Isaca CISA Practice Test - Questions Answers, Page 58

A router is a type of device that sits on the perimeter of a corporate or home network, where it obtains a public IP address and then generates private IP addresses internally. A router connects two or more networks and forwards packets between them based on routing rules. A router can also provide network address translation (NAT) functionality, which allows multiple devices to share a single public IP address and access the internet. A switch is a type of device that connects multiple devices within a network and forwards packets based on MAC addresses. An intrusion prevention system (IPS) is a type of device that monitors network traffic and blocks or modifies malicious packets based on predefined rules. A gateway is a type of device that acts as an interface between different networks or protocols, such as a modem or a firewall.Reference:CISA Review Manual (Digital Version), [ISACA Glossary of Terms]

An IS auditor is analyzing a sample of accounts payable transactions for a specific vendor and identifies one transaction with a value five times as high as the average transaction. The next step that the auditor should do is to request an explanation of the variance from the auditee. This is because the variance may indicate an error, fraud, or an unusual but legitimate transaction that requires further investigation. The auditor should not report the variance immediately to the audit committee without verifying its cause and significance. The auditor should not increase the sample size to 100% of the population without considering the cost-benefit analysis and the sampling methodology. The auditor should not exclude the transaction from the sample population without justification, as it may affect the validity and reliability of the audit results.Reference:CISA Review Manual (Digital Version), [ISACA Auditing Standards]

An organization outsourced its IS functions. To meet its responsibility for disaster recovery, the organization should coordinate disaster recovery administration with the outsourcing vendor. This is because the organization remains accountable for ensuring the continuity and availability of its IS functions, even if they are outsourced to a third party. The organization should establish clear roles and responsibilities, communication channels, testing procedures, and escalation processes with the outsourcing vendor for disaster recovery purposes. The organization should not discontinue maintenance of the disaster recovery plan (DRP), as it still needs to have a documented and updated plan for restoring its IS functions in case of a disaster. The organization should not delegate evaluation of disaster recovery to a third party or internal audit, as it still needs to monitor and review the performance and compliance of the outsourcing vendor with respect to disaster recovery objectives and standards.Reference:CISA Review Manual (Digital Version), [ISACA Auditing Standards]

A vendor requires privileged access to a key business application. The best recommendation to reduce the risk of data leakage is to implement real-time activity monitoring for privileged roles. This is because real-time activity monitoring can provide visibility and accountability for the actions performed by the vendor with privileged access, such as creating, modifying, deleting, or copying data. Real-time activity monitoring can also enable timely detection and response to any unauthorized or suspicious activities that may indicate data leakage. Including the right-to-audit in the vendor contract is a good practice, but it may not be sufficient to prevent or detect data leakage in a timely manner, as audits are usually performed periodically or on-demand. Performing a review of privileged roles and responsibilities is also a good practice, but it may not address the specific risk of data leakage by the vendor with privileged access. Requiring the vendor to implement job rotation for privileged roles may reduce the risk of collusion or fraud, but it may not prevent or detect data leakage by any individual with privileged access.Reference:CISA Review Manual (Digital Version), [ISACA Privacy Principles and Program Management Guide]

The first step in auditing a data communication system is to determine the business use and types of messages to be transmitted. This is because the auditor needs to understand the purpose, scope, and objectives of the data communication system, as well as the nature, volume, and sensitivity of the data being transmitted. This will help the auditor to identify the risks, controls, and audit criteria for the data communication system. Traffic volumes and response-time criteria, physical security for network equipment, and the level of redundancy in the various communication paths are important aspects of a data communication system, but they are not the first step in auditing it. They depend on the business use and types of messages to be transmitted, and they may vary according to different scenarios and requirements.Reference:CISA Review Manual (Digital Version), [ISACA Auditing Standards]

The management decision that presents the greatest risk associated with data leakage is not providing security awareness training to staff. This is because staff are often the weakest link in the information security chain, and they may unintentionally or maliciously leak sensitive data through various channels, such as email, social media, cloud storage, or removable media. Security awareness training is essential to educate staff on the importance of protecting data, the policies and procedures for handling data, and the best practices for preventing and reporting data leakage incidents. Not requiring desktops to be encrypted, allowing staff to work remotely, and not updating security policies in the past year are also management decisions that may increase the risk of data leakage, but they are not as significant as not providing security awareness training to staff. Encryption, remote work, and security policies are technical or administrative controls that can be implemented or enforced by management, but they cannot fully prevent or mitigate human errors or malicious actions by staff.Reference:CISA Review Manual (Digital Version), [ISACA Privacy Principles and Program Management Guide]

A test plan for the BCP is essential to ensure that the plan is effective, updated and aligned with the current business needs and objectives. A change in organizational structure with significant impact to business processes may require a revision of the BCP and a new test plan to validate its adequacy. The lack of a test plan for the BCP for two years indicates a high risk of failure in the event of a disaster or disruption. Therefore, this should be the auditor's greatest concern among the given options.Reference:

ISACA, IT Control Objectives for Sarbanes-Oxley, 4th Edition, section 5.3.21

ISACA, CISA Review Manual, 27th Edition, chapter 5, section 5.42

Capacity management tools are primarily used to ensure that available resources are used efficiently and effectively to meet the current and future demands of the business. Capacity management tools can help monitor, analyze and optimize the performance and utilization of IT resources such as CPU, memory, disk, network, etc. The other options are not the primary purpose of capacity management tools, although they may be related or derived from them.Reference:

ISACA, CISA Review Manual, 27th Edition, chapter 4, section 4.32

ISACA, COBIT 2019 Framework: Introduction and Methodology, section 3.2

The concept of materiality is most important for an IS auditor to apply when planning an audit engagement, because it helps the auditor to determine the scope, objectives, procedures and resources of the audit. Materiality is the degree to which an omission or misstatement of information could affect the users' decisions or the achievement of the audit objectives. By applying the concept of materiality, the auditor can focus on the most significant and relevant areas of the audit and avoid wasting time and effort on trivial or immaterial matters. The other options are not as important as planning an audit engagement, because they are either based on or affected by the materiality assessment done during the planning phase.Reference:

ISACA, CISA Review Manual, 27th Edition, chapter 1, section 1.31

ISACA, IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals, section 12022