Isaca Updated CISA Exam Questions and Answers by alec

The most reliable follow-up procedure to determine if management has resolved the finding of non-sequential purchase order numbers is to inspect the system settings and transaction logs to determine if sequential order numbers are generated. This will provide direct evidence of the system’s functionality and compliance with the audit recommendation. The other options are less reliable because they rely on indirect evidence or information obtained from management, which may not be accurate or complete. References: CISA Review Manual (Digital Version), Standards, Guidelines, Tools and Techniques

Data disposal controls are the measures that ensure that data are securely and permanently erased or destroyed when they are no longer needed or authorized to be retained. Data disposal controls support business strategic objectives by reducing the risk of data breaches, complying with dataprivacy regulations, optimizing the use of storage resources, and enhancing the reputation and trust of the organization1.

A media sanitization policy is a document that defines the roles, responsibilities, procedures, and standards for sanitizing different types of media that contain sensitive or confidential data. Media sanitization is the process of removing or modifying data on a media device to make it unreadable or unrecoverable by any means. Media sanitization can be achieved by various methods, such as overwriting, degaussing, encryption, or physical destruction2.

A media sanitization policy would provide an IS auditor with the greatest assurance that data disposal controls support business strategic objectives because it demonstrates that the organization has a clear and consistent approach to protect its data from unauthorized access or disclosure throughout the data life cycle. Amedia sanitization policy also helps the organization to comply with various data privacy regulations, such as the EU General Data Protection Regulation (GDPR), the US Health Insurance Portability and Accountability Act (HIPAA), or the Payment Card Industry Data Security Standard (PCI DSS), that require proper disposal of personal or sensitive data3.

The other options are not as effective as a media sanitization policy in providing assurance that data disposal controls support business strategic objectives. A media recycling policy is a document that defines the criteria and procedures for reusing media devices that have been sanitized or erased. A media recycling policy can help the organization to save costsand reduce environmental impact, but it does not address how the data are disposed of in the first place4. A media labeling policy is a document that defines the rules and standards for labeling media devices that contain sensitive or confidentialdata. A media labeling policy can help the organization to identify and classify its data assets, but it does not specify how the data are sanitized or destroyed when they are no longer needed. A media shredding policy is a document that defines the methods and procedures for physically destroying media devices that contain sensitive or confidential data. A media shredding policy can be a part of a media sanitization policy, but it is not sufficient to cover all types of media devices or data disposal scenarios.

References:

ISACA, CISA Review Manual, 27th Edition, 2019

ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription

Secure Data Disposal and Destruction: 6 Methods to Follow1

Why (and How to) Dispose of Digital Data2

What is Data Disposition? The Complete Guide3

Data Disposition: What is it and why should it be part of your data retention policy?

 Developing a risk-based plan considering each entity’s business processes would best help to ensure that IS audit still covers key risk areas within the IT environment as part of its annual plan. A risk-based plan is a plan that prioritizes the audit activities based on the level of risk associated with each area or process. A risk-based plan can help to allocate the audit resources more efficiently and effectively, and provide more assurance and value to the stakeholders1.

By considering each entity’s business processes, the IS audit can identify and assess the specific risks and controls that affect the IT environment of each entity, and tailor the audit objectives, scope,and procedures accordingly. This can help to address the unique needs and expectations of eachentity, andensure that the IS audit covers the key risk areas that are relevant and significant to each entity’s operations, performance, and compliance2.

The other options are not as effective as developing a risk-based plan considering each entity’s business processes in ensuring that IS audit still covers key risk areas within the IT environment as part of its annual plan. Option A, increasing the frequency of risk-based IS audits for each business entity, is not a feasible or efficient solution, as it may increase the audit costs and workload, and create duplication or overlap of audit efforts. Option C, conducting an audit of newly introduced IT policies and procedures, is a limited and narrow approach, as it may not cover all the aspects or dimensions of the IT environment that may have changed or been affected by the split. Option D, revising IS audit plans to focus on IT changes introduced after the split, is a reactive and short-term approach, as it may not reflect the current or future state of the IT environment or the business objectives of each entity.

References:

ISACA, CISA Review Manual, 27th Edition, 2019

ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription

Risk-Based Audit Planning: A Guide for Internal Audit1

Risk-Based Audit Approach: Definition & Example

 The first step in the incident response process for a suspected breach is to research the validity of the alerted breach. An incident response process is a set of procedures that defines how to handle securityincidents in a timely and effective manner. The first step in this process is to research the validity of the alerted breach, which means to verify whether the alert is genuine or false positive, to determine the scope and impact of the incident, and to gather relevant information for further analysis and action. Informing potentially affected customers of the security breach, notifying business management of the security breach, and engaging a third party to independently evaluate the alerted breach are also steps in the incident response process, but they are not the first step. References:

CISA Review Manual, 27th Edition, page 4251

CISA Review Questions, Answers & Explanations Database - 12 Month Subscription