CISA Exam Dumps - Certified Information Systems Auditor

Comprehensive and Detailed Step-by-Step Explanation:

Conducting vulnerability assessmentsonly once per year, right before an audit,creates a false sense of securityandleaves systems exposedbetween assessments.

Annual Testing Before Audit (Correct Answer – A)

Risksundetected vulnerabilitiesfor extended periods.

Example:A company only tests security before acompliance audit, allowingzero-day threatsto persist for months.

Internal Team Conducting Assessments (Incorrect – B)

Not ideal, butregular assessmentsare more critical.

Focusing on Critical Systems (Incorrect – C)

Not perfect, butbetter than no testing at all.

Using Open-Source Tools (Incorrect – D)

Open-source toolscan be effective ifproperly configured.

References:

ISACA CISA Review Manual

NIST 800-115 (Technical Guide to Security Testing)

Materiality is the primary consideration when determining which issues to include in an audit report, as it reflects the significance or importance of the issues to the users of the report. Materiality is a relative concept that depends on the nature, context, and amount of the issues, as well as the expectations and needs of the users. Materiality helps the auditor to prioritize the issues and communicate them clearly and concisely.

References

ISACA CISA Review Manual, 27th Edition, page 256

Materiality in Auditing - AICPA

Materiality in Planning and Performing an Audit - IAASB

Hash totals are a control technique used to ensure data integrity during batch processing. A hash total is a calculated value based on the data in a batch. This value is compared to a pre-calculated hash total to confirm that all data has been processed correctly and without alteration.

References

ISACA CISA Review Manual (27th Edition): Hash totals are discussed within the context of batch processing controls.

Other Auditing Resources: Hash totals are a fundamental control technique discussed in various audit and information security publications.

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.

References

1: The Importance Of Measuring Security Awareness 2: Measuring the effectiveness of your security awareness program 3: How effective is security awareness training?