Most Recent Isaca CISA Exam Dumps

The primary role of an audit reviewer with regard to evidence is to ensure that evidence is sufficient to support audit conclusions. Evidence is the information obtained by the auditor to provide a reasonable basis for the audit opinion or findings. Evidence should be sufficient, reliable, relevant, and useful to support the audit objectives and criteria. The audit reviewer should evaluate the quality and quantity of evidence collected by the auditor and determine if it is adequate to draw valid conclusions and recommendations. Ensuring unauthorized individuals do not tamper with evidence after it has been captured is a role of the auditor, not the audit reviewer. The auditor is responsible for safeguarding the evidence from loss, damage, or alteration during the audit process. The auditor should also document the source, date, and method of obtaining the evidence, as well as any limitations or restrictions on its use or disclosure. Ensuring appropriate statistical sampling methods were used is a role of the auditor, not the audit reviewer. The auditor is responsible for selecting an appropriate sampling method and technique that can provide sufficient evidence to achieve the audit objectives and criteria. The auditor should also document the sampling plan, population, sample size, selection method, evaluation method, and results. Ensuring evidence is labeled to show it was obtained from an approved source is a role of the auditor, not the audit reviewer. The auditor is responsible for labeling the evidence to indicate its origin, nature, and ownership. The auditor should also ensure that the evidence is obtained from reliable and credible sources that can be verified and corroborated.Reference:ISACA CISA Review Manual 27th Edition, page 295

Comprehensive and Detailed Step-by-Step

ADLP strategyaims toprevent data breachesby ensuringusers handle data securely.

Option A (Incorrect):Avoiding financial and reputational risk is anoutcome, but not theprimary goalof training.

Option B (Incorrect):Data availabilityis important but is notdirectly relatedto DLP user training.

Option C (Correct):User training should focus on secure data handling, as human error is a leading cause of data loss incidents.

Option D (Incorrect):Data governanceensurescompliance, but secure handling practices are themain goal of DLP training.

Attribute sampling is a method of audit sampling that is used to test the effectiveness of controls by measuring the rate of deviation from a prescribed procedure or attribute. Attribute sampling is suitable for testing compliance with the data center's physical access log system, as the auditor can compare the identification document numbers and photos of the visitors with the records in the system and determine whether there are any discrepancies or errors. Attribute sampling can also provide an estimate of the deviation rate in the population and allow the auditor to draw a conclusion about the operating effectiveness of the control.

Variable sampling, on the other hand, is a method of audit sampling that is used to estimate the amount or value of a population by measuring a characteristic of interest, such as monetary value, quantity, or size. Variable sampling is not appropriate for testing compliance with the data center's physical access log system, as the auditor is not interested in estimating the value of the population, but rather in testing whether the system is operating as intended.

Quota sampling and haphazard sampling are both examples of non-statistical sampling methods that do not use probability theory to select a sample. Quota sampling involves selecting a sample based on certain criteria or quotas, such as age, gender, or location. Haphazard sampling involves selecting a sample without any specific plan or method. Both methods are not suitable for testing compliance with the data center's physical access log system, as they do not ensure that the sample is representative of the population and do not allow the auditor to measure the sampling risk or project the results to the population.

Therefore, attribute sampling is the most useful sampling method for an IS auditor conducting compliance testing for the effectiveness of the data center's physical access log system.

Audit Sampling - What Is It, Methods, Example, Advantage, Reason

ISA 530: Audit sampling | ICAEW

A recovery point objective (RPO) is the maximum acceptable amount of data loss after an unplanned data-loss incident, expressed as an amount of time.This is generally thought of as the point in time before the event at which data can be successfully recovered-- that is, the time elapsed since the most recent reliable backup1. RPOs are important to consider when reviewing an organization's defined data backup and restoration procedures, because they determine how frequently the organization needs to perform backups, and how much data it can afford to lose in case of a disaster. RPOs are usually defined based on the business impact and criticality of the data, as well as the compliance and regulatory requirements. For example, a financial institution may have a very low RPO (such as a few minutes or seconds) for its transactional data, while a research institute may have a higher RPO (such as a few hours or days) for its experimental data.

The other possible options are:

A . Business continuity plan (BCP): A BCP is a document that outlines how an organization will continue to operate or resume its critical functions and processes in the event of a disruption or disaster. A BCP includes various elements, such as risk assessment, business impact analysis, recovery strategies, roles and responsibilities, communication plan, and testing and maintenance. A BCP is related to an organization's defined data backup and restoration procedures, but it is not the most important factor to consider when reviewing them. A BCP defines the recovery objectives and strategies for the entire organization, while the data backup and restoration procedures are more specific and technical in nature.

C . Mean time to restore (MTTR): MTTR is a metric that measures the average time it takes to restore a system or service after a failure or outage. MTTR is an indicator of the efficiency and effectiveness of an organization's recovery process, as well as the availability and reliability of its systems or services. MTTR is related to an organization's defined data backup and restoration procedures, but it is not the most important factor to consider when reviewing them. MTTR reflects the actual performance of the recovery process, while the data backup and restoration procedures define the expected steps and actions for the recovery process.

D . Mean time between failures (MTBF): MTBF is a metric that measures the average time between failures or outages of a system or service. MTBF is an indicator of the quality and durability of an organization's systems or services, as well as their susceptibility to failures or outages. MTBF is related to an organization's defined data backup and restoration procedures, but it is not the most important factor to consider when reviewing them. MTBF reflects the potential frequency of failures or outages, while the data backup and restoration procedures define the contingency plans for failures or outages.

The most significant concern for an IS auditor when reviewing an industrial control system (ICS) that uses older unsupported technology in the scope of an upcoming audit is that there is a greater risk of system exploitation. System exploitation is an attack that occurs when an unauthorized entity or individual takes advantage of a vulnerability or weakness in a system to compromise its security or functionality. System exploitation can cause harm or damage to the system or its users, such as data loss, corruption, theft, manipulation, denial of service (DoS), etc. An ICS that uses older unsupported technology poses a high risk of system exploitation, as older technology may have known or unknown vulnerabilities or defects that have not been patched or fixed by the vendor or manufacturer, and unsupported technology may not receive any updates or support from the vendor or manufacturer in case of issues or incidents. Attack vectors are evolving for industrial control systems is a possible concern for an IS auditor when reviewing an ICS that uses older unsupported technology in the scope of an upcoming audit, but it is not the most significant one. Attack vectors are methods or pathways that attackers use to gain access to or attack a system. Attack vectors are evolving for industrial control systems, as attackers are developing new techniques or tools to target ICSs that are increasingly connected and complex. However, this concern may not be specific to older unsupported technology, as it may affect any ICS regardless of its technology level. Disaster recovery plans (DRPs) are not in place is a possible concern for an IS auditor when reviewing an ICS that uses older unsupported technology in the scope of an upcoming audit, but it is not the most significant one. DRPs are documents that outline the technical and operational steps for restoring the IT systems and infrastructure that support critical functions or processes in the event of a disruption or disaster. DRPs are not in place, as they may affect the availability and continuity of the ICS and its functions or processes in case of a failure or incident. However, this concern may not be related to older unsupported technology, as it may apply to any ICS regardless of its technology level. Technical specifications are not documented is a possible concern for an IS auditor when reviewing an ICS that uses older unsupported technology in the scope of an upcoming audit, but it is not the most significant one. Technical specifications are documents that describe the technical characteristics or requirements of a system or component, such as functionality, performance, design, etc. Technical specifications are not documented, as they may affect the understanding, maintenance, and improvement of the ICS and its components. However, this concern may not beassociated with older unsupported technology, as it may affect any ICS regardless of its technology level.