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ISACA copyright Auditor Sample Questions (Q1691-Q1696):

NEW QUESTION # 1691
An organization has made a strategic decision to split into separate operating entities to improve profitability.
However, the IT infrastructure remains shared between the entities. Which of the following would BEST help to ensure that IS audit still covers key risk areas within the IT environment as part of its annual plan?

A. Revising IS audit plans to focus on IT changes introduced after the split

B. Increasing the frequency of risk-based IS audits for each business entity

C. Conducting an audit of newly introduced IT policies and procedures

D. Developing a risk-based plan considering each entity's business processes

Answer: D

Explanation:
Explanation
Developing a risk-based plan considering each entity's business processes would best help to ensure that IS audit still covers key risk areas within the IT environment as part of its annual plan. A risk-based plan is a plan that prioritizes the audit activities based on the level of risk associated with each area or process. A risk-based plan can help to allocate the audit resources more efficiently and effectively, and provide more assurance and value to the stakeholders1.
By considering each entity's business processes, the IS audit can identify and assess the specific risks and controls that affect the IT environment of each entity, and tailor the audit objectives, scope, and procedures accordingly. This can help to address the unique needs and expectations of each entity, and ensure that the IS audit covers the key risk areas that are relevant and significant to each entity's operations, performance, and compliance2.
The other options are not as effective as developing a risk-based plan considering each entity's business processes in ensuring that IS audit still covers key risk areas within the IT environment as part of its annual plan. Option A, increasing the frequency of risk-based IS audits for each business entity, is not a feasible or efficient solution, as it may increase the audit costs and workload, and create duplication or overlap of audit efforts. Option C, conducting an audit of newly introduced IT policies and procedures, is a limited and narrow approach, as it may not cover all the aspects or dimensions of the IT environment that may have changed or been affected by the split. Option D, revising IS audit plans to focus on IT changes introduced after the split, is a reactive and short-term approach, as it may not reflect the current or future state of the IT environment or the business objectives of each entity.
References:
ISACA, CISA Review Manual, 27th Edition, 2019
ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription Risk-Based Audit Planning: A Guide for Internal Audit1 Risk-Based Audit Approach: Definition & Example

NEW QUESTION # 1692
When designing a data analytics process, which of the following should be the stakeholder's role in automating data extraction and validation?

A. Allocating the resources necessary to purchase the appropriate software packages

B. Indicating which data elements are necessary to make informed decisions

C. Performing the business case analysis for the data analytics initiative

D. Designing the workflow necessary for the data analytics tool to evaluate the appropriate data

Answer: B

Explanation:
The stakeholder's role in automating data extraction and validation is to indicate which data elements are necessary to make informed decisions. The stakeholder is the person who has a vested interest in the outcome of the data analytics process and can provide the business context and requirements for the analysis. The stakeholder can help the data analyst to identify the relevant data sources, the key performance indicators (KPIs), and the expected results of the analysis.
References
What Is the Data Analysis Process? 5 Key Steps to Follow - G2
What's the Best Approach to Data Analytics? - Harvard Business Review
Weekly challenge 1 - GitHub: Let's build from here

NEW QUESTION # 1693
Private Branch Exchange(PBX) environment involves many security risks, one of which is the people both internal and external to an organization. Which of the following risks are NOT associated with Private Branch Exchange?
1. Theft of service
2. Disclosure of information
3. Data Modifications
4. Denial of service
5. Traffic Analysis

A. 4 and 5

B. They are ALL risks associated with PBX

C. 1-4

D. 3 and 4

Answer: B

Explanation:
Section: Protection of Information Assets
Explanation:
The NOT is a keyword used in the question. You need to find out the risks which are NOT associated with PBX. All the risk listed within the options are associated with PBX.
The threat of the PBX telephone system is many, depending on the goals of these attackers, and include:
Theft of service - Toll fraud, probably the most common of motives for attacker.
Disclosure of Information - Data disclosed without authorization, either by deliberate actionably accident.
Examples includes eavesdropping on conversation and unauthorized access to routing and address data.
Data Modification - Data altered in some meaningful way by recording, deleting or modifying it. For example, an intruder may change billing information or modify system table to gain additional services.
Unauthorized access - Actions that permit an unauthorized user to gain access to system resources or privileges.
Denial of service - Actions that prevent the system from functioning in accordance with its intended purpose. A piece of equipment or entity may be rendered inoperable or forced to operate in a degraded state; operations that depend on timeliness may be delayed.
Traffic Analysis - A form of passive attack in which an intruder observes information about calls and make inferences, e.g. from the source and destination number or frequency and length of messages. For example, an intruder observes a high volume of calls between a company's legal department and patent office, and conclude that a patent is being filed.
The following were incorrect answers:
All the risks presented in options are associated with PBX. So other options are not valid.
Reference:
CISA review manual 2014 Page number356

NEW QUESTION # 1694
An IS auditor is reviewing processes for importing market price data from external data providers. Which of the following findings should the auditor consider MOST critical?

A. The transfer protocol does not require authentication.

B. The quality of the data is not monitored.

C. The transfer protocol is not encrypted.

D. Imported data is not disposed frequently.

Answer: B

NEW QUESTION # 1695
An IS auditor wants to inspect recent events in a system to observe failed authentications and password changes. Which of the following is the MOST appropriate method to use for this purpose?

A. Change management records

B. Penetration testing

C. Authenticated scanning

D. System log review

Answer: D

NEW QUESTION # 1696
......

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