Isaca CISA Practice Test - Questions Answers, Page 59

The primary role of an internal audit function in the management of identified business risks is to validate the enterprise risk management (ERM) process and provide assurance on its effectiveness. The internal audit function should evaluate whether the ERM process is aligned with the organization's objectives, strategies, policies and culture, and whether it covers all relevant risks and controls. The internal audit function should also assess whether the ERM process is operating as designed and producing reliable and timely information for decision making. The other options are not the primary role of an internal audit function, but rather the responsibilities of senior management, board of directors or risk owners.Reference:

ISACA, CISA Review Manual, 27th Edition, chapter 1, section 1.41

ISACA, IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals, section 12072

The primary advantage of using virtualization technology for corporate applications is to achieve better utilization of resources, such as hardware, software, network and storage. Virtualization technology allows multiple applications to run on a single physical server or device, which reduces the need for additional hardware and maintenance costs. Virtualization technology also enables dynamic allocation and reallocation of resources according to the demand and priority of the applications, which improves efficiency and flexibility. The other options are not the primary advantage of using virtualization technology, although they may be some of the benefits or challenges depending on the implementation and configuration.Reference:

ISACA, CISA Review Manual, 27th Edition, chapter 4, section 4.21

ISACA, COBIT 2019 Framework: Introduction and Methodology, section 3.23

The finding that should be of most concern to an IS auditor when evaluating information security governance within an organization is that the data center manager has final sign-off on security projects. This indicates a lack of segregation of duties and a potential conflict of interest between the operational and security roles. The data center manager may have access to sensitive information or systems that should be protected by security controls, or may influence or override security decisions that are not in the best interest of the organization. This finding also suggests that there is no clear accountability or authority for information security governance at a higher level, such as senior management or board of directors. The other findings are not as concerning as this one, although they may indicate some areas for improvement or monitoring.Reference:

ISACA, CISA Review Manual, 27th Edition, chapter 5, section 5.11

ISACA, IT Governance Using COBIT and Val IT: Student Booklet - 2nd Edition4

The senior auditor's most appropriate course of action is to have the finding reinstated, because the auditee's claim of correcting the problem is not sufficient evidence to support the removal of the finding. The auditor should verify that the corrective action has been implemented effectively and that it has resolved the underlying issue or risk. The auditor should also document the evidence and results of the verification in the work papers. The other options are not appropriate, because they either accept the auditee's claim without verification, delegate the responsibility to the auditee or escalate the issue unnecessarily.Reference:

ISACA, CISA Review Manual, 27th Edition, chapter 1, section 1.51

ISACA, IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals, section 12062

The finding that should be of greatest concern to an IS auditor assessing the effectiveness of an organization's vulnerability scanning program is that results are not reported to individuals with authority to ensure resolution. This indicates a lack of accountability and communication for vulnerability management, which may result in unresolved or delayed remediation of identified vulnerabilities. This may expose the organization to increased risk of cyberattacks or breaches. The other findings are also concerning, but not as much as this one, because they may affect the completeness, accuracy or timeliness of the vulnerability scanning process, but not necessarily its effectiveness.Reference:

ISACA, CISA Review Manual, 27th Edition, chapter 4, section 4.41

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

A business impact analysis (BIA) is a process that identifies and evaluates the potential effects of disruptions to critical business operations as a result of a disaster, accident or emergency. A BIA should include an inventory of relevant business processes that support the organization's strategic objectives and are essential for its continuity. The inventory should also identify the dependencies, interdependencies, recovery priorities and time frames for each business process. Policies for business procurement, documentation of application configurations and results of business resumption planning efforts are not as useful as an inventory of relevant business processes for performing a BIA.Reference:

:Business Impact Analysis (BIA) Definition

:Business Impact Analysis (BIA) | ISACA

A database administrator (DBA) is responsible for maintaining the integrity, security and performance of the database systems. A DBA who is also responsible for developing and executing changes into the production environment may have a conflict of interest and pose a risk to the data quality and availability. Therefore, the IS auditor should first identify whether any compensating controls exist to mitigate this risk, such as independent reviews, approvals, audits or monitoring of the changes. Determining whether another DBA could make the changes, reporting a potential segregation of duties violation and ensuring a change management process is followed prior to implementation are possible actions that the auditor could take after identifying the compensating controls or the lack thereof.Reference:

:Database Administrator (DBA) Definition

:Segregation of Duties | ISACA

: [Compensating Control Definition]

A database administrator (DBA) should be prevented from having end user responsibilities to avoid a conflict of interest and a violation of the principle of segregation of duties. End user responsibilities may include initiating transactions, authorizing transactions, recording transactions or reconciling transactions. A DBA who has end user responsibilities may compromise the integrity, confidentiality and availability of the data and the database systems. Accessing sensitive information, having access to production files and using an emergency user ID are not end user responsibilities, but rather potential risks or controls associated with the DBA role.Reference:

:Database Administrator (DBA) Definition

:Segregation of Duties | ISACA

: [End User Definition]

An incident response team has been notified of a virus outbreak in a network subnet. The next step should be to focus on limiting the damage by containing the virus and preventing it from spreading further. This may involve isolating the affected systems, disconnecting them from the network, blocking malicious traffic or applying patches or antivirus updates. Verifying that the compromised systems are fully functional, documenting the incident and removing and restoring the affected systems are possible steps that could be taken after limiting the damage.Reference:

: [Incident Response Definition]

: [Incident Response Process | ISACA]

: [Virus Definition]