Practice Free CISA Exam Online Questions
Question #321
Which audit approach is MOST helpful in optimizing the use of IS audit resources?
- A . Agile auditing
- B . Continuous auditing
- C . Outsourced auditing
- D . Risk-based auditing
Correct Answer: D
D
Explanation:
Risk-based auditing is an audit approach that focuses on the analysis and management of risk within an organization. Risk-based auditing helps identify and prioritize the areas or processes that pose the highest risk to the organization’s objectives and allocate audit resources accordingly. Risk-based auditing also helps provide assurance and advisory services related to the organization’s risk management processes and controls. By using risk-based auditing, internal auditors can optimize the use of their audit resources and add value to the organization.
Agile auditing, continuous auditing, and outsourced auditing are not audit approaches that are most helpful in optimizing the use of IS audit resources. Agile auditing is a flexible and iterative audit methodology that adapts to changing circumstances and stakeholder needs. Continuous auditing is a method of performing audit activities on a real-time or near-real-time basis using automated tools and techniques. Outsourced auditing is a practice of contracting external auditors to perform some or all of the internal audit functions. These audit methods may have some advantages or disadvantages depending on the context and objectives of the audit, but they do not necessarily optimize the use of IS audit resources.
D
Explanation:
Risk-based auditing is an audit approach that focuses on the analysis and management of risk within an organization. Risk-based auditing helps identify and prioritize the areas or processes that pose the highest risk to the organization’s objectives and allocate audit resources accordingly. Risk-based auditing also helps provide assurance and advisory services related to the organization’s risk management processes and controls. By using risk-based auditing, internal auditors can optimize the use of their audit resources and add value to the organization.
Agile auditing, continuous auditing, and outsourced auditing are not audit approaches that are most helpful in optimizing the use of IS audit resources. Agile auditing is a flexible and iterative audit methodology that adapts to changing circumstances and stakeholder needs. Continuous auditing is a method of performing audit activities on a real-time or near-real-time basis using automated tools and techniques. Outsourced auditing is a practice of contracting external auditors to perform some or all of the internal audit functions. These audit methods may have some advantages or disadvantages depending on the context and objectives of the audit, but they do not necessarily optimize the use of IS audit resources.
Question #322
Which of the following provides the GREATEST assurance that an organization has effective controls preventing connection of unauthorized Internet of Things (IoT) devices to the corporate network?
- A . Reviewing authenticated network vulnerability scan results
- B . Assessing as-implemented IoT device configurations
- C . Assessing network access control (NAC) configurations
- D . Reviewing IT policies covering IoT authorizations
Correct Answer: C
C
Explanation:
Comprehensive and Detailed
The most effective way to prevent unauthorized IoT devices from connecting is through network access control (NAC), which enforces authentication and authorization before allowing a device onto the network.
Vulnerability scans (A): Identify weaknesses but do not actively prevent device connections.
Reviewing IoT configurations (B): Focuses on existing devices, not unauthorized ones.
Policies (D): Provide guidance but do not enforce technical prevention.
ISACA
Reference: CISA Review Manual 27th Edition, Domain 5, section on network security and endpoint access control.
C
Explanation:
Comprehensive and Detailed
The most effective way to prevent unauthorized IoT devices from connecting is through network access control (NAC), which enforces authentication and authorization before allowing a device onto the network.
Vulnerability scans (A): Identify weaknesses but do not actively prevent device connections.
Reviewing IoT configurations (B): Focuses on existing devices, not unauthorized ones.
Policies (D): Provide guidance but do not enforce technical prevention.
ISACA
Reference: CISA Review Manual 27th Edition, Domain 5, section on network security and endpoint access control.
Question #323
Following a security breach in which a hacker exploited a well-known vulnerability in the domain controller, an IS audit has been asked to conduct a control assessment. the auditor’s BEST course of action would be to determine if:
- A . the patches were updated.
- B . The logs were monitored.
- C . The network traffic was being monitored.
- D . The domain controller was classified for high availability.
Correct Answer: B
B
Explanation:
The auditor’s best course of action after a security breach in which a hacker exploited a well-known vulnerability in the domain controller is to determine if the logs were monitored. Log monitoring is an essential control for detecting and responding to security incidents, especially when known vulnerabilities exist in the system. The auditor should assess if the logs were properly configured, collected, reviewed, analyzed, and acted upon by the responsible parties. Updating patches, monitoring network traffic, and classifying domain controllers for high availability are also important controls, but they are not directly related to the detection and response of the security breach.
Reference: CISA Review Manual (Digital Version), page 301
CISA Questions, Answers & Explanations Database, question ID 3340
B
Explanation:
The auditor’s best course of action after a security breach in which a hacker exploited a well-known vulnerability in the domain controller is to determine if the logs were monitored. Log monitoring is an essential control for detecting and responding to security incidents, especially when known vulnerabilities exist in the system. The auditor should assess if the logs were properly configured, collected, reviewed, analyzed, and acted upon by the responsible parties. Updating patches, monitoring network traffic, and classifying domain controllers for high availability are also important controls, but they are not directly related to the detection and response of the security breach.
Reference: CISA Review Manual (Digital Version), page 301
CISA Questions, Answers & Explanations Database, question ID 3340
Question #324
An organization considering the outsourcing of a business application should FIRST:
- A . define service level requirements.
- B . perform a vulnerability assessment.
- C . conduct a cost-benefit analysis.
- D . issue a request for proposal (RFP).
Correct Answer: C
C
Explanation:
An organization considering the outsourcing of a business application should first conduct a cost-benefit analysis to evaluate the feasibility, viability and desirability of the outsourcing decision. A cost-benefit analysis should compare the costs and benefits of outsourcing versus keeping the application in-house, taking into account factors such as financial, operational, strategic, legal, regulatory, security and quality aspects. A cost-benefit analysis should also identify the risks and opportunities associated with outsourcing, and provide a basis for defining the service level requirements, performing a vulnerability assessment, and issuing a request for proposal (RFP) in the subsequent stages of the outsourcing process.
Reference: Info Technology &Systems Resources | COBIT, Risk, Governance … – ISACA, CISA Certification | Certified Information Systems Auditor | ISACA
C
Explanation:
An organization considering the outsourcing of a business application should first conduct a cost-benefit analysis to evaluate the feasibility, viability and desirability of the outsourcing decision. A cost-benefit analysis should compare the costs and benefits of outsourcing versus keeping the application in-house, taking into account factors such as financial, operational, strategic, legal, regulatory, security and quality aspects. A cost-benefit analysis should also identify the risks and opportunities associated with outsourcing, and provide a basis for defining the service level requirements, performing a vulnerability assessment, and issuing a request for proposal (RFP) in the subsequent stages of the outsourcing process.
Reference: Info Technology &Systems Resources | COBIT, Risk, Governance … – ISACA, CISA Certification | Certified Information Systems Auditor | ISACA
Question #325
Which of the following is the MOST important privacy consideration for an organization that uses a cloud service provider to process customer data?
- A . Data privacy must be managed in accordance with the regulations applicable to the organization.
- B . Data privacy must be monitored in accordance with industry standards and best practices.
- C . No personal information may be transferred to the service provider without notifying the customer.
- D . Customer data transferred to the service provider must be reported to the regulatory authority.
Correct Answer: D
Question #326
Which of the following is the BEST way to strengthen the security of smart devices to prevent data leakage?
- A . Enforce strong security settings on smart devices.
- B . Require employees to formally acknowledge security procedures.
- C . Review access logs to the organization’s sensitive data in a timely manner.
- D . Include usage restrictions in bring your own device (BYOD) security procedures.
Correct Answer: A
Question #327
Aligning IT strategy with business strategy PRIMARILY helps an organization to:
- A . Increase involvement of senior management in IT.
- B . Optimize investments in IT.
- C . Create risk awareness across business units.
- D . Monitor the effectiveness of IT.
Correct Answer: B
B
Explanation:
Comprehensive and Detailed Step-by-Step
Aligning IT with business strategy ensures that IT investments provide value and support business objectives.
Option A (Incorrect): While senior management involvement is essential, it is abyproductof alignment rather than the primary goal.
Option B (Correct): The main purpose of alignment is tooptimize IT investments by ensuring that IT initiatives directly support business needs, reducing waste and improving ROI.
Option C (Incorrect): Risk awareness is important but is not the primary reason for IT-business alignment.
Option D (Incorrect): Monitoring IT effectiveness is part of governance but not the main objective of IT-business alignment.
Reference: ISACA CISA Review Manual CDomain 1: Information Systems Auditing ProcessC Covers IT governance, strategy alignment, and value realization.
B
Explanation:
Comprehensive and Detailed Step-by-Step
Aligning IT with business strategy ensures that IT investments provide value and support business objectives.
Option A (Incorrect): While senior management involvement is essential, it is abyproductof alignment rather than the primary goal.
Option B (Correct): The main purpose of alignment is tooptimize IT investments by ensuring that IT initiatives directly support business needs, reducing waste and improving ROI.
Option C (Incorrect): Risk awareness is important but is not the primary reason for IT-business alignment.
Option D (Incorrect): Monitoring IT effectiveness is part of governance but not the main objective of IT-business alignment.
Reference: ISACA CISA Review Manual CDomain 1: Information Systems Auditing ProcessC Covers IT governance, strategy alignment, and value realization.
Question #328
An IS auditor assessing the controls within a newly implemented call center would First
- A . gather information from the customers regarding response times and quality of service.
- B . review the manual and automated controls in the call center.
- C . test the technical infrastructure at the call center.
- D . evaluate the operational risk associated with the call center.
Correct Answer: D
D
Explanation:
The first step in assessing the controls within a newly implemented call center is to evaluate the operational risk associated with the call center. This will help the IS auditor to identify the potential threats, vulnerabilities, and impacts that could affect the call center’s objectives, performance, and availability. The evaluation of operational risk will also provide a basis for determining the scope, objectives, and approach of the audit. The other options are possible audit procedures, but they are not the first step in the audit process.
Reference: ISACA Frameworks: Blueprints for Success, CISA Review Manual (Digital Version)
D
Explanation:
The first step in assessing the controls within a newly implemented call center is to evaluate the operational risk associated with the call center. This will help the IS auditor to identify the potential threats, vulnerabilities, and impacts that could affect the call center’s objectives, performance, and availability. The evaluation of operational risk will also provide a basis for determining the scope, objectives, and approach of the audit. The other options are possible audit procedures, but they are not the first step in the audit process.
Reference: ISACA Frameworks: Blueprints for Success, CISA Review Manual (Digital Version)
Question #329
Which of the following would be MOST impacted if an IS auditor were to assist with the implementation of recommended control enhancements?
- A . Independence
- B . Integrity
- C . Materiality
- D . Accountability
Correct Answer: A
A
Explanation:
Independence would be most impacted if an IS auditor were to assist with the implementation of recommended control enhancements, as this would create a conflict of interest and impair the objectivity and credibility of the IS auditor. Integrity, materiality, and accountability are important attributes of an IS auditor, but they are not directly affected by the involvement in the implementation of control enhancements.
Reference: CISA Review Manual (Digital Version), Chapter
1: Information Systems Auditing Process, Section 1.1: IS Audit Standards, Guidelines and Codes of Ethics
A
Explanation:
Independence would be most impacted if an IS auditor were to assist with the implementation of recommended control enhancements, as this would create a conflict of interest and impair the objectivity and credibility of the IS auditor. Integrity, materiality, and accountability are important attributes of an IS auditor, but they are not directly affected by the involvement in the implementation of control enhancements.
Reference: CISA Review Manual (Digital Version), Chapter
1: Information Systems Auditing Process, Section 1.1: IS Audit Standards, Guidelines and Codes of Ethics
Question #330
An IS auditor wants to determine who has oversight of staff performing a specific task and is referencing the organization’s RACI chart.
Which of the following roles within the chart would provide this information?
- A . Consulted
- B . Informed
- C . Responsible
- D . Accountable
Correct Answer: D
D
Explanation:
The role within the RACI chart that would provide information on who has oversight of staff performing a specific task is accountable. A RACI chart is a matrix that defines and assigns the roles and responsibilities of different stakeholders for a project, process, or activity. RACI stands for responsible, accountable, consulted, and informed. Accountable is the role that has the authority and oversight to approve or reject the work done by the responsible role. The other options are not the roles that provide information on who has oversight of staff performing a specific task, as they have different meanings and functions. Consulted is the role that provides input or advice to the responsible or accountable roles. Informed is the role that receives updates or reports from the responsible or accountable roles. Responsible is the role that performs or executes the work or task.
Reference: CISA Review Manual (Digital Version), Chapter 3, Section 3.3
D
Explanation:
The role within the RACI chart that would provide information on who has oversight of staff performing a specific task is accountable. A RACI chart is a matrix that defines and assigns the roles and responsibilities of different stakeholders for a project, process, or activity. RACI stands for responsible, accountable, consulted, and informed. Accountable is the role that has the authority and oversight to approve or reject the work done by the responsible role. The other options are not the roles that provide information on who has oversight of staff performing a specific task, as they have different meanings and functions. Consulted is the role that provides input or advice to the responsible or accountable roles. Informed is the role that receives updates or reports from the responsible or accountable roles. Responsible is the role that performs or executes the work or task.
Reference: CISA Review Manual (Digital Version), Chapter 3, Section 3.3