Isaca CISA Practice Test - Questions Answers, Page 50

The most helpful thing for an IS auditor when assessing the effectiveness of controls is the results of control testing, as this provides objective and reliable evidence of how well the controls are designed and operating in practice. A control self-assessment (CSA) is a technique that involves the participation of process owners and stakeholders in evaluating the effectiveness of controls, but it may not be as rigorous or independent as control testing. Interviews with management are useful for gaining an understanding of the control environment and culture, but they may not reflect the actual performance of controls.A control matrix is a tool that maps the controls to the objectives, risks, and requirements, but it does not measure the effectiveness of controls.Reference:CISA Review Manual (Digital Version), Chapter 1: Information Systems Auditing Process, Section 1.3: IT Audit Process

The best solution for ensuring secure remote access to corporate resources is to use a virtual private network (VPN), as this creates an encrypted tunnel between the user's device and the corporate network, preventing unauthorized interception or modification of data in transit. Additional firewall rules may help to restrict access to certain ports or protocols, but they do not provide encryption or authentication. Multi-factor authentication may help to verify the identity of the user, but it does not protect the data in transit.Virtual desktop may help to provide a consistent user interface and access to applications, but it does not ensure the security of the communication channel.Reference:CISA Review Manual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.2: Network Security Devices and Technologies

The best indication to an IS auditor that management's post-implementation review was effective is that lessons learned were documented and applied, as this shows that the management has identified and addressed the issues and gaps that arose during the implementation, and has improved the processes and practices for future projects. Business and IT stakeholders participating in the post-implementation review is a good practice, but it does not guarantee that the review was effective or that the outcomes were implemented. Post-implementation review being a formal phase in the system development life cycle (SDLC) is a requirement, but it does not ensure that the review was effective or that the outcomes were implemented.Internal audit follow-up being completed without any findings is a desirable result, but it does not indicate that the management's post-implementation review was effective or that the outcomes were implemented.Reference:CISA Review Manual (Digital Version), Chapter 3: Information Systems Acquisition, Development and Implementation, Section 3.2: Project Management Practices1

The best criteria for monitoring an IT vendor's service levels are the performance metrics, as they provide quantifiable and measurable indicators of how well the vendor is delivering the agreed-upon services, such as availability, reliability, quality, timeliness, and customer satisfaction. A service auditor's report is a document that provides an independent opinion on the vendor's controls and processes, but it may not reflect the actual service levels or performance. A surprise visit to the vendor may help to verify the vendor's compliance and operations, but it may not be feasible or effective for monitoring the service levels on a regular basis.An interview with the vendor may help to obtain feedback and insights from the vendor's perspective, but it may not be objective or reliable for monitoring the service levels.Reference:CISA Review Manual (Digital Version), Chapter 2: Governance and Management of IT, Section 2.4: IT Service Delivery and Support

The most effective method of destroying sensitive data stored on electronic media is physical destruction, which involves breaking, shredding, melting, or incinerating the media to make it unreadable and unrecoverable. Degaussing, random character overwrite, and low-level formatting are methods of sanitizing or erasing data from electronic media, but they do not guarantee complete destruction of data and may leave some traces that can be recovered by advanced techniques.Therefore, physical destruction is the most secure and reliable method of data disposal for sensitive data.Reference:CISA Review Manual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.4: Data Disposal

The most important process to help ensure the application provides accurate calculations is quality assurance (QA), which involves verifying that the application meets the specified requirements and standards, and testing the application for functionality, performance, reliability, security, and usability. QA helps to identify and correct any defects or errors in the application before it is deployed to the production environment.Key performance indicator (KPI) monitoring, change management, and configuration management are important processes for managing and maintaining the application after it is implemented, but they do not directly ensure the accuracy of the calculations performed by the application.Reference:CISA Review Manual (Digital Version), Chapter 3: Information Systems Acquisition, Development & Implementation, Section 3.3: Practices for Quality Assurance

The best source of information to determine the required level of data protection on a file server is the data classification policy and procedures, which define the criteria and methods for classifying data according to its sensitivity, value, and criticality, and specify the appropriate security measures and controls for each data category. Data classification policy and procedures help to ensure that data is protected in proportion to its importance and risk exposure.Access rights of similar file servers, previous data breach incident reports, and acceptable use policy and privacy statements are not sufficient or reliable sources of information to determine the required level of data protection on a file server, as they do not provide clear and consistent guidance on how to classify and protect data.Reference:CISA Review Manual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.1: Information Asset Security Framework

The first step when conducting an IT risk assessment is to identify assets to be protected, which include hardware, software, data, processes, people, and facilities that support the business objectives and operations of an organization. Identifying assets to be protected helps to establish the scope and boundaries of the risk assessment, as well as the value and criticality of each asset.Identifying potential threats, assessing vulnerabilities, and evaluating controls in place are subsequent steps in the risk assessment process that depend on the identification of assets to be protected.Reference:CISA Review Manual (Digital Version), Chapter 2: Governance & Management of IT, Section 2.3: IT Risk Management

A concern associated with virtualization is that performance issues with the host could impact the guest operating systems, which are the operating systems that run on virtual machines within the host. For example, if the host has insufficient memory, CPU, disk space, or network bandwidth, it could affect the performance and availability of the guest operating systems and the applications running on them.The physical footprint of servers could decrease within the data center, processing capacity may be shared across multiple operating systems, and one host may have multiple versions of the same operating system are not concerns associated with virtualization, but rather benefits or features of virtualization that can help reduce costs, improve efficiency, and enhance flexibility.Reference:CISA Review Manual (Digital Version), Chapter 4: Information Systems Operations and Business Resilience, Section 4.2: IT Service Delivery and Support