Isaca CISA Practice Test - Questions Answers, Page 33

Visualization technology is the use of software and hardware to create graphical representations of data, such as charts, graphs, maps, images, etc.Visualization technology can help users to understand, analyze, and communicate complex and large amounts of data in an intuitive and engaging way1.

One of the primary advantages of using visualization technology for corporate applications is that it can improve the utilization of resources, such as time, money, human capital, and physical assets. Some of the ways that visualization technology can achieve this are:

Visualization technology can help users to quickly and easily explore, filter, and interact with data, reducing the need for manual data processing and analysis1. This can save time and effort for both data producers and consumers, and allow them to focus on more value-added tasks.

Visualization technology can help users to discover patterns, trends, outliers, correlations, and causations in data that may otherwise be hidden or overlooked in traditional reports or tables1. This can enable users to make better and faster decisions based on data-driven insights, and optimize their strategies and actions accordingly.

Visualization technology can help users to communicate and share data more effectively and persuasively with different audiences, such as customers, partners, investors, regulators, etc1. This can enhance the reputation and credibility of the organization, and foster collaboration and innovation among stakeholders.

Visualization technology can help users to monitor and measure the performance and impact of their activities, products, services, or processes1. This can help users to identify problems or opportunities for improvement, and adjust their plans or actions accordingly.

Visualization technology can help users to create engaging and interactive experiences for their customers or end-users1. This can increase customer satisfaction and loyalty, and generate more revenue or value for the organization.

Therefore, using visualization technology for corporate applications can help organizations to better utilize their resources and achieve their goals.

ISACA, CISA Review Manual, 27th Edition, 2019

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

TechRadar Blog, Best data visualization tools of 20232

IBM Blog, What is Data Visualization?3

TDWI Blog, Data Visualization Technology4

Tableau Blog, What are the advantages and disadvantages of data visualization?

Separate authorization for input of transactions. This control would have best prevented this type of fraud in a retail environment by ensuring that the warehouse employee who handles the inventory items does not have the authority to enter adjustments to the inventory system. This would create a segregation of duties that would reduce the risk of collusion and concealment of theft.

The other options are not as effective as option A in preventing this type of fraud. Option B, statistical sampling of adjustment transactions, is a detective control that may help identify fraudulent transactions after they have occurred, but it does not prevent them from happening in the first place. Option C, unscheduled audits of lost stock lines, is also a detective control that may reveal discrepancies between the physical and recorded inventory, but it does not address the root cause of the fraud. Option D, an edit check for the validity of the inventory transaction, is a preventive control that may help verify the accuracy and completeness of the transaction data, but it does not prevent unauthorized or fraudulent adjustments.

ISACA, CISA Review Manual, 27th Edition, 2019

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

Different Types of Inventory Fraud and How to Prevent Them1

6 Ways to Prevent Inventory Fraud in Your Business2

Partitioning the work environment from personal space on devices. This would best maintain information security without compromising employee privacy by creating a separate and secure area on the personal mobile devices for work-related data and applications. This way, the organization can protect its information from unauthorized access, loss, or leakage, while respecting the employees' personal data and preferences on their own devices.

The other options are not as effective as option B in balancing information security and employee privacy. Option A, installing security software on the devices, is a good practice but may not be sufficient to prevent data breaches or comply with regulatory requirements. Option C, preventing users from adding applications, is too restrictive and may interfere with the employees' personal use of their devices. Option D, restricting the use of devices for personal purposes during working hours, is impractical and difficult to enforce.

ISACA, CISA Review Manual, 27th Edition, 2019

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

Personal Cellphone Privacy at Work1

Protecting your personal information and privacy on a company phone2

Mobile Devices and Protected Health Information (PHI)3

Using your personal phone for work?Here's how to separate your apps and data4

9 Ways to Improve Mobile Security and Privacy in the Age of Remote Work5

Data disposal controls are the measures that ensure that data are securely and permanently erased or destroyed when they are no longer needed or authorized to be retained.Data disposal controls support business strategic objectives by reducing the risk of data breaches, complying with data privacy regulations, optimizing the use of storage resources, and enhancing the reputation and trust of the organization1.

A media sanitization policy is a document that defines the roles, responsibilities, procedures, and standards for sanitizing different types of media that contain sensitive or confidential data. Media sanitization is the process of removing or modifying data on a media device to make it unreadable or unrecoverable by any means.Media sanitization can be achieved by various methods, such as overwriting, degaussing, encryption, or physical destruction2.

A media sanitization policy would provide an IS auditor with the greatest assurance that data disposal controls support business strategic objectives because it demonstrates that the organization has a clear and consistent approach to protect its data from unauthorized access or disclosure throughout the data life cycle.A media sanitization policy also helps the organization to comply with various data privacy regulations, such as the EU General Data Protection Regulation (GDPR), the US Health Insurance Portability and Accountability Act (HIPAA), or the Payment Card Industry Data Security Standard (PCI DSS), that require proper disposal of personal or sensitive data3.

The other options are not as effective as a media sanitization policy in providing assurance that data disposal controls support business strategic objectives. A media recycling policy is a document that defines the criteria and procedures for reusing media devices that have been sanitized or erased.A media recycling policy can help the organization to save costs and reduce environmental impact, but it does not address how the data are disposed of in the first place4. A media labeling policy is a document that defines the rules and standards for labeling media devices that contain sensitive or confidential data. A media labeling policy can help the organization to identify and classify its data assets, but it does not specify how the data are sanitized or destroyed when they are no longer needed. A media shredding policy is a document that defines the methods and procedures for physically destroying media devices that contain sensitive or confidential data. A media shredding policy can be a part of a media sanitization policy, but it is not sufficient to cover all types of media devices or data disposal scenarios.

ISACA, CISA Review Manual, 27th Edition, 2019

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

Secure Data Disposal and Destruction: 6 Methods to Follow1

Why (and How to) Dispose of Digital Data2

What is Data Disposition?The Complete Guide3

Data Disposition: What is it and why should it be part of your data retention policy?

The best recommendation for improving IT governance within the organization is to implement key performance indicators (KPIs). KPIs are measurable values that show how effectively the organization is achieving its key business objectives.KPIs can help the organization to monitor and evaluate the performance, efficiency, and alignment of its IT processes and resources with its business goals and strategies1.

The other options are not as effective as implementing KPIs for improving IT governance. Option B, implementing annual third-party audits, is a good practice but may not be sufficient or timely to identify and address the issues or gaps in IT governance. Option C, benchmarking organizational performance against industry peers, is a useful technique but may not reflect the specific needs and expectations of the organization's stakeholders. Option D, requiring executive management to draft IT strategy, is a necessary step but not enough to ensure that IT governance is implemented and monitored throughout the organization.

An IS auditor reviewing the threat assessment for a data center would be most concerned if the exercise was completed by local management, because this could introduce bias, conflict of interest, or lack of expertise in the assessment process. A threat assessment is a systematic method of identifying and evaluating the potential threats that could affect the availability, integrity, or confidentiality of the data center and its assets.A threat assessment should be conducted by an independent and qualified team that has the necessary skills, knowledge, and experience to perform a comprehensive and objective analysis of the data center's environment, vulnerabilities, and risks1.

The other options are not as concerning as option C for an IS auditor reviewing the threat assessment for a data center. Option A, some of the identified threats are unlikely to occur, is not a problem as long as the likelihood and impact of each threat are properly estimated and prioritized.A threat assessment should consider all possible scenarios, even if they have a low probability of occurrence, to ensure that the data center is prepared for any eventuality2. Option B, all identified threats relate to external entities, is not a flaw as long as the assessment also considers internal threats, such as human errors, malicious insiders, or equipment failures.External threats are often more visible and severe than internal threats, but they are not the only source of risk for a data center3. Option D, neighboring organizations' operations have been included, is not a mistake as long as the assessment also focuses on the data center's own operations. Neighboring organizations' operations may have an impact on the data center's security and availability, especially if they share physical or network infrastructure or resources.A threat assessment should take into account the interdependencies and interactions between the data center and its external environment4.

ISACA, CISA Review Manual, 27th Edition, 2019

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

Data Center Threats and Vulnerabilities1

Datacenter threat, vulnerability, and risk assessment2

Data Centre Risk Assessment3

Access controls for source libraries are the features of a library control software package that would protect against unauthorized updating of source code. Access controls are the mechanisms that regulate who can access, modify, or delete the source code stored in the source libraries. Source libraries are the repositories that contain the source code files and their versions.By implementing access controls for source libraries, the library control software package can prevent unauthorized or malicious users from tampering with the source code and compromising its integrity, security, or functionality1.

The other options are not as effective as access controls for source libraries in protecting against unauthorized updating of source code. Option A, required approvals at each life cycle step, is a good practice but may not be sufficient to prevent unauthorized updates if the approval process is bypassed or compromised. Option B, date and time stamping of source and object code, is a useful feature but may not prevent unauthorized updates if the date and time stamps are altered or ignored. Option D, release-to-release comparison of source code, is a helpful feature but may not prevent unauthorized updates if the comparison results are not reviewed or acted upon.

ISACA, CISA Review Manual, 27th Edition, 2019

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

How to protect your source code from attackers2

How to Stop Unauthorized Use of Open Source Code

The best method to determine if IT resource spending is aligned with planned project spending is earned value analysis (EVA). EVA is a technique that compares the actual cost, schedule, and scope of a project with the planned or budgeted values.EVA can help to measure the project progress and performance, and identify any variances or deviations from the baseline plan1.

EVA uses three basic values to calculate the project status: planned value (PV), earned value (EV), and actual cost (AC). PV is the amount of work that was expected to be completed by a certain date, according to the project plan. EV is the amount of work that was actually completed by that date, measured in terms of the budgeted cost.AC is the amount of money that was actually spent to complete the work by that date1.

By comparing these values, EVA can determine if the project is on track, ahead, or behind schedule and budget. EVA can also calculate various indicators, such as cost variance (CV), schedule variance (SV), cost performance index (CPI), and schedule performance index (SPI), to quantify the magnitude and direction of the variances.EVA can also forecast the future performance and completion of the project, based on the current trends and assumptions1.

The other options are not as effective as EVA in determining if IT resource spending is aligned with planned project spending. Option B, return on investment (ROI) analysis, is a technique that evaluates the profitability or efficiency of an investment, by comparing the benefits or revenues with the costs.ROI analysis can help to justify or prioritize a project, but it does not measure the actual progress or performance of the project against the plan2. Option C, Gantt chart, is a tool that displays the tasks, durations, dependencies, and milestones of a project in a graphical format.Gantt chart can help to plan and monitor a project schedule, but it does not show the actual cost or scope of the project3. Option D, critical path analysis, is a technique that identifies the longest sequence of tasks or activities that must be completed on time for the project to finish on schedule.Critical path analysis can help to optimize and control a project schedule, but it does not account for the actual cost or scope of the project4.

Earned Value Analysis & Management (EVA/EVM) -- Definition & Formulae1

Return on Investment (ROI) Formula2

What Is a Gantt Chart?3

Critical Path Method for Project Management

: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 each entity, 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

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

Risk-Based Audit Planning: A Guide for Internal Audit1

Risk-Based Audit Approach: Definition & Example