Free Isaca CISA Practice Exam with Questions & Answers | Set: 4

 The first step that an IS auditor should take when finding that a business impact analysis (BIA) has not been performed is to evaluate the impact on current disaster recovery capability. A BIA is a process that identifies and analyzes the potential effects of disruptions to critical business functions and processes. A BIA helps determine the recovery priorities, objectives, and strategies for the organization. Without a BIA, the disaster recovery plan may not be aligned with the business needs and expectations, and may not provide adequate protection and recovery for the most critical assets and activities. Therefore, an IS auditor should assess how the lack of a BIA affects the current disaster recovery capability and identify any gaps or risks that need to be addressed.

Performing a BIA, issuing an intermediate report to management, and conducting additional compliance testing are not the first steps that an IS auditor should take when finding that a BIA has not been performed. These steps may be done later in the audit process, after evaluating the impact on current disaster recovery capability. Performing a BIA is not the responsibility of the IS auditor, but of the business owners and managers. Issuing an intermediate report to management may be premature without sufficient evidence and analysis. Conducting additional compliance testing may not be relevant ornecessary without a clear understanding of the disaster recovery requirements and objectives.

 Fine tuning the intrusion detection system (IDS) is the best recommendation to reduce the number of false positive alerts that overwhelm the log management system, because it can help adjust the sensitivity and accuracy of the IDS rules and signatures to match the network environment and traffic patterns. Establishing criteria for reviewing alerts, recruiting more monitoring personnel, and reducing thefirewall rules are not effective solutions to address theroot cause of the false positive alerts, but rather ways to cope with the consequences. References: CISA Review Manual (Digital Version), Chapter 5, Section5.4.3

 Data integrity is the property that ensures that data is accurate, complete, consistent, and reliable throughout its lifecycle. The best data integrity check is tracing data back to the point of origin, which is the source where the data was originally created or captured. This check can verify that data has not been altered or corrupted during transmission, processing, or storage. It can also identify any errors or discrepancies in data entry or conversion. Counting the transactions processed per day is a performance measure that does not directly assess data integrity. Performing a sequence check is a validity check that ensures that data follows a predefined order or pattern. It can detect missing or out-of-order data elements, but it cannot verify their accuracy or completeness. Preparing and running test data is a testing technique that simulates real data to evaluate how a system handles different scenarios. It can help identify errors or bugs in the system logic or functionality, but it cannot ensure data integrity in production environments. References: Information Systems Operations and Business Resilience, CISA Review Manual (Digital Version)

The best recommendation to address the risk of privileged application accounts with passwords set to never expire in a 24/7 processing environment is to introduce database access monitoring into the environment. Database access monitoring is a security control that tracks and records all activities and transactions performed on a database, especially by privileged users or accounts. Database access monitoring can help address the risk of privileged application accounts with passwords set to never expire by detecting and alerting any unauthorized or abnormal access or actions on the database. The other options are not as effective as database access monitoring in addressing the risk, as they may cause disruption to the business or violate the access management policy. Modifying applications to no longer require direct access to the database is a complex and costly solution that may affect the functionality or performance of the applications, and it may not be feasible or practical in a 24/7 processing environment. Modifying the access management policy to make allowances for application accounts is a risky solution that may create exceptions or loopholes in the policy, and it may not comply with the best practices or standards for password management. Scheduling downtime to implement password changes is a disruptive solution that may affect the availability or continuity of the systems or applications, and it may not be acceptable or possible in a 24/7 processing environment. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.2.4

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

 An IS auditor would be most concerned if process ownership has not been established for the information asset management process, as this would indicate a lack of accountability, responsibility, and authority for managing the assets throughout their lifecycle. The process owner should also ensure that the process is aligned with the organization’s objectives, policies, and standards. The process should require specifying the physicallocations of assets, include asset review, and identify asset value, but these are less critical than establishing process ownership. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3

 Problem management is an IT service management activity that is most likely to help with identifying the root cause of repeated instances of network latency. Problem management involves analyzing incidents that affect IT services and finding solutions to prevent them from recurring or minimize their impact. Change management is an IT service management activity that involves controlling and documenting any modifications to IT services or infrastructure. Incident management is an IT service management activity that involves restoring normal service operation as quickly as possible after an incident has occurred. Configuration management is an IT service management activity that involves identifying and maintaining records of IT assets and their relationships. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 334

The greatest risk associated with having most users with administrator access to an externally facing system containing sensitive data is that users can make unauthorized changes to the system or the data, which could compromise the integrity, confidentiality, and availability of the system and the data. Users can export application logs, view sensitive data, and install open-licensed software are also risks, but they are not as severe as unauthorized changes. References: ISACA CISA Review Manual 27th Edition Chapter 4

 The finding that should be the IS auditor’s greatest concern is that the data model is not clearly documented. A data model is a representation of the structure, relationships, and constraints of the data used by an application. It is a vital component of the software development process, as it helps to ensure the accuracy, consistency, and quality of the data1. A clear and comprehensive documentation of the data model is essential for the maintenance and support of the application, as it facilitates the understanding, modification, and troubleshooting of the data and the application logic2.

If the organization plans to bring the support and future maintenance of the application back in-house, it will need to have access to the data model documentation from the vendor. Without it, the organization may face difficulties in transferring the knowledge and skills from the vendor to the in-house team, as well as in adapting and enhancing the application to meet changing businessneeds and requirements3. The lack of data model documentation may also increase therisk of errors, inconsistencies, and inefficiencies in the data and the application performance2.

The other findings are not as concerning as the lack of data model documentation, because they do not directly affect the quality and maintainability of the application. The cost of outsourcing is lowerthan in-house development is a benefit rather than a risk for the organization, as it implies that outsourcing has helped to save time and money for the organization4. The vendor development team is located overseas is a common practice in outsourcing, and it does not necessarily imply a lower quality or a higher risk of the application. However, it may pose some challenges in terms of communication, coordination, and cultural differences, which can bemanaged by establishing clear expectations, roles, and responsibilities, as well as using effective tools and methods for communication and collaboration5. A training plan for business users has not been developed is a gap that should be addressed by the organization before deploying the application, as it may affect the user acceptance and satisfaction of the application. However, it does not directly impact the quality or maintainability of the application itself. References:

What is Data Modeling? Definition & Types | Informatica1

Data Modeling Best Practices: Documentation | erwin2

Data Model Documentation - an overview |ScienceDirect Topics3

Outsourcing App Development Pros and Cons – Droids On Roids4

8 Risks of Software Development Outsourcing & Their Solutions - Acropolium5

Software Training Plan: How to Create One for Your Business - Elinext

The best way to mitigate the risk associated with unintentional modifications of complex calculations in end-user computing (EUC) is to execute copies of EUC programs out of a secure library. This will ensure that the original EUC programs are protected from unauthorized changes and that thecopies are run in a controlled environment. A secure library is a repository of EUC programs that have been tested, validated, and approved by the appropriate authority. Executing copies of EUC programs out of a secure library can also help with version control, backup, and recovery of EUC programs. Having an independent party review the source calculations, implementing complex password controls, and verifying EUC results through manual calculations are not as effective as executing copies of EUC programs out of a secure library, as they do not prevent or detect unintentional modifications of complex calculations in EUC. References: End-User Computing (EUC) Risks: A Comprehensive Guide, End User Computing (EUC) Risk Management

 The IS auditor’s primary focus when evaluating an organization’s offsite storage facility should be the adequacy of physical and environmental controls. Physical and environmental controls are essential to protect the offsite storage facility from unauthorized access, theft, fire, water damage, pests or other hazards that could compromise the integrity and availability of backup media. Shared facilities is something that the IS auditor should consider when evaluating the offsite storage facility, but it is not the primary focus. Results of business continuity plan (BCP) test or retention policy and period are things that the IS auditor should review when evaluating the organization’s BCP or backup strategy, not the offsite storage facility itself. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 388

The primary benefit of using one-time passwords is that an intercepted password cannot be reused, as it is valid only for a single login session or transaction. One-time passwords enhance the security of authentication by preventing replay attacks or password guessing. The other options are not the primary benefits of using one-time passwords. Security for applications can be automated with or without one-time passwords. Users may still have to memorize complex passwords or use a device or software to generate one-time passwords. Users can still be locked out of an account if they enter an incorrect or expired one-time password. References: CISA Review Manual (Digital Version), Chapter 6, Section 6.1

The most useful information regarding an organization’s risk appetite and tolerance is provided by its risk profile, as this is a document that summarizes the key risks that the organization faces, the potential impacts and likelihoods of those risks, and the acceptable levels of risk exposure for different objectives and activities. A gap analysis is a tool that compares the current state and the desired state of a process or a system, and identifies the gaps that need to be addressed. Audit reports are documentsthat present the findings, conclusions, and recommendations of an audit engagement. A risk register is a tool that records and tracks the identified risks, their causes, their consequences,and their mitigation actions. References: CISA Review Manual (Digital Version), Chapter 2: Governance and Management of IT, Section 2.1: IT Governance

The best approach for an IS auditor to evaluate whether the IT strategy supports the organization’s vision and mission is to meet with senior management to understand the business goals and how IT can enable them. This will help the IS auditor to assess the alignment and integration of IT with the business strategy and to identify any gaps or opportunities for improvement. Reviewing ROIs, KPIs, or feedback from other departments may provide some insights, but they are not sufficient to evaluate the IT strategy. References: IS Audit and Assurance Standards, section “Standard 1201: Engagement Planning”

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

Comprehensive and Detailed Step-by-Step Explanation:

AChange Approval Board (CAB)ensures thatall necessary testing and rollback planshave been reviewed before deployment.

Option A (Correct):ACABensures thatchanges are reviewed, tested, and approved, minimizing risks before an application is deployed. This includes confirming thatrollback plans are in place.

Option B (Incorrect):Standardized change requestsare important but donot guarantee review and approvalby management and stakeholders.

Option C (Incorrect):Third-party approvalmay be useful, but internalgovernance and control via a CABis more comprehensive.

Option D (Incorrect):Secure code reviewshelp identify vulnerabilities, but they donot confirm proper deployment and rollback procedures.

In the PDCA cycle, the "Plan" phase is where targets and objectives are defined. Focusing on this phase allows the auditor to evaluate the accuracy and appropriateness of the defined targets before they are implemented and measured in subsequent phases.

References

ISACA CISA Review Manual 27th Edition, Page 315-316 (PDCA Cycle)

 Decreased time for incident resolution is the best indicator that an incident management process is effective. Incident management is a process that aims to restore normal service operation as quickly as possible after an incident, which is an unplanned interruption or reduction in quality of an IT service. Decreased time for incident resolution means that the incident management process is able to identify, analyze, respond to, and resolve incidents efficiently and effectively. The other indicatorsdo not necessarily reflect the effectiveness of the incident management process, as they may depend on other factors such as the nature, frequency, and severity of incidents. References: CISA Review Manual, 27th Edition, page 372

The evidence collected during a digital forensic investigation would not be admissible in court if the logs failed to identify the person handling the evidence. This would violate the chain of custody principle, which requires that the evidence be properly documented, secured, and tracked throughout the investigation process. The chain of custody ensures that the evidence is authentic, reliable, andtrustworthy, and that it has not been tampered with or altered. The person who collected the evidence, whether qualified or not, is not relevant to the admissibility of the evidence, as long as they followed the proper procedures and protocols. The evidence collected by the internal forensics team can be admissible in court, as long as they are independent, objective, and competent. The evidence does not need to be fully backed up using a cloud-based solution prior to the trial, as long as it is preserved and protected from damage or loss. References: ISACA Journal Article: Digital Forensics: Chain of Custody

 The auditor’s best course of action when senior management disagrees with some of the facts presented in the draft audit report is to gather evidence to analyze senior management’s objections. The auditor should not revise the assessment, escalate the issue, or finalize the report without changes until they have evaluated the validity and relevance of senior management’s objections and resolved any discrepancies or misunderstandings. The auditor should maintain a professional and objective attitude and seek to present a fair and accurate audit report based on sufficient and appropriate evidence. References:

CISA Review Manual (Digital Version), page 372

CISA Questions,Answers & Explanations Database, question ID 3338

During a pre-deployment assessment, the best indication that a business case will lead to the achievement of business objectives is that the business case reflects stakeholder requirements. A business case is a document that explains the rationale, benefits, costs, and risks of a proposed project or initiative. A business case should align with the strategic goals and vision of the organization and address the needs and expectations of the stakeholders who are involved in or affected by the project12.

Stakeholder requirements are the conditions or capabilities that stakeholders expect from a project or its outcomes. Stakeholders can include customers, users, employees, managers, suppliers, regulators, and others who have an interest or stake in the project. Stakeholder requirements should be identified, analyzed, prioritized, validated, and documented throughout the project lifecycle34.

The business case should reflect stakeholder requirements because they provide the basis for defining the project scope, objectives, deliverables, quality standards, success criteria, and benefits realization. By reflecting stakeholder requirements, the business case can demonstrate how the project will add value to the organization and its stakeholders, justify the investment and resources required for the project, and facilitate the decision-making and approval process for the project5 .

Therefore, during a pre-deployment assessment, an IS auditor should look for evidence that the business case reflects stakeholder requirements as the best indication that the business case will lead to the achievement of business objectives.

References:

How to Write a Business Case (Template Included) - ProjectManager

How to Write a Business Case | Smartsheet

What are Stakeholder Requirements? | PM Study Circle

Stakeholder Requirements - Project Management Knowledge

Business Case vs Business Requirements - Difference Between

[Business Case Development - Project Management Docs]

Multi-tenancy within the same database (B) presents the greatest risk of data leakage in the cloud environment, because it means that multiple customers share the same physical database and resources. This can lead to data isolation and security issues, such as unauthorized access, cross-tenant attacks, or data leakage due to misconfiguration or human error. To prevent data leakage in a multi-tenant database, cloud providers need to implement strict access control policies, encryption, isolation mechanisms, and auditing tools.

Lack of data retention policy (A) is not the greatest risk of data leakage in the cloud environment, because it mainly affects the availability and compliance of data, not its confidentiality or integrity. Data retention policy defines how long data should be stored and when it should be deleted or archived. Without a data retention policy, cloud customers may face legal or regulatory issues, storage costs, or performance degradation.

Lack of role-based access © is not the greatest risk of data leakage in the cloud environment, because it can be mitigated by implementing proper authentication and authorization mechanisms. Role-based access control (RBAC) is a security model that assigns permissions and privileges to users based on their roles and responsibilities. Without RBAC, cloud customers may face unauthorized access, privilege escalation, or data misuse.

Expiration of security certificate (D) is not the greatest risk of data leakage in the cloud environment, because it can be easily detected and renewed. A security certificate is a digital document that verifies the identity and authenticity of a website or service. It also enables secure communication using encryption. If a security certificate expires, it may cause trust issues, warning messages, or connection errors, but not necessarily data leakage.

References:

7 Ways to Prevent Data Leaks in the Cloud | OTAVA®

An analysis of data leakage and prevention techniques in cloud environment

A self-checking digit is the most effective accuracy control for entry of a valid numeric part number. This method involves adding an extra digit at the end of every number which is calculated from the other digits. This digit is then used to check the accuracy of the entered number1. While hash totals, online review of description, and comparison to historical order pattern can be used as accuracy controls, they are not as effective as a self-checking digit.

In the event of a disaster where the data center is no longer available, the first step should be to activate the call tree1. A call tree is a layered hierarchical communication model used to notify specific individuals of an event and coordinate recovery efforts1. This ensures that all relevant parties are informed about the situation and can begin executing their parts of the disaster recovery plan1.

References:

IT Disaster Recovery Plan | Ready.gov

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.

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.

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 business owner is the person or entity that has the authority and responsibility for defining the purpose and scope of the processing of personal data, as well as the expected outcomes and benefits. The business owner is also accountable for ensuring that the processing of personal data complies with the applicable laws and regulations, such as the General Data Protection Regulation (GDPR) or the Data Protection Act 2018 (DPA 2018).

One of the requirements of the GDPR and the DPA 2018 is to adhere to the principle of storage limitation, which states that personal data should be kept for no longer than is necessary for the purposes for which it is processed1. This means that the business owner should determine and justify how long they need to retain personal data, based on factors such as:

The nature and sensitivity of the personal data

The legal or contractual obligations or rights that apply to the personal data

The business or operational needs and expectations that depend on the personal data

The risks and impacts that may arise from retaining or deleting the personal data

The business owner should also establish and document the conditions and methods for the destruction of personal data, such as:

The criteria and triggers for deciding when to destroy personal data

The procedures and tools for securely erasing or anonymising personal data

The roles and responsibilities for carrying out and overseeing the destruction of personal data

The records and reports for verifying and evidencing the destruction of personal data

Therefore, retention periods and conditions for the destruction of personal data should be determined by the business owner, as they are in charge of defining and managing the processing of personal data, as well as ensuring its compliance with the law.

The auditor’s best recommendation is D. Introduce problem management into incident response. Problem management is a practice that aims to identify, analyze, and resolve the root causes of recurring incidents, and prevent or reduce their impact in the future1. Problem management can help improve the resolution times for recurring incidents by eliminating or mitigating the underlying problems that cause them, and by providing permanent solutions that can be reused or automated2. Problem management can also help improve the quality and efficiency of incident response by reducing the workload and complexity of dealing with repetitive issues2.

RFID stands for Radio Frequency Identification, and it is a technology that uses radio waves to identify or track objects that have a small chip (RFID tag) attached to them. RFID tags can store various types of information, such as serial numbers, product codes, or personal data. RFID readers can scan the tags from a distance and access the information without physical contact1.

RFID has many benefits for different applications, such as inventory management, supply chain optimization, asset tracking, and access control. However, RFID also poses some challenges and risks for information security and privacy. Some of these risks are:

Privacy: RFID tags can be read by unauthorized or malicious parties, who can collect personal or sensitive data without the knowledge or consent of the tag owners. This can lead to identity theft, profiling, tracking, or surveillance2. For example, a hacker could scan an RFID-tagged passport or credit card and steal the personal information or financial details of the owner3.

Communication attacks: RFID systems are vulnerable to various types of attacks that target the wireless communication between the tags and the readers. These include eavesdropping, jamming, spoofing, replaying, cloning, or modifying the data transmitted by the tags or the readers4. For example, an attacker could intercept the data from an RFID tag and alter it before sending it to the reader, causing false or misleading information to be recorded.

Mafia fraud: This is a type of attack where an adversary acts as a man-in-the-middle and relays the information between two legitimate parties. This can allow the adversary to bypass authentication or authorization mechanisms and gain access to restricted areas or resources. For example, an attackercould use a device to relay the signal from an RFID-tagged car key to the car’s ignition system and start the car without having the physical key.

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?

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

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

Automated version control systems are the best method to maintain an audit trail of changes made to the source code of a program. They automatically track and manage changes to the source code over time, allowing you to see what changes were made, when they were made, and who made them1. This provides a clear and detailed audit trail that can be invaluable for debugging, understanding the evolution of the code, and ensuring accountability23.

The most important control for virtualized environments is hardening for the hypervisor and guest machines. Hardening is the process of applying security measures and configurations to reduce the vulnerabilities and risks of a system or device. Hardening for the hypervisor and guest machines is essential for protecting the virtualized environments from attacks, as they are exposed to various threats from both the physical and virtual layers. Hardening for the hypervisor and guest machines involves the following steps:

Applying the latest patches and updates for the hypervisor and guest operating systems, as well as the applications and drivers running on them.

Configuring the firewall and network settings for the hypervisor and guest machines, to restrict and monitor the network traffic and prevent unauthorized access or communication.

Disabling or removing any unnecessary or unused features, services, accounts, or ports on the hypervisor and guest machines, to minimize the attack surface and reduce the potential entry points for attackers.

Enforcing strong authentication and authorization policies for the hypervisor and guest machines, to ensure that only authorized users or administrators can access or manage them.

Encrypting the data and communication for the hypervisor and guest machines, to protect the confidentiality and integrity of the information stored or transmitted on them.

Implementing logging and auditing mechanisms for the hypervisor and guest machines, to record and track any activities or events that occur on them, and enable detection and investigation of any incidents or anomalies.

Hardening for the hypervisor and guest machines can help prevent or mitigate common attacks on virtualized environments, such as:

Hypervisor escape: An attack where a malicious guest machine breaks out of its isolated environment and gains access to the hypervisor or other guest machines.

Hypervisor compromise: An attack where an attacker exploits a vulnerability or misconfiguration in the hypervisor to gain control over it or its resources.

Guest compromise: An attack where an attacker exploits a vulnerability or misconfiguration in a guest machine to gain access to its data or applications.

Guest impersonation: An attack where an attacker creates a fake or cloned guest machine to trick other guests or users into interacting with it.

Guest denial-of-service: An attack where an attacker consumes or exhausts the resources of a guest machine to disrupt its availability or performance.

Therefore, hardening for the hypervisor and guest machines is the most important control for virtualized environments, as it can enhance their security, reliability, and performance. For more information about hardening for virtualized environments, you can refer to some of these web sources:

Hypervisor security on the Azure fleet

Chapter 2: Hardening the Hyper-V host

Plan for Hyper-V security in Windows Server

The best recommendation to improve IT governance within the organization is C. Require executive management to draft IT strategy. IT governance is the process of establishing and maintaining the policies, roles, responsibilities, and accountabilities for managing technology risks within anorganization1. One of the key objectives of IT governance is to ensure alignment and integration between technology and business strategies, leading to optimal outcomes and value creation1. Therefore, it is essential that executive management, who are responsible for setting the vision, mission, and goals of the organization, are also involved in drafting the IT strategy that supports and enables them. By requiring executive management to draft IT strategy, the organization can:

Ensure that the IT strategy is consistent and coherent with the business strategy, and reflects the organization’s priorities, values, and culture2.

Enhance communication and collaboration between IT and business functions, and foster a shared understanding and commitment to the IT strategy2.

Increase accountability and transparency for IT performance and outcomes, and ensure that IT investments are aligned with the organization’s risk appetite and value proposition2.

The most important input during the planning phase for an audit on the implementation of a bring your own device (BYOD) program is policies including BYOD acceptable user statements. Policies are documents that define the organization’s objectives, requirements, expectations, and responsibilities regarding a specific topic or area. BYOD policies should include acceptable user statements that specify what types of personal devices are allowed to connect to the corporate network, what security measures must be implemented on those devices, what data can be accessed or stored on those devices, what actions must be taken in case of device loss or theft, and what consequences will apply for non-compliance. Policies including BYOD acceptable user statements can provide an IS auditor with a clearunderstanding of the scope, criteria, and objectivesof the BYOD program audit. Findings from prior audits, results of a risk assessment, and an inventory of personal devices to be connected to the corporate network are also useful inputs for planning a BYOD program audit, but they are not as important as policies including BYOD acceptable user statements. References: ISACA CISA Review Manual 27th Edition, page 381.

The most critical finding when reviewing an organization’s information security management is no periodic assessments to identify threats and vulnerabilities. Periodic assessments are essential for ensuring that the organization’s information security policies, procedures, standards, and controls are aligned with the current and emerging risks and threats that may affect its information assets. Without periodic assessments, the organization may not be aware of its actual security posture, gaps, or weaknesses, and may not be able to take appropriate measures to mitigate or prevent potential security incidents. No dedicated security officer, no official charter for the information security management system, and no employee awareness training and education program are also findings that may indicate some deficiencies in the organization’s information security management, but they are not as critical as no periodic assessments to identify threats and vulnerabilities. References: ISACA CISA Review Manual 27th Edition, page 343.

Mapping IT processes to roles is an activity that provides an IS auditor with the most insight regarding potential single person dependencies that might exist within the organization. Single person dependencies occur when only one person has the knowledge, skills, or access rights to perform a critical IT function. Mapping IT processes to roles can help to identify such dependencies and assess their impact on the continuity and security of IT operations. The other activities do not provide as much insight into single person dependencies, as they do not show the relationship between IT processes and roles. References: CISA Review Manual, 27th Edition, page 94

IT disaster recovery time objectives (RTOs) are the maximum acceptable time that an IT system can be unavailable after a disaster before it causes unacceptable consequences for the business. IT RTOs should be based on the business-defined criticality of the systems, which reflects how important they are for supporting the business processes and functions. The maximum tolerable loss of data, the nature of the outage, and the maximum tolerable downtime (MTD) are also factors that affect the IT RTOs, but they are not the primary basis for determining them.