Isaca  CISA Certified Information Systems Auditor Exam  Dumps and Practice Test Questions Set 7 Q 121- 140

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Question 121

During an audit, the IS auditor finds that the organization does not maintain an up-to-date inventory of IT assets. Which risk is MOST significant?

A) Users may experience minor inconvenience locating devices
B) Untracked assets may be lost, stolen, or compromised without detection
C) IT staff may spend more time managing devices
D) System performance may slightly degrade

Answer: B)

Explanation

Untracked assets being lost, stolen, or compromised without detection is the most significant risk when an organization does not maintain an up-to-date inventory of IT assets. Asset inventory management is a foundational control that allows organizations to track all hardware, software, and network devices. Without accurate records, devices containing sensitive data may go missing or be misused without timely detection.

A) Minor inconvenience for users locating devices is operational. While it may affect efficiency, it does not pose a direct threat to security or compliance.

B) Loss, theft, or compromise of assets represents a direct threat to confidentiality, integrity, and availability. Auditors evaluate asset management practices to ensure complete and up-to-date inventories, which enable tracking, patching, and protection. Untracked assets may include laptops, mobile devices, servers, storage media, and other critical equipment. If such assets are lost or stolen, sensitive data could be exposed, causing regulatory violations, financial loss, and reputational damage. Regulatory frameworks such as ISO 27001, NIST, HIPAA, and PCI DSS emphasize proper asset management as part of an overall security program. Without accurate inventory, organizations may not know which devices require updates, monitoring, or secure disposal. Unaccounted assets increase the likelihood of data breaches, insider misuse, or malware introduction. Accurate inventory also supports incident response, forensic investigations, and risk assessments, allowing IT and security teams to identify impacted assets quickly and mitigate threats. Asset tracking ensures that all devices are protected, encrypted, and compliant with corporate security policies, reducing exposure to security incidents.

C) IT staff spending more time managing devices is an operational concern. While additional effort is needed for tracking and updates, the critical risk is the undetected compromise of untracked assets.

D) Slight system performance degradation is operational. Device inventory management does not meaningfully affect system performance, and the primary risk remains asset exposure and associated security threats.

Maintaining an up-to-date IT asset inventory is essential for security, compliance, and operational efficiency. The most significant risk is that untracked assets may be lost, stolen, or compromised without detection, potentially resulting in data breaches and organizational harm.

Question 122

During an audit, the IS auditor finds that default system accounts are not disabled after deployment. Which risk is MOST significant?

A) Users may experience minor inconvenience logging in
B) Default accounts may be exploited by attackers to gain unauthorized access
C) IT staff may spend more time managing accounts
D) System performance may slightly degrade

Answer: B)

Explanation

Default accounts being exploited by attackers to gain unauthorized access is the most significant risk when default system accounts are not disabled after deployment. Many systems are deployed with built-in administrative accounts and passwords. If left enabled, these accounts can be leveraged by attackers who know or can easily guess default credentials.

A) Minor user inconvenience is operational. While login processes may involve minor complications, this is insignificant compared to the security implications of active default accounts.

B) Exploitation of default accounts is a direct threat to confidentiality, integrity, and availability. Auditors review account management practices, ensuring that default or unnecessary accounts are disabled or renamed and secured with strong credentials. Attackers often target default accounts as an initial access point to compromise systems, escalate privileges, or move laterally within the network. Regulatory standards such as ISO 27001, NIST, PCI DSS, and HIPAA require organizations to remove or secure default accounts to prevent unauthorized access. Unsecured default accounts can lead to malware deployment, data theft, or system manipulation, resulting in operational disruption, financial loss, and reputational damage. By disabling or securing default accounts, organizations reduce attack surfaces and mitigate the likelihood of unauthorized access. Failure to do so undermines access control policies and can render other security controls less effective. Proper account management, including periodic review and monitoring, ensures that default credentials do not compromise system security.

C) IT staff spending more time managing accounts is operational. While additional administrative effort may be required to disable and monitor accounts, the critical risk is unauthorized system access via default credentials.

D) Slight system performance degradation is operational. Performance is minimally impacted by active default accounts; the primary concern is security vulnerability and potential compromise.

Disabling default system accounts is crucial for maintaining secure access controls. The most significant risk is that attackers may exploit these accounts to gain unauthorized access and compromise systems.

Question 123

During an audit, the IS auditor finds that network devices are not regularly patched with security updates. Which risk is MOST significant?

A) Users may experience minor network delays
B) Vulnerabilities may be exploited by attackers to compromise network security
C) IT staff may spend more time configuring devices
D) System performance may slightly degrade

Answer: B)

Explanation

Vulnerabilities being exploited by attackers to compromise network security is the most significant risk when network devices are not regularly patched with security updates. Network devices such as routers, switches, firewalls, and access points are critical for secure data transmission. Unpatched devices may contain known vulnerabilities that attackers can exploit to gain unauthorized access, intercept data, or disrupt operations.

A) Minor network delays are operational. While unpatched devices may occasionally impact performance, the critical risk arises from security vulnerabilities that compromise confidentiality, integrity, and availability.

B) Exploitation of vulnerabilities is a direct threat to organizational security. Auditors evaluate patch management policies to ensure timely application of updates, firmware upgrades, and configuration hardening. Vulnerabilities in network devices are frequently targeted by attackers because they often serve as gateways to internal systems. Regulatory frameworks such as ISO 27001, PCI DSS, NIST, and HIPAA emphasize the importance of applying security patches to prevent exploitation. Attackers may use unpatched devices to launch man-in-the-middle attacks, bypass firewalls, exfiltrate sensitive data, or propagate malware. Failure to apply patches promptly increases the likelihood of breaches, operational disruption, and regulatory non-compliance. Regular patching strengthens the organization’s security posture by addressing known vulnerabilities, reducing the attack surface, and supporting incident response preparedness. Delays or gaps in patching increase risk exposure and make remediation more complex after an incident occurs.

C) IT staff spending more time configuring devices is operational. While patching may require resources, the primary risk lies in compromised network security due to unpatched vulnerabilities.

D) Slight system performance degradation is operational. Network performance may experience negligible impact, but the critical concern remains protection against exploitation of unpatched devices.

Regularly patching network devices is essential for securing organizational infrastructure. The most significant risk is that attackers may exploit unpatched vulnerabilities to compromise network security, leading to data breaches, operational disruption, and regulatory violations.

Question 124

During an audit, the IS auditor finds that remote access connections are not logged or monitored. Which risk is MOST significant?

A) Users may experience minor inconvenience when connecting remotely
B) Unauthorized remote access may go undetected, compromising sensitive systems
C) IT staff may spend more time managing remote connections
D) System performance may slightly degrade

Answer: B)

Explanation

Unauthorized remote access going undetected and compromising sensitive systems is the most significant risk when remote connections are not logged or monitored. Remote access provides external connectivity to internal systems, making logging and monitoring essential for detecting unauthorized or suspicious activity.

A) Minor inconvenience when connecting remotely is operational. While logging may occasionally affect performance or convenience, it is secondary to the security risk posed by unmonitored access.

B) Unauthorized access is a direct threat to confidentiality, integrity, and availability. Auditors review remote access policies, logging, and monitoring mechanisms to ensure accountability and security. Without logging, malicious activities may remain undetected, allowing attackers or unauthorized users to steal data, escalate privileges, or manipulate critical systems. Regulatory frameworks such as ISO 27001, PCI DSS, HIPAA, and NIST require logging and monitoring of remote access to maintain traceability and support incident investigations. Failure to log remote connections impedes forensic analysis, limits visibility into potential threats, and increases the risk of undetected breaches. Proper logging enables organizations to detect anomalies, investigate incidents, and enforce security policies. Remote access monitoring is essential for identifying unauthorized attempts, mitigating insider threats, and ensuring that only authorized users connect to sensitive systems.

C) IT staff spending more time managing remote connections is operational. Administrative effort is necessary, but the critical risk arises from unmonitored and undetected unauthorized access.

D) Slight system performance degradation is operational. Performance impact is minimal compared to the consequences of undetected remote access compromising sensitive systems.

Logging and monitoring remote access connections is crucial for organizational security. The most significant risk is that unauthorized access may go undetected, potentially compromising critical systems and sensitive data.

Question 125

During an audit, the IS auditor finds that database access controls are not reviewed periodically. Which risk is MOST significant?

A) Users may experience minor inconvenience accessing databases
B) Unauthorized individuals may retain access, leading to data breaches or fraud
C) IT staff may spend more time managing database permissions
D) System performance may slightly degrade

Answer: B)

Explanation

Unauthorized individuals retaining access, potentially causing data breaches or fraud, is the most significant risk when database access controls are not reviewed periodically. Database systems contain sensitive data such as financial records, intellectual property, or personal information. Without periodic review, access rights may not reflect current job responsibilities, increasing exposure to insider threats.

A) Minor inconvenience for users is operational. Temporary access difficulties do not pose a critical threat compared to the security implications of outdated access controls.

B) Unauthorized access is a direct threat to confidentiality, integrity, and availability. Auditors evaluate access review processes to ensure that database privileges are appropriate and consistent with roles. Failure to review access can allow former employees, contractors, or employees with excessive privileges to retain access, increasing the risk of fraud, data exfiltration, or unauthorized modifications. Regulatory standards such as SOX, PCI DSS, ISO 27001, and HIPAA require periodic access reviews to mitigate insider threats and maintain accountability. Unreviewed access may also contribute to privilege creep, where users accumulate permissions over time, further increasing risk. Periodic access reviews support least privilege enforcement, help identify excessive or outdated permissions, and ensure compliance with organizational and regulatory policies. Without this control, malicious or negligent insiders can exploit retained privileges, compromising sensitive data and potentially causing operational or financial harm.

C) IT staff spending more time managing database permissions is operational. Administrative work is necessary, but the critical risk is the retention of unauthorized access.

D) Slight system performance degradation is operational. Performance impact is negligible compared to the significant security threat posed by unreviewed access rights.

Regularly reviewing database access controls is critical for preventing unauthorized activity, enforcing least privilege, and supporting regulatory compliance. The most significant risk is that unauthorized individuals may retain access, potentially causing data breaches, fraud, or operational disruption.

Question 126

During an audit, the IS auditor finds that default SSL/TLS certificates are still being used in production systems. Which risk is MOST significant?

A) Users may experience minor inconvenience due to browser warnings
B) Communications may be intercepted or manipulated, compromising data confidentiality and integrity
C) IT staff may spend more time renewing certificates
D) System performance may slightly degrade

Answer: B)

Explanation

Communications being intercepted or manipulated, compromising data confidentiality and integrity, is the most significant risk when default SSL/TLS certificates are used in production systems. SSL/TLS certificates are designed to secure data in transit and provide assurance of server authenticity. Default certificates are often publicly known, self-signed, or generic, making them highly vulnerable to exploitation.

A) Users experiencing minor inconvenience due to browser warnings is operational. While browsers may alert users to certificate issues, this is secondary to the potential security threat of data interception.

B) Intercepted or manipulated communications represent a direct threat to confidentiality, integrity, and trust. Auditors assess encryption controls and certificate management practices to ensure that certificates are unique, valid, and issued by trusted certificate authorities (CAs). Using default or self-signed certificates allows attackers to perform man-in-the-middle attacks, decrypt sensitive communications, or impersonate legitimate systems. Regulatory frameworks such as PCI DSS, ISO 27001, NIST, and HIPAA mandate secure management of cryptographic certificates to protect data and ensure secure communication channels. The use of default certificates undermines encryption assurances, potentially exposing financial transactions, personally identifiable information, or proprietary corporate data. Additionally, attackers can exploit default certificates to bypass authentication controls, inject malicious content, or compromise web applications. Effective certificate management includes regular updates, unique certificate issuance, trusted CA validation, and monitoring for expiration or compromise. Organizations that fail to manage certificates securely increase the likelihood of unauthorized interception, fraud, and reputational damage.

C) IT staff spending more time renewing certificates is operational. While certificate management requires administrative effort, the major risk is unauthorized access or data compromise due to insecure certificates.

D) Slight system performance degradation is operational. Performance is minimally impacted by SSL/TLS certificates, but security risks from default or expired certificates are critical.

Proper certificate management is essential for maintaining secure communications. The most significant risk is that communications may be intercepted or manipulated, compromising data confidentiality, integrity, and organizational trust.

Question 127

During an audit, the IS auditor finds that privileged user activity is not monitored in critical applications. Which risk is MOST significant?

A) Users may experience minor inconvenience accessing applications
B) Malicious or unauthorized activities by privileged users may go undetected, compromising sensitive data
C) IT staff may spend more time managing user access
D) System performance may slightly degrade

Answer: B)

Explanation

Malicious or unauthorized activities by privileged users going undetected and compromising sensitive data is the most significant risk when privileged user activity is not monitored. Privileged users have elevated access rights and can perform critical operations, making monitoring essential to maintain security and accountability.

A) Minor inconvenience for users is operational. While monitoring may slightly affect usability, this is secondary to the risk of undetected privileged actions.

B) Unauthorized activity is a direct threat to confidentiality, integrity, and availability. Auditors assess monitoring mechanisms, including logging, audit trails, real-time alerts, and review procedures. Lack of monitoring increases the likelihood that insiders can misuse privileges for malicious purposes, data theft, or manipulation of critical systems. Regulatory frameworks such as ISO 27001, PCI DSS, SOX, and HIPAA mandate monitoring and review of privileged access to detect and prevent unauthorized actions. Without monitoring, organizations may fail to detect data breaches, fraudulent transactions, or policy violations. Audit trails and logs are crucial for forensic investigations, compliance reporting, and operational accountability. Monitoring also helps enforce segregation of duties, ensuring that individuals with critical access cannot compromise systems undetected. Real-time alerts and periodic review of privileged activity mitigate risks from insider threats, providing early detection and response capabilities. Failure to monitor privileged users exposes organizations to operational, financial, and reputational harm.

C) IT staff spending more time managing access is operational. Administrative effort is required to enforce monitoring policies, but the critical risk lies in undetected privileged misuse.

D) Slight system performance degradation is operational. Performance impact is minimal, and the main concern is detecting unauthorized activity by privileged users.

Monitoring privileged user activity is essential for security, accountability, and compliance. The most significant risk is that malicious or unauthorized activities may go undetected, leading to data compromise and operational disruption.

Question 128

During an audit, the IS auditor finds that patch management policies are not enforced for all end-user devices. Which risk is MOST significant?

A) Users may experience minor inconvenience during updates
B) End-user devices may become vulnerable to malware, ransomware, or exploits
C) IT staff may spend more time coordinating updates
D) System performance may slightly degrade

Answer: B)

Explanation

End-user devices becoming vulnerable to malware, ransomware, or exploits is the most significant risk when patch management policies are not enforced. Unpatched devices are exposed to known vulnerabilities, which attackers can exploit to compromise the device or spread attacks across the network.

A) Minor inconvenience during updates is operational. While updates may temporarily disrupt user activities, this is negligible compared to security risks.

B) Device vulnerabilities represent a direct threat to confidentiality, integrity, and availability. Auditors review patch management processes, ensuring that updates for operating systems, applications, and security software are applied consistently and promptly. Failure to enforce patch management allows attackers to exploit unpatched vulnerabilities, leading to malware infections, ransomware attacks, data theft, or lateral movement within the network. Regulatory frameworks such as ISO 27001, NIST, PCI DSS, and HIPAA require systematic patch management to reduce exposure to security threats. Attackers often target unpatched devices as easy entry points, bypassing other security controls. Neglecting patch management increases the likelihood of widespread compromise, financial loss, regulatory penalties, and operational disruption. Organizations must implement automated patch deployment, tracking, and reporting to ensure timely updates. This minimizes security gaps and supports compliance while maintaining operational continuity.

C) IT staff spending more time coordinating updates is operational. Administrative effort is necessary, but the primary risk is exposure of unpatched devices to attacks.

D) Slight system performance degradation is operational. Performance impacts from patching are temporary and minor compared to the threat of device compromise.

Enforcing patch management on all end-user devices is critical for organizational security. The most significant risk is that unpatched devices may be exploited, resulting in malware infections, data breaches, and operational disruption.

Question 129

During an audit, the IS auditor finds that cloud storage accounts are not configured with access restrictions based on user roles. Which risk is MOST significant?

A) Users may experience minor inconvenience accessing shared files
B) Sensitive data may be exposed to unauthorized individuals
C) IT staff may spend more time managing cloud storage
D) System performance may slightly degrade

Answer: B)

Explanation

Sensitive data being exposed to unauthorized individuals is the most significant risk when cloud storage accounts lack role-based access restrictions. Cloud storage often contains sensitive business information, and unrestricted access can lead to data breaches.

A) Minor inconvenience accessing shared files is operational. While usability may be affected, it is far less critical than the risk of data exposure.

B) Data exposure is a direct threat to confidentiality, integrity, and regulatory compliance. Auditors assess access controls, permissions, and role-based restrictions for cloud storage to ensure that users only access information relevant to their job functions. Lack of proper access controls increases the likelihood of insider threats, accidental data sharing, and external compromise if accounts are breached. Regulatory frameworks such as ISO 27001, GDPR, HIPAA, and PCI DSS mandate proper access management for cloud storage to protect sensitive information. Failure to enforce role-based access can result in intellectual property loss, leakage of personal data, or regulatory penalties. Implementing role-based controls, audit logging, and periodic review ensures that data access aligns with responsibilities and minimizes the risk of unauthorized access. Security best practices include least privilege enforcement, monitoring cloud activity, and using encryption to further protect sensitive data. Misconfigured cloud permissions are among the top causes of data breaches, emphasizing the importance of granular access management.

C) IT staff spending more time managing cloud storage is operational. Administrative workload is secondary to the critical risk of unauthorized data access.

D) Slight system performance degradation is operational. Performance impact is minimal, while the primary concern is the security of cloud-stored data.

Implementing role-based access controls in cloud storage is essential for maintaining data security and compliance. The most significant risk is that sensitive information may be exposed to unauthorized individuals, potentially causing breaches and regulatory consequences.

Question 130

During an audit, the IS auditor finds that security awareness training is not provided regularly to employees. Which risk is MOST significant?

A) Users may experience minor inconvenience attending training sessions
B) Employees may engage in unsafe behaviors, increasing the likelihood of social engineering attacks or security breaches
C) IT staff may spend more time addressing security incidents
D) System performance may slightly degrade

Answer: B)

Explanation

Employees engaging in unsafe behaviors, increasing the likelihood of social engineering attacks or security breaches, is the most significant risk when security awareness training is not provided regularly. Human error is one of the most common causes of security incidents, including phishing, credential disclosure, and accidental data leaks.

A) Minor inconvenience attending training sessions is operational. Temporary scheduling or participation inconvenience is negligible compared to the security risk from uninformed employees.

B) Unsafe behaviors directly threaten confidentiality, integrity, and availability. Auditors evaluate whether employees receive regular, updated security training covering phishing, password hygiene, social engineering, malware, and organizational policies. Without training, employees may inadvertently click on malicious links, reuse weak passwords, share sensitive data, or fail to recognize security threats. Regulatory frameworks such as ISO 27001, HIPAA, PCI DSS, and NIST emphasize the importance of ongoing security awareness programs to mitigate human-related risks. Lack of awareness increases the likelihood of security incidents, data breaches, and operational disruption. Training also reinforces organizational policies, reporting procedures, and incident response protocols, ensuring that employees act as an additional layer of defense rather than a vulnerability. Consistent education fosters a security-conscious culture, reduces insider threat exposure, and improves overall compliance posture. Organizations that neglect security awareness face increased susceptibility to social engineering attacks, which can bypass technical controls and result in significant financial and reputational damage.

C) IT staff spending more time addressing incidents is operational. While incident response effort may increase, the primary risk is employees inadvertently compromising security due to lack of awareness.

D) Slight system performance degradation is operational. Performance is not affected by the absence of training; the major concern is human-related security risks.

Regular security awareness training is essential for reducing human error and strengthening organizational security posture. The most significant risk is that employees may engage in unsafe behaviors, increasing the likelihood of social engineering attacks or other security breaches.

Question 131

During an audit, the IS auditor finds that database encryption keys are stored on the same server as the encrypted data. Which risk is MOST significant?

A) Users may experience minor delays accessing the database
B) Encryption may be ineffective, allowing attackers who gain server access to decrypt data easily
C) IT staff may spend more time managing encryption keys
D) System performance may slightly degrade

Answer: B)

Explanation

Encryption may be ineffective, allowing attackers who gain server access to decrypt data easily, is the most significant risk when encryption keys are stored on the same server as encrypted data. The primary purpose of encryption is to protect sensitive information even if unauthorized parties gain access to the storage medium. Storing keys alongside the encrypted data undermines this protection because an attacker can obtain both the ciphertext and the key in a single compromise.

A) Minor delays accessing the database are operational. While encryption and decryption processes may introduce latency, this is secondary compared to the risk of compromised encryption effectiveness.

B) Ineffective encryption represents a direct threat to confidentiality and integrity. Auditors evaluate cryptographic key management practices to ensure that keys are stored securely, separated from encrypted data, and managed according to organizational and regulatory standards. Secure key storage methods may include hardware security modules (HSMs), dedicated key management servers, or secure cloud-based key management services. Regulatory frameworks such as ISO 27001, PCI DSS, HIPAA, and NIST SP 800-57 mandate proper key management to prevent unauthorized decryption of sensitive data. If keys are stored on the same server, attackers who compromise the system can quickly access plaintext information, leading to data breaches, intellectual property theft, or exposure of personally identifiable information (PII). Proper key management includes key rotation, strong access controls, segregation of duties, and secure key storage. Separation of keys from encrypted data ensures that even if storage media are compromised, the encrypted information remains protected. Failure to implement secure key management significantly reduces the effectiveness of encryption and exposes organizations to regulatory penalties, operational disruption, and reputational damage.

C) IT staff spending more time managing encryption keys is an operational concern. While key management requires effort, the critical risk lies in ineffective encryption due to improper storage.

D) Slight system performance degradation is operational. Performance impact from key storage practices is minimal compared to the threat of compromised encrypted data.

Proper management and separation of encryption keys from encrypted data is essential for ensuring confidentiality. The most significant risk is that encryption becomes ineffective, allowing attackers who gain access to the server to decrypt and exploit sensitive information.

Question 132

During an audit, the IS auditor finds that remote desktop services are enabled on all servers without restricting access to specific IP addresses. Which risk is MOST significant?

A) Users may experience minor inconvenience when connecting remotely
B) Unauthorized remote access may occur, exposing critical servers to attacks
C) IT staff may spend more time managing connections
D) System performance may slightly degrade

Answer: B)

Explanation

Unauthorized remote access exposing critical servers to attacks is the most significant risk when remote desktop services are enabled without IP restrictions. Remote desktop services provide administrative access to servers, and unrestricted access increases the attack surface, making it easier for attackers to compromise critical systems.

A) Minor inconvenience is operational. While users may face minor disruptions or latency, it does not compare to the security risk of unrestricted remote access.

B) Unauthorized access is a direct threat to confidentiality, integrity, and availability. Auditors evaluate network access controls, firewall configurations, and remote access policies to ensure that administrative access is restricted to authorized IP addresses or networks. Without IP restrictions, attackers can attempt brute-force attacks, exploit vulnerabilities in remote desktop protocols, or leverage stolen credentials to gain access. Regulatory frameworks such as ISO 27001, PCI DSS, NIST, and HIPAA emphasize restricting remote access and implementing strong authentication to protect critical systems. Unrestricted access increases the likelihood of system compromise, data theft, ransomware deployment, and operational disruption. Best practices include limiting RDP exposure to trusted networks, using VPNs, enabling multi-factor authentication, and monitoring remote access activity. Failure to implement access restrictions exposes servers to external threats and insider misuse, potentially resulting in regulatory non-compliance, financial loss, and reputational harm.

C) IT staff spending more time managing connections is an operational concern. While administrative effort may increase, the primary risk lies in the potential for unauthorized access to critical servers.

D) Slight system performance degradation is operational. Performance is minimally affected by remote desktop services; the key risk is security exposure due to unrestricted access.

Restricting remote desktop access by IP or network is essential for server security. The most significant risk is unauthorized access that could compromise critical servers and sensitive data.

Question 133

During an audit, the IS auditor finds that email attachments are not scanned for malware before delivery. Which risk is MOST significant?

A) Users may experience minor inconvenience
B) Malware may be delivered to endpoints, compromising systems or data
C) IT staff may spend more time troubleshooting infections
D) System performance may slightly degrade

Answer: B)

Explanation

Malware being delivered to endpoints, compromising systems or data, is the most significant risk when email attachments are not scanned before delivery. Email is a primary vector for malware distribution, and unscanned attachments increase the likelihood of ransomware, viruses, or spyware infecting endpoints.

A) Minor inconvenience for users is operational. While scanning attachments may introduce slight delays, it is negligible compared to the risk of malware infection.

B) Endpoint compromise is a direct threat to confidentiality, integrity, and availability. Auditors evaluate email security controls, including antivirus scanning, attachment filtering, and sandboxing. Without pre-delivery scanning, malicious attachments may bypass defenses and infect multiple systems, potentially propagating malware across the network. Regulatory frameworks such as ISO 27001, PCI DSS, HIPAA, and NIST emphasize endpoint protection and email security controls to reduce malware risk. Attackers frequently leverage email attachments as an entry point, delivering ransomware, keyloggers, trojans, or phishing payloads. Failure to scan attachments undermines organizational security, increases the likelihood of data breaches, disrupts operations, and may result in regulatory non-compliance. Implementing automated malware scanning, sandboxing suspicious attachments, and educating users about safe email practices significantly reduces the risk of infection. Monitoring and logging email activity further strengthens detection capabilities and incident response readiness. Organizations that neglect attachment scanning are more vulnerable to malware incidents, potentially causing widespread operational and financial impact.

C) IT staff spending more time troubleshooting infections is operational. While infections require remediation, the critical risk is the delivery of malware due to lack of scanning.

D) Slight system performance degradation is operational. Performance impact from scanning is minimal relative to the risk of malware compromise.

Scanning email attachments before delivery is essential for endpoint security and organizational protection. The most significant risk is malware infecting systems and compromising data.

Question 134

During an audit, the IS auditor finds that no formal segregation of duties (SoD) exists in the financial application. Which risk is MOST significant?

A) Users may experience minor inconvenience when performing transactions
B) Fraud or unauthorized transactions may occur due to lack of checks and balances
C) IT staff may spend more time managing user roles
D) System performance may slightly degrade

Answer: B)

Explanation

Fraud or unauthorized transactions occurring due to lack of checks and balances is the most significant risk when no formal segregation of duties exists in financial applications. SoD is a critical internal control designed to prevent any single individual from having end-to-end control over financial transactions, thereby reducing the risk of fraud or errors.

A) Minor inconvenience when performing transactions is operational. Transaction delays or process adjustments are secondary compared to the risk of fraudulent activity.

B) Fraud and unauthorized transactions represent a direct threat to integrity, accuracy, and financial accountability. Auditors assess user role assignments, approval workflows, and internal control policies to ensure that no individual can initiate and approve the same transaction independently. Lack of SoD allows employees to manipulate financial data, misappropriate funds, or commit unauthorized transactions without detection. Regulatory standards such as SOX, ISO 27001, and PCI DSS require implementation of SoD controls to reduce the risk of fraud and support auditability. Proper SoD includes dividing responsibilities for initiating, authorizing, recording, and reconciling transactions. When these duties are not segregated, errors or fraudulent activities can remain undetected, leading to financial loss, regulatory penalties, and reputational harm. Effective SoD requires periodic review, monitoring of role assignments, and enforcement of approval workflows to maintain control and accountability. Organizations lacking SoD are more susceptible to both internal fraud and errors that can have significant operational and financial consequences.

C) IT staff spending more time managing user roles is operational. While maintaining SoD requires administrative effort, the critical risk is the potential for fraudulent or unauthorized transactions.

D) Slight system performance degradation is operational. Performance is not directly impacted; the primary concern is integrity and control over financial processes.

Formal segregation of duties is essential for financial integrity and fraud prevention. The most significant risk is that fraud or unauthorized transactions may occur due to lack of checks and balances.

Question 135

During an audit, the IS auditor finds that sensitive files are shared on a public collaboration platform without access restrictions. Which risk is MOST significant?

A) Users may experience minor inconvenience accessing files
B) Sensitive data may be exposed to unauthorized users, leading to breaches or regulatory violations
C) IT staff may spend more time monitoring file shares
D) System performance may slightly degrade

Answer: B)

Explanation

Sensitive data being exposed to unauthorized users, leading to breaches or regulatory violations, is the most significant risk when files are shared publicly without restrictions. Public collaboration platforms can make data accessible to anyone, which increases the likelihood of accidental exposure or malicious exploitation.

A) Minor inconvenience accessing files is operational. Usability challenges are not a significant risk compared to data exposure.

B) Data exposure is a direct threat to confidentiality, integrity, and regulatory compliance. Auditors review data sharing practices, access permissions, and monitoring of collaborative platforms. Unrestricted access to sensitive files may result in intellectual property theft, leakage of personally identifiable information (PII), or unauthorized modifications. Regulatory frameworks such as GDPR, HIPAA, PCI DSS, and ISO 27001 require that sensitive data be shared securely, with access controls and monitoring in place. Public sharing of sensitive information increases the likelihood of breaches, legal penalties, reputational damage, and financial loss. Implementing access restrictions, user authentication, auditing, and encryption for collaborative platforms helps protect sensitive data. Organizations must balance collaboration needs with security controls, ensuring that only authorized personnel can access confidential information. Lack of proper access controls significantly heightens the risk of data leaks and non-compliance with internal policies or legal requirements.

C) IT staff spending more time monitoring file shares is operational. While additional oversight is required, the critical risk lies in unauthorized access to sensitive data.

D) Slight system performance degradation is operational. Performance impact is minimal compared to the consequences of unprotected sensitive files.

Implementing proper access restrictions for collaborative platforms is essential for protecting sensitive data. The most significant risk is unauthorized exposure that could result in breaches, regulatory violations, and reputational harm.

Question 136

During an audit, the IS auditor finds that system logs are not centralized or monitored for anomalies. Which risk is MOST significant?

A) Users may experience minor inconvenience
B) Unauthorized activities may go undetected, compromising systems and data
C) IT staff may spend more time manually reviewing logs
D) System performance may slightly degrade

Answer: B)

Explanation

Unauthorized activities going undetected, compromising systems and data, is the most significant risk when system logs are not centralized or monitored for anomalies. Logging and monitoring are critical components of information security. Logs record user activity, system events, and potential security incidents. Centralizing logs enables organizations to detect patterns, correlate events, and respond quickly to threats.

A) Minor inconvenience for users is operational. While centralized logging may involve administrative adjustments or slight performance impacts, the risk to users is secondary compared to the potential for undetected security incidents.

B) Undetected unauthorized activities represent a direct threat to confidentiality, integrity, and availability. Auditors evaluate log management processes to ensure that logs are collected, retained, monitored, and analyzed for suspicious activity. Without centralized logging, events may be scattered across multiple systems, making it difficult to identify patterns of malicious activity. Regulatory frameworks such as ISO 27001, NIST, PCI DSS, and HIPAA require comprehensive logging and monitoring for accountability and incident detection. Undetected activities could include unauthorized access, malware propagation, data exfiltration, or configuration changes. Effective log management involves secure storage, automated alerts, periodic review, and correlation of events across systems to detect anomalies. Lack of centralized monitoring reduces visibility, delays incident detection, and impairs forensic investigations, increasing the risk of prolonged compromise. Additionally, centralized logs enable compliance reporting and support audits, helping organizations demonstrate control over their systems. Without these capabilities, malicious activity may continue undetected, causing operational disruption, financial loss, and reputational damage. Automated monitoring tools and SIEM (Security Information and Event Management) systems further enhance detection capabilities, making timely responses possible.

C) IT staff spending more time manually reviewing logs is operational. While resource-intensive, this is secondary to the primary risk of undetected unauthorized activities.

D) Slight system performance degradation is operational. Performance is minimally impacted, whereas the critical risk involves security visibility and detection.

Centralized and monitored logging is essential for security, accountability, and regulatory compliance. The most significant risk is that unauthorized activities may go undetected, compromising systems and data.

Question 137

During an audit, the IS auditor finds that password policies are not enforced for all systems. Which risk is MOST significant?

A) Users may experience minor inconvenience remembering passwords
B) Weak passwords may be exploited, leading to unauthorized access
C) IT staff may spend more time resetting passwords
D) System performance may slightly degrade

Answer: B)

Explanation

Weak passwords being exploited, leading to unauthorized access, is the most significant risk when password policies are not enforced. Passwords are a primary authentication mechanism, and weak, reused, or default passwords create vulnerabilities. Attackers often use brute-force or credential-stuffing attacks to exploit weak passwords.

A) Minor inconvenience for users remembering passwords is operational. While complex passwords may be harder to recall, this is a minor concern relative to security risks.

B) Exploitation of weak passwords represents a direct threat to confidentiality, integrity, and availability. Auditors assess password policies, including complexity requirements, expiration intervals, reuse restrictions, and enforcement mechanisms. Lack of enforcement increases the likelihood of unauthorized access to critical systems, data, and applications. Regulatory frameworks such as ISO 27001, NIST, PCI DSS, and HIPAA mandate strong password controls to mitigate the risk of unauthorized access. Compromised passwords can lead to account takeover, privilege escalation, data exfiltration, or disruption of services. Enforcing robust password policies, combined with multi-factor authentication, reduces the attack surface and strengthens access control. Failure to implement and enforce policies results in increased susceptibility to attacks, operational disruption, regulatory non-compliance, and reputational damage. Effective policies include minimum length, character complexity, periodic changes, and account lockout after repeated failed attempts. Monitoring and reviewing password compliance ensures ongoing security.

C) IT staff spending more time resetting passwords is operational. While administrative effort may increase, the primary concern is the risk of compromised access due to weak passwords.

D) Slight system performance degradation is operational. Performance is minimally affected by password policies; the critical risk lies in unauthorized access.

Enforcing password policies is essential for securing user accounts and preventing unauthorized access. The most significant risk is that weak passwords may be exploited, leading to account compromise and potential security breaches.

Question 138

During an audit, the IS auditor finds that backup procedures are not tested periodically. Which risk is MOST significant?

A) Users may experience minor inconvenience during backup operations
B) Backups may be unreliable or unusable during a system failure, leading to data loss
C) IT staff may spend more time managing backups
D) System performance may slightly degrade

Answer: B)

Explanation

Backups being unreliable or unusable during a system failure, leading to data loss, is the most significant risk when backup procedures are not tested periodically. Backups are a critical control for business continuity and disaster recovery, and untested backups may fail when needed.

A) Minor inconvenience during backup operations is operational. While backups may impact system performance or user activity temporarily, this is secondary to the potential for data loss.

B) Data loss represents a direct threat to availability and integrity. Auditors review backup policies, procedures, storage methods, and testing practices to ensure that backups can be restored reliably in the event of hardware failure, ransomware, accidental deletion, or disaster. Without regular testing, organizations may discover that backups are incomplete, corrupted, or fail to restore, resulting in loss of critical business data. Regulatory frameworks such as ISO 27001, PCI DSS, NIST, and HIPAA require effective backup and recovery mechanisms to ensure business continuity and protect sensitive information. Testing includes verifying that backup media are functional, data is complete, and recovery processes meet recovery time objectives (RTO) and recovery point objectives (RPO). Unverified backups may delay recovery, causing operational disruption, financial loss, and reputational damage. Periodic testing also identifies gaps in backup coverage, improper storage practices, or configuration errors. Organizations must document, review, and periodically validate backups to maintain operational resilience and compliance.

C) IT staff spending more time managing backups is operational. While administrative effort may increase, the critical risk is unreliable backups and potential data loss.

D) Slight system performance degradation is operational. Temporary performance impacts during backup operations are minor compared to the risk of unrecoverable data loss.

Testing backup procedures is essential to ensure data availability and organizational resilience. The most significant risk is that backups may be unreliable or unusable, resulting in critical data loss during a system failure.

Question 139

During an audit, the IS auditor finds that physical access to the data center is not restricted to authorized personnel. Which risk is MOST significant?

A) Users may experience minor inconvenience accessing the data center
B) Unauthorized personnel may access servers and network equipment, compromising data confidentiality, integrity, or availability
C) IT staff may spend more time supervising the facility
D) System performance may slightly degrade

Answer: B)

Explanation

Unauthorized personnel accessing servers and network equipment, compromising data confidentiality, integrity, or availability, is the most significant risk when physical access to the data center is not restricted. Physical security is a fundamental control for protecting IT assets and sensitive information.

A) Minor inconvenience accessing the data center is operational. While access control measures may slightly affect authorized personnel, this is secondary to the risk of unauthorized entry.

B) Physical compromise represents a direct threat to confidentiality, integrity, and availability. Auditors evaluate access control measures, such as badge systems, biometrics, security guards, surveillance cameras, and logging. Unrestricted access may allow malicious actors to steal equipment, manipulate systems, install malware, or disrupt operations. Regulatory frameworks such as ISO 27001, NIST, PCI DSS, and HIPAA require proper physical controls to prevent unauthorized access to critical systems. Physical breaches can bypass technical controls, making them particularly dangerous. Effective controls include multi-factor access, visitor logs, monitoring, and separation of sensitive areas. Unauthorized physical access can result in theft of confidential data, network compromise, or operational outages. Organizations must implement strict access controls, conduct periodic reviews of access logs, and enforce policies to limit physical access to authorized personnel only. Failure to do so increases the risk of data breaches, regulatory violations, and significant operational or financial consequences.

C) IT staff spending more time supervising the facility is operational. While monitoring requires effort, the primary risk is unauthorized physical access to critical infrastructure.

D) Slight system performance degradation is operational. Physical access controls do not directly affect system performance; the security risk is paramount.

Restricting physical access to data centers is critical for protecting sensitive data and infrastructure. The most significant risk is that unauthorized personnel may gain access, potentially compromising systems and information.

Question 140

During an audit, the IS auditor finds that security patches for web servers are not applied in a timely manner. Which risk is MOST significant?

A) Users may experience minor inconvenience
B) Web servers may be exploited, leading to unauthorized access, defacement, or data loss
C) IT staff may spend more time applying patches
D) System performance may slightly degrade

Answer: B)

Explanation

Web servers being exploited, leading to unauthorized access, defacement, or data loss, is the most significant risk when security patches are not applied in a timely manner. Web servers are often exposed to external networks, making them prime targets for attackers who exploit known vulnerabilities.

A) Minor inconvenience for users is operational. While patching may temporarily disrupt services, this is secondary to the security threat posed by unpatched web servers.

B) Exploitation represents a direct threat to confidentiality, integrity, and availability. Auditors assess patch management practices, vulnerability scanning, and update procedures to ensure that security patches are applied promptly. Attackers frequently target unpatched servers to gain unauthorized access, deface websites, or compromise sensitive data. Regulatory frameworks such as ISO 27001, NIST, PCI DSS, and HIPAA mandate timely patching to reduce exposure to known vulnerabilities. Delayed patching increases the likelihood of successful attacks, potentially resulting in data breaches, financial loss, and reputational harm. Timely patching, combined with monitoring and vulnerability management, mitigates risk and strengthens the security posture. Failure to patch exposes critical infrastructure to known exploits, often leading to preventable incidents.

C) IT staff spending more time applying patches is operational. Administrative effort is necessary but less critical than the risk of server exploitation.

D) Slight system performance degradation is operational. Performance is minimally affected, while the critical concern is securing web servers against attacks.

Timely patching of web servers is essential to protect systems and data from exploitation. The most significant risk is that unpatched servers may be compromised, resulting in unauthorized access, defacement, or data loss.