Isaca CISA Practice Test - Questions Answers, Page 44

The greatest impact as a result of the ongoing deterioration of a detective control is an increased number of false negatives in security logs. A detective control is a control that monitors and identifies any deviations or anomalies from the expected or normal behavior or performance of a system or process. A security log is a record of events or activities that occur within a system or network, such as user access, file changes, system errors, or security incidents. A false negative is a situation where a security log fails to detect or report an actual deviation or anomaly that has occurred, such as an unauthorized access, a malicious modification, or a security breach. An increased number of false negatives in security logs can have a significant impact on the organization's security posture and risk management, because it can prevent timely detection and response to security threats, compromise the accuracy and reliability of security monitoring and reporting, and undermine the accountability and auditability of user actions and transactions.The other options are not as impactful as an increased number of false negatives in security logs, because they either do not affect the detection capability of a detective control, or they have less severe consequences for security management.Reference:CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.1

The IS auditor's best course of action when preparing the final report is to include the position supported by senior management in the final engagement report. The IS auditor should communicate the audit findings and recommendations to senior management and obtain their feedback and approval before issuing the final report. If there is a disagreement between the auditee and the IS auditor regarding a recommendation for corrective action, the IS auditor should present both sides of the argument and the supporting evidence, and seek senior management's opinion and decision. The IS auditor should respect and follow senior management's position, and include it in the final engagement report, along with the auditee's comments if applicable.The other options are not the best course of action, because they either do not resolve the disagreement, do not reflect senior management's authority, or do not report the audit results accurately and completely.Reference:CISA Review Manual (Digital Version)1, Chapter 2, Section 2.2.5

The best evidence of an IT strategy correction's effectiveness is the synchronization of IT activities with corporate objectives. The IT strategy correction is a process of reviewing and adjusting the IT strategy to ensure that it aligns with and supports the corporate strategy and objectives. The synchronization of IT activities with corporate objectives means that the IT activities are consistent with and contribute to the achievement of the corporate goals and vision. The IS auditor can measure and evaluate the IT strategy correction's effectiveness by comparing the IT activities with the corporate objectives, and assessing whether they are aligned, integrated, and coordinated.The other options are not as good evidence of an IT strategy correction's effectiveness, because they either do not reflect the alignment of IT and business, or they are inputs or outputs of the IT strategy correction process rather than outcomes or results.Reference:CISA Review Manual (Digital Version)1, Chapter 1, Section 1.2.1

An IT balanced scorecard is primarily used for measuring IT strategic performance. An IT balanced scorecard is a framework that translates the IT strategy into measurable objectives, indicators, targets, and initiatives across four perspectives: financial, customer, internal process, and learning and growth. An IT balanced scorecard helps to monitor and evaluate how well the IT function is delivering value to the organization, achieving its strategic goals, and improving its capabilities and competencies.The other options are not the primary uses of an IT balanced scorecard, because they either focus on specific aspects of IT rather than the overall performance, or they are not directly related to the IT strategy.Reference:CISA Review Manual (Digital Version)1, Chapter 1, Section 1.2.3

The IS auditor's best course of action when reviewing the use of an outsourcer for disposal of storage media is to determine exposure to the business. Storage media, such as hard disks, tapes, flash drives, or CDs, may contain sensitive or confidential information that needs to be protected from unauthorized access, disclosure, or misuse. The IS auditor should verify that the outsourcer has a process that appropriately sanitizes the media before disposal, such as wiping, degaussing, shredding, or incinerating, and that the process is effective and compliant with the organization's policies and standards. The IS auditor should also assess the potential impact and risk to the business if the storage media is not properly sanitized or disposed of, such as data breaches, reputational damage, legal or regulatory penalties, or loss of competitive advantage.The other options are not the best course of action, because they either do not address the root cause of the problem, or they are reactive rather than proactive measures.Reference:CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.7

The most important thing for an IS auditor to verify when reviewing the use of an outsourcer for disposal of storage media is that the vendor's process appropriately sanitizes the media before disposal. As explained in the previous question, storage media may contain sensitive or confidential information that needs to be protected from unauthorized access, disclosure, or misuse. The IS auditor should verify that the vendor has a process that appropriately sanitizes the media before disposal, such as wiping, degaussing, shredding, or incinerating, and that the process is effective and compliant with the organization's policies and standards.The other options are not as important as verifying the vendor's process, because they either do not ensure the security and privacy of the information on the media, or they are secondary to the vendor's process.Reference:CISA Review Manual (Digital Version)1, Chapter 5, Section 5.2.7

. A balanced scorecard is a framework that translates the IT strategy into measurable objectives, indicators, targets, and initiatives across four perspectives: financial, customer, internal process, and learning and growth. A balanced scorecard helps to monitor and evaluate how well the IT function is delivering value to the organization, achieving its strategic goals, and improving its capabilities and competencies. The other options are not the primary uses of a balanced scorecard, because they either focus on specific aspects of IT rather than the overall performance, or they are not directly related to the IT strategy.

The primary reason for an IS audit manager to review the work performed by a senior IS auditor prior to presentation of a report is to ensure the conclusions are adequately supported. The IS audit manager is responsible for overseeing and supervising the audit process, ensuring the quality and consistency of the audit work, and approving the audit report and recommendations. The IS audit manager should review the work performed by the senior IS auditor to verify that the audit objectives, scope, and criteria have been met, that the audit evidence is sufficient, reliable, and relevant, and that the audit conclusions are logical, objective, and based on the audit evidence. The IS audit manager should also ensure that the audit report is clear, concise, accurate, and complete, and that it communicates the audit findings, conclusions, and recommendations effectively to the intended audience.The other options are not the primary reason for an IS audit manager to review the work performed by a senior IS auditor prior to presentation of a report, because they either relate to specific aspects or stages of the audit work rather than the overall outcome, or they are part of the senior IS auditor's responsibility rather than the IS audit manager's.Reference:CISA Review Manual (Digital Version)1, Chapter 2, Section 2.2.5

The most important thing to determine when conducting a post-implementation review is whether success criteria have been achieved. A post-implementation review is a process of evaluating the results and outcomes of a project or initiative after it has been completed and implemented. The success criteria are the measurable indicators that define what constitutes a successful project or initiative in terms of its objectives, benefits, quality, performance, and stakeholder satisfaction. The IS auditor should verify whether the success criteria have been achieved by comparing the actual results and outcomes with the expected or planned ones, and by assessing whether they meet or exceed the expectations and requirements of the stakeholders. The IS auditor should also identify any gaps, issues, or risks that may affect the sustainability or scalability of the project or initiative, and provide recommendations for improvement or remediation.The other options are not as important as determining whether success criteria have been achieved when conducting a post-implementation review, because they either focus on specific aspects or components of the project or initiative rather than the overall value proposition, or they are part of the pre-implementation or implementation phases rather than the post-implementation phase.Reference:CISA Review Manual (Digital Version)1, Chapter 4, Section 4.2.3