Isaca Updated CISA Exam Questions and Answers by azlan

The primary reason to perform internal QA for an internal audit function is to ensure that the internal audit activity adheres to the Definition of Internal Auditing and the International Standards for the Professional Practice of Internal Auditing (Standards) issued by the Institute of Internal Auditors (IIA), as well as the internal audit methodology and policies of the organization. A QA program enables an evaluation of the internal audit activity’s performance, efficiency, effectiveness, and value, and identifies opportunities for improvement. A QA program also helps to enhance the credibility and reputation of the internal audit function among the stakeholders.

References

Quality Assurance - The Institute of Internal Auditors or The IIA

Benefits of a quality assurance review for internal audit

Optimize your internal audit function with a quality assurance review …

A data analytics tool is the most effective way to detect as many abnormalities as possible during an IS audit, as it can process large volumes of data, perform complex calculations, and generate visualizations that reveal patterns, outliers, anomalies, or deviations from expected results. A data analytics tool can also help the auditor to test the entire population of data, rather than a sample, and to perform continuous auditing and monitoring.

References

ISACA CISA Review Manual, 27th Edition, page 256

What is Problem Solving? Steps, Process & Techniques | ASQ

Data Analytics for Auditors - IIA

The best way to enable the organization to work toward improvement in its security threat and vulnerability management program is to use a capability maturity model to identify a path to an optimized program. A capability maturity model is a framework that helps organizations assess their current level of performance and maturity in a specific domain, and provides guidance and best practices to achieve higher levels of excellence12. A capability maturity model for vulnerability management can help the organization to evaluate its current practices, identify gaps and weaknesses, and implement improvement actions based on the defined criteria and objectives34.

References

1: What is a Capability Maturity Model?1 2: Capability Maturity Model - Wikipedia2 3: Vulnerability Management Maturity Model - SANS Institute4 4: 5 Stages Of Vulnerability Management Maturity Model - SecPod Blog3

 The auditor’s best recommendation prior to go-live is to conduct a mock conversion test. This is because a mock conversion test can help to verify the accuracy, completeness, and validity of the data conversion process. A mock conversion test can also help to identify and resolve any issues or errors before the actual conversion takes place. A mock conversion test can also provide assurance that the converted data meets the business requirements and expectations. References:

• CISA Review Manual (Digital Version), Chapter 3, Section 3.3.21
• CISA Online Review Course, Domain 2, Module 2, Lesson 22