CISA Exam Dumps - Certified Information Systems Auditor

Recovery facilities providing a redundant combination of Internet connections to the local communications loop is an example of last-mile circuit protection. Last-mile circuit protection is a type of telecommunications continuity that ensures the availability and redundancy of the final segment of the network that connects the end-user to the service provider. The local communications loop, also known as the local loop or subscriber line, is the physical link between the customer premises and the nearest central office or point of presence of the service provider. Byhavingmultiple Internet connections from different providers or technologies, such as cable, DSL, fiber, wireless, or satellite, the recoveryfacilities can avoid losing connectivity in case one of the connections fails or is disrupted by a disaster5.

A firewall is a device or software that monitors and controls the incoming and outgoing network traffic based on predefined rules. A firewall can help protect an organization’s network and information systems from unauthorized or malicious access, by filtering or blocking unwanted or harmful packets. The most important thing for an IS auditor to verify when evaluating an organization’s firewall is that the logs are being collected in a separate protected host. Logs are records of events or activities that occur on a system or network, such as connections, requests, responses, errors, and alerts. Logs can provide valuable information for auditing, monitoring, troubleshooting, and investigating security incidents. However, logs can also be tampered with, deleted, or corrupted by attackers or insiders who want to hide their tracks or evidence of their actions. Therefore, it is essential that logs are stored in a separate host that is isolated and secured from the network and the firewall itself, to prevent unauthorized access or modification of the logs. Automated alerts are being sent when a risk is detected is a good practice for enhancing the security and efficiency of a firewall, but it is not the most important thing for an IS auditor to verify, as alerts may not always be accurate, timely, or actionable. Insider attacks are being controlled is a desirable outcome for a firewall, but it is not the most important thing for an IS auditor to verify, as insider attacks may involve other factors or methods that bypass or compromise the firewall, such as social engineering, credential theft, or physical access. Access to configuration files is restricted is a critical control for ensuring the security and integrity of a firewall, but it is not the most important thing for an IS auditor to verify, as configuration files may not reflect the actual state or performance of the firewall. 

 The best way to improve the visibility of end-user computing (EUC) applications that support regulatory reporting is to maintain an EUC inventory, as this provides a comprehensive and up-to-date list of all EUC applications, their owners, their locations, their purposes, and their dependencies. An EUC inventory can help identify and manage the risks associated with EUC applications, such as data quality, security, compliance, and continuity. EUC availability controls, EUC access control matrix, and EUC tests of operational effectiveness are important forensuring the reliability and security of EUC applications, but they do not improve the visibility of EUC applications as much as an EUC inventory. References: CISA Review Manual (DigitalVersion), Chapter 3: Information Systems Acquisition, Development and Implementation, Section 3.4: End-user Computing

A data analytics tool is the most effective way to detect as many abnormalities as possible during an IS audit, as it can process large volumes of data, perform complex calculations, and generate visualizations that reveal patterns, outliers, anomalies, or deviations from expected results. A data analytics tool can also help the auditor to test the entire population of data, rather than a sample, and to perform continuous auditing and monitoring.

References

ISACA CISA Review Manual, 27th Edition, page 256

What is Problem Solving? Steps, Process and Techniques | ASQ

Data Analytics for Auditors - IIA

The correct answer is D. Review an automated report of user privileges.

The most efficient way to identify separation of duties violations in a system is to review an automated report showing assigned user privileges, roles, and access combinations. This allows the auditor to quickly compare user access against a segregation-of-duties matrix and identify conflicting permissions.

Option A may help the auditor understand business processes, but it does not efficiently identify actual access conflicts in the system. Option B is not enough because recent violations only show known or detected issues; they may miss existing toxic combinations. Option C may help gather context, but interviews are less efficient and less reliable than automated access reports.

ISACA defines segregation/separation of duties as a core internal control that assigns responsibilities so one person is not in a position to both commit and conceal errors or irregularities. Automated privilege reporting is the most efficient evidence source for identifying this type of access conflict.

An IT steering committee is a group of senior executives and stakeholders who provide strategic direction, guidance, and oversight for the IT function of an organization. An IT steering committee can help to improve the maturity of the IT team by ensuring that the IT initiatives are aligned with the business goals and objectives, that the IT resources are allocated and utilized effectively and efficiently, and that the IT performance and value are measuredand communicated. An IT steering committee can also help to resolve conflicts, prioritize demands, and foster collaboration among the IT project managers and other business units.

References

ISACA CISA Review Manual, 27th Edition, page 254

Auditing IT Governance

The Impact of Poor IT Audit Planning and Mitigating Audit Risk

IS Audit Basics: The Components of the IT Audit Report