CISA Certified Information Systems Auditor – Question2808

When auditing the proposed acquisition of a new computer system, an IS auditor should FIRST establish that:

A.
a clear business case has been approved by management.
B. corporate security standards will be met.
C. users will be involved in the implementation plan.
D. the new system will meet all required user functionality.

Correct Answer: A

Explanation:

Explanation:
The first concern of an IS auditor should be to establish that the proposal meets the needs of the business, and this should be established by a clear business case. Although compliance with security standards is essential, as is meeting the needs of the users and having users involved in the implementation process, it is too early in the procurement process for these to be an IS auditor’s first concern.

CISA Certified Information Systems Auditor – Question2807

Which of the following is the PRIMARY objective of an IT performance measurement process?

A.
Minimize errors
B. Gather performance data
C. Establish performance baselines
D. Optimize performance

Correct Answer: D

Explanation:

Explanation:
An IT performance measurement process can be used to optimize performance, measure and manage products/services, assure accountability and make budget decisions. Minimizing errors is an aspect of performance, but not the primary objective of performance management. Gathering performance data is a phase of IT measurement process and would be used to evaluate the performance against previously established performance baselines.

CISA Certified Information Systems Auditor – Question2806

Before implementing an IT balanced scorecard, an organization must:

A.
deliver effective and efficient services.
B. define key performance indicators.
C. provide business value to IT projects.
D. control IT expenses.

Correct Answer: B

Explanation:

Explanation:
A definition of key performance indicators is required before implementing an IT balanced scorecard. Choices A, C and D are objectives.

CISA Certified Information Systems Auditor – Question2805

The IT balanced scorecard is a business governance tool intended to monitor IT performance evaluation indicators other than:

A.
financial results.
B. customer satisfaction.
C. internal process efficiency.
D. innovation capacity.

Correct Answer: A

Explanation:

Explanation:
Financial results have traditionally been the sole overall performance metric. The IT balanced scorecard (BSC) is an IT business governance tool aimed at monitoring IT performance evaluation indicators other than financial results. The IT BSC considers other key success factors, such as customer satisfaction, innovation capacity and processing.

CISA Certified Information Systems Auditor – Question2804

During an audit, an IS auditor notices that the IT department of a medium-sized organization has no separate risk management function, and the organization's operational risk documentation only contains a few broadly described IT risks. What is the MOST appropriate recommendation in this situation?

A.
Create an IT risk management department and establish an IT risk framework with the aid of external risk management experts.
B. Use common industry standard aids to divide the existing risk documentation into several individual risks which will be easier to handle.
C. No recommendation is necessary since the current approach is appropriate for a medium-sized organization.
D. Establish regular IT risk management meetings to identify and assess risks, and create a mitigation plan as input to the organization's risk management.

Correct Answer: D

Explanation:

Explanation:
Establishing regular meetings is the best way to identify and assess risks in a medium- sized organization, to address responsibilities to the respective management and to keep the risk list and mitigation plans up to date. A medium-sized organization would normally not have a separate IT risk management department. Moreover, the risks are usually manageable enough so that external help would not be needed. While common risks may be covered by common industry standards, they cannot address the specific situation of an organization. Individual risks will not be discovered without a detailed assessment from within the organization. Splitting the one risk position into several is not sufficient.

CISA Certified Information Systems Auditor – Question2803

An IS auditor who is reviewing incident reports discovers that, in one instance, an important document left on an employee's desk was removed and put in the garbage by the outsourced cleaning staff. Which of the following should the IS auditor recommend to management?

A.
Stricter controls should be implemented by both the organization and the cleaning agency.
B. No action is required since such incidents have not occurred in the past.
C. A clear desk policy should be implemented and strictly enforced in the organization.
D. A sound backup policy for all important office documents should be implemented.

Correct Answer: A

Explanation:

Explanation:
An employee leaving an important document on a desk and the cleaning staff removing it may result in a serious impact on the business. Therefore, the IS auditor should recommend that strict controls be implemented by both the organization and the outsourced cleaning agency. That such incidents have not occurred in the past does not reduce the seriousness of their impact.
Implementing and monitoring a clear desk policy addresses only one part of the issue. Appropriate confidentiality agreements with the cleaning agency, along with ensuring that the cleaning staff has been educated on the dos and don’ts of the cleaning process, are also controls that should be implemented. The risk here is not a loss of data, but leakage of data to unauthorized sources. A backup policy does not address the issue of unauthorized leakage of information.

CISA Certified Information Systems Auditor – Question2802

The PRIMARY benefit of implementing a security program as part of a security governance framework is the:

A.
alignment of the IT activities with IS audit recommendations.
B. enforcement of the management of security risks.
C. implementation of the chief information security officer's (CISO) recommendations.
D. reduction of the cost for IT security.

Correct Answer: B

Explanation:

Explanation:
The major benefit of implementing a security program is management’s assessment of risk and its mitigation to an appropriate level of risk, and the monitoring of the remaining residual risks. Recommendations, visions and objectives of the auditor and the chief information security officer (CISO) are usually included within a security program, but they would not be the major benefit.
The cost of IT security may or may not be reduced.

CISA Certified Information Systems Auditor – Question2801

Which of the following should be the MOST important consideration when deciding areas of priority for IT governance implementation?

A.
Process maturity
B. Performance indicators
C. Business risk
D. Assurance reports

Correct Answer: C

Explanation:

Explanation:
Priority should be given to those areas which represent a known risk to the enterprise’s operations. The level of process maturity, process performance and audit reports will feed into the decision making process. Those areas that represent real risk to the business should be given priority.

CISA Certified Information Systems Auditor – Question2800

As a driver of IT governance, transparency of IT's cost, value and risks is primarily achieved through:

A.
performance measurement.
B. strategic alignment.
C. value delivery.
D. resource management.

Correct Answer: A

Explanation:

Explanation:
Performance measurement includes setting and monitoring measurable objectives of what the IT processes need to deliver {process outcome) and how they deliver it (process capability and performance). Strategic alignment primarily focuses on ensuring linkage of business and IT plans. Value delivery is about executing the value proposition throughout the delivery cycle. Resource management is about the optimal investment in and proper management of critical IT resources. Transparency is primarily achieved through performance measurement as it provides information to the stakeholders on how well the enterprise is performing when compared to objectives.

CISA Certified Information Systems Auditor – Question2799

Which of the following should be considered FIRST when implementing a risk management program?

A.
An understanding of the organization's threat, vulnerability and risk profile
B. An understanding of the risk exposures and the potential consequences of compromise
C. A determination of risk management priorities based on potential consequences
D. A risk mitigation strategy sufficient to keep risk consequences at an acceptable level

Correct Answer: A

Explanation:

Explanation:
Implementing risk management, as one of the outcomes of effective information security governance, would require a collective understanding of the organization’s threat, vulnerability and risk profile as a first step. Based on this, an understanding of risk exposure and potential consequences of compromise could be determined. Risk management priorities based on potential consequences could then be developed. This would provide a basis for the formulation of strategies for risk mitigation sufficient to keep the consequences from risk at an acceptable level.