Isaca Updated CISA Exam Questions and Answers by malaika

 Ongoing monitoring of the audit activities is the most important activity to include as part of the quality assurance (QA) program requirements for an internal audit department. An IS auditor should perform regular reviews and evaluations of the audit processes, methods, standards, and outcomes to ensure that they comply with the QA program objectives and criteria. This will help to maintain and improve the quality and consistency of the audit services and deliverables. The other options are less important activities to include as part of the QA program requirements, as they may involve long-term resource planning, user satisfaction reports, or feedback from internal audit staff. References:

CISA Review Manual (Digital Version), Chapter 2, Section2.61

CISA Review Questions, Answers and Explanations Database, Question ID 224

End-to-end encryption ensures that email content is encrypted during transmission and can only be decrypted by the intended recipient. This approach provides robust protection against interception and unauthorized access.

Encryption of Corporate Network Traffic (Option A):This does not address email confidentiality once the email leaves the corporate network.

Complex User Passwords (Option B):Enhances account security but does not ensure email confidentiality in transit.

Digital Signatures (Option D):Ensures authenticity and integrity but does not encrypt the email content.

Segregation of duties is a fundamental concept in cybersecurity and information security. It refers to the practice of dividing critical tasks and responsibilities among different individuals or roles within an organization to reduce the risk of fraud, error, or unauthorized activities1. Segregation of duties is designed to prevent unilateral actions within an organization’s workflow, which can result in damaging events that would exceed the organization’s risk tolerance2.

There are different types of responses to risk associated with segregation of duties, depending on the level of risk and the cost-benefit analysis. Some of the common responses are:

Risk acceptance: This means acknowledging a risk and deciding to tolerate it without taking any corrective actions. This response is usually chosen when the risk is low or the cost of mitigation is too high3.

Risk mitigation: This means taking steps ahead of time to lessen the effects of a risk and make it less likely to happen. Some examples of mitigation strategies are making backup plans, setting up early warning systems, and staying away from high-risk areas or activities4.

Risk transference: This means shifting the negative impact of a risk and/or the responsibility for managing the risk response to a third party. Some examples of transference strategies are outsourcing, insurance, or contracts5.

Risk reduction: This means reducing the probability and/or severity of the risk below a threshold of acceptability. Some examples of reduction strategies are implementing controls, policies, or procedures to prevent or detect risks6.

Based on these definitions, the response to risk associated with segregation of duties that would incur the lowest initial cost is A. Risk acceptance. This is because risk acceptance does not require any additional resources or actions to address the risk. However, risk acceptance also implies that the organization is willing to bear the consequences of the risk if it occurs, which could be costly in the long run.

Therefore, the correct answer to your question is A. Risk acceptance.