CISA Exam Dumps - Certified Information Systems Auditor

When assessing the scope of privacy concerns for an IT project, the most important factor to consider is the applicable laws and regulations. These laws and regulations define the legal requirements for data privacy and protection that the project must comply with. They can vary greatly depending on the jurisdiction and the type of data being processed, and non-compliance can result in significant penalties123. While data ownership, business requirements and data flows, and end-user access rights are also important considerations, they are typically guided by these legal requirements.

 The best evidence of an IT strategy correction’s effectiveness is the synchronization of IT activities with corporate objectives. The IT strategy correction is a process of reviewing and adjusting the IT strategy to ensure that it aligns with and supports the corporate strategy and objectives. The synchronization of IT activities with corporate objectives means that the IT activities are consistent with and contribute to the achievement of the corporate goals and vision. The IS auditor can measure and evaluate the IT strategy correction’s effectiveness by comparing the IT activities with the corporate objectives, and assessing whether they are aligned, integrated, and coordinated. The other options are not as good evidence of an IT strategy correction’s effectiveness, because they either do not reflect the alignment of IT and business, or they are inputs or outputs of the IT strategycorrection process rather than outcomes or results. References: CISA Review Manual (Digital Version)1, Chapter 1, Section 1.2.1

The correct answer is D. Sign off on the audit scope because the audit scope defines what will and will not be included in the engagement. Before an IS audit project begins, senior audit leadership must ensure that the scope is appropriate, risk-based, aligned with audit objectives, and properly authorized. ISACA states that audit scope should define the audit subject and the limits of the audit, including the organization, process, application, technology, period under review, and expected breadth of work.

Option A is not correct because senior audit leadership does not have to attend planning walkthroughs. Walkthroughs are normally performed by the audit team to understand processes and controls.

Option B is not the best answer because meeting auditee leadership may be useful, especially during audit planning or kickoff, but it is not always mandatory for senior audit leadership before every audit project.

Option C is not the best answer because reviewing audit planning documents is important, but the required senior-level control is formal approval or signoff of the audit scope. Review alone does not necessarily confirm authorization.

ISACA audit guidance emphasizes that the audit’s scope and objective must be clearly understood before the audit plan is created, and that the plan should incorporate the scope, purpose, procedures for obtaining evidence, and support for audit conclusions. This question maps mainly to Information Systems Auditing Process, because ISACA’s CISA Exam Content Outline includes audit planning, audit project management, evidence collection, reporting, and communication under Domain 1.

 The most important consideration for an IS auditor when scheduling follow-up activities for agreed-upon management responses to remediate audit observations is the risk rating of original findings. The risk rating of original findings is an assessment of the potential impact or likelihood of an audit issue or observation on the organization’s objectives, operations, or reputation. The risk rating of original findings can help determine the priority and urgency of follow-up activities for agreed-upon management responses to remediate audit observations by ensuring that high-risk issues are addressed first and more frequently than low-risk issues. The other options are not as important as the risk rating of original findings in scheduling follow-up activities for agreed-upon management responses to remediate audit observations, as they do not reflect the significance or severity of audit issues or observations. Business interruption due to remediation is a possible consequence of implementing corrective actions to address audit issues or observations, but it does not indicate the priority or urgency of follow-up activities. IT budgeting constraints is a possible factor that may affect the availability or feasibility of resources for implementing corrective actions to address audit issues or observations, but it does not indicate the priority or urgency of follow-up activities. Availability of responsible IT personnel is a possible factor that may affect the accountability or responsiveness of staff for implementing corrective actions to address audit issues or observations, but it does not indicate the priority or urgency of follow-up activities. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.4