CISA Exam Dumps - Certified Information Systems Auditor

Threat modeling is an approach that enables IS auditors to identify, analyze, and mitigate potential security vulnerabilities within an application by understanding the threats, attacks, vulnerabilities, and countermeasures. This proactive technique helps in designing secure applications.

References

ISACA CISA Review Manual 27th Edition, Page 276-277 (Threat Modeling)

Documenting anomalies in audit workpapers (D) is the best approach because it ensures traceability, supports findings in the audit report, and allows for future reference if similar issues arise. Even if an anomaly is low-risk, proper documentation is a fundamental audit practice.

Other options:

Reprioritizing testing (A) is a valid audit approach but does not address documentation needs.

Updating the audit plan (B) may be necessary but does not replace documentation.

Prompt remediation (C) is an operational concern but is not always the auditor’s primary role.

 Coding standards provide field naming conventions, which are rules for naming variables, constants, functions, classes, and other elements in a program. Coding standards help to ensure consistency, readability, maintainability, and portability of code. Program documentation, access control tables, and data flow diagrams are not part of coding standards. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.3.1

 The greatest risk of using a reciprocal site for disaster recovery is the inability to utilize the site when required. A reciprocal site is an agreement between two organizations to provide backup facilities for each other in case of a disaster. However, this arrangement may not be reliable or enforceable, especially if both organizations are affected by the same disaster or have conflicting priorities. Therefore,the IS auditor should recommend that management consider alternative options for disaster recovery, such as dedicated sites or cloud services12. References:

CISA Review Manual, 27th Edition,page 3381

CISA Review Questions, Answers and Explanations Database - 12 Month Subscription

Comprehensive and Detailed Explanation:

The most effective way to prevent unauthorized IoT devices from connecting is through network access control (NAC), which enforces authentication and authorization before allowing a device onto the network.

Vulnerability scans (A): Identify weaknesses but do not actively prevent device connections.

Reviewing IoT configurations (B): Focuses on existing devices, not unauthorized ones.

Policies (D): Provide guidance but do not enforce technical prevention.

📖 ISACA Reference: CISA Review Manual 27th Edition, Domain 5, section on network security and endpoint access control.

If an IS auditor suspects that independence may not have been maintained in past audits, the best course of action is to inform audit management. Audit management has the responsibility and authority to address such issues. They can review the situation, determine if there was indeed a lack of independence, and decide on the appropriate actions to take123. While informing senior management, reevaluating internal controls, and re-performing past audits might be necessary at some point, the first step should be to inform audit management.