Isaca CISA Practice Test - Questions Answers, Page 32

This should be the first thing that an IS auditor considers when evaluating firewall rules, because it defines the objectives, standards, and guidelines for securing the organization's network and information assets. The firewall rules should be aligned with the organization's security policy, and reflect the level of risk and protection required for each type of network traffic, system, or data. The IS auditor should compare the firewall rules with the security policy, and identify any discrepancies, gaps, or conflicts that could compromise the security or performance of the network.

The other options are not as important as the organization's security policy when evaluating firewall rules:

The number of remote nodes. This is a factor that may affect the complexity and scalability of the firewall rules, but it is not a primary consideration for the IS auditor. Remote nodes are devices or systems that connect to the network from outside locations, such as teleworkers, mobile users, or branch offices. The IS auditor should ensure that the firewall rules provide adequate security and access control for remote nodes, but this depends on the organization's security policy and business needs.

The firewalls' default settings. These are the predefined configurations that come with the firewall devices or software, and that determine how they handle network traffic by default. The IS auditor should review the firewalls' default settings, and verify that they are appropriate and secure for the organization's network environment. However, the firewalls' default settings may not match the organization's security policy or specific requirements, and may need to be customized or overridden by firewall rules.

The physical location of the firewalls. This is a factor that may affect the placement and design of the firewall rules, but it is not a critical consideration for the IS auditor. The physical location of the firewalls refers to where they are installed or deployed in relation to the network topology, such as at the network perimeter, between network segments, or on individual hosts. The IS auditor should ensure that the firewall rules are consistent and coordinated across different locations, but this depends on the organization's security policy and network architecture.

This is the most helpful method for measuring benefits realization for a new system, because it involves evaluating the actual outcomes and impacts of the system after it has been implemented and used for a certain period of time. A post-implementation review can compare the actual benefits with the expected benefits that were defined in the business case or the benefits realization plan, and identify any gaps, issues, or opportunities for improvement. A post-implementation review can also assess the effectiveness, efficiency, and satisfaction of the system's users, stakeholders, and customers, and provide feedback and recommendations for future enhancements or changes.

The other options are not as helpful as post-implementation review for measuring benefits realization for a new system:

Function point analysis. This is a technique that measures the size and complexity of a software system based on the number and types of functions it provides. Function point analysis can help estimate the cost, effort, and time required to develop, maintain, or enhance a software system, but it does not measure the actual benefits or value that the system delivers to the organization or its users.

Balanced scorecard review. This is a strategic management tool that measures the performance of an organization or a business unit based on four perspectives: financial, customer, internal process, and learning and growth. A balanced scorecard review can help align the organization's vision, mission, and goals with its activities and outcomes, but it does not measure the specific benefits or impacts of a new system.

Business impact analysis (BIA). This is a process that identifies and evaluates the potential effects of a disruption or disaster on the organization's critical business functions and processes. A BIA can help determine the recovery priorities, objectives, and strategies for the organization in case of an emergency, but it does not measure the benefits or value of a new system.

Topic 3, Exam Pool C

The most concerning issue associated with a data center's CCTV surveillance cameras is that the recordings are not regularly reviewed. This means that any unauthorized access, theft, vandalism, or other security incidents may go unnoticed and unreported. CCTV recordings are a valuable source of evidence and deterrence for data center security, and they should be monitored and audited periodically to ensure compliance with policies and regulations. If the recordings are not reviewed, the data center may face legal, financial, or reputational risks in case of a security breach or an audit failure.

The other options are less concerning because they do not directly affect the security of the data center. CCTV cameras are not required to be installed in break rooms, as they are not critical areas for data protection. CCTV records can be deleted after one year, as long as they comply with the data retention policy of the organization and the applicable laws. CCTV footage does not need to be recorded 24 x 7, as long as there is sufficient coverage of the data center during operational hours and when access is granted to authorized personnel.Reference:

ISACA Journal Article: Physical security of a data center1

Data Center Security: Checklist and Best Practices | Kisi2

Video Surveillance Best Practices | Taylored Systems

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.Reference:

Best Practice Guide: Business Continuity Planning (BCP)3

Best Practices for Creating a Business Continuity Plan1

Business Continuity Plan Best Practices

The most likely application input control that would detect data input errors in the customer account number field during the processing of an accounts receivable transaction is a validity check.A validity check is a type of application control that verifies whether the data entered in an application matches a predefined set of values or criteria1.For example, a validity check can compare the customer account number entered by the user with a list of existing customer account numbers stored in a database, and reject any input that does not match any of the valid values2.

The other options are not as likely to detect data input errors in the customer account number field, because they do not compare the input with a predefined set of values or criteria.A limit check is a type of application control that verifies whether the data entered in an application falls within a specified range or limit1.For example, a limit check can ensure that the amount entered for an invoice does not exceed a certain maximum value2.A parity check is a type of application control that verifies whether the data entered in an application has an even or odd number of bits1.For example, a parity check can detect transmission errors in binary data by adding an extra bit to the data and checking whether the number of bits is consistent3.A reasonableness check is a type of application control that verifies whether the data entered in an application is logical or sensible based on other related data or information1.For example, a reasonableness check can ensure that the date entered for an order is not in the future or before the date of creation of the customer account2.Reference:

What are application controls?Definition, examples & best practices1

General Control Vs Application Control: Key Differences and Example ...4

Parity Check - an overview | ScienceDirect Topics

The most important consideration for an IS auditor when assessing the adequacy of an organization's information security policy is the business objectives. An information security policy is a document that defines the organization's approach to protecting its information assets from internal and external threats.It should align with the organization's mission, vision, values, and goals, and support its business processes and functions1.An information security policy should also be focused on the business needs and requirements of the organization, rather than on technical details or specific solutions2.

The other options are not as important as the business objectives, because they do not directly reflect the organization's purpose and direction. IT steering committee minutes are records of the discussions and decisions made by a group of senior executives who oversee the IT strategy and governance of the organization.They may provide some insights into the information security policy, but they are not sufficient to evaluate its adequacy3. Alignment with the IT tactical plan is a measure of how well the information security policy supports the short-term actions and projects that implement the IT strategy.However, the IT tactical plan itself should be aligned with the business objectives, and not vice versa4. Compliance with industry best practice is a desirable quality of an information security policy, but it is not a guarantee of its effectiveness or suitability for the organization. Industry best practices are general guidelines or recommendations that may not apply to every organization or situation. An information security policy should be customized and tailored to the specific context and needs of the organization.Reference:

The 12 Elements of an Information Security Policy | Exabeam1

11 Key Elements of an Information Security Policy | Egnyte2

What is an IT steering committee?Definition, roles & responsibilities ...3

What is IT Strategy?Definition, Components & Best Practices | BMC ...4

IT Security Policy: Key Components & Best Practices for Every Business

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 business needs and requirements3.The lack of data model documentation may also increase the risk 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 lower than 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 be managed 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.Reference:

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

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.

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

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Segregation of duties (SOD) is a core internal control and an essential component of an effective risk management strategy.SOD emphasizes sharing the responsibilities of key business processes by distributing the discrete functions of these processes to multiple people and departments, helping to reduce the risk of possible errors and fraud1.

SOD is especially important in IT security, where granting excessive system access to one person or group can lead to harmful consequences, such as data breaches, identity theft, or bypassing security controls2.SOD breaks IT-related tasks into four separate function categories: authorization, custody, recordkeeping, and reconciliation1. Ideally, no one person or department holds responsibility in multiple categories.

In a role-based environment, where access privileges are granted based on predefined roles, it is important to ensure that the roles are designed and assigned in a way that supports SOD. For example, the person who develops an application should not also be the one who tests it, deploys it, or maintains it.

Therefore, an application developer should not be assigned the roles of IT operator, system administration, or database administration, as these roles may conflict with their development role and create opportunities for misuse or abuse of the system.The only role that may be assigned to an application developer without violating SOD is emergency support, which is a temporary role that allows the developer to access the system in case of a critical issue that requires immediate resolution3. However, even this role should be granted with caution and monitored closely to ensure compliance with SOD policies.

ISACA, CISA Review Manual, 27th Edition, 2019, page 2824

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

Hyperproof Blog, Segregation of Duties: What it is and Why it's Important1

Advisera Blog, Segregation of duties in your ISMS according to ISO 27001 A.6.1.23