Isaca CISA Practice Test - Questions Answers, Page 72

The proximity badge incorrectly granting access to restricted areas is the most concerning issue, as it indicates a failure of the access control system to enforce the principle of least privilege and protect the sensitive or critical assets of the organization. The proximity badge should only grant access to the areas that are necessary for the IS auditor to perform the audit fieldwork, and not to any other areas that may contain confidential information, valuable equipment, or hazardous materials. The incorrect access could result in unauthorized disclosure, modification, or destruction of the assets, as well as potential safety or legal issues.

Reference

ISACA CISA Review Manual, 27th Edition, page 254

Office & Workplace Physical Security Assessment Checklist

Physical Security: Planning, Measures & Examples

Access to production source and object programs is the best way to ensure that effective change management is in place in an IS environment, as it prevents unauthorized or accidental changes to the production code that could affect the functionality, performance, or security of the system. Access to production source and object programs should be restricted to authorized personnel only, and any changes should follow a formal change management process that includes documentation, approval, testing, and review.

Reference

ISACA CISA Review Manual, 27th Edition, page 254

Change Management Best Practices for the Engineering and ...

Change Management - an overview | ScienceDirect Topics

The IS auditor should review the organization's patch management policy to determine the expected frequency and scope of patching, as well as the roles and responsibilities of the patch management team.This will help the auditor assess the severity and impact of the non-compliance, and identify the root cause and possible remediation actions12.

Reference

1: How to Create a Patch Management Policy: Complete Guide2: Free Patch Management Policy Template (+Examples)

An outsourced accounting application has the most inherent risk and should be prioritized during audit planning because it involves external parties, sensitive data, and complex transactions that are susceptible to material misstatement, error, or fraud12.An outsourced accounting application also requires more oversight and monitoring from the internal audit department to ensure compliance with the service level agreement and the organization's policies and standards3.

Reference

1: Inherent Risk: Definition, Examples, and 3 Types of Audit Risks2: 3 Types of Audit Risk - Inherent, Control and Detection - Accountinguide3: IS Audit Basics: The Core of IT Auditing

The audit team's most important course of action is to consult the legal department to understand the procedure for requesting data from a different jurisdiction, as this will ensure that the data analytics techniques are compliant with the applicable laws and regulations of both countries12.Requesting data from a foreign branch may involve legal risks such as data privacy, data sovereignty, and data protection34, and the audit team should seek legal guidance before proceeding with the data extraction and analysis.

Reference

1: Data Analytics and Auditing Standards2: Data Analytics and the Audit Process3: Data Privacy and Data Protection: US Law and Legislation4: Data Sovereignty: What It Is and Why It Matters

The best way to foster continuous improvement of IS audit processes and practices is to establish and embed quality assurance (QA) within the IS audit function, as this will ensure that the IS audit activities are aligned with the standards, expectations, and objectives of the organization and the stakeholders12.QA involves periodic internal and external assessments, benchmarking, feedback, and root cause analysis to identify and address gaps, issues, and opportunities for improvement34.

Reference

1: The Basics and Principles of Continuous Improvement42: ISO 9001 Auditing Practices Group Guidance on53: INSIGHTS TO QUALITY34: Continuous Auditing: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance2

The effectiveness of an organization's security awareness program can be measured by capturing data on changes in the way people react to threats, such as the ability to recognize and avoid social engineering attacks1.An increase in the number of phishing emails reported by employees indicates that they are more aware of the signs and risks of phishing, and are more likely to take appropriate actions to prevent or mitigate the impact of such attacks23.

Reference

1: The Importance Of Measuring Security Awareness2: Measuring the effectiveness of your security awareness program3: How effective is security awareness training?

The effectiveness of an organization's security awareness program can be measured by capturing data on changes in the way people react to threats, such as the ability to recognize and avoid social engineering attacks1.An increase in the number of phishing emails reported by employees indicates that they are more aware of the signs and risks of phishing, and are more likely to take appropriate actions to prevent or mitigate the impact of such attacks23.

Reference

1: The Importance Of Measuring Security Awareness2: Measuring the effectiveness of your security awareness program3: How effective is security awareness training?

The effectiveness of an organization's security awareness program can be measured by capturing data on changes in the way people react to threats, such as the ability to recognize and avoid social engineering attacks1.An increase in the number of phishing emails reported by employees indicates that they are more aware of the signs and risks of phishing, and are more likely to take appropriate actions to prevent or mitigate the impact of such attacks23.

Reference

1: The Importance Of Measuring Security Awareness2: Measuring the effectiveness of your security awareness program3: How effective is security awareness training?