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Question No: 1

MultipleChoice

Aligning IT strategy with business strategy PRIMARILY helps an organization to:

Options

AIncrease involvement of senior management in IT.

BOptimize investments in IT.

CCreate risk awareness across business units.

DMonitor the effectiveness of IT.

Answer
BExplanation

Comprehensive and Detailed Step-by-Step

Aligning IT with business strategy ensures that IT investments provide value and support business objectives.

Option A (Incorrect):While senior management involvement is essential, it is abyproductof alignment rather than the primary goal.

Option B (Correct):Themain purposeof alignment is tooptimize IT investmentsby ensuring that IT initiatives directly support business needs, reducing waste and improving ROI.

Option C (Incorrect):Risk awareness is important but is not theprimaryreason for IT-business alignment.

Option D (Incorrect):Monitoring IT effectiveness is part of governance but not the main objective of IT-business alignment.

Question No: 2

MultipleChoice

In which phase of the internal audit process is contact established with the individuals responsible for the business processes in scope for review?

Options

APlanning phase

BExecution phase

CFollow-up phase

DSelection phase

Answer
AExplanation

The planning phase is the stage of the internal audit process where contact is established with the individuals responsible for the business processes in scope for review. The planning phase involves defining the objectives, scope, and criteria of the audit, as well as identifying the key risks and controls related to the audited area. The planning phase also involves communicating with the auditee to obtain relevant information, documents, and data, as well as to schedule interviews, walkthroughs, and meetings. The planning phase aims to ensure that the audit team has a clear understanding of the audited area and its context, and that the audit plan is aligned with the expectations and needs of the auditee and other stakeholders.

The execution phase is the stage of the internal audit process where the audit team performs the audit procedures according to the audit plan. The execution phase involves testing the design and operating effectiveness of the controls, collecting and analyzing evidence, documenting the audit work and results, and identifying any issues or findings. The execution phase aims to provide sufficient and appropriate evidence to support the audit conclusions and recommendations.

The follow-up phase is the stage of the internal audit process where the audit team monitors and verifies the implementation of the corrective actions agreed upon by the auditee in response to the audit findings. The follow-up phase involves reviewing the evidence provided by the auditee, conducting additional tests or interviews if necessary, and evaluating whether the corrective actions have adequately addressed the root causes of the findings. The follow-up phase aims to ensure that the auditee has taken timely and effective actions to improve its processes and controls.

The selection phase is not a standard stage of the internal audit process, but it may refer to the process of selecting which areas or functions to audit based on a risk assessment or an annual audit plan. The selection phase involves evaluating the inherent and residual risks of each potential auditable area, considering the impact, likelihood, and frequency of those risks, as well as other factors such as regulatory requirements, stakeholder expectations, previous audit results, and available resources. The selection phase aims to prioritize and allocate the audit resources to those areas that present the highest risks or opportunities for improvement.

Therefore, option A is the correct answer.

Stages and phases of internal audit - piranirisk.com

Step-by-Step Internal Audit Checklist | AuditBoard

AuditProcess | The Office of Internal Audit - University of Oregon

Question No: 3

MultipleChoice

Which of the following BEST indicates an effective internal audit quality assurance and improvement program?

Options

AOversight of the improvement program by senior management

BAn improved internal audit charter

CA scope that focuses on high-risk audit engagements

DIdentification of opportunities for continuous improvement

Answer
DExplanation

The goal of a quality assurance and improvement program (QAIP) is to drive continuous enhancement in audit practices and deliver increasing value to stakeholders. Identification and implementation of opportunities for improvement demonstrate that the program is working effectively. Oversight (A) and charter updates (B) are important governance aspects, while focusing on high-risk audits (C) is a prioritization strategy. However, the hallmark of a successful QAIP is the ability to continuously identify and address gaps, streamline practices, and enhance audit value. ISACA emphasizes agility, adaptability, and ongoing improvement as key success indicators for internal audit functions.

Reference (ISACA): ISACA Audit Standards; ISACA Journal -- Agile and Continuous Improvement in Audit.

Question No: 4

MultipleChoice

Which of the following components of a risk assessment is MOST helpful to management in determining the level of risk mitigation to apply?

Options

ARisk classification

BControl self-assessment (CSA)

CRisk identification

DImpact assessment

Answer
D

Question No: 5

MultipleChoice

Which of the following would be MOST useful to an IS auditor when making recommendations to enable continual improvement of IT processes over time?

Options

AIT incident log

BBenchmarking studies

CMaturity model

DIT risk register

Answer
C

Question No: 6

MultipleChoice

An organization requires the use of a key card to enter its data center. Recently, a control was implemented that requires biometric authentication for each employee. Which type of control has

been added?

Options

ADetective

BPreventive

CCompensating

DCorrective

Answer
B

Question No: 7

MultipleChoice

In an online application which of the following would provide the MOST information about the transaction audit trail?

Options

AFile layouts

BData architecture

CSystem/process flowchart

DSource code documentation

Answer
CExplanation

The most information about the transaction audit trail in an online application can be obtained by reviewing the system/process flowchart. A system/process flowchart is a diagram that illustrates the sequence of steps, activities, or events that occur within or affect a system or process. A system/process flowchart can provide the most information about the transaction audit trail in an online application, by showing how transactions are initiated, processed, recorded, and completed, and identifying the inputs, outputs, controls, and dependencies involved in each transaction. File layouts are specifications that define how data are structured or organized on a file or database. File layouts can provide some information about the transaction audit trail in an online application, by showing what data elements are stored or retrieved for each transaction, but they do not provide information about how transactions are executed or tracked. Data architecture is a framework that defines how data are collected, stored, managed, and used within an organization or system. Data architecture can provide some information about the transaction audit trail in an online application, by showing what data sources, models, standards, and policies are used for each transaction, but they do not provide information about how transactions are performed or monitored. Source code documentation is a description or explanation of the source code of a software program or application. Source code documentation can provide some information about the transaction audit trail in an online application, by showing what logic, algorithms, or functions are used for each transaction, but they do not provide information about how transactions are handled or audited.

Question No: 8

MultipleChoice

An incorrect version of source code was amended by a development team. This MOST likely indicates a weakness in:

Options

Aincident management.

Bquality assurance (QA).

Cchange management.

Dproject management.

Answer
C

Question No: 9

MultipleChoice

Which of the following controls is BEST implemented through system configuration?

Options

ANetwork user accounts for temporary workers expire after 90 days.

BApplication user access is reviewed every 180 days for appropriateness.

CFinancial data in key reports is traced to source systems for completeness and accuracy.

DComputer operations personnel initiate batch processing jobs daily.

Answer
AExplanation

This control is best implemented through system configuration because it can be enforced automatically by setting a parameter in the network operating system or directory service.This ensures that temporary workers do not have access to the network beyond their authorized period, and reduces the risk of unauthorized or malicious use of their accounts12.

References 1: Configuration and Change Management - CISA 2: What is IT Governance? - Definition from Techopedia

Question No: 10

MultipleChoice

An accounting department uses a spreadsheet to calculate sensitive financial transactions. Which of the following is the MOST important control for maintaining the security of data in the spreadsheet?

Options

AThere Is a reconciliation process between the spreadsheet and the finance system

BA separate copy of the spreadsheet is routinely backed up

CThe spreadsheet is locked down to avoid inadvertent changes

DAccess to the spreadsheet is given only to those who require access

Answer
DExplanation

Access to the spreadsheet is given only to those who require access is the most important control for maintaining the security of data in the spreadsheet. An IS auditor should ensure that the principle of least privilege is applied to limit the access to sensitive financial data and prevent unauthorized disclosure, modification, or deletion. The other options are less important controls that may enhance the accuracy, availability, or integrity of data in the spreadsheet, but not its security.References:

CISA Review Manual (Digital Version), Chapter 6, Section 6.31

CISA Review Questions, Answers & Explanations Database, Question ID 210

Question No: 11

MultipleChoice

An IS auditor is evaluating an enterprise resource planning (ERP) migration from local systems to the cloud. Who should be responsible for the data classification in this project?

Options

AInformation security officer

BDatabase administrator (DBA)

CInformation owner

DData architect

Answer
CExplanation

The best option for the question is C, information owner. This is because:

The information owner is the person or entity that has the authority and responsibility for the business processes and functions that collect, use, store, and dispose of data1.

The information owner is accountable for ensuring that the data is handled in compliance with the applicable laws, regulations, policies, and standards, such as the GDPR and the PIPEDA1234.

The information owner is in the best position to determine the purpose and necessity of collecting and retaining data, as well as the risks and benefits associated with it1.

The information owner should consult with other stakeholders, such as the risk manager, the database administrator (DBA), and the privacy manager, to establish and implement appropriate data classification policies and procedures2.

Data classification is the process of organizing data in groups based on their attributes and characteristics, and then assigning class labels that describe a set of attributes that hold true for the corresponding data sets345.

Data classification helps organizations to identify, manage, protect, and understand their data, as well as to comply with modern data privacy regulations345.

Data classification also helps to determine appropriate user access levels, which means defining who can access, modify, share, or delete data based on their roles, responsibilities, and needs345.

Therefore, the information owner should be responsible for the data classification in an ERP migration project from local systems to the cloud (option C), as they have the authority and accountability for the data and its protection.

The other options are not correct because:

The information security officer (option A) is responsible for overseeing and coordinating the security policies and practices of the organization that involve data6. The information security officer should advise and assist the information owner on the best practices and standards for data security, but not determine the data classification.

The database administrator (DBA) (option B) is responsible for installing, configuring, monitoring, maintaining, and improving the performance of databases and data stores that contain data5. The DBA should support the information owner in implementing and enforcing the data classification policies and procedures, but not determine them.

The data architect (option D) is responsible for designing, modeling, and documenting the logical and physical structures of databases and data stores that contain data7. The data architect should collaborate with the information owner in creating and maintaining the data classification schema and metadata, but not determine them.

Question No: 12

MultipleChoice

An IS audit reveals that an organization operating in business continuity mode during a pandemic situation has not performed a simulation test of the business continuity plan (BCP). Which of the following is the auditor's BEST course of action?

Options

AConfirm the BCP has been recently updated.

BReview the effectiveness of the business response.

CRaise an audit issue for the lack of simulated testing.

DInterview staff members to obtain commentary on the BCP's effectiveness.

Answer
BExplanation

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 processes during 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.

Business Continuity Management Audit/Assurance Program

Business Continuity Plan Testing: Types and Best Practices

Question No: 13

MultipleChoice

An IS auditor is planning an audit of an organization's risk management practices. Which of the following would provide the MOST useful information about risk appetite?

Options

ARisk policies

BRisk assessments

CPrior audit reports

DManagement assertion

Answer
AExplanation

Risk appetite is the amount and type of risk that an organization is willing to accept in pursuit of its objectives. Risk appetite reflects the organization's risk culture, strategy, and tolerance, and guides the organization's risk management practices. The most useful information about risk appetite can be obtained from the risk policies, which are the documents that define the organization's risk management framework, principles, objectives, roles, responsibilities, and processes. Risk policies also establish the criteria and thresholds for identifying, assessing, prioritizing, mitigating, and monitoring risks, as well as the reporting and escalation mechanisms for risk issues. By reviewing the risk policies, an IS auditor can evaluate whether they are consistent, comprehensive, and aligned with the organization's risk appetite and whether they provide clear guidance and direction for managing risks effectively.

The other options are not correct because they are either not the most useful or not relevant to risk appetite. Risk assessments are the processes of identifying, analyzing, and evaluating the risks that may affect the organization's objectives. Risk assessments provide information about the current risk profile and exposure of the organization, but they do not indicate the organization's risk appetite or preferences. Prior audit reports are the documents that summarize the findings, recommendations, and conclusions of previous audits. Prior audit reports may provide information about the past performance and issues of the organization's risk management practices, but they do not reflect the organization's risk appetite or expectations. Management assertion is a statement or declaration made by management about the accuracy, completeness, validity, or reliability of a certain fact or data. Management assertion may provide information about the management's confidence or opinion on a specific risk or issue, but it does not represent the organization's risk appetite or criteria.

Question No: 14

MultipleChoice

An IS auditor observes that a bank's web page address is prefixed 'https://'. The auditor would be correct to conclude that:

Options

Athe bank has a restricted Internet protocol (IP) address

Btransactions are encrypted

Cthe bank has established a virtual private network (VPN).

Dthe customer is connected to the bank's intranet

Answer
B

Question No: 15

MultipleChoice

IS audit is asked to explain how local area network (LAN) servers can contribute to a rapid dissemination of viruses. The IS auditor's BEST response is that:

Options

Athe server's file sharing function facilitates the distribution of files and applications

Busers of a given server have similar usage of applications and files.

Cthe server's software is the prime target and is the first to be infected

Dthe server's operating system exchanges data with each station starting at every logon.

Answer
D

Question No: 16

MultipleChoice

Which of the following is the BEST control to ensure data entered into a calculation program is accurated?

Options

AProgrammed edit checks to prevent entry of invalid data

BIndependent user review of test results

CProgrammed reasonableness checks with a data entry range

DVisual verification of data entered

Answer
A

Question No: 17

MultipleChoice

Which of the following is the BEST indicator that an application system's agreed-upon level of service has been met?

Options

ACPU utilization reports

BTransaction response time

CSecurity incident reports

DBandwidth usage logs

Answer
C

Question No: 18

MultipleChoice

When auditing the security architecture of an online application, an IS auditor should FIRST review the

Options

Aconfiguration of the firewall

Blocation of the firewall within the network.

Cfirewall standards

Dfirmware version of the firewall

Answer
B

Question No: 19

MultipleChoice

During an internal audit of automated controls, an IS auditor identifies that the integrity of data transfer between systems has not been tested since successful implementation two years ago Which of the following should the auditor do NEXT?

Options

ADocument the finding in the audit report.

BReview relevant system changes.

CReview previous system interface testing records.

DReview IT testing policies and procedures

Answer
D

Question No: 20

MultipleChoice

Which of the following is the BEST indication of effective IT investment management9

Options

AIT investments are implemented and monitored following a system development life cycle (SDLC)

BIT investments are mapped to specific business objectives

CKey performance indicators (KPIs) are defined for each business requiring IT Investment

DThe IT Investment budget is significantly below industry benchmarks

Answer
B

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