Isaca Updated CISA Exam Questions and Answers by minha

Comprehensive and Detailed Explanation:

The primary objective of incident management is to restore IT services as quickly as possible based on business criticality, minimizing business disruption.

Root cause analysis (C) is more aligned with problem management, not incident management.

Reporting incidents (B) is important but not the primary objective.

Repairing programs (D) is a corrective activity, not the central goal.

???? ISACA Reference: CISA Review Manual 27th Edition, Domain 2 (IT Operations and Business Resilience), section on ITIL incident management process.

This is because the follow-up of agreed corrective actions for reported audit issues should be done after the auditee has had enough time to implement the corrective actions and demonstrate their effectiveness and sustainability. The follow-up audit should not be too soon or too late, but based on a reasonable and realistic timeframe that allows for adequate testing and verification of the control operation12.

Answer A. Progress updates indicate that the implementation of agreed actions is on track. is not the best answer, because progress updates are not sufficient to guide the follow-up audit timing. Progress updates are useful for monitoring and communicating the status and challenges of the corrective actions, but they do not provide conclusive evidence of the control operation. The follow-up audit should be based on actual results and outcomes, not on expectations or projections12.

Answer C. Business management has completed the implementation of agreed actions on schedule. is not the best answer, because the completion of the implementation of agreed actions is not enough to guide the follow-up audit timing. The completion of the implementation only indicates that the auditee has taken the necessary steps to address the audit issues, but it does not guarantee that the corrective actions are effective and sustainable. The follow-up audit should be based on the evaluation and validation of the control operation, not on the completion of the control implementation12.

Answer D. Regulators have announced a timeline for an inspection visit. is not the best answer, because the regulators’ inspection visit is not relevant to guide the follow-up audit timing. The regulators’ inspection visit is an external factor that may or may not coincide with the internal follow-up audit schedule. The follow-up audit should be based on the internal audit plan and objectives, not on the external audit requirements or expectations12.

The best course of action for the IS auditor is A. Escalate to IT management for resolution. This is because IT management is responsible for overseeing and coordinating the IT activities and functions within the organization, and ensuring that they comply with the audit findings and recommendations1. IT management can help resolve the issue of finding ownership by:

Clarifying and communicating the roles and responsibilities of each IT team, and how they relate to the finding and its remediation2.

Evaluating and assigning the finding to the most appropriate IT team, based on their expertise, authority, and availability2.

Providing guidance and support to the assigned IT team, and monitoring their progress and performance in remediating the finding2.

 The auditor’s next course of action should be to evaluate the appropriateness of the remedial action taken by the auditee. The auditor should assess whether the alternative approach taken by the auditee is effective, efficient, and aligned with the audit objectives and recommendations. The auditor should also consider the impact of the change on the audit scope, criteria, and risk assessment. Conducting a risk analysis incorporating the change, reporting results of the follow-up to the audit committee, and informing senior management of the change in approach are possible subsequent actions that the auditor may take after evaluating the appropriateness of the remedial action taken. References: CISA Review Manual (Digital Version): Chapter 1 - Information Systems Auditing Process