Isaca CISA Practice Test - Questions Answers, Page 4

The first course of action that the auditor should recommend after finding that several employees are spending an excessive amount of time using social media sites for personal reasons is to implement policies addressing acceptable usage of social media during working hours. Policies can help define the scope, purpose, rules, and expectations of using social media in the workplace, both for personal and professional reasons. Policies can also specify the consequences of violating the policies, such as disciplinary actions or termination. Policies can help deter employees from misusing social media at work, which could affect their productivity, performance, or security. Policies can also help protect the organization from legal liabilities or reputational damages that could arise from inappropriate or unlawful employee behavior on social media.

Carbon dioxide fire suppression systems need to be combined with an automatic switch to shut down the electricity supply in the event of activation. This is because carbon dioxide displaces oxygen in the air and can create a suffocation hazard for people in the protected area. Therefore, it is essential to cut off the power source before releasing carbon dioxide to avoid electrical shocks and sparks that could ignite the fire again. Carbon dioxide systems are typically used for total flooding applications in spaces that are not habitable, such as server rooms or data centers.

The IS auditor's independence would be most likely impaired if they implemented a specific control during the development of an application system. This is because the IS auditor would be auditing their own work, which creates a self-review threat that could compromise their objectivity and impartiality. The IS auditor should avoid participating in any operational or management activities that could affect their ability to perform an unbiased audit. The other options do not pose a significant threat to the IS auditor's independence, as long as they follow the ethical standards and guidelines of the profession.

The best way to prevent accepting bad data from a third-party service provider is to implement business rules to reject invalid data. Business rules are logical expressions that define the business requirements and constraints for specific data elements. They can be used to validate, transform, or filter incoming data from external sources, ensuring that only high-quality data is accepted into the enterprise data warehouse. Business rules can also help to identify and resolve data quality issues, such as missing values, duplicates, outliers, or inconsistencies.

The IS auditor's best course of action if they suspect an organization's computer may have been used to commit a crime is to contact the incident response team to conduct an investigation. The incident response team is a group of experts who are responsible for responding to security incidents, such as data breaches, ransomware attacks, or cybercrimes. The incident response team can help to preserve and collect digital evidence, determine the scope and impact of the incident, contain and eradicate the threat, and restore normal operations. The IS auditor should not examine the computer themselves, as they may inadvertently alter or destroy potential evidence, or compromise the chain of custody. The IS auditor should also not notify local law enforcement before further investigation, as this may escalate the situation unnecessarily or interfere with the internal investigation process. The IS auditor should advise management of the crime after the investigation, or as soon as possible if there is an imminent risk or legal obligation to do so.

Write access to production program libraries presents the greatest risk when granted to a new member of the system development staff. Production program libraries contain executable code that runs on live systems and supports critical business functions. Write access allows a user to modify or delete existing programs, or add new programs to the library. If a user were to make unauthorized or erroneous changes to production programs, it could cause serious disruptions, errors, or security breaches in the organization's operations. Therefore, write access to production program libraries should be restricted to authorized personnel only, and subject to strict change management controls.

The IS auditor's first course of action should be to verify the results of the critical automatic calculations made by the system to determine the validity of user concerns. This is because the IS auditor needs to obtain sufficient and appropriate audit evidence to support the audit findings and conclusions. By verifying the results, the IS auditor can assess whether there are any errors or discrepancies in the system's calculations that could affect the accuracy and reliability of the financial data. The IS auditor can use various techniques to verify the results, such as re-performing the calculations, comparing them with expected values, or tracing them to source documents.

Substantive testing provides the most reliable audit evidence on the validity of transactions in a financial application. Substantive testing is an audit procedure that examines the financial statements and supporting documentation to see if they contain errors or misstatements. Substantive testing can help to verify that the transactions recorded in the financial application are authorized, complete, accurate, and properly classified. Substantive testing can include methods such as vouching, confirmation, analytical procedures, or physical examination.

The IS auditor's most important course of action after finding that several similar incidents were logged during the audit period is to determine if a root cause analysis was conducted. A root cause analysis is a systematic process that identifies the underlying causes of system failures or incidents. A root cause analysis can help to prevent recurrence of similar incidents, improve system performance and reliability, and enhance incident management processes. The IS auditor should evaluate whether a root cause analysis was performed for each incident, whether it was timely and thorough, and whether it resulted in effective corrective actions.