CISA Exam Dumps - Certified Information Systems Auditor

 The IS auditor’s primary concern when auditing the proposed acquisition of new computer hardware is that a clear business case has been established. A business case is a document that justifies the need, feasibility, and benefits of a proposed project or investment. A clear business case can help to ensure that the acquisition of new computer hardware is aligned with the organization’s goals, objectives, and requirements, and that it provides value for money and return on investment. The other options are not as important as establishing a clear business case, as they do not address the rationale or justification for acquiring new computer hardware. References: CISA Review Manual, 27th Edition, page 467

The primary reason for an IS auditor to use data analytics techniques is to reduce detection risk. Detection risk is the risk that an IS auditor will fail to detect material errors or irregularities in the information systems environment. By using data analytics techniques, such as data extraction, analysis, visualization, and reporting, an IS auditor can enhance the audit scope, coverage, efficiency, and effectiveness. Data analytics techniques can help an IS auditor to identify anomalies, patterns, trends, correlations, and outliers in large volumes of data that may indicate potential issues or risks. Technology risk, control risk, and inherent risk are types of audit risk that are not directly affected by the use of data analytics techniques by an IS auditor. References: [ISACA Journal Article: Data Analytics for Auditors]

 Upon completion of audit work, an IS auditor should distribute a summary of general findings to the members of the auditing team. This is to ensure that the audit team members are aware of the audit results, have an opportunity to provide feedback, and can agree on the audit conclusions and recommendations. Providing a report to senior management prior to discussion with the auditee, providing a report to the auditee stating the initial findings, and reviewing the working papers with the auditee are not appropriate actions for an IS auditor to take upon completion of audit work, as they may compromise the audit independence, objectivity, and quality. References: ISACA CISA Review Manual 27th Edition, page 221

 The auditor’s next course of action should be to evaluate the appropriateness of the remedial action taken by the auditee. The auditor should assess whether the alternative approach taken by the auditee is effective, efficient, and aligned with the audit objectives and recommendations. The auditor should also consider the impact of the change on the audit scope, criteria, and risk assessment. Conducting a risk analysis incorporating the change, reporting results of the follow-up to the audit committee, and informing senior management of the change in approach are possible subsequent actions that the auditor may take after evaluating the appropriateness of the remedial action taken. References: CISA Review Manual (Digital Version): Chapter 1 - Information Systems Auditing Process

 Validating that assets are protected according to assigned classification is the primary role of the IS auditor in an organization’s information classification process. An IS auditor should evaluate whether the information security controls are adequate and effective in safeguarding the information assets based on their classification levels. The other options are not the primary role of the IS auditor, but rather the responsibilities of the information owners, custodians, or security managers. References:

CISA Review Manual (Digital Version), Chapter 6, Section 6.2.31

CISA Review Questions, Answers & Explanations Database, Question ID 206

 The major advantage of moving from many desktop PCs to a thin client architecture is that desktop application software will never have to be upgraded. A thin client architecture is a type of client-server architecture that uses lightweight or minimal devices (thin clients) as clients that connect to a central server that provides most of the processing and storage functions. A thin client architecture can offer several benefits over a traditional desktop PC architecture, such as lower cost, higher security, easier maintenance, etc. One of these benefits is that desktop application software will never have to be upgraded on thin clients, as all the applications are installed and updated on the server, and accessed by thin clients through a network connection. This can save time and money for installing and upgrading software on individual devices, and ensure consistency and compatibility among different devices. The security of the desktop PC is enhanced is a possible advantage of moving from many desktop PCs to a thin client architecture, but it is not the major one. A thin client architecture can enhance the security of desktop PCs by reducing the exposure or vulnerability of data and applications on individual devices, and centralizing the security management and control on the server. However, this advantage may depend on other factors such as network security, server security, user authentication, etc. Administrative security can be provided for the client is a possible advantage of moving from many desktop PCs to a thin client architecture, but it is not the major one. A thin client architecture can provide administrative security for clients by allowing administrators to configure and manage client devices remotely from the server, and enforce policies and restrictions on client access or usage. However, this advantage may depend on other factors such as network reliability, server availability, user compliance, etc. System administration can be better managed is a possible advantage of moving from many desktop PCs to a thin client architecture, but it is not the major one. A thin client architecture can improve system administration by simplifying and streamlining the tasks and activities involved in maintaining and supporting client devices, such as backup, recovery, troubleshooting, etc., and consolidating them on the server. However, this advantage may depend on other factors such as network bandwidth, server capacity, user satisfaction

Business stakeholders being involved in approving the IT strategy best demonstrates that IT strategy is aligned with organizational goals and objectives. IT strategy is a plan that defines how IT resources and capabilities will support and enable the achievement of business goals and objectives. Business stakeholders are the individuals or groups who have an interest or influence in the organization’s activities and outcomes. By involving business stakeholders in approving the IT strategy, the organization can ensure that the IT strategy reflects and supports the business needs, expectations, and priorities. The other options do not necessarily indicate that IT strategy is aligned with organizational goals and objectives, as they do not involve the participation or feedback of business stakeholders. References: CISA Review Manual, 27th Edition, page 97

 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). References: CISA Review Manual, 27th Edition, page 223