CISA Exam Dumps - Certified Information Systems Auditor

The best assurance that a new DBMS meets local privacy regulations is provided by a compliance audit. ISACA defines privacy compliance as adherence to relevant data protection laws, regulations, standards, and policies. A compliance-focused review is therefore the most direct way to determine whether the DBMS design, configuration, and operation satisfy applicable privacy requirements.

Option A is correct because the question is specifically about meeting local privacy regulations. A compliance audit is designed to assess conformance with external legal and regulatory obligations as well as applicable internal requirements. ISACA’s privacy risk guidance also notes that privacy assessments determine whether an enterprise is in compliance with applicable laws and regulations.

Option B is incorrect because an administrative audit is broader and does not specifically target legal and regulatory privacy compliance.

Option C is incorrect because a general IT controls review may assess access, change management, backup, and operations controls, but it does not directly assure compliance with privacy laws.

Option D is incorrect because a forensic audit is typically used to investigate incidents or evidence after suspected wrongdoing, not to assess upfront regulatory compliance. ISACA’s digital forensics guidance is centered on identifying, preserving, analyzing, and presenting evidence.

Therefore, A is the best answer because a compliance audit most directly evaluates whether the DBMS meets local privacy regulatory requirements.

References (Official ISACA):

ISACA, Privacy Compliance — adherence to relevant data protection laws, regulations, standards, and policies.

ISACA Journal, Privacy Risk Management — privacy risk assessment determines compliance with applicable laws and regulations.

ISACA Journal, What Is Your Privacy and Data Protection Strategy? — privacy strategy should ensure compliance with privacy standards, rules, and laws.

ISACA, Overview of Digital Forensics — clarifies why forensic audit is not the best fit for regulatory assurance.

 The primary purpose of creating a simulated production environment with multiple vulnerable applications is to attract attackers in order to study their behavior. This is a technique known as honeypotting, which is a form of deception security that lures attackers into a fake system or network that mimics the real one, but is isolated and monitored1. Honeypotting can help security teams to learn about the attackers’ methods, tools, motives, and targets, and to collect valuable intelligence that can be used to improve the security posture of the organization1. Honeypotting can also help to divert the attackers’ attention from the real assets and to waste their time and resources2.

The other options are not the primary purpose of creating a simulated production environment with multiple vulnerable applications. To collect digital evidence of cyberattacks, security teams would need to use forensic tools and techniques that can preserve and analyze the data from the compromised systems or networks3. To provide training to security managers, security teams would need to use simulation tools and scenarios that can test and enhance their skills and knowledge in responding to cyber incidents4. To test the intrusion detection system (IDS), security teams would need to use penetration testing tools and methods that can evaluate the effectiveness and performance of the IDS in detecting and preventing malicious activities5.

 Risk assessment is a mandatory part of the annual audit planning process, as it helps to identify and prioritize the areas that pose the highest risk to the organization’s objectives and operations. Risk assessment involves analyzing the internal and external factors that affect the organization’s risk profile, evaluating the likelihood and impact of potential events or scenarios, assessing the existing controls and mitigation strategies, and determining the residual risk level. Based on the risk assessment results, the IS auditor can allocate resources and schedule audits accordingly. A business impact analysis (BIA) is a process that identifies and evaluates the critical business functions and processes that could be disrupted by a disaster or incident, and estimates the potential impact on the organization’s operations, reputation and finances. A BIA is not a mandatory part of the annual audit planning process, but it can be used as an input for risk assessment or as a subject for audit. Fieldwork is the phase of an audit where the IS auditor collects evidence to support the audit objectives and conclusions. Fieldwork is not part of the annual audit planning process, but it is part of each individual audit engagement. A risk control matrix is a tool that maps the risks identified in a risk assessment to the controls that mitigate them. A risk control matrix is not a mandatory part of the annual audit planning process, but it can be used as an output of risk assessment or as a tool for audit testing. References: CISA Review Manual (Digital Version) 1, Chapter 1: Information Systems Auditing Process, Section 1.2: Audit Planning.

The correct answer is B. Assessing key controls that support the migration.

ISACA guidance explains that internal audit should be involved in cloud procurement, design, and adoption to identify relevant risks and ensure that appropriate controls are in place and operating effectively. That is an assurance role, not a management or implementation role.

Option A is incorrect because mitigating risk to an acceptable level is a management responsibility, not an internal audit responsibility. Internal audit evaluates and provides assurance, but should not own risk treatment in a way that impairs independence.

Option C is incorrect because implementing security controls is also a management or operational responsibility, not the auditor’s role.

Option D is incorrect because budget and resource impact analysis is primarily a management planning function.

Therefore, the correct answer is B, because internal audit’s proper role is to assess whether the key controls supporting the cloud migration are appropriate and effective.

References (Official ISACA):

ISACA Now Blog, Five Major Auditing Challenges in Cloud Computing and How to Overcome Them — internal audit should identify cloud risks and ensure appropriate controls are in place and operating effectively.

ISACA, Now Is the Time for IT Auditors to Perform Advisory Pre-Implementation Reviews — internal audit provides observations and recommendations to enhance the control environment before deployment.

ISACA Journal, Digital Trust and the Audit Function — audit acts as assurance for implementation of required practices.

Collaborative discussions help address the auditee ' s concerns, find mutually agreeable solutions, and create buy-in for implementing improvements.

References

ISACA CISA Review Manual (Current Edition) - Chapters on audit reporting and communication

Auditing Standards - Emphasize the importance of understanding and addressing auditee concerns.