CISA Exam Dumps - Certified Information Systems Auditor

 Ensuring that the facts presented in the report are correct is the most important thing for an IS auditor to do during an exit meeting with an auditee. An IS auditor should confirm that the audit findings and observations are accurate, complete, and supported by sufficient evidence, as well as that the auditee understands and agrees with them. This will help to avoid any misunderstandings or disputes later on, as well as to enhance the credibility and quality of the audit report. The other options are less important things for an IS auditor to do during an exit meeting, as they may involve communicating the recommendations to senior management, specifying implementation dates for the recommendations, or requesting input in determining corrective action. References:

CISA Review Manual (Digital Version), Chapter 2, Section 2.5.21

CISA Review Questions, Answers & Explanations Database, Question ID 222

 Root cause is the most important thing for an IS auditor to determine and understand to develop meaningful recommendations for findings. A root cause is the underlying factor or condition that leads to a problem or issue. A finding is a statement that describes a problem or issue identified during an audit. A recommendation is a suggestion or advice that aims to address or resolve a finding. To develop meaningful recommendations for findings, an IS auditor should determine and understand the root cause of each finding, as this can help to identify the most effective and appropriate actions to prevent or correct the problem or issue. The other options are not as important as determining and understanding the root cause, as they do not directly address or resolve the finding. References: CISA Review Manual, 27th Edition, page 434

The auditor’s greatest concern when reviewing data inputs from spreadsheets into the core finance system would be undocumented code that formats data and transmits directly to the database. This is because undocumented code can introduce errors, inconsistencies, and security risks in the data processing and reporting. Undocumented code can also make it difficult to verify the accuracy, completeness, and validity of the data inputs and outputs, as well as to trace the source and destination of the data. Undocumented code can also violate the principles of segregation of duties, as the same person who creates the code may also have access to the data and the database.

The other options are not as concerning as undocumented code, although they may also pose some risks. A lack of complete inventory of spreadsheets and inconsistent file naming may make itchallenging to identify and locate the relevant spreadsheets, but they do not directly affect the quality or integrity of the data inputs. The department data protection policy not being reviewed or updated for two years may indicate a lack of awareness or compliance with the current data protection regulations, but it does not necessarily imply that the data inputs are compromised or inaccurate. Spreadsheets being accessible by all members of the finance department may increase the risk of unauthorized or accidental changes to the data, but it can be mitigated by implementing access controls, password protection, and audit trails.

References:

ISACA, CISA Review Manual, 27th Edition, 2019, p. 2261

Five Common Spreadsheet Risks and Ways to Control Them2

GREATEST Concerns When Reviewing Data Inputs from Spreadsheets3

The primary reason an IS auditor would recommend replacing universal PIN codes with an RFID access card system at a data center is to improve traceability (A). Traceability is the ability to track and monitor the activities and movements of individuals or objects within a system or environment. Traceability is important for ensuring security, accountability, and compliance in a data center, where sensitive and critical data are stored and processed.

An RFID access card system can improve traceability by using RFID technology to verify and record the identity and access of each user who enters or exits the data center. RFID stands for Radio Frequency Identification, and it enables wireless communication between a reader and an RFID tag. An RFID tag is installed in a door key card or fob, which users use to gain access to the data center. An RFID reader is installed near the door, and it contains an antenna that receives data transmitted by the RFID tag. A control panel is a computer server that reads and interprets the data passed along by the RFID reader. A database is a storage system that stores the data collected by the control panel1.

An RFID access card system can provide several benefits for traceability, such as123:

It can uniquely identify each user and their access level, and prevent unauthorized access or impersonation.

It can record the date, time, and duration of each user’s access, and generate logs and reports for auditing purposes.

It can monitor the location and status of each user within the data center, and alert security personnel in case of any anomalies or emergencies.

It can integrate with other security systems, such as cameras, alarms, or biometrics, to enhance verification and protection.

A universal PIN code system, on the other hand, can compromise traceability by using a single or shared personal identification number (PIN) to grant access to multiple users. A universal PIN code system can pose several risks for traceability, such as4:

It can be easily guessed, stolen, shared, or compromised by malicious actors or insiders.

It can not distinguish between different users or their access levels, and allow unauthorized or excessive access.

It can not record or track the activities or movements of each user within the data center, and create gaps or errors in the audit trail.

It can not integrate with other security systems, and provide limited verification and protection.

Therefore, an IS auditor would recommend replacing universal PIN codes with an RFID access card system at a data center to improve traceability.

References:

RFID Access Control Guide: 4 Best RFID Access Control Systems - ButterflyMX

Choosing Card Technology in 2023 | ICT

RFID Vs Magnetic Key Cards: What’s The Difference? - Go Safer Security

RFID vs Barcode - Advantages, Disadvantages & Differences

The most important part of a feasibility study is the economics1. A cost-benefit analysis of available products is crucial as it helps to understand the economic viability of the project1. It compares the costs of the project with the benefits it is expected to deliver, which is essential for making informed decisions1. Omitting this could lead to investments in hardware that may not provide the expected returns or meet the organization’s needs.

References:

The Components of a Feasibility Study - ProjectEngineer

 Secure code reviews as part of a continuous deployment program are preventive controls. Preventive controls are controls that aim to prevent or avoid undesirable events or outcomes from occurring, such as errors, defects, or incidents. Secure code reviews are activities that examine and evaluate the source code of a software or application to identify and eliminate any vulnerabilities, flaws, or weaknesses that may compromise its security, functionality, or performance. Secure code reviews as part of a continuous deployment program can help prevent or avoid security issues or incidents from occurring by ensuring that the code is secure and compliant before it is deployed to production. The other options are not correct types of controls for secure code reviews as part of a continuous deployment program, as they have different meanings and functions. Detective controls are controls that aim to detect or discover undesirable events or outcomes that have occurred, such as errors, defects, or incidents. Logical controls are controls that use software or hardware mechanisms to regulate or restrict access to IT resources, such as data, systems, or networks. Corrective controls are controls that aim to correct or rectify undesirable events or outcomes that have occurred, such as errors, defects, or incidents. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.2

The primary role of an audit reviewer with regard to evidence is to ensure that evidence is sufficient to support audit conclusions. Evidence is the information obtained by the auditor to provide a reasonable basis for the audit opinion or findings. Evidence should be sufficient, reliable, relevant, and useful to support the audit objectives and criteria. The audit reviewer should evaluate the quality and quantity of evidence collected by the auditor and determine if it is adequate to draw valid conclusions and recommendations. Ensuring unauthorized individuals do not tamper with evidence after it has been captured is a role of the auditor, not the audit reviewer. The auditor is responsible for safeguarding the evidence from loss, damage, or alteration during the audit process. The auditor should also document the source, date, and method of obtaining the evidence, as well as any limitations or restrictions on its use or disclosure. Ensuring appropriate statistical sampling methods were used is a role of the auditor, not the audit reviewer. The auditor is responsible for selecting an appropriate sampling method and technique that can provide sufficient evidence to achieve the audit objectives and criteria. The auditor should also document the sampling plan, population, sample size, selection method, evaluation method, and results. Ensuring evidence is labeled to show it was obtained from an approved source is a role of the auditor, not the audit reviewer. The auditor is responsible for labeling the evidence to indicate its origin, nature, and ownership. The auditor should also ensure that the evidence is obtained from reliable and credible sources that can be verified and corroborated. References: ISACA CISA Review Manual 27th Edition, page 295

 The best method to safeguard data on an organization’s laptop computers is full disk encryption. Full disk encryption is a technique that encrypts all the data stored on a harddrive, including the operating system, applications, files, and folders. This means that if the laptop is lost, stolen, or accessed by an unauthorized person, they will not be able to read or modify any data without knowing the encryption key or password. Full disk encryption provides a strong level of protection for data at rest, as it prevents data leakage or exposure in case of physical theft or loss of the device.

References:

How to Protect theData on Your Laptop

6 Steps to Practice Strong Laptop Security