CISA Exam Dumps - Certified Information Systems Auditor

The most significant benefit of implementing a control self-assessment (CSA) program and leveraging the internal audit function to test its internal controls annually is that risks are detected earlier. A CSA program is a process that enables business owners and managers to assess and improve their own internal controls on a regular basis, without relying on external auditors or consultants. A CSA program can help identify and mitigate risks, enhance performance, increase accountability, and foster a culture of control within the organization. By leveraging the internal audit function to test its internal controls annually, a small business unit can also obtain independent assurance and validation of its CSA results, as well as recommendations for improvement. This approach can help reduce compliance costs, as external audits may be less frequent or extensive. However, this is not the most significant benefit, as compliance costs are only one aspect of the total cost of risk. Business owners can also focus more on their core roles, as they can delegate some of their control responsibilities to their staff or teams through CSA. However, this is not the most significant benefit, as business owners still need to oversee and monitor their CSA activities and results, and ensure that they align with their strategic objectives and priorities. Line management may also be more motivated to avoid control exceptions, as they are directly involved in assessing and improving their own controls through CSA. However, this is not the most significant benefit, as motivation alone may not be sufficient to ensure effective control design and operation. References: Info Technology and Systems Resources | COBIT, Risk, Governance … - ISACA, IT Governance and Process Maturity

Assessing and tracking all compliance audit findings is the best way to support the effectiveness of a compliance program. This allows an organization to identify areas of non-compliance, take corrective action, and monitor improvements over time12. While implementing an awareness plan, using a governance, risk, and compliance (GRC) tool, and monitoring applicable regulations can contribute to a compliance program, they do not provide the same level of continuous improvement and effectiveness as assessing and tracking audit findings.

Thebest protectionfor a stolen laptop isfull disk encryption, which prevents unauthorized accesseven if the device is lost.

Option A (Incorrect):Remote wipe capabilitiesare useful, but theyrequire an internet connectionto function, which is not always available when a device is stolen.

Option B (Correct):Full disk encryption (FDE)ensures that data remainsunreadablewithout the correct decryption key,even if the hard drive is removed.

Option C (Incorrect):User awarenessis helpful, but itdoes not physically securedata on a lost device.

Option D (Incorrect):Password-protected filescan be bypassed by copying them to another system, making them an inadequate security measure.

The most significant risk from this observation is that access rights may not be removed in a timely manner. If the process for removing access for terminated employees is not documented, there is no clear guidance or accountability for who, how, when, and what actions should be taken to revoke the access rights of the employees who leave the organization. This could result in delays, inconsistencies, or omissions in removing access rights, which could allow terminated employees to retain unauthorized access to the organization’s systems and data. This could compromise the security, confidentiality, integrity, and availability of the information assets. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers and Explanations Database

The best method to delete sensitive information from storage media that will be reused is multiple overwriting. This is because multiple overwriting ensures that the data is practically unrecoverable by any software or hardware means. Multiple overwriting involves writing 0s, 1s, or random patterns onto all sectors of the storage media several times, making the original data unreadable or inaccessible. There arevarious software programs available that can securely delete files from storage media using multiple overwriting techniques1.

Crypto-shredding is not the best method because it only works for encrypted data. Crypto-shredding involves deleting the encryption key used to encrypt the data, making the data unreadable and unrecoverable. However, if the data is not encrypted, crypto-shredding will not erase it2.

Reformatting and re-partitioning are not the best methods because they do not erase the data completely. Reformatting and re-partitioning only delete the file system structures and pointers that make the data accessible, but thedata itself remains on the storage media and can be recovered using data recovery software

DLP technologies are designed to prevent the unauthorized transmission or leakage of sensitive data, such as PII, intellectual property, or financial information, by employees or other insiders. DLP technologies can monitor, detect, and block data in motion, data at rest, and data in use across various channels, such as email, web, cloud, or removable devices. DLP technologies can also help enforce data security policies and compliance requirements.

References

ISACA CISA Review Manual, 27th Edition, page 253

The role of disclosures in risk assessment and mitigation

Mitigate Risk Strategy for Information Management

Theaudit charteris a formal document that definesthe purpose, authority, and responsibilitiesof the internal audit function.

Audit Charter (Correct Answer – A)

Establishesroles, reporting structure, and independenceof the audit team.

Example:TheIS audit team’s roleinrisk assessmentsis outlined in the charter.

Annual Audit Plan (Incorrect – B)

Outlinesaudit activitiesbutdoes not define roles and responsibilities.

Engagement Letter (Incorrect – C)

Used forspecific audits, not theentire audit function.

Audit Scope Letter (Incorrect – D)

Detailswhat is coveredin an audit but doesnot define responsibilities.