CISA Exam Questions & Answers

The audit charter is the document that defines the purpose, authority and responsibility of the IS audit function. It provides IS audit professionals with the best source of direction for performing audit functions, as it establishes the scope, objectives, reporting lines, independence, accountability and resources of the IS audit function. The IT steering committee is a governance body that oversees the strategic alignment, prioritization and direction of IT initiatives, but it does not provide specific guidance for IS audit functions. The information security policy is a document that defines the rules and principles for protecting information assets in the organization, but it does not cover all aspects of IS audit functions.Audit best practices are general guidelines and recommendations for conducting effective and efficient audits, but they are not binding or authoritative sources of direction for IS audit functions.Reference:CISA Review Manual (Digital Version)1, Chapter 1: Information Systems Auditing Process, Section 1.1: Audit Charter.

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, and ensure 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.

ISACA, CISA Review Manual, 27th Edition, 2019

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Risk-Based Audit Planning: A Guide for Internal Audit1

Risk-Based Audit Approach: Definition and Example

A data loss prevention (DLP) tool implemented in monitor mode only observes and logs potential data leakage but does not actively prevent it. This leaves the organization vulnerable to data breaches, making it the most critical concern in a pre-implementation review.

Crawlers for Sensitive Data (Option B):While crawlers may pose a performance impact, they are essential for discovering sensitive data.

Deep Packet Inspection (Option C):Though it introduces privacy considerations, it is a standard DLP functionality for inspecting data in transit.

Encryption Key Management (Option D):While important for security, improper management does not immediately prevent DLP functionality.

The most significant risk associated with a new health records system that replaces a legacy system is data not being converted correctly, resulting in inaccurate patient records. Data conversion is the process of transferring data from one format or system to another. Data conversion is a critical step in implementing a new health records system, as it ensures that the patient data are consistent, complete, accurate, and accessible in the new system. Data not being converted correctly may cause errors, discrepancies, or losses in patient records, which may have serious implications for patient safety, quality of care, legal compliance, and privacy protection. Staff not being involved in the procurement process, creating user resistance to the new system; the deployment project experiencing significant overruns, exceeding budget projections; and the new system having capacity issues, leading to slow response times for users are also risks associated with a new health records system implementation, but they are not as significant as data not being converted correctly.Reference:[ISACA CISA Review Manual 27th Edition], page 281.

The management decision that presents the greatest risk associated with data leakage is not providing security awareness training to staff. This is because staff are often the weakest link in the information security chain, and they may unintentionally or maliciously leak sensitive data through various channels, such as email, social media, cloud storage, or removable media. Security awareness training is essential to educate staff on the importance of protecting data, the policies and procedures for handling data, and the best practices for preventing and reporting data leakage incidents. Not requiring desktops to be encrypted, allowing staff to work remotely, and not updating security policies in the past year are also management decisions that may increase the risk of data leakage, but they are not as significant as not providing security awareness training to staff. Encryption, remote work, and security policies are technical or administrative controls that can be implemented or enforced by management, but they cannot fully prevent or mitigate human errors or malicious actions by staff.Reference:CISA Review Manual (Digital Version), [ISACA Privacy Principles and Program Management Guide]