CISA Exam Dumps - Certified Information Systems Auditor

 The IS auditor’s independence would be most likely impaired if they implemented a specific control during the development of an application system. This is because the IS auditor would be auditing their own work, which creates a self-review threat that could compromise their objectivity and impartiality. The IS auditor should avoid participating in any operational or management activities that could affect their ability to perform an unbiased audit. The other options do not pose a significant threat to the IS auditor’s independence, as long as they follow the ethical standards and guidelines of the profession.

 The auditor’s best action when IT management provides suitable evidence for a control that had been concluded as ineffective is to re-perform the audit before changing the conclusion. This means that the auditor should verify the validity, completeness, and timeliness of the evidence provided by IT management and test the effectiveness of the new control in meeting the audit objectives. The auditor should not change the conclusion based on evidence provided by IT management without re-performing the audit, as this could compromise the auditor’s independence and objectivity. The auditor should also not explain to IT management that the new control will be evaluated during follow-up or add comments about the action taken by IT management in the report, as these actions do not address the original audit finding. References: CISA Review Manual, 27thEdition, page 439

The best recommendation to mitigate the risk of data leakage from lost or stolen devices that contain confidential data is to configure them to auto-wipe after multiple failed access attempts, as this would prevent unauthorized access and erase sensitive information from the device. Requiring employees to attend security awareness training, password protecting critical data files, or enabling device auto-lockfunction are also good practices, but they may not be sufficient oreffective in preventing data leakage from lost or stolen devices. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.3

The expected costs for recovering the business would be used when performing a business impact analysis (BIA). A BIA is a process of identifying and evaluating the potential effects ofdisruptions to critical business functions or processes. A BIA helps to determine the recovery priorities, strategies, and resources needed to resume normal operations after a disruption. One of the key outputs of a BIA is an estimate of the financial losses or costs associated with different types of disruptions, such as lost revenue, increased expenses, contractual penalties, or regulatory fines.

The correct answer is C. Involving process owners from various departments.

A business impact analysis is a business-driven activity, not only an IT exercise. The purpose of a BIA is to evaluate the impact of losing business processes, information assets, resources, and supporting systems. Process owners from different departments are best positioned to explain business criticality, operational dependencies, financial impact, legal/regulatory impact, customer impact, reputational impact, and minimum recovery requirements.

ISACA defines BIA as the process of evaluating the criticality and sensitivity of information assets by determining the impact of losing support of any resource. It also establishes loss escalation over time, identifies minimum resources needed to recover, and prioritizes recovery of processes and supporting systems. ISACA also notes that BIA captures income loss, unexpected expense, legal issues, interdependent processes, and loss of public confidence.

Option A is incorrect because BIA should not focus only on technological risks. It must consider business impacts from many types of disruptions, including people, facilities, suppliers, applications, infrastructure, data, and external events.

Option B is incorrect because RTOs should not simply be “set by IT management.” Recovery objectives must be driven by business needs and validated with business/process owners. ISACA’s contingency planning guidance states that the BIA helps prioritize recovery activities and define metrics such as MTD, RTO, and RPO.

Option D is too narrow. Hardware may be important, but BIA is broader than identifying critical hardware; it identifies business process impacts, dependencies, recovery priorities, and minimum recovery resources.