization, which can enforce rules or policies on what data users can view or modify2. Record locking does not affect the permissions or privileges of users on the database.

Record locking does not serve to allow users to lock others out of their files. This is a function of encryption or password protection, which can secure files from unauthorized access or modification3. Record locking does not affect the security or confidentiality of files on the database.

References:

Record locking - Wikipedia1

Database security - Wikipedia2

File system permissions - Wikipedia3

Data migration is the process of moving data from one system to another, which may involve changes in storage, database, or application. To perform a successful data migration, it is essential to understand the data structure of the new system, which defines how the data is organized, stored, and accessed. Understanding the new system’s data structure will help determine the following aspects of the data migration project:

The scope and requirements of the data migration, such as what data needs to be migrated, how much data needs to be migrated, and what are the quality and performance expectations.

The data mapping and transformation rules, such as how the data elements from the source system correspond to the data elements in the target system, and what transformations or conversions are needed to ensure compatibility and consistency.

The data validation and testing methods, such as how to verify that the migrated data is accurate, complete, and functional in the new system, and how to identify and resolve any errors or issues.

Therefore, understanding the new system’s data structure is a crucial first step in a data migration project, as it lays the foundation for the subsequent steps of data extraction, transformation, loading, validation, and testing.

While all the options can help reduce the risk of data leakage, providing education and guidelines to employees on the use of social networking sites would be the most effective. This is because it directly addresses the issue at hand - the use of social networking sites for business purposes1. Education and guidelines can help employees understand the risks associated withsocial media use and teach them how to safely and responsibly use these platforms for business purposes1. This includes understanding privacy settings, recognizing phishing attempts, and knowing what information should not be shared on these platforms1.

References:

10 Social Media Guidelines for Employees in 2023 - Hootsuite

The best evidence to determine whether transactions have been executed by authorized employees is audit trails. Audit trails are secure records that catalog events or procedures to provide support documentation. They are used to authenticate security and operational actions, mitigate challenges, or provide proof of compliance and operational integrity2. Audit trails can track and trace the following information related to transactions:

Who initiated, approved, modified, or deleted a transaction

When a transaction occurred (date and time)

Where a transaction took place (location or device)

What type of transaction was performed (action or operation)

Why a transaction was executed (purpose or reason)

By analyzing audit trails, an IS auditor can verify whether transactions have been executed by authorized employees or not. Audit trails can also identify any unauthorized, fraudulent, or erroneous transactions that may have occurred. Audit trails can also help to resolve any disputes or discrepancies that may arise from transactions.

References:

What Is an Audit Trail? Everything You Need to Know

The primary reason an IS auditor would recommend replacing universal PIN codes with an RFID access card system at a data center is to improve traceability (A). Traceability is the ability to track and monitor the activities and movements of individuals or objects within a system or environment. Traceability is important for ensuring security, accountability, and compliance in a data center, where sensitive and critical data are stored and processed.

An RFID access card system can improve traceability by using RFID technology to verify and record the identity and access of each user who enters or exits the data center. RFID stands for Radio Frequency Identification, and it enables wireless communication between a reader and an RFID tag. An RFID tag is installed in a door key card or fob, which users use to gain access to the data center. An RFID reader is installed near the door, and it contains an antenna that receives data transmitted by the RFID tag. A control panel is a computer server that reads and interprets the data passed along by the RFID reader. A database is a storage system that stores the data collected by the control panel1.

An RFID access card system can provide several benefits for traceability, such as123:

It can uniquely identify each user and their access level, and prevent unauthorized access or impersonation.

It can record the date, time, and duration of each user’s access, and generate logs and reports for auditing purposes.

It can monitor the location and status of each user within the data center, and alert security personnel in case of any anomalies or emergencies.

It can integrate with other security systems, such as cameras, alarms, or biometrics, to enhance verification and protection.

A universal PIN code system, on the other hand, can compromise traceability by using a single or shared personal identification number (PIN) to grant access to multiple users. A universal PIN code system can pose several risks for traceability, such as4:

It can be easily guessed, stolen, shared, or compromised by malicious actors or insiders.

It can not distinguish between different users or their access levels, and allow unauthorized or excessive access.

It can not record or track the activities or movements of each user within the data center, and create gaps or errors in the audit trail.

It can not integrate with other security systems, and provide limited verification and protection.

Therefore, an IS auditor would recommend replacing universal PIN codes with an RFID access card system at a data center to improve traceability.

References:

RFID Access Control Guide: 4 Best RFID Access Control Systems - ButterflyMX

Choosing Card Technology in 2023 | ICT

RFID Vs Magnetic Key Cards: What’s The Difference? - Go Safer Security

RFID vs Barcode - Advantages, Disadvantages & Differences

The sampling method in which the entire sample is considered to be irregular if a single error is found is discovery sampling. Discovery sampling is a type of statistical sampling that is used to test for the existence of at least one occurrence of a specific characteristic or condition in a population. Discovery sampling is often used when the auditor expects the characteristic or condition to be very rare or nonexistent, and when any occurrence would have a significant impact on the audit objective. For example, discovery sampling can be used to test for fraud, noncompliance, or material misstatement.

Discovery sampling works by setting a very low tolerable error rate (the maximum rate of occurrence of the characteristic or condition that the auditor is willing to accept) and a high confidence level (the degree of assurance that the auditor wants to obtain). The auditor then selects a sample from the population using a random or systematic method, and examines each item in the sample for the presence or absence of the characteristic or condition. If no error is found in the sample, the auditor can conclude with a high level of confidence that the characteristic or condition does not exist or is very rare in the population. However, if one or more errors are found in the sample, the auditor cannot draw any conclusion about the population and must either expand the sample size or perform alternative procedures.

Discovery sampling differs from other sampling methods in that it does not allow for any errors in the sample. Other sampling methods, such as variable sampling, stop-or-go sampling, or judgmental sampling, can tolerate some errors in the sample and use them to estimate the error rate or amount in the population. However, discovery sampling is designed to test for zero-tolerance situations, where any error would be unacceptable or material. Therefore, discovery sampling considers the entire sample to be irregular if a single error is found.

References:

Audit Sampling - Overview, Purpose, Importance, and Types1

Audit Sampling - What Is It, Methods, Example, Advantage, Reason2

ISA 530: Audit sampling | ICAEW3

Audit Sampling - AICPA4

End-user computing (EUC) is a system in which users are able to create working applications besides the divided development process of design, build, test and release that is typically followed by software engineers1. Examples of EUC tools include spreadsheets, databases, low-code/no-code platforms, and generative AI applications2. EUC tools can provide flexibility, efficiency, and innovation for the users, but they also pose significant risks if not properly managed and controlled3.

The greatest risk when relying on reports generated by EUC is that the data may be inaccurate. Data accuracy refers to the extent to which the data in the reports reflect the true values of the underlying information4. Inaccurate data can lead to erroneous decisions, misleading analysis, unreliable reporting, and compliance violations. Some of the factors that can cause data inaccuracy in EUC reports are:

Lack of rigorous testing: EUC tools may not undergo the same level of testing and validation as IT-developed applications, which can result in errors, bugs, or inconsistencies in the data processing and output3.

Lack of version and change control: EUC tools may not have a clear record of the changes made to them over time, which can create confusion, duplication, or loss of data. Users may also modify or overwrite the data without proper authorization or documentation3.

Lack of documentation and reliance on end-user who developed it: EUC tools may not have sufficient documentation to explain their purpose, functionality, assumptions, limitations, and dependencies. Users may also rely on the knowledge and expertise of the original developer, who may not be available or may not have followed best practices3.

Lack of maintenance processes: EUC tools may not have regular updates, backups, or reviews to ensure their functionality and security. Users may also neglect to delete or archive obsolete or redundant data3.

Lack of security: EUC tools may not have adequate access controls, encryption, or authentication mechanisms to protect the data from unauthorized access, modification, or disclosure. Users may also store or share the data in insecure locations or devices3.

Lack of audit trail: EUC tools may not have a traceable history of the data sources, inputs, outputs, calculations, and transformations. Users may also manipulate or falsify the data without detection or accountability3.

Overreliance on manual controls: EUC tools may depend on human intervention to input, verify, or correct the data, which can introduce errors, delays, or biases. Users may also lack the skills or training to use the EUC tools effectively and efficiently3.

The other options are not as great as data inaccuracy when relying on EUC reports. Reports may not work efficiently, reports may not be timely, and historical data may not be available are all potential risks associated with EUC tools, but they are less severe and less frequent than data inaccuracy. Moreover, these risks can be mitigated by improving the performance, scheduling, and storage of the EUC tools. However, data inaccuracy can have a pervasive and lasting impact on the quality and credibility of the reports and the decisions based on them. Therefore, option A is the correct answer.

References:

What is Data Accuracy?

What Is End User Computing (EUC) Risk?

End-user computing

End-User Computing (EUC) Risks: A Comprehensive Guide

The most significant impact to an organization that does not use an IT governance framework is inadequate alignment of IT plans and business objectives. IT governance is a framework for the governance and management of enterprise information and technology (I&T) that supports enterprise goal achievement1. IT governance helps to ensure that IT investments and activities are aligned with the business strategy, vision, and values of the organization. IT governance also helps to optimize the value of IT, manage IT-related risks, and measure and monitor IT performance1.

Without an IT governance framework, an organization may face challenges such as:

Lack of clarity and direction for IT decision making

Inconsistent or conflicting IT priorities and demands

Inefficient or ineffective use of IT resources and capabilities

Poor quality or delivery of IT services and products

Increased exposure to IT-related threats and vulnerabilities

Reduced customer satisfaction and trust in IT

Missed opportunities for innovation and competitive advantage

Therefore, an organization that does not use an IT governance framework may fail to achieve its business objectives and may lose its competitive edge in the market.

References:

COBIT 2019 Framework Introduction and Methodology, Section 1.1: What Is Governance of Enterprise I&T?

IT Governance: Definitions, Frameworks and Planning, Section 1: What Is IT Governance?

The best recommendation for the auditor to make is D. Line management should regularly review and request modification of access rights. Access rights are the permissions and privileges granted to users to access, view, modify, or delete data or resources on a system or network1. Excessive rights are access rights that are not necessary or appropriate for a user’s role or function, and may pose a risk of unauthorized or inappropriate use of data or resources2. Therefore, it is important to ensure that access rights are alignedwith the principle of least privilege, which means that users should only have the minimum level of access required to perform their duties2.

Line management is responsible for overseeing and supervising the activities and performance of their staff, and ensuring that they comply with the organization’s policies and standards3. Therefore, line management should regularly review and request modification of access rights for their staff, as they are in the best position to:

Understand the roles and functions of their staff, and determine the appropriate level of access rights needed for them to perform their duties effectively and efficiently.

Monitor and evaluate the usage and behavior of their staff, and identify any changes or anomalies that may indicate excessive or inappropriate access rights.

Communicate and collaborate with IT security or system administrators, who are responsible for granting, revoking, or modifying access rights, and request any necessary adjustments or corrections.

Continuous auditing provides the greatest assurance that a middleware application compiling data from multiple sales transaction databases for forecasting is operating effectively12. Continuous auditing involves the use of automated tools to continuously monitor and audit a system’s operations12. This allows for real-time identification and resolution of issues, ensuring that the system is always functioning as expected12. It also provides ongoing assurance about the integrity and reliability of the data being compiled by the middleware application12.

References:

5 Data Integration Methods and Strategies | Talend

What Is Middleware? Definition, Architecture, and Best Practices

 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.

The best tool for detailed testing of a business application’s data and configuration files is an audit analytics tool. An audit analytics tool is a software that helps auditors to analyze large sets of data and identify anomalies, trends, and patterns that are relevant to the audit objectives. An audit analytics tool can also provide audit evidence and support the auditor’s professional judgment and conclusions.

Some of the benefits of using an audit analytics tool are:

It can improve the efficiency and effectiveness of the audit by reducing the time and effort required to perform manual tests and procedures.

It can enhance the quality and reliability of the audit by increasing the coverage and accuracy of the data analysis and testing.

It can enable the auditor to perform more complex and sophisticated tests and procedures that may not be possible or feasible with traditional methods.

It can help the auditor to discover new insights and risks that may not be apparent or detectable with traditional methods.

Some examples of audit analytics tools are:

IDEA: A data analysis software that allows auditors to import, analyze, and visualize data from various sources and formats. It also offers features such as sampling, stratification, gap analysis, duplicate detection, Benford’s law, and regression analysis.1

ACL: A data analysis software that helps auditors to access, analyze, and report on data from various sources and formats. It also offers features such as sampling, stratification, gap analysis, duplicate detection, Benford’s law, regression analysis, and scripting.2

TeamMate Analytics: A data analysis software that integrates with Microsoft Excel and provides auditors with a range of tools and functions to perform data analysis and testing. It also offers features such as sampling, stratification, gap analysis, duplicate detection, Benford’s law, regression analysis, and scripting.3

Source code synchronization is the process of ensuring that the source code and the object code (the compiled version of the source code) are consistent and up-to-date1. When program changes are implemented, the source code should be recompiled to generate a new object code that reflects the changes. However, if the source code is not recompiled, there is a risk that the object code may be outdated or incorrect. A compensating control is a measure that reduces the risk of an existing control weakness or deficiency2. A compensating control for source code synchronization is to compare the date stamping of the source and object code. Date stamping is a method of recording the date and time when a file is created or modified3. By comparing the date stamping of the source and object code, one can verify if they are synchronized or not. If the date stamping of the source code is newer than the object code, it means that the source code has been changed but not recompiled. If the date stamping of the object code is newer than the source code, it means that the object code has been compiled from a different source code. If the date stamping of both files are identical, it means that they are synchronized.

 Enterprise architecture (EA) is the most helpful to an IS auditor reviewing the alignment of planned IT budget with the organization’s goals and strategic objectives. EA is a well-defined practice for conducting enterprise analysis, design, planning, and implementation, using a comprehensive approach at all times, for the successful development and execution of strategy1. EA provides a blueprint for an effective IT strategy and guides the controlled evolution of IT in a way that delivers business benefit in a cost-effective way2. By reviewing the EA, the IS auditor can evaluate how well the planned IT budget supports the business vision, strategy, objectives, and capabilities of the organization.

The other options are not as helpful as EA for reviewing the alignment of planned IT budget with the organization’s goals and strategic objectives. BIA is a process of determining the criticality of business activities and associated resource requirements to ensure operational resilience and continuity of operations during and after a business disruption3. BIA quantifies the impacts of disruptions on service delivery, risks to service delivery, and recovery time objectives (RTOs) and recovery point objectives (RPOs)3. BIA is useful for developing strategies, solutions, and plans for business continuity and disaster recovery, but it does not directly address the alignment of planned IT budget with the organization’s goals and strategic objectives. Risk assessment report is a document that contains the results of performing a risk assessment or the formal output from the process of assessing risk4. Risk assessment is a method to identify, analyze, and control hazards and risks present in a situation or a place5. Risk assessment report is useful for identifying and mitigating potential threats and issues that are detrimental to the business or an enterprise, but it does not directly addressthe alignment of planned IT budget with the organization’s goals and strategic objectives. Audit recommendations are guidance that highlights actions to be taken by management6. When implemented, process risks should be mitigated, and performance should be enhanced6. Audit recommendations are useful for improving the quality and reliability of the information system and its outputs, but they do not directly address the alignment of planned IT budget with the organization’s goals and strategic objectives. Therefore, option A is the correct answer.

Post-implementation testing is the process of verifying and validating the functionality, performance, and security of a system after it has been deployed to the production environment1. Post-implementation testing is important for ensuring that the system meets the user requirements and expectations, as well as the operational and business objectives. Post-implementation testing also helps to identify and resolve any defects, errors, or issues that may have occurred during the deployment process or that may have been missed during the previous testing stages2.

Therefore, the observation that post-implementation testing is not conducted for all system releases should be of greatest concern to an IS auditor performing an audit of change and release management controls for a new complex system developed by a small in-house IT team. This observation indicates that the system may have quality, reliability, or security problems that could affect the user satisfaction, system performance, or data integrity. This observation also suggests that the change and release management controls are not adequate or effective, as they do not ensure that all system releases are properly tested and validated before and after deployment.

Option A is not correct because access to change testing strategy and results is not restricted to staff outside the IT team is not a major concern for an IS auditor. While it is good practice to limit access to sensitive or confidential information, such as test data or test cases, to authorized personnel only, access to change testing strategy and results may not pose a significant risk to the system or the organization. Moreover, access to change testing strategy and results may be beneficial for some stakeholders outside the IT team, such as business users, project managers, or auditors, who may need to review or evaluate the testing process or outcomes.

Option B is not correct because some user acceptance testing (UAT) was completed by members of the IT team is not a major concern for an IS auditor. User acceptance testing is the process of verifying and validating that the system meets the user requirements and expectations by involving actual or representative users in the testing process3. While it is preferable to have independent and unbiased users perform UAT, it may not be feasible or practical for some organizations, especially those with small or limited resources. Therefore, some UAT may be completed by members of the IT team, as long as they have sufficient knowledge and experience of the user needs and expectations, and as long as they follow the UAT plan and criteria.

Option C is not correct because IT administrators have access to the production and development environment is not a major concern for an IS auditor. IT administrators are responsible for managing and maintaining the IT infrastructure, including the production and development environments4. Therefore, it is reasonable and necessary for them to have access to both environments, as long as they follow the appropriate policies and procedures for accessing, using, and securing them. Moreover, IT administrators may need to perform tasks such as backup, restore, patching, or troubleshooting in both environments.

References:

What Is Post Implementation Testing?1

Post Implementation Review (PIR) - Definition & Process2

User Acceptance Testing (UAT): Definition & Examples3

What Is an IT Administrator? Definition & Examples4

 The best way to prevent a chip-level security vulnerability from being exploited is to install vendor patches. A chip-level security vulnerability is a flaw in the design or implementation of a processor thatallows an attacker to bypass the normal security mechanisms and access privileged information or execute malicious code. A vendor patch is a software update provided by the manufacturer of the processor that fixes or mitigates the vulnerability. Installing vendor patches can help to protect the system from known exploits and reduce the risk of data leakage or compromise.

Security awareness training, reviewing hardware vendor contracts, and reviewing security log incidents are not as effective as installing vendor patches for preventing a chip-level security vulnerability from being exploited. Security awareness training is an educational program that teaches users about the importance of security and how to avoid common threats. Reviewing hardware vendor contracts is a legal process that evaluates the terms and conditions of the agreement between the organization and the processor supplier. Reviewing security log incidents is an analytical process that examines the records of security events and activities on the system. These methods may be useful for other security purposes, but they do not directly address the root cause of the chip-level vulnerability or prevent its exploitation. References: Protecting your device against chip-related security vulnerabilities, New ‘Downfall’ Flaw Exposes Valuable Data in Generations of Intel Chips

Segregation of duties is a fundamental concept in cybersecurity and information security. It refers to the practice of dividing critical tasks and responsibilities among different individuals or roles within an organization to reduce the risk of fraud, error, or unauthorized activities1. Segregation of duties is designed to prevent unilateral actions within an organization’s workflow, which can result in damaging events that would exceed the organization’s risk tolerance2.

There are different types of responses to risk associated with segregation of duties, depending on the level of risk and the cost-benefit analysis. Some of the common responses are:

Risk acceptance: This means acknowledging a risk and deciding to tolerate it without taking any corrective actions. This response is usually chosen when the risk is low or the cost of mitigation is too high3.

Risk mitigation: This means taking steps ahead of time to lessen the effects of a risk and make it less likely to happen. Some examples of mitigation strategies are making backup plans, setting up early warning systems, and staying away from high-risk areas or activities4.

Risk transference: This means shifting the negative impact of a risk and/or the responsibility for managing the risk response to a third party. Some examples of transference strategies are outsourcing, insurance, or contracts5.

Risk reduction: This means reducing the probability and/or severity of the risk below a threshold of acceptability. Some examples of reduction strategies are implementing controls, policies, or procedures to prevent or detect risks6.

Based on these definitions, the response to risk associated with segregation of duties that would incur the lowest initial cost is A. Risk acceptance. This is because risk acceptance does not require any additional resources or actions to address the risk. However, risk acceptance also implies that the organization is willing to bear the consequences of the risk if it occurs, which could be costly in the long run.

Therefore, the correct answer to your question is A. Risk acceptance.

 An IT strategic plan that best leverages IT in achieving organizational goals will include enterprise architecture (EA) impacts. EA is the practice of analyzing, designing, planning, and implementing enterprise analysis to successfully execute on business strategies1. EA helps organizations structure IT projects and policies to align with business goals, to stay agile and resilient in the face of rapid change, and to stay on top of industry trends and disruptions1. EA also describes an organization’s processes, information processes and personnel and other organizational subunits aligned with the organization’s core goals and strategies2. By including EA impacts in the IT strategic plan, an organization can ensure that the IT initiatives are consistent with the business vision, objectives, and tactics, and that they support the desired business outcomes3.

A comparison of future needs against current capabilities, a risk-based ranking of projects, and IT budgets linked to the organization’s budget are all important elements of an IT strategic plan, but they do not necessarily leverage IT in achieving organizational goals. A comparison of future needsagainst current capabilities can help identify gaps and opportunities for improvement, but it does not provide a clear direction or roadmap for how to achieve them. A risk-based ranking of projects can help prioritize the most critical and beneficial projects, but it does not ensure that they are aligned with the business strategy or that they deliver value to the stakeholders. IT budgets linked to the organization’s budget can help allocate resources and monitor costs, but they do not reflect the impact or contribution of IT to the business performance or growth.

References:

Implement Agile IT Strategic Planning with Enterprise Architecture - The Open Group Blog

What is enterprise architecture? A framework for transformation | CIO

Strategic Planning and Enterprise Architecture

 Implementing solutions to correct defects is a responsibility of the development function, not the quality assurance (QA) function. The QA function should ensure that the development process follows the established standards and methodologies, and that the defects are identified and reported. The QA function should not be involved in fixing the defects, as this would compromise its independence and objectivity. The other options are valid responsibilities of the QA function, and they should not raise concern for an IS auditor. References: CISA Review Manual (Digital Version) 1, page 300.

Given the large volume of data transactions, continuous monitoring is the best testing strategy for auditing the inventory control process. Continuous monitoring involves the automated review of operational and financial data to identify anomalies or areas of concern12. This approach allows for real-time identification and resolution of issues, making it particularly effective for large organizations with high transaction volumes12.

References: ISACA’s Information Systems Auditor Study Materials1

The IS auditor’s next course of action should be to report this control process weakness to senior management, as it may indicate a lack of oversight and accountability for the reporting system. Read-only users may have access to sensitive or confidential information that should be restricted or monitored. Periodic reviews of read-only users are a good practice to ensure that the access rights are still valid and appropriate for the users’ roles and responsibilities. Reporting this weakness to senior management will also allow them to take corrective actions or implement compensating controls if needed.

Option A is incorrect because reviewing the list of end users and evaluating for authorization is not the IS auditor’s responsibility, but rather the system owner’s or administrator’s. The IS auditor should only verify that such reviews are performed and documented by the responsible parties.

Option C is incorrect because verifying management’s approval for this exemption is not sufficient to address the control process weakness. Even if there is a valid reason for not performing periodic reviews of read-only users, the IS auditor should still report this as a potential risk and recommend mitigating controls.

Option D is incorrect because obtaining a verbal confirmation from IT for this exemption is not adequate evidence or documentation. The IS auditor should obtain written approval from management and verify that it is aligned with the organization’s policies and standards.

References:

CISA Review Manual (Digital Version)1, Chapter 1: The Process of Auditing Information Systems, Section 1.4: Audit Evidence, p. 31-32.

CISA Review Manual (Print Version), Chapter 1: The Process of Auditing Information Systems, Section 1.4: Audit Evidence, p. 31-32.

CISA Online Review Course2, Module 1: The Process of Auditing Information Systems, Lesson 4: Audit Evidence, slide 9-10.

CISA Questions, Answers & Explanations Database3, Question ID: QAE_CISA_710.

If the audit team lacks the necessary knowledge to audit a system that uses an AI algorithm, engaging external consultants who have audit experience and knowledge of AI would be the best approach12. These consultants can provide the expertise needed to effectively audit the AI system12. This approach ensures that the audit is conducted thoroughly and accurately, without requiring the audit team to acquire new skills or knowledge12.

References:

Auditing Guidelines for Artificial Intelligence - ISACA

An In-Depth Guide To Audit AI Models - Censius

The best course of action for the IS auditor is A. Escalate to IT management for resolution. This is because IT management is responsible for overseeing and coordinating the IT activities and functions within the organization, and ensuring that they comply with the audit findings and recommendations1. IT management can help resolve the issue of finding ownership by:

Clarifying and communicating the roles and responsibilities of each IT team, and how they relate to the finding and its remediation2.

Evaluating and assigning the finding to the most appropriate IT team, based on their expertise, authority, and availability2.

Providing guidance and support to the assigned IT team, and monitoring their progress and performance in remediating the finding2.

 The most effective control over visitor access to highly secured areas is to require visitors to be escorted by authorized personnel. This control ensures that visitors are supervised at all times and do not enter any restricted or sensitive areas without permission. It also allows authorized personnel to verify the identity, purpose, and clearance of the visitors, and to monitor their behavior and activities. Escorting visitors also reduces the risk of tailgating, piggybacking, or unauthorized duplication of access credentials.

Requiring visitors to use biometric authentication, monitoring visitors online by security cameras, and requiring visitors to enter through dead-man doors are all examples of technical controls that can enhance visitor access control, but they are not as effective as escorting visitors. Biometric authentication can provide a high level of identity verification, but it does not prevent visitors from accessing unauthorized areas or compromising security in other ways. Security cameras can provide a record of visitor movements and actions, but they may not deter or detect security breaches in real time. Dead-man doors can prevent unauthorized entry by requiring two-factor authentication, but they do not ensure that visitors are accompanied by authorized personnel.

References:

ISC Best Practices for Facility Access Control1

Visitor Management Best Practices From Top Organizations2

8 Best Practices for Setting Up a Visitor Management System3

The primary responsibility of a project steering committee is to provide regular project updates and oversight. A project steering committee is an advisory group that consists of senior stakeholders and experts who offer guidance and support to a project manager and their team. The steering committee is mainly concerned with the direction, scope, budget, timeline, and methods used to realize a given project1.

One of the key roles of a steering committee is to monitor the progress and performance of the project and ensure that it aligns with the business objectives and stakeholder expectations. The steering committee also provides feedback, advice, and recommendations to the project manager and helps them resolve any issues or challenges that may arise during the project lifecycle. The steering committee communicates regularly with the project manager and other stakeholders through meetings, reports, and presentations23.

Therefore, providing regular project updates and oversight is the primary responsibility of a project steering committee.

References:

Steering Committee: Definition, Roles & Meeting Tips - ProjectManager

Project Steering Committee: Roles, Best Practices, Challenges – ProjectPractical

Steering Committee: Complete Guide with Examples & Templates - Status.net

The greatest concern when reviewing an IT strategic plan is B. The plan does not support relevant organizational goals. This is because an IT strategic plan should align and integrate the IT goals and objectives with the organization’s overall strategy and vision, and ensure that IT supports and enables the business processes and functions1. If the IT strategic plan does not support relevant organizational goals, it may lead to:

Suboptimal or negative outcomes and value for the organization, as IT investments and initiatives may not align with the organization’s priorities, needs, or expectations1.

Conflicts or inconsistencies between IT and business functions, as IT may not deliver the expected level of service, quality, or performance2.

Wasted or inefficient use of resources, as IT may spend time, money, or effort on projects or activities that are not relevant or beneficial for the organization2.

The NEXT step for the IS auditor after noting that an employee who has recently changed roles within the organization still has previous access rights should be to B. determine the reason why access rights have not been revoked. Identifying the cause of this situation is crucial for understanding whether it’s due to oversight, process gaps, or other factors. Once the reason is determined, appropriate corrective actions can be recommended to ensure that access rights are aligned with the employee’s current role and responsibilities1.

 A SQL injection attack is a type of attack that targets security vulnerabilities in web applications to gain access to data sets. A SQL injection attack exploits a flaw in the web application code that allows an attacker to inject malicious SQL statements into the input fields or parameters of the web application. These SQL statements can then execute on the underlying database server and manipulate or retrieve sensitive data from the database. A SQL injection attack can result in data theft, data corruption, unauthorized access, denial of service or even complete takeover of the database server. A denial of service (DOS) attack is a type of attack that aims to disrupt the availability or functionality of a web application or a network service by overwhelming it with excessive requests or traffic. A phishing attack is a type of attack that uses deceptive emails or websites to trick users into revealing their personal or financial information or credentials. A rootkit is a type of malware that hides itself from detection and grants unauthorized access or control over a compromised system. References: IS Audit and Assurance Tools and Techniques, CISA Certification | Certified Information Systems Auditor | ISACA

 A heuristic intrusion detection system (IDS) provides the most protection against emerging threats, as it uses behavioral analysis and anomaly detection to identify unknown or zero-day attacks. A heuristic IDS can adapt to changing patterns and learn from previous incidents, making it more effective than a signature-based IDS, which relies on predefined rules and signatures to detect known attacks. A demilitarized zone (DMZ) is a network segment that separates the internal network from the external network, and it can provide some protection against external threats, but not against internal or emerging threats. Real-time updating of antivirus software is important to protect against malware, but it may not be sufficient to prevent new or sophisticated attacks that exploit unknown vulnerabilities. References: CISA Review Manual (Digital Version) 1, page 452-453.