CISA Exam Dumps - Certified Information Systems Auditor

The first action that an IS auditor should take when finding a high-risk vulnerability in a public-facing web server used to process online customer payments is to identify compensating controls. Compensating controls are alternative or additional controls that provide reasonable assurance of mitigating the risk of exploiting the vulnerability. The IS auditor should assess the effectiveness of the compensating controls and determine whether they reduce the risk to an acceptable level. If not, the IS auditor should recommend remediation actions to address the vulnerability. Documenting the exception in an audit report is an important action, but it should not be the first action, as it does not address the urgency of the situation. Reviewing security incident reports is a useful action, but it should not be the first action, as it does not provide assurance of preventing future incidents. Notifying the audit committee is a necessary action, but it should not be the first action, as it does not involve taking any corrective measures. References:

CISA Review Manual, 27th Edition, pages 295-2961

CISA Review Questions, Answers & Explanations Database, Question ID: 260

 Team member assignments based on individual competencies is the most important factor to meet the IS audit standard for proficiency. Proficiency is the ability to apply knowledge, skills and experience to perform audit tasks effectively and efficiently. The IS audit standard for proficiency requires that IS auditors must possess the knowledge, skills and discipline to perform audit tasks in accordance with applicable standards, guidelines and procedures. Team member assignments based on individual competencies is a way to ensure that each IS auditor is assigned to audit tasks that match their level of proficiency, and that the audit team as a whole has sufficient and appropriate proficiency to conduct the audit. The other options are not as important as option C, as they do not ensure that the IS auditors have the required proficiency to perform audit tasks. Having a globally recognized audit certification is a way to demonstrate proficiency in IS auditing, but it does not guarantee that the IS auditor has the specific knowledge, skills and experience needed for a particular audit task or system. Technical co-sourcing is a way to supplement the proficiency of the IS audit team by hiring external experts or consultants to perform certain audit tasks or functions, but it does not replace the need for internal IS auditors to have adequate proficiency. Having a supervisor review the new auditors’ work is a way to ensure quality and accuracy of the audit work, but it does not ensure that the new auditors have the necessary proficiency to perform audit tasks independently or competently. References: CISA Review Manual (Digital Version) , Chapter 1: Information Systems Auditing Process, Section 1.4: Audit Skills and Competencies.

A change log is a record of all changes made to a system or application, including the date, time, description, and approval of each change. A change log can help an IS auditor to trace the source and authorization of a modification to a system’s security settings. A system event correlation report is a tool that analyzes data from multiple sources to identify patterns and anomalies that indicate potential security incidents. A database log is a record of all transactions and activities performed on a database, such as queries, updates, and backups. A security incident and event management (SIEM) report is a tool that collects, analyzes, and reports on data from various sources to detect and respond to security incidents. 

 Identifying required IT skill sets that support key business processes is the first step to enable the alignment of IT staff development plans with IT strategy. An IT strategy is a plan that defines how IT will support the organization’s goals and objectives. Identifying required IT skill sets means determining the knowledge, abilities, and competencies that IT staff need to perform their roles and responsibilities effectively and efficiently. This can help to align IT staff development plans with IT strategy, as well as to identify and address any skill gaps or needs within the IT workforce. The other options are not the first steps to enable alignment, but rather possible subsequent actions that may depend on the required IT skill sets. References:

CISA Review Manual (Digital Version), Chapter 5, Section 5.11

CISA Review Questions, Answers & ExplanationsDatabase, Question ID 229

The best audit procedure to determine whether a firewall is configured in compliance with the organization’s security policy is reviewing the parameter settings. Parameter settings are values or options that define how a firewall operates and functions, such as rules, filters, ports, protocols, etc. By reviewing the parameter settings of a firewall, an IS auditor can verify whether they match with the organization’s security policy, which is a document that outlines the security objectives, requirements, and guidelines for an organization’s information systems and resources. Reviewing the system log is a possible audit procedure to determine whether a firewall is configured in compliance with the organization’s security policy, but it is not the best one, as a system log records events or activities that occur on a firewall, such as connections, requests, responses, errors, alerts, etc., and may not indicate whether they comply with the organization’s security policy. Interviewing the firewall administrator is a possible audit procedure to determine whether a firewall is configured in compliance with the organization’s security policy, but it is not the best one, as a firewall administrator may not provide accurate or reliable information about the firewall configuration, and may have conflicts of interest or ulterior motives. Reviewing the actual procedures is a possibleaudit procedure to determine whether a firewall is configured in compliance with the organization’s security policy, but it is not the best one, as actual procedures describe how a firewall is configured and maintained, such as installation, testing, updating, etc., and may not reflect whether they comply with the organization’s security policy. 

Continuous auditing is a method of performing audit-related activities on a real-time or near real-time basis. Continuous auditing is best suited for real-time transactions, such as online banking, e-commerce, or electronic funds transfer, that require immediate verification and assurance. Low-value transactions are not necessarily suitable for continuous auditing, as they may not pose significant risks or require frequent monitoring. Irregular transactions are not suitable for continuous auditing, as they may not occur frequently or consistently enough to justify the use of continuous auditing techniques. Manual transactions are not suitable for continuous auditing, as they may not be captured or processed by automated systems that enable continuous auditing. References:

CISA Review Manual, 27th Edition, pages 307-3081

CISA Review Questions, Answers & Explanations Database, Question ID: 253

 A service level agreement (SLA) is a contract between a service provider and a customer that defines the expected level of performance, risks, and capabilities of an IT infrastructure. An IS auditor can use an SLA to measure how well the IT infrastructure meets the business needs and objectives, as well as to identify any gaps or issues that need to be addressed. The other options are not directly related to measuring the performance, risks, and capabilities of an IT infrastructure. References:

CISA Review Manual (Digital Version), Chapter 5, Section 5.2.11

CISA Review Questions, Answers & Explanations Database, Question ID 203

 The main purpose of an information security management system (ISMS) is to reduce the frequency and impact of information security incidents. An ISMS is a systematic approach to managing information security risks, policies, procedures, and controls within an organization. An ISMS aims to ensure the confidentiality, integrity, and availability of information assets, as well as to comply with relevant laws and regulations. The other options are not the main purpose of an ISMS, but rather some of its possible benefits or components. References:

CISA Review Manual (Digital Version), Chapter 7, Section 7.11

CISA Review Questions, Answers & Explanations Database, Question ID 205