Isaca Updated CISA Exam Questions and Answers by andrei

 Restricting program functionality according to user security profiles is the best control for ensuring appropriate segregation of duties within an accounts payable department. An IS auditor should verify that the access rights and permissions of the accounts payable staff are based on their roles and responsibilities, and that they are not able to perform incompatible or conflicting functions such as creating, approving, or paying invoices. This will help to prevent fraud, errors, or abuse of authority within the accounts payable process. The other options are less effective controls for ensuring segregation of duties, as they may involve audit trails, access restrictions, or user identification. References:

CISA Review Manual (Digital Version), Chapter 6, Section 6.31

CISA Review Questions, Answers & Explanations Database,Question ID 223

The most critical finding when reviewing an organization’s information security management is no periodic assessments to identify threats and vulnerabilities. Periodic assessments are essential for ensuring that the organization’s information security policies, procedures, standards, and controls are aligned with the current and emerging risks and threats that may affect its information assets. Without periodic assessments, the organization may not be aware of its actual security posture, gaps, or weaknesses, and may not be able to take appropriate measures to mitigate or prevent potential security incidents. No dedicated security officer, no official charter for the information security management system, and no employee awareness training and education program are also findings that may indicate some deficiencies in the organization’s information security management, but they are not as critical as no periodic assessments to identify threats and vulnerabilities. References: ISACA CISA Review Manual 27th Edition, page 343.

The most appropriate and effective fire suppression method for an un-staffed computer room is carbon dioxide (CO2). Carbon dioxide is a gaseous clean agent that extinguishes fire by displacing oxygen and reducing the combustion process. Carbon dioxide is suitable for un-staffed computer rooms because it does not leave any residue, damage, or corrosion on the electronic equipment, and it does not require water or other chemicals that could harm the environment or human health. However, carbon dioxide can pose a risk of asphyxiation to any person who may enter the computer room during or after the discharge, so proper safety precautions and warning signs should be in place.

The other options are not as appropriate or effective as carbon dioxide for an un-staffed computer room:

Water sprinkler. This is a common fire suppression method that uses water to cool down and extinguish fire. However, water sprinkler is not suitable for un-staffed computer rooms because it can cause severe damage to the electronic equipment, such as short circuits, corrosion, or data loss. Water sprinkler can also create a risk of electric shock to any person who may enter the computer room during or after the discharge.

Fire extinguishers. These are portable devices that contain a pressurized agent that can be sprayed on a fire to put it out. However, fire extinguishers are not effective for un-staffed computer rooms because they require manual operation by a trained person who can identify the type and location of the fire, and use the appropriate extinguisher. Fire extinguishers can also cause damage to the electronic equipment if they contain water or chemical agents.

Dry pipe. This is a type of sprinkler system that uses pressurized air or nitrogen in the pipes instead of water until a fire is detected. When a fire is detected, the air or nitrogen is released and water flows into the pipes and sprinklers. However, dry pipe is not ideal for un-staffed computer rooms because it still uses water as the extinguishing agent, which can damage theelectronic equipment as mentioned above. Dry pipe also has a slower response time than wet pipe sprinkler systems, which can allow the fire to spread more quickly.

 The exact definition of the service levels and their measurement is the first thing that the IS auditor should review in order to understand the problem of different opinions on the availability of their application servers. Service levels are the agreed-upon standards or targets for delivering IT services, such as availability, reliability, performance, and security. Service level measurement is the process ofcollecting, analyzing, and reporting data related to the achievement of service levels. By reviewing the exact definition of the service levels and their measurement, the IS auditor can identify any gaps, inconsistencies, or ambiguities that may cause confusion or disagreement among IT and the business. The other options are not as important as reviewing the exact definition of the service levels and their measurement, as they do not address the root cause of the problem. References: CISA Review Manual, 27th Edition,page 372