Practice Free CISA Exam Online Questions
Question #261
Which of the following responses to risk associated with segregation of duties would incur the LOWEST initial cost?
- A . Risk acceptance
- B . Risk mitigation
- C . Risk transference
- D . Risk reduction
Correct Answer: A
A
Explanation:
Segregation of duties is a fundamental concept in cybersecurity and information security. It refers to the practice of dividing critical tasks and responsibilities among different individuals or roles within an organization to reduce the risk of fraud, error, or unauthorized activities1. Segregation of duties is designed to prevent unilateral actions within an organization’s workflow, which can result in damaging events that would exceed the organization’s risk tolerance2.
There are different types of responses to risk associated with segregation of duties, depending on the level of risk and the cost-benefit analysis.
Some of the common responses are:
Risk acceptance: This means acknowledging a risk and deciding to tolerate it without taking any corrective actions. This response is usually chosen when the risk is low or the cost of mitigation is too high3.
Risk mitigation: This means taking steps ahead of time to lessen the effects of a risk and make it less likely to happen. Some examples of mitigation strategies are making backup plans, setting up early warning systems, and staying away from high-risk areas or activities4.
Risk transference: This means shifting the negative impact of a risk and/or the responsibility for managing the risk response to a third party. Some examples of transference strategies are outsourcing, insurance, or contracts5.
Risk reduction: This means reducing the probability and/or severity of the risk below a threshold of acceptability. Some examples of reduction strategies are implementing controls, policies, or procedures to prevent or detect risks6.
Based on these definitions, the response to risk associated with segregation of duties that would incur the lowest initial cost is A. Risk acceptance. This is because risk acceptance does not require any additional resources or actions to address the risk. However, risk acceptance also implies that the organization is willing to bear the consequences of the risk if it occurs, which could be costly in the long run.
Therefore, the correct answer to your question is A. Risk acceptance.
A
Explanation:
Segregation of duties is a fundamental concept in cybersecurity and information security. It refers to the practice of dividing critical tasks and responsibilities among different individuals or roles within an organization to reduce the risk of fraud, error, or unauthorized activities1. Segregation of duties is designed to prevent unilateral actions within an organization’s workflow, which can result in damaging events that would exceed the organization’s risk tolerance2.
There are different types of responses to risk associated with segregation of duties, depending on the level of risk and the cost-benefit analysis.
Some of the common responses are:
Risk acceptance: This means acknowledging a risk and deciding to tolerate it without taking any corrective actions. This response is usually chosen when the risk is low or the cost of mitigation is too high3.
Risk mitigation: This means taking steps ahead of time to lessen the effects of a risk and make it less likely to happen. Some examples of mitigation strategies are making backup plans, setting up early warning systems, and staying away from high-risk areas or activities4.
Risk transference: This means shifting the negative impact of a risk and/or the responsibility for managing the risk response to a third party. Some examples of transference strategies are outsourcing, insurance, or contracts5.
Risk reduction: This means reducing the probability and/or severity of the risk below a threshold of acceptability. Some examples of reduction strategies are implementing controls, policies, or procedures to prevent or detect risks6.
Based on these definitions, the response to risk associated with segregation of duties that would incur the lowest initial cost is A. Risk acceptance. This is because risk acceptance does not require any additional resources or actions to address the risk. However, risk acceptance also implies that the organization is willing to bear the consequences of the risk if it occurs, which could be costly in the long run.
Therefore, the correct answer to your question is A. Risk acceptance.
Question #262
Which of the following would provide the BEST evidence of an IT strategy corrections effectiveness?
- A . The minutes from the IT strategy committee meetings
- B . Synchronization of IT activities with corporate objectives
- C . The IT strategy committee charier
- D . Business unit satisfaction survey results
Correct Answer: B
B
Explanation:
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 strategycorrection process rather than outcomes or results.
Reference: CISA Review Manual (Digital Version)1, Chapter 1, Section 1.2.1
B
Explanation:
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 strategycorrection process rather than outcomes or results.
Reference: CISA Review Manual (Digital Version)1, Chapter 1, Section 1.2.1
Question #263
An IS auditor is planning a review of an organizations robotic process automation (RPA) technology.
Which of the following MUST be included in the audit work plan?
- A . Integration architecture
- B . Change management
- C . Cost-benefit analysis
- D . Employee training content
Correct Answer: D
Question #264
Which of the following is MOST helpful to an IS auditor reviewing the alignment of planned IT budget with the organization’s goals and strategic objectives?
- A . Enterprise architecture (EA)
- B . Business impact analysis (BIA)
- C . Risk assessment report
- D . Audit recommendations
Correct Answer: A
A
Explanation:
Enterprise architecture (EA) is the most helpful to an IS auditor reviewing the alignment of planned IT budget with the organization’s goals and strategic objectives. EA is a well-defined practice for conducting enterprise analysis, design, planning, and implementation, using a comprehensive approach at all times, for the successful development and execution of strategy1. EA provides a blueprint for an effective IT strategy and guides the controlled evolution of IT in a way that delivers business benefit in a cost-effective way2. By reviewing the EA, the IS auditor can evaluate how well the planned IT budget supports the business vision, strategy, objectives, and capabilities of the organization.
The other options are not as helpful as EA for reviewing the alignment of planned IT budget with the organization’s goals and strategic objectives. BIA is a process of determining the criticality of business activities and associated resource requirements to ensure operational resilience and continuity of operations during and after a business disruption3. BIA quantifies the impacts of disruptions on service delivery, risks to service delivery, and recovery time objectives (RTOs) and recovery point objectives (RPOs)3. BIA is useful for developing strategies, solutions, and plans for business continuity and disaster recovery, but it does not directly address the alignment of planned IT budget with the organization’s goals and strategic objectives. Risk assessment report is a document that contains the results of performing a risk assessment or the formal output from the process of assessing risk4. Risk assessment is a method to identify, analyze, and control hazards and risks present in a situation or a place5. Risk assessment report is useful for identifying and mitigating potential threats and issues that are detrimental to the business or an enterprise, but it does not directly address the alignment of planned IT budget with the organization’s goals and strategic objectives. Audit recommendations are guidance that highlights actions to be taken by management6. When implemented, process risks should be mitigated, and performance should be enhanced6. Audit recommendations are useful for improving the quality and reliability of the information system and its outputs, but they do not directly address the alignment of planned IT budget with the organization’s goals and strategic objectives. Therefore, option A is the correct answer.
A
Explanation:
Enterprise architecture (EA) is the most helpful to an IS auditor reviewing the alignment of planned IT budget with the organization’s goals and strategic objectives. EA is a well-defined practice for conducting enterprise analysis, design, planning, and implementation, using a comprehensive approach at all times, for the successful development and execution of strategy1. EA provides a blueprint for an effective IT strategy and guides the controlled evolution of IT in a way that delivers business benefit in a cost-effective way2. By reviewing the EA, the IS auditor can evaluate how well the planned IT budget supports the business vision, strategy, objectives, and capabilities of the organization.
The other options are not as helpful as EA for reviewing the alignment of planned IT budget with the organization’s goals and strategic objectives. BIA is a process of determining the criticality of business activities and associated resource requirements to ensure operational resilience and continuity of operations during and after a business disruption3. BIA quantifies the impacts of disruptions on service delivery, risks to service delivery, and recovery time objectives (RTOs) and recovery point objectives (RPOs)3. BIA is useful for developing strategies, solutions, and plans for business continuity and disaster recovery, but it does not directly address the alignment of planned IT budget with the organization’s goals and strategic objectives. Risk assessment report is a document that contains the results of performing a risk assessment or the formal output from the process of assessing risk4. Risk assessment is a method to identify, analyze, and control hazards and risks present in a situation or a place5. Risk assessment report is useful for identifying and mitigating potential threats and issues that are detrimental to the business or an enterprise, but it does not directly address the alignment of planned IT budget with the organization’s goals and strategic objectives. Audit recommendations are guidance that highlights actions to be taken by management6. When implemented, process risks should be mitigated, and performance should be enhanced6. Audit recommendations are useful for improving the quality and reliability of the information system and its outputs, but they do not directly address the alignment of planned IT budget with the organization’s goals and strategic objectives. Therefore, option A is the correct answer.
Question #265
An IS auditor has been asked to review the quality of data in a general ledger system.
Which of the following would provide the auditor with the MOST meaningful results?
- A . Discussion of the largest account values with business owners
- B . Integrity checks against source documentation
- C . System vulnerability assessment
- D . Interviews with system owners and operators
Correct Answer: B
Question #266
An IS auditor observes that a large number of departed employees have not been removed from the accounts payable system.
Which of the following is MOST important to determine in order to assess the risk1?
- A . The frequency of user access reviews performed by management
- B . The frequency of intrusion attempts associated with the accounts payable system
- C . The process for terminating access of departed employees
- D . The ability of departed employees to actually access the system
Correct Answer: C
Question #267
Which of the following is a detective control?
- A . Programmed edit checks for data entry
- B . Backup procedures
- C . Use of pass cards to gain access to physical facilities
- D . Verification of hash totals
Correct Answer: D
D
Explanation:
Verification of hash totals is a detective control. A detective control is a control that aims to identify and report errors or irregularities that have already occurred. Verification of hash totals is a technique that compares the hash values of data before and after transmission or processing to detect any changes or corruption. The other options are examples of other types of controls, such as programmed edit checks (preventive), backup procedures (recovery), and use of pass cards (preventive).
Reference: CISA Review Manual, 27th Edition, page 223
D
Explanation:
Verification of hash totals is a detective control. A detective control is a control that aims to identify and report errors or irregularities that have already occurred. Verification of hash totals is a technique that compares the hash values of data before and after transmission or processing to detect any changes or corruption. The other options are examples of other types of controls, such as programmed edit checks (preventive), backup procedures (recovery), and use of pass cards (preventive).
Reference: CISA Review Manual, 27th Edition, page 223
Question #268
Which of the following responsibilities associated with a disaster recovery plan (DRP) can be outsourced to a Disaster Recovery as a Service (DRaaS) provider?
- A . System recovery procedures
- B . Stakeholder communications during a disaster
- C . Validation of recovered data
- D . Processes for maintaining currency of data
Correct Answer: A
A
Explanation:
A Disaster Recovery as a Service (DRaaS) provider is responsible for system recovery procedures, including restoring systems and services in a disaster scenario. This is the core functionality of DRaaS.
Stakeholder Communications (Option B): This is typically managed internally by the organization to ensure alignment with its crisis management plan.
Validation of Recovered Data (Option C): The organization must verify data integrity to meet business requirements.
Maintaining Currency of Data (Option D): While DRaaS may handle data backups, the organization retains responsibility for ensuring the relevance of the data being backed up.
Reference: ISACA CISA Review Manual, Job Practice Area 4: Protection of Information Assets.
A
Explanation:
A Disaster Recovery as a Service (DRaaS) provider is responsible for system recovery procedures, including restoring systems and services in a disaster scenario. This is the core functionality of DRaaS.
Stakeholder Communications (Option B): This is typically managed internally by the organization to ensure alignment with its crisis management plan.
Validation of Recovered Data (Option C): The organization must verify data integrity to meet business requirements.
Maintaining Currency of Data (Option D): While DRaaS may handle data backups, the organization retains responsibility for ensuring the relevance of the data being backed up.
Reference: ISACA CISA Review Manual, Job Practice Area 4: Protection of Information Assets.
Question #269
Which of the following presents the GREATEST risk associated with end-user computing (EUC) applications over financial reporting?
- A . Inability to quickly modify and deploy a solution
- B . Lack of portability for users
- C . Loss of time due to manual processes
- D . Calculation errors in spreadsheets
Correct Answer: D
D
Explanation:
Spreadsheets, often used in EUC, are prone to manual input errors and formula mistakes. These errors can significantly compromise the accuracy and integrity of financial reporting.
Reference
ISACA CISA Review Manual (Current Edition) – Chapter on End-User Computing (EUC) risks
Industry Research on Spreadsheet Errors: Multiple studies highlight the prevalence of errors in spreadsheets, especially those used for financial purposes.
D
Explanation:
Spreadsheets, often used in EUC, are prone to manual input errors and formula mistakes. These errors can significantly compromise the accuracy and integrity of financial reporting.
Reference
ISACA CISA Review Manual (Current Edition) – Chapter on End-User Computing (EUC) risks
Industry Research on Spreadsheet Errors: Multiple studies highlight the prevalence of errors in spreadsheets, especially those used for financial purposes.
Question #270
Which of the following is the BEST way to identify whether the IT help desk is meeting service level agreements (SLAS)?
- A . Review exception reports
- B . Review IT staffing schedules.
- C . Analyze help desk ticket logs
- D . Conduct IT management interviews
Correct Answer: A
A
Explanation:
The best way to identify whether the IT help desk is meeting service level agreements (SLAs) is A. Review exception reports. Exception reports are documents that highlight any deviations from the agreed service levels, such as breaches, delays, or failures. They can help the IT help desk to monitor their performance, identify root causes, and implement corrective actions. Reviewing exception reports can also help the IT help desk to communicate with the end users and stakeholders about any service issues and their resolution.
Reference: IT help desk support SLA, Section 4: Reporting and Reviewing Service Levels, Page 3.
A
Explanation:
The best way to identify whether the IT help desk is meeting service level agreements (SLAs) is A. Review exception reports. Exception reports are documents that highlight any deviations from the agreed service levels, such as breaches, delays, or failures. They can help the IT help desk to monitor their performance, identify root causes, and implement corrective actions. Reviewing exception reports can also help the IT help desk to communicate with the end users and stakeholders about any service issues and their resolution.
Reference: IT help desk support SLA, Section 4: Reporting and Reviewing Service Levels, Page 3.