Isaca Updated CISA Exam Questions and Answers by daniela

Risk management techniques should be included in an IS development methodology. An IS development methodology is a set of guidelines, standards, and procedures that provide a structured and consistent approach to developing information systems. A good IS development methodology should cover all the phases of the system development life cycle (SDLC), from planning and analysis to design, implementation, testing, and maintenance1.

Risk management techniques are an essential part of an IS development methodology, as they help to identify, assess, prioritize, mitigate, monitor, and communicate the risks that may affect the success of the system development project. Risk management techniques can also help to ensure that the system meets the requirements and expectations of the stakeholders, complies with the relevant laws and regulations, and delivers value to the organization2.

The other options are not as relevant or appropriate as risk management techniques for an IS development methodology. Value-added activity analysis is a technique for evaluating the efficiency and effectiveness of business processes, but it is not specific to IS development3. Access control rules are policies and mechanisms for restricting or granting access to information systems and resources, but they are more related to security management than IS development4. Incident management techniques are methods for handling and resolving incidents that disrupt the normal operation of information systems and services, but they are more related to service management than IS development5.

References:

• ISACA, CISA Review Manual, 27th Edition, 2019, p. 1911
• ISACA, CISA Review Manual, 27th Edition, 2019, p. 1942
• Value-Added Activity Analysis3
• Access Control Rules4
• Incident Management Techniques5

Substantive testing is the most important type of testing during software license audits, as it provides evidence of the accuracy and completeness of the software inventory and licensing records. Substantive testing involves examining transactions, balances, and other data to verify their validity, existence, accuracy, and valuation. Compliance testing, on the other hand, is more focused on assessing the adequacy and effectiveness of internal controls over software licensing, such as policies, procedures, and monitoring mechanisms. Compliance testing alone cannot provide sufficient assurance that the software license audit objectives are met, as it does not verify the actual software usage and compliance status. Judgmental sampling and stop-or-go sampling are methods of selecting samples for testing, not types of testing themselves. *References: According to the ISACA IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals, section 1206 Testing, “The IS audit and assurance professional should perform sufficient testing to obtain sufficient appropriate evidence to support conclusions reached.” 1 The section also defines substantive testing as “testing performed to obtain audit evidence to detect material misstatements in transactions or balances” and compliance testing as “testing performed to obtain audit evidence on the operating effectiveness of controls.” 1 According to the ISACA IT Audit and Assurance Guideline G15 Software License Management, “The objective of a software license audit is to provide management with an independent assessment relating to compliance with software license agreements.” 2 The guideline also states that “substantive tests should be performed on a sample basis to verify that all software installed on devices within scope has been appropriately licensed.” 2

Before sending backup drives to an offsite storage facility, the most important thing to do is to encrypt the drive with strong protection standards. This is because encryption ensures effective security where information cannot be intercepted and used to harm the organization or its customers. Encryption also protects the data from unauthorized access, modification, or deletion in case the drive is lost, stolen, or damaged during transit or storage. Encryption of backup drives is especially important for public safety organizations that handle sensitive or personally identifiable information, such as medical records, criminal records, or emergency communications12.

 File checksums are values that are calculated from the contents of a file and can detect any changes or corruption in the file. They are used to verify that the files that are transferred or processed through system interfaces are not altered in any way. File checksums are more effective than periodic audits, file counts, or IT operator monitoring, which are other types of controls that can help ensure the integrity of system interfaces, but they are not as reliable or timely as file checksums.