CISA Exam Dumps - Isaca Certification Questions and Answers

The best way to ensure data integrity across system interfaces is to perform reconciliation. Reconciliation is the process of comparing and verifying the data from different sources or systems to ensure that they are consistent, accurate, and complete. Reconciliation can help to identify and resolve any discrepancies, errors, or anomalies in the data that could affect the quality, reliability, or validity of the information. Reconciliation can also help to detect and prevent any unauthorized or fraudulent data manipulation or modification. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

This means that the organization should obtain the source code from the escrow agent and compare it with the current version of the application that they are using. The organization should then identify and apply any changes or updates that are missing or different in the escrow version, so that it matches the current version. This way, the organization can ensure that they have a complete and accurate copy of the source code that reflects their current needs and requirements.

Bringing the escrow version up to date can help the organization to avoid or reduce the risks and costs associated with using an outdated or incompatible version of the source code. For example, an older version of the source code may have bugs, errors, or vulnerabilities that could affect the functionality, security, or performance of the application. An older version of the source code mayalso lack some features, enhancements, or integrations that could improve the usability, efficiency, or value of the application. An older version of the source code may also not comply with some standards, regulations, or contracts that could affect the quality, reliability, or legality of the application1.

The other options are not as good as bringing the escrow version up to date for the organization. Option A, analyzing a new application that meets the current requirements, is a possible option but it may be more time-consuming, expensive, and risky than updating the existing application. The organization may have to go through a complex and lengthy process of selecting, acquiring, implementing, testing, and migrating to a new application, which could disrupt their operations and performance. The organization may also have to deal with compatibility, interoperability, or data quality issues when switching to a new application2. Option B, performing an analysis to determine the business risk, is a necessary step but not a recommendation for the organization. The organization should already be aware of the business risk of using an application whose vendor has gone out of business and whose escrow has an older version of the source code. The organization should focus on finding and implementing a solution to mitigate or eliminate this risk3. Option D, developing a maintenance plan to support the application using the existing code, is not a feasible option because it assumes that the organization has access to the existing code. However, this is not the case because the vendor has gone out of business and the escrow has an older version of the source code. The organization cannot support or maintain an application without having a complete and accurate copy of its source code.

References:

How Important Is Source Code Escrow - ISACA1

The What and Why of Source Code Escrow2

Unlocking Source Code In Escrow 2023: A Guide To Secure Software3

The best metric to measure the alignment of IT and business strategy is the percentage of enterprise risk assessments that include IT-related risk. This metric indicates how well the organization identifies and manages the IT risks that could affect its strategic objectives and performance. A high percentage of enterprise risk assessments that include IT-related risk shows that the organization considers IT as an integral part of its business strategy and aligns its IT resources and capabilities with its business needs and goals . References: : CISA Review Manual (Digital Version), Chapter 2: Governance and Management of IT, Section 2.2: IT Strategy, page 67 : CISA Online Review Course, Module 2: Governance and Management of IT, Lesson 2.2: IT Strategy

The major concern with the situation where security incidents are resolved and closed, but root causes are not investigated, is that vulnerabilities have not been properly addressed. Vulnerabilities are weaknesses or gaps in the security posture of an organization that can be exploited by threat actors to compromise its systems, data, or operations. If root causes are not investigated, vulnerabilities may remain undetected or unresolved, allowing attackers to exploit them again or use them asentry points for further attacks. This can result in repeated or escalated security incidents that can cause more damage or disruption to the organization.

The other options are not as major as the concern about vulnerabilities, but rather secondary or related issues that may arise from the lack of root cause analysis. Abuses by employees have not been reported is a concern that may indicate a lack of awareness, accountability, or monitoring of insider threats. Lessons learned have not been properly documented is a concern that may indicate a lack of improvement, learning, or feedback from security incidents. Security incident policies are out of date is a concern that may indicate a lack of alignment, review, or update of security incident processes.

References:

ISACA CISA Review Manual 27th Edition (2019), page 254

Why Root Cause Analysis is Crucial to Incident Response (IR) - Avertium3

Root Cause Analysis Steps and How it Helps Incident Response …

The best approach to optimize resources when both internal and external audit teams are reviewing the same IT general controls area is to leverage the work performed by external audit for the internal audit testing. This can avoid duplication of efforts, reduce audit costs and enhance coordination between the audit teams. The internal audit team should evaluate the quality and reliability of the external audit work before relying on it. Ensuring both the internal and external auditors perform the worksimultaneously is not an efficient use of resources, as it would create redundancy and possible interference. Requesting that the external audit team leverage the internal audit work may not be feasible or acceptable, as the external audit team may have different objectives, standards and independence requirements. Rolling forward the general controls audit to the subsequent audit year is not a good practice, as it would delay the identification and remediation of any control weaknesses in a high-risk area. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 247

The best reason to implement a data retention policy is to limit the liability associated with storing and protecting information. A data retention policy is a document that defines how long data should be kept by an organization and how they should be disposed of when they are no longer needed. A data retention policy should comply with the applicable laws and regulations that govern the data retention requirements and obligations of organizations, such as tax laws, privacy laws, or industry standards4. Implementing a data retention policy can help to limit the liability associated with storing and protecting information by reducing the amount of data that need to be stored and secured, minimizing the risk of data breaches or leaks, ensuringcompliance with legal or contractual obligations, and avoiding potential fines or penalties for non-compliance5. The other options are less relevant or incorrect because:

B. Documenting business objectives for processing data within the organization is not a reason to implement a data retention policy, as it is more related to data governance than data retention. Data governance refers to the policies, procedures, and controls that define how data are collected, used, managed, and shared within an organization. Data governance helps to ensure that data are aligned with business objectives and support decision making6.

C. Assigning responsibility and ownership for data protection outside IT is not a reason to implement a data retention policy, as it is more related to data accountability than data retention. Data accountability refers to the identification and assignment of roles and responsibilities for data protection among different stakeholders within an organization. Data accountability helps to ensure that data are handled appropriately and securely by authorized parties7.

D. Establishing a recovery point objective (RPO) for disaster recovery procedures is not a reason to implement a data retention policy, as it is more related to data backup than data retention. Data backup refers to the process of creating copies of data that can be restored in case of data loss or corruption. Data backup helps to ensure that data are available and recoverable in case of disaster8. RPO is a measure of the maximum amount of data that canbe lost or acceptable in case of disaster9. References: Data Retention Policy - ISACA, DataRetention - ISACA, Data Governance - ISACA, Data Accountability - ISACA, Data Backup - ISACA, Recovery Point Objective - ISACA

Asset life cycle management is a technique of asset management where facility managers maximize the usable life of assets throughplanning, purchasing, using, maintaining, and disposing of assets1. The mainaim of assetlife cycle management is to reduce costs and increase productivity by optimizing the performance, reliability, and lifespan of assets2. Asset life cycle management can help prevent the situation of having unused applications by ensuring that the applications are aligned with the business needs, objectives, and strategies, and that they are regularly reviewed, updated, or retired as necessary3.

The other options are not as effective as asset life cycle management for preventing unused applications. A formal request for proposal (RFP) process is a method of soliciting bids from potential vendors or suppliers for a project or service. A RFP process can help select the best application for a specific requirement, but it does not ensure that the application will be used or maintained throughout its lifecycle. Business case development procedures are a set of steps that involve defining the problem, analyzing the alternatives, and proposing a solution for a project or initiative. Business case development procedures can help justify the need and value of an application, but they do not guarantee that the application will be utilized or supported after its implementation. An information asset acquisition policy is a document that outlines the rules and standards for acquiring information assets such as applications. An information asset acquisition policy can help ensure that the applications are acquired in a consistent and compliant manner, but it does not address how the applications will be managed or disposed of after their acquisition.

 Developing a risk-based plan considering each entity’s business processes would best help to ensure that IS audit still covers key risk areas within the IT environment as part of its annual plan. A risk-based plan is a plan that prioritizes the audit activities based on the level of risk associated with each area or process. A risk-based plan can help to allocate the audit resources more efficiently and effectively, and provide more assurance and value to the stakeholders1.

By considering each entity’s business processes, the IS audit can identify and assess the specific risks and controls that affect the IT environment of each entity, and tailor the audit objectives, scope,and procedures accordingly. This can help to address the unique needs and expectations of eachentity, andensure that the IS audit covers the key risk areas that are relevant and significant to each entity’s operations, performance, and compliance2.

The other options are not as effective as developing a risk-based plan considering each entity’s business processes in ensuring that IS audit still covers key risk areas within the IT environment as part of its annual plan. Option A, increasing the frequency of risk-based IS audits for each business entity, is not a feasible or efficient solution, as it may increase the audit costs and workload, and create duplication or overlap of audit efforts. Option C, conducting an audit of newly introduced IT policies and procedures, is a limited and narrow approach, as it may not cover all the aspects or dimensions of the IT environment that may have changed or been affected by the split. Option D, revising IS audit plans to focus on IT changes introduced after the split, is a reactive and short-term approach, as it may not reflect the current or future state of the IT environment or the business objectives of each entity.

References:

ISACA, CISA Review Manual, 27th Edition, 2019

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

Risk-Based Audit Planning: A Guide for Internal Audit1

Risk-Based Audit Approach: Definition & Example

 The most critical finding for an IS auditor following up on a recent security incident is that the security weakness facilitating the attack was not identified. This finding indicates that the root cause of the incident was not analyzed, and the vulnerability that allowed the attack to succeed was not remediated. This means that the organization is still exposed to the same or similar attacks in the future, and its security posture has not improved. Identifying and addressing the security weakness is a key step in the incident response process, as it helps to prevent recurrence, mitigate impact, and improve resilience.

The other findings are not as critical as the failure to identify the security weakness, but they are still important issues that should be addressed by the organization. The attack was not automatically blocked by the intrusion detection system (IDS) is a finding that suggests that the IDS was not configured properly, or that it did not have the latest signatures or rules to detect and prevent the attack. The attack could not be traced back to the originating person is a finding that implies that the organization did not have sufficient logging, monitoring, or forensic capabilities to identify and attribute the attacker. Appropriate response documentation was not maintained is a finding that indicates that the organization did not follow a consistent and formal incident response procedure, or that it did not document its actions, decisions, and lessons learned from the incident.

References:

ISACA CISA Review Manual 27th Edition (2019), page 254

Incident Response Process - ISACA1

Incident Response: How to Identify and Fix Security Weaknesses

Integration testing is the best way to ensure that an application is performing according to its specifications, because it tests the interaction and compatibility of different modules or components of the application. Unit testing, pilot testing and system testing are also important, but they do not coverthe whole functionality and integration of the application as well as integration testing does. References: CISA Review Manual (Digital Version)1, Chapter 4, Section 4.2.3

The mitigating factor that would most significantly minimize the impact of not renewing IT risk acceptances in a timely manner is having documented compensating controls over the business processes. Compensating controls are alternative controls that reduce or eliminate the risk when the primary control is not feasible or cost-effective. The other factors, such as previous approval by senior management, unchanged business environment, and small percentage of issues, do not mitigate the risk as effectively as compensating controls. References: ISACA CISA Review Manual 27th Edition Chapter 1

 The best way to ensure that a backup copy is available for restoration of mission critical data after a disaster is to periodically test backups stored in a remote location. Testing backups is essential to verify that the backup copies are valid, complete, and recoverable. Testing backups also helps to identify any issues or errors that may affect the backup process or the restoration of data. Storing backups in a remote location is important to protect the backup copies from physical damage, theft, or unauthorized access that may occur at the primary site. Using an electronic vault for incremental backups, deploying a fully automated backup maintenance system, or using both tape and disk backup systems are not sufficient to ensure that a backup copy is available for restoration of mission critical data after a disaster, as they do not address the need for testing backups or storing them in a remote location. References: Backup and Recovery of Data: The Essential Guide | Veritas, The Truth About Data Backup for Mission-Critical Environments - DATAVERSITY.

 An IS auditor reviewing the threat assessment for a data center would be most concerned if the exercise was completed by local management, because this could introduce bias, conflict of interest, or lack of expertise in the assessment process. A threat assessment is a systematic method of identifying and evaluating the potential threats that could affect the availability, integrity, or confidentiality of the data center and its assets. A threat assessmentshould be conducted by an independent and qualified team that has the necessary skills, knowledge, and experience to perform a comprehensive and objective analysis of the data center’s environment, vulnerabilities, and risks1.

The other options are not as concerning as option C for an IS auditor reviewing the threat assessment for a data center. Option A, some of the identified threats are unlikely to occur, is not a problem as long as the likelihood and impact of each threat are properly estimated and prioritized. A threat assessment should consider all possible scenarios, even if they have a low probability of occurrence, to ensure that the data center is prepared for any eventuality2. Option B, all identified threats relate to external entities, is not a flaw as long as the assessment also considers internal threats, such as human errors, malicious insiders, or equipment failures. External threats are often more visible and severe than internal threats, butthey are not the only source of risk for a data center3. Option D, neighboring organizations’ operations have been included, is not a mistake as long as the assessment also focuses on the data center’s own operations. Neighboring organizations’ operations may have an impact on the data center’s security and availability, especially if they share physical or network infrastructure or resources. A threat assessmentshould take into account the interdependencies and interactions between the data center and its external environment4.

References:

ISACA, CISA Review Manual, 27th Edition, 2019

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

Data Center Threats and Vulnerabilities1

Datacenter threat, vulnerability, and risk assessment2

Data Centre Risk Assessment3

 The best way to ensure that a proper cutoff has been established to reinstate transactions and records to their condition just prior to a computer system failure is to use a database management system (DBMS) to dynamically back-out partially processed transactions. A DBMS is a software system that manages the creation, manipulation, retrieval, and security of data stored in a database. A DBMS can provide features such as transaction management, concurrency control, recovery management, and integrity management. A DBMS can dynamically back-out partially processed transactions by using mechanisms such as rollback segments, undo logs, or write-ahead logs. These mechanisms allow the DBMS to restore the database to a consistent state before the failure occurred. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers &Explanations Database

The best way to ensure that business continuity plans (BCPs) will work effectively in the event of a major disaster is to involve staff at all levels in periodic paper walk-through exercises. This means that the BCPs are tested and validated by the people who will execute them in a real situation, and any gaps, errors, or inconsistencies can be identified and corrected. Paper walk-through exercises are also a good way to raise awareness and train staff on their roles and responsibilities in a BCP scenario, as well as to evaluate the feasibility and effectiveness of the recovery strategies1.

The other options are not the best ways to ensure that BCPs will work effectively, because they do not involve testing or validating the plans. Preparing detailed plans for each business function is important, but it does not guarantee that the plans are realistic, practical, or aligned with the overall business objectives and priorities2. Regularly updating business impact assessments is also essential, but it does not ensure that the BCPs are aligned with the current business environment and risks2. Making senior managers responsible for their plan sections is a good way to assign accountability and authority, but it does not ensure that the plansections are coordinated and integrated with each other2. References:

Best Practice Guide: Business Continuity Planning (BCP)3

Best Practices for Creating a Business Continuity Plan1

Business Continuity Plan Best Practices

The most important factor to ensure that electronic evidence collected during a forensic investigation will be admissible in future legal proceedings is to document evidence handling by personnel throughout the forensic investigation. Documentation is essential to establish the chain of custody, prove the integrity and authenticity of the evidence, and demonstrate compliance with legal and ethical standards. Documentation should include information such as the date, time, location, source, destination, method, purpose, result, and authorization of each action performed on the evidence. Documentation should also include any observations, findings, assumptions, limitations, or exceptions encountered during the investigation. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database

 Adequate action taken for noncompliance with the service level agreement (SLA) provides the best evidence that outsourced provider services are being properly managed. This shows that the organization is monitoring the performance of the provider and enforcing the terms of the SLA.

The other options are not as convincing as evidence of proper management. Option A, the SLA includes penalties for non-performance, is a good practice but does not guarantee that the penalties are actually applied or that the performance is satisfactory. Option C, the vendor provides historical data to demonstrate its performance, is not reliable because the data may be biased or inaccurate. Option D, internal performance standards align with corporate strategy, is irrelevant to the question of outsourced provider management.

References:

ISACA, CISA Review Manual, 27th Edition, 2019, page 2821

ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription, QID 1066692

The associated risk of mobile computing that an IS auditor should identify during the planning phase of a data loss prevention (DLP) audit is increased vulnerability due to anytime, anywhere accessibility. Mobile computing refers to the use of portable devices, such as laptops, tablets, smartphones, or wearable devices, that can access data and applications over wireless networks from any location6. Mobile computing enables greater flexibility, productivity, and convenience for users, but also poses significant security challenges for organizations. One of these challenges is increased vulnerability due to anytime, anywhere accessibility. This means that mobile devices are exposed to a higher risk of loss, theft, damage, or unauthorized access than stationary devices7. If mobile devices contain oraccess sensitive data withoutproper protection, such asencryption or authentication, theycould result in data leakage or breach in case of compromise8. Therefore, an IS auditor should identify this risk as part of a DLP audit. The other options are less relevant or incorrect because:

A. The use of cloud negatively impacting IT availability is not an associated risk of mobile computing that an IS auditor should identify during the planning phase of a DLP audit, as it is more related to cloud computing than mobile computing. Cloud computing refers to the delivery of computing services, such as data storage or processing, over the Internet from remote servers. Cloud computing may enable or support mobile computing by providing access to data and applications from any device or location, but it does not necessarily imply mobile computing. The use of cloud may negatively impact IT availability if there are disruptions or outages in the cloud service provider’s network or infrastructure, but this is not a direct consequence of mobile computing.

B. Increased need for user awareness training is not an associated risk of mobile computing that an IS auditor should identify during the planning phase of a DLP audit, as it is more of a control or mitigation measure than a risk. User awareness training refers to educating users about security policies, procedures, and best practices for using mobile devices and protecting data. User awareness training may help to reduce the risk of data loss or breach due to mobile computing by increasing user knowledge and responsibility, but it does not eliminate or prevent the risk.

D. Lack of governance and oversight for IT infrastructure and applications is not an associated risk of mobile computing that an IS auditor should identify during the planning phase of a DLP audit, as it is more of a general or organizational risk than a specific or technical risk. Governance and oversight refer to the establishment and implementation of policies, standards, and procedures for managing IT resources and aligning them with business objectives. Lack of governance and oversight for IT infrastructure and applications may affect the security and performance of mobile devices and data, but it is not a direct or inherent result of mobile computing. References: Mobile Computing - ISACA, Mobile Computing Device Threats, Vulnerabilities and Risk Factors Are Ubiquitous - ISACA, Data Loss Prevention—Next Steps -ISACA, [Cloud Computing - ISACA], [Cloud Computing Risk Assessment - ISACA], [User Awareness Training - ISACA], [Governance and Oversight - ISACA]

 The greatest concern for an IS auditor reviewing an organization’s disaster recovery plan (DRP) is that the DRP has not been updated since an IT infrastructure upgrade. This could render the DRP obsolete or ineffective, as it may not reflect the current configuration, dependencies or recovery requirements of the IT systems. The IS auditor should ensure that the DRP is reviewed and updated regularly to align with any changes in the IT environment. The DRP has not been formally approved by senior management is a concern for an IS auditor reviewing an organization’s DRP, but it is not as critical as ensuring that the DRP is up to date and valid. The DRP has not been distributed to end users or the DRP contains recovery procedures for critical servers only are issues that relate to the communication or scope of the DRP, but not to its validity or effectiveness. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 389

The most important thing to determine during the planning phase of a cloud-based messaging and collaboration platform acquisition is the types of data that can be uploaded to the platform. This is because different types of data may have different security, privacy, and compliance requirements, depending on the nature, sensitivity, and value of the data. For example, personal data, financial data, health data, or intellectual property data may be subject to various laws and regulations thatgovern how they can be collected, stored, processed, and shared in the cloud. Therefore, it is essential to identify and classify the types of data that will be uploadedto the platform, and ensure that the platform meets the organization’s policies and standards for data protection1.

The other options are not as important as the types of data that can be uploaded to the platform during the planning phase of a cloud-based messaging and collaboration platform acquisition. Option A, role-based access control policies, is a mechanism that defines who can access what data and resources on the platform based on their roles and responsibilities. Role-based access control policies are important for ensuring data security and accountability, but they can be designed and implemented after the platform is acquired2. Option C, processes for on-boarding and off-boarding users to the platform, are procedures that enable or disable user accounts and access rights on the platform. Processes for on-boarding and off-boarding users are important for managing user identities and lifecycles, but they can be developed and executed after the platform is acquired3. Option D, processes for reviewing administrator activity, are methods that monitor and audit the actions and events performed by administrators on the platform. Processes for reviewing administrator activity are important for detecting and preventing unauthorized or malicious activities, but they can be established and performed after the platform is acquired4.

References:

Cloud Messaging and Collaboration Services - Maryland.gov DoIT4

MessageBird acquires real-time notifications and in-app messaging platform Pusher for$35M | TechCrunch2

Symphony to lead financial market communicationswith the acquisition of Cloud9 Technologies3

Cloud messaging and collaboration | Sumo Logic

The most important thing for the company to verify when outsourcing the printing of customer statements is whether the provider’s information security controls are aligned with the company’s. This isbecause customer statements contain sensitive personal and financial information that need to be protected from unauthorized access, disclosure, modification or destruction. The provider’s information security controls should be consistent with the company’s policies, standards and regulations, and should be audited periodically to ensure compliance. The other options are also relevant, but not as critical as information security. References: CISA Review Manual (Digital Version)1, Chapter 3, Section 3.2.2