Isaca CISA Online Practice Questions and Exam Preparation

Isaca CISA Online Questions & Answers

• Question 281:

  An organization is in the process of acquiring a competitor. The information security manager has been asked to report on the security posture of the target acquisition. Which of the following should be the security manager's FIRST course of action?

  A. Implement a security dashboard
  B. Quantity the potential risk
  C. Perform a gap analysis
  D. Perform a vulnerability assessment
  A. Implement a security dashboard

  ---

  Explanation

• Question 282:

  Which of the following is the BEST way to ensure that business continuity plans (BCPs) will work effectively in the event of a major disaster?

  A. Prepare detailed plans for each business function.
  B. Involve staff at all levels in periodic paper walk-through exercises.
  C. Regularly update business impact assessments.
  D. Make senior managers responsible for their plan sections.
  B. Involve staff at all levels in periodic paper walk-through exercises.

  ---

  Explanation

  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 plan sections 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

• Question 283:

  Which of the following is the MOST appropriate testing approach when auditing a daily data flow between two systems via an automated interface to confirm that it is complete and accurate?

  A. Confirm that the encryption standard applied to the interface is in line with best practice.
  B. Inspect interface configurations and an example output of the systems.
  C. Perform data reconciliation between the two systems for a sample of 25 days.
  D. Conduct code review for both systems and inspect design documentation.
  C. Perform data reconciliation between the two systems for a sample of 25 days.

  ---

  Explanation

  The most appropriate testing approach when auditing a daily data flow between two systems via an automated interface is to perform data reconciliation between the two systems for a sample of 25 days. Data reconciliation is a process of verifying that the data transferred from one system to another is complete and accurate, and that there are no discrepancies or errors in the data flow1. Data reconciliation can be performed by using generalized audit software, which is a type of computer-assisted audit technique (CAAT) that allows the IS auditor to perform various audit tasks on the data stored in different file formats and databases2. By performing data reconciliation for a sample of 25 days, the IS auditor can test the reliability and consistency of the data flow over a reasonable period of time, and identify any potential issues or anomalies that could affect the quality of the data or the functionality of the systems.

  References:

  1: Data Flow Testing - GeeksforGeeks 2: Generalized Audit Software (GAS) - ISACA

• Question 284:

  Which of the following is MOST important during software license audits?

  A. Judgmental sampling
  B. Substantive testing
  C. Compliance testing
  D. Stop-or-go sampling
  B. Substantive testing

  ---

  Explanation

  Substantive testing is the most important type of testing during software license audits, as it provides evidence of the accuracy and completeness of the software inventory and licensing records. Substantive testing involves examining transactions, balances, and other data to verify their validity, existence, accuracy, and valuation. Compliance testing, on the other hand, is more focused on assessing the adequacy and effectiveness of internal controls over software licensing, such as policies, procedures, and monitoring mechanisms. Compliance testing alone cannot provide sufficient assurance that the software license audit objectives are met, as it does not verify the actual software usage and compliance status. Judgmental sampling and stop-or-go sampling are methods of selecting samples for testing, not types of testing themselves. *

  References: According to the ISACA IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals, section 1206 Testing, "The IS audit and assurance professional should perform sufficient testing to obtain sufficient appropriate evidence to support conclusions reached." 1 The section also defines substantive testing as "testing performed to obtain audit evidence to detect material misstatements in transactions or balances" and compliance testing as "testing performed to obtain audit evidence on the operating effectiveness of controls." 1 According to the ISACA IT Audit and Assurance Guideline G15 Software License Management, "The objective of a software license audit is to provide management with an independent assessment relating to compliance with software license agreements." 2 The guideline also states that "substantive tests should be performed on a sample basis to verify that all software installed on devices within scope has been appropriately licensed." 2

• Question 285:

  An audit team has a completed schedule approved by the audit committee. After starting some of the scheduled audits, executive management asked the team to immediately audit an additional process. There are not enough resources available to add the additional audit to the schedule. Which of the following is the BEST course of action?

  A. Revise the scope of scheduled audits.
  B. Propose a revised audit schedule.
  C. Approve overtime work to ensure the audit is completed.
  D. Consider scheduling the audit for the next period.
  B. Propose a revised audit schedule.

  ---

  Explanation

• Question 286:

  An internal audit has found that critical patches were not implemented within the timeline established by policy without a valid reason. Which of the following is the BEST course of action to address the audit findings?

  A. Monitor and notify IT staff of critical patches.
  B. Evaluate patch management training.
  C. Perform regular audits on the implementation of critical patches.
  D. Assess the patch management process.
  B. Evaluate patch management training.

  ---

  Explanation

• Question 287:

  Which of the following is the GREATEST risk associated with the lack of an effective data privacy program?

  A. Failure to prevent fraudulent transactions
  B. Inability to manage access to private or sensitive data
  C. Inability to obtain customer confidence
  D. Failure to comply with data-related regulations
  D. Failure to comply with data-related regulations

  ---

  Explanation

• Question 288:

  Which of the following BEST ensures the quality and integrity of test procedures used in audit analytics?

  A. Developing and communicating test procedure best practices to audit teams
  B. Developing and implementing an audit data repository
  C. Decentralizing procedures and Implementing periodic peer review
  D. Centralizing procedures and implementing change control
  D. Centralizing procedures and implementing change control

  ---

  Explanation

  The best way to ensure the quality and integrity of test procedures used in audit analytics is to centralize procedures and implement change control. Centralizing procedures means storing them in a common repository that can be accessed

  and updated by authorized users. Change control means implementing a process for tracking, reviewing, approving, and documenting any changes made to the procedures. This ensures that the procedures are consistent, accurate, reliable,

  and secure.

  References:

  CISA Review Manual, 27th Edition, page 401

• Question 289:

  Which of the following should be of MOST concern to an IS auditor reviewing an organization's business impact analysis (BIA)?

  A. A risk assessment was not conducted prior to completing the BIA.
  B. System criticality information was only provided by the IT manager.
  C. A questionnaire was used to gather information as opposed to in-person interviews.
  D. The BIA was not signed off by executive management.
  B. System criticality information was only provided by the IT manager.

  ---

  Explanation

  The business impact analysis (BIA) is a critical component of an organization's business continuity planning (BCP) process. The most concerning issue is when system criticality information is provided only by the IT manager (Option B). This

  presents a risk of bias or incomplete analysis, as business units must also provide input to ensure a comprehensive assessment. ISACA CISA

  According to ISACA's BCP and DRP guidelines, BIA should involve input from multiple

  business functions, including finance, operations, and risk management, rather than relying solely on IT. Risk Implication:Without broader business input, the criticality of systems may be misclassified, leading to incorrect recovery priorities

  and potential business disruption.

  Alternative Choices:

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

  Option C:The use of questionnaires is a valid method if responses are verified. Option D:Lack of executive sign-off is concerning but does not directly impact the accuracy of system criticality assessment.

• Question 290:

  Which of the following would present the GREATEST risk within a release management process for a new application?

  A. Procedures are not updated to coincide with the production release schedule.
  B. Code is deployed to production without authorization.
  C. A newly added program may overwrite existing production files.
  D. An identified bug was not resolved.
  B. Code is deployed to production without authorization.

  ---

  Explanation

  Explanation Comprehensive and Detailed Step-by-Step Unauthorized code deployment presents acritical security and operational risk. Option A (Incorrect):Whiledocumentation issuescan cause confusion, they do not directlyjeopardizesecurity or system stability. Option B (Correct):Deploying code without authorizationbypasseschange management controls, potentially leading to security vulnerabilities, system failures, or compliance violations. This is thegreatest risk. Option C (Incorrect):Overwriting files can cause issues but isless severethan unauthorized deployment, which may introducemalware or untested features. Option D (Incorrect):An unresolved bug may causeperformance issues, butunauthorized deploymentposes a higher security and compliance risk.

  ISACA CISA Review Manual -Domain 3: Information Systems Acquisition, Development, and Implementation?Covers change management, release processes, and risk assessment.