Isaca  CISA Certified Information Systems Auditor Exam  Dumps and Practice Test Questions Set 2 Q 21- 40

Visit here for our full Isaca CISA exam dumps and practice test questions.

Question 21

An organization has implemented role-based access control (RBAC) for its critical financial systems. During the audit, the IS auditor wants to ensure that access rights are assigned appropriately. Which method BEST achieves this objective?

A) Reviewing system documentation describing RBAC roles
B) Interviewing managers about access assignment practices
C) Comparing user access assignments against documented role definitions
D) Reviewing periodic access review reports

Answer: C)

Explanation

Comparing user access assignments against documented role definitions is the most direct and reliable way to ensure that RBAC is properly implemented and that access rights are consistent with the organization’s security policies. RBAC relies on predefined roles that map job responsibilities to system permissions. Correct assignment of roles ensures the principle of least privilege and prevents unauthorized access to sensitive financial information.

A) Reviewing system documentation describing RBAC roles provides understanding of role definitions, permissions, and access boundaries. Documentation gives insight into intended design and intended security controls. However, reviewing documentation alone does not indicate whether user assignments are actually aligned with those definitions. It provides theoretical understanding but no evidence of operational compliance. Users may have been assigned roles incorrectly, roles may be modified without authorization, or outdated roles may still exist. Therefore, documentation is valuable for context but insufficient as evidence of correctness.

B) Interviewing managers about access assignment practices provides insight into the procedures for granting roles and the controls in place. Managers may describe review cycles, approval processes, and segregation-of-duties controls. However, interviews are subjective and cannot verify actual role assignments. Managers may forget exceptions, misrepresent adherence, or be unaware of system-level deviations. This approach does not provide objective evidence that access rights are applied consistently with policy.

C) Comparing user access assignments against documented role definitions provides objective, verifiable evidence that the RBAC system is functioning correctly. By examining actual user accounts, assigned roles, and associated permissions, auditors can identify mismatches, unauthorized privileges, excessive access, or violations of segregation-of-duties rules. This method allows verification of both appropriateness and completeness, ensuring that the principle of least privilege is maintained and that critical financial systems are protected against unauthorized or unintended actions. Direct comparison enables identification of anomalies that could result from human error, misconfiguration, or system flaws. This approach is considered the most reliable for assessing operational effectiveness.

D) Reviewing periodic access review reports offers evidence of historical oversight activities and provides insight into whether access reviews are performed. However, these reports are secondary evidence and may not reflect the current status of role assignments. They depend on accuracy and timeliness, and any delay or omission in reporting may leave gaps. Reports are useful for supplemental validation but do not replace direct verification.

By analyzing all alternatives, the approach that provides direct, verifiable, and comprehensive evidence of role-based access compliance is the comparison of user assignments against the defined roles. This method ensures that access is granted appropriately and that RBAC policies are effectively enforced.

Question 22

During an audit of an organization’s IT change management process, the IS auditor notes that emergency changes are frequently applied without proper approval. What is the MOST significant risk?

A) Configuration inconsistencies across environments
B) Delays in deployment of planned changes
C) Unauthorized or risky changes causing system failures
D) Increased documentation workload for the IT team

Answer: C)

Explanation

Unauthorized or risky changes causing system failures represent the most significant risk when emergency changes are implemented without proper approval. Change management controls exist to ensure that all modifications to IT systems are planned, tested, approved, and documented to prevent operational disruption and maintain system integrity.

A) Configuration inconsistencies across environments may result from unsanctioned changes. If emergency changes are applied haphazardly, development, testing, and production environments may become misaligned. These inconsistencies can complicate troubleshooting, reduce predictability of system behavior, and impair standard operations. However, while undesirable, they do not pose as immediate a threat as the possibility of operational disruption due to an improperly applied change. Configuration inconsistencies are secondary symptoms rather than the direct risk to system availability or integrity.

B) Delays in deployment of planned changes are a procedural impact that may occur when emergency changes take precedence. While delays can affect project schedules, business initiatives, and planned updates, they do not directly threaten system security or stability. Delays are an administrative concern, not a primary operational or security risk.

C) Unauthorized or risky changes causing system failures represent the core threat. Emergency changes bypass standard approvals, testing, and validation steps. This increases the likelihood of errors, misconfigurations, service disruptions, security vulnerabilities, or data corruption. Systems may fail, resulting in downtime, loss of data, or service unavailability. Without approval and oversight, changes may conflict with other system dependencies, violate compliance requirements, or inadvertently introduce security weaknesses. The absence of controls in emergency situations removes safeguards that normally mitigate risk, making failure highly probable. This is the most critical concern for the organization and the primary focus for auditors.

D) Increased documentation workload for the IT team is a minor operational inconvenience. While bypassing formal procedures may require retroactive documentation, this is not a systemic threat to system integrity, confidentiality, or availability. Administrative overhead is a secondary concern relative to the risk of failure or unauthorized modifications.

Emergency changes without proper approvals undermine the control framework designed to maintain system reliability, integrity, and security. This situation heightens the probability of errors or failures, making operational disruption the most significant risk.

Question 23

An organization uses cloud services for storing sensitive customer data. During an audit, the IS auditor wants to evaluate whether access to cloud resources is adequately restricted. Which approach BEST achieves this objective?

A) Reviewing the cloud provider’s access control policies
B) Interviewing IT staff responsible for cloud administration
C) Examining actual user accounts and permissions within the cloud environment
D) Reviewing security awareness training records for employees

Answer: C)

Explanation

Examining actual user accounts and permissions within the cloud environment provides the most direct and reliable evidence of whether access restrictions are effectively enforced. Access control is a primary security measure to prevent unauthorized access, and direct verification ensures compliance with internal policies and regulatory requirements.

A) Reviewing the cloud provider’s access control policies gives an understanding of what security measures the provider offers, such as role-based access, identity management, and privileged account controls. While this information is useful for understanding potential safeguards, it does not guarantee that the organization has implemented them correctly or that actual user access aligns with internal requirements. Documentation describes intended functionality but does not verify operational effectiveness.

B) Interviewing IT staff responsible for cloud administration provides insight into management practices, assignment procedures, and administrative oversight. Staff may explain how accounts are provisioned, de-provisioned, or monitored. However, interviews are subjective and may not reflect actual configurations or anomalies. Staff recollections can be incomplete, and discrepancies between stated practice and system reality may exist.

C) Examining actual user accounts and permissions within the cloud environment provides objective, empirical evidence. Auditors can determine whether users have appropriate access based on roles and responsibilities, verify that inactive or terminated accounts are disabled, and confirm that privileged accounts are controlled and monitored. This method enables detection of excessive privileges, misassigned roles, unauthorized access, or policy violations. Direct inspection ensures that access restrictions are implemented as intended and are consistent with internal security objectives. This approach is considered the strongest evidence for assessing cloud access controls.

D) Reviewing security awareness training records ensures that staff understand their responsibilities regarding access and data protection. While important for compliance and risk awareness, training alone does not confirm that access restrictions are effectively enforced in the cloud environment. Training supports awareness but cannot replace technical verification.

Direct examination of accounts and permissions in the cloud environment provides auditors with concrete evidence that access control measures are operationally effective. This method confirms that sensitive customer data is protected against unauthorized access, making it the most reliable evaluation approach.

Question 24

An organization wants to ensure the integrity of critical financial transactions processed through an automated system. Which control BEST achieves this objective?

A) Implementing input validation routines
B) Performing reconciliations between system records and source documents
C) Requiring managerial approval for all transactions
D) Conducting periodic security awareness training

Answer: B)

Explanation

Performing reconciliations between system records and source documents directly ensures that all financial transactions are accurately recorded, complete, and valid. Reconciliations provide evidence of operational integrity and serve as a control to detect discrepancies, errors, or fraudulent activity.

A) Implementing input validation routines helps prevent data entry errors and ensures that transaction data meets predefined criteria. While input validation is important for reducing errors, it primarily addresses the quality of data entry rather than verifying that the system correctly processes and records transactions. Input validation alone cannot confirm the accuracy of all processed transactions.

B) Performing reconciliations between system records and source documents provides an objective mechanism to verify transaction integrity. This process ensures that transactions processed in the automated system match the originating records, such as invoices, purchase orders, or payment requests. Reconciliation detects missing, duplicate, or incorrect entries, providing auditors with concrete evidence that the system faithfully reflects underlying financial events. It also helps identify errors or fraudulent activity that may have bypassed other controls. This method directly addresses the goal of maintaining financial accuracy and integrity, making it the most effective control.

C) Requiring managerial approval for all transactions introduces a supervisory layer to prevent unauthorized or inappropriate activity. While approvals help mitigate the risk of deliberate fraud or inappropriate actions, they do not verify that the system processes transactions correctly or that recorded transactions match source documents. Approval controls complement reconciliation but cannot replace it as the primary measure for integrity verification.

D) Conducting periodic security awareness training educates staff about security practices, risks, and organizational policies. While beneficial for reducing human error and promoting compliance, training does not directly ensure transaction integrity. It serves as a preventative and educational control rather than a verification mechanism.

Reconciling system records with source documents provides auditors with empirical evidence of transaction accuracy, completeness, and reliability. This approach directly addresses the integrity objective, confirming that the automated system faithfully processes financial events.

Question 25

During an audit, the IS auditor discovers that critical IT systems do not have formal incident response plans. What is the MOST significant risk?

A) Delayed response to security incidents
B) Increased IT support workload
C) Reduced system performance
D) Higher software licensing costs

Answer: A)

Explanation

Delayed response to security incidents is the most significant risk when formal incident response plans are absent. Incident response plans provide structured procedures for detecting, analyzing, containing, mitigating, and recovering from security events. Their absence leaves organizations vulnerable to prolonged exposure, operational disruption, and data loss.

A) Delayed response to security incidents is critical because without formal procedures, staff may not know how to prioritize actions, coordinate with stakeholders, communicate effectively, or contain incidents. This delay can increase the impact of breaches, allow threats to propagate, cause extended downtime, or result in the loss or compromise of sensitive data. Lack of planning also impedes evidence collection and forensic investigation, potentially hindering legal or regulatory compliance. Timely response is essential to limit operational, financial, and reputational damage.

B) Increased IT support workload may occur as staff attempt to handle incidents without structured guidance. While this adds operational pressure, it is secondary to the core risk of delayed detection, containment, and recovery. Workload alone does not endanger system security or business continuity.

C) Reduced system performance is unlikely to result directly from the absence of formal incident response plans. Performance issues are typically related to system architecture, resource allocation, or workload management. While incidents may affect performance if not addressed promptly, the key risk is the delay in addressing the root cause rather than performance degradation itself.

D) Higher software licensing costs are not directly related to the presence or absence of incident response plans. Licensing costs are administrative and financial considerations, not primary operational or security risks associated with incident handling.

The absence of formal incident response procedures creates uncertainty in addressing security events, resulting in delayed containment, analysis, and mitigation. Delayed response increases exposure to threats, amplifies potential damage, and reduces organizational resilience, making it the most significant risk.

Question 26

During an audit of an organization’s disaster recovery (DR) program, the IS auditor finds that backup sites are located within the same geographic area as the primary site. What is the MOST significant risk?

A) Increased recovery time due to data replication delays
B) Simultaneous disruption of primary and backup sites
C) Higher operational costs for maintaining multiple sites
D) Complex coordination during failover testing

Answer: B)

Explanation

Simultaneous disruption of primary and backup sites is the most significant risk when disaster recovery sites are located in the same geographic area. The purpose of a disaster recovery program is to ensure that critical systems can continue operations or be restored promptly following a catastrophic event. Geographic separation reduces the risk of a single event, such as natural disasters, fires, floods, or regional power outages, impacting both primary and secondary sites.

A) Increased recovery time due to data replication delays is a concern but not necessarily tied to geographic proximity. Replication delays can occur due to bandwidth limitations, technology constraints, or configuration issues. While important for meeting recovery time objectives (RTOs), replication delays are more operational and can be mitigated through technical solutions like incremental replication or improved networking. They do not pose as immediate a threat as simultaneous site disruption.

B) Simultaneous disruption of primary and backup sites is the primary risk because placing both sites within the same area exposes them to common environmental threats. For example, an earthquake, hurricane, or utility failure affecting the region could render both sites unavailable, leaving the organization without access to critical systems and data. This defeats the purpose of having a disaster recovery site, as the DR plan assumes continuity from a site unaffected by the primary site’s disaster. The lack of geographic diversity compromises business continuity, potentially leading to extended downtime, data loss, operational disruption, financial impact, and reputational damage. This risk is critical for auditors to highlight because it undermines the fundamental principle of disaster recovery planning.

C) Higher operational costs for maintaining multiple sites are an administrative and financial concern. While cost management is important, the financial impact is secondary to operational risk. Even if costs are elevated, the primary risk remains that both sites could be simultaneously affected, which is a more severe threat to business continuity than cost considerations.

D) Complex coordination during failover testing is a procedural challenge. Testing across multiple sites may require careful planning, scheduling, and communication. While it may add complexity to testing exercises, this concern is operational rather than strategic. The primary threat arises from the inability of the DR site to function independently in the event of a real disaster, which is far more impactful than testing complexity.

Geographic separation is a critical principle in disaster recovery planning. Without it, organizations remain vulnerable to regional disasters, defeating the purpose of redundancy. The risk of simultaneous site disruption represents the most significant threat, potentially leaving the organization unable to continue operations or recover critical data during a disaster.

Question 27

An IS auditor is evaluating an organization’s antivirus program. Which control BEST ensures that all endpoints are protected against known malware?

A) Reviewing antivirus vendor marketing materials
B) Checking that signature files are up to date and automatically distributed
C) Interviewing IT staff about antivirus procedures
D) Examining endpoint hardware specifications

Answer: B)

Explanation

Checking that signature files are up to date and automatically distributed ensures that all endpoints have current protection against known malware. Antivirus systems rely on updated signatures to detect threats effectively, and automated distribution ensures that all devices receive updates in a timely manner.

A) Reviewing antivirus vendor marketing materials provides insight into product capabilities, supported platforms, and theoretical protection. However, marketing materials do not confirm actual implementation or the operational status of antivirus programs. They describe potential functionality, not real-world deployment or effectiveness.

B) Ensuring that signature files are current and automatically distributed provides concrete evidence that protection is actively maintained across endpoints. Signature updates allow the antivirus system to detect and mitigate known threats. Automation reduces the risk of human error, ensures timely deployment to all devices, and supports continuous protection without manual intervention. This control directly addresses the risk that endpoints could be exposed due to outdated definitions, making it the most effective method for ensuring protection.

C) Interviewing IT staff about antivirus procedures provides information on intended processes, update frequency, and compliance expectations. While useful for understanding organizational practices, interviews are subjective and cannot confirm that updates are applied consistently across all devices. Staff may misrepresent practices or omit exceptions.

D) Examining endpoint hardware specifications verifies system capabilities but does not ensure that antivirus software is properly configured, updated, or running. Hardware suitability is necessary for deployment but does not guarantee operational protection.

Direct verification of signature currency and automated distribution provides objective evidence that antivirus controls function effectively across the enterprise. This approach ensures that endpoints remain protected from known threats and reduces the likelihood of malware infection.

Question 28

An organization plans to implement a new enterprise resource planning (ERP) system. The IS auditor wants to ensure proper segregation of duties (SoD) within the system. Which approach BEST achieves this objective?

A) Reviewing the ERP vendor’s recommended role matrix
B) Interviewing department heads about their responsibilities
C) Testing user roles and transaction capabilities within the ERP system
D) Reviewing employee job descriptions

Answer: C)

Explanation

Testing user roles and transaction capabilities within the ERP system provides direct, verifiable evidence that segregation of duties is implemented and enforced. SoD is a key internal control to prevent fraud, errors, and unauthorized activities by ensuring that critical functions are divided among different individuals.

A) Reviewing the ERP vendor’s recommended role matrix provides guidance on how roles can be assigned to achieve SoD. However, vendor recommendations may not reflect the organization’s actual implementation. Customizations, exceptions, and operational deviations can lead to conflicts that the matrix alone cannot reveal.

B) Interviewing department heads about their responsibilities provides insight into intended duties and organizational practices. While useful for context, interviews are subjective and cannot confirm whether system roles prevent conflicts or inappropriate access. Managers may be unaware of actual system configurations or exceptions.

C) Testing user roles and transaction capabilities directly verifies that the system enforces SoD. Auditors can simulate transactions, attempt role combinations, and check whether the system prevents conflicting functions from being performed by the same user. This approach identifies operational gaps, misconfigurations, or weaknesses in control enforcement. Direct testing provides objective evidence of whether the ERP system maintains adequate segregation of duties, making it the most effective audit method.

D) Reviewing employee job descriptions provides information on organizational responsibilities but does not confirm that ERP roles align with duties or prevent conflicts. Job descriptions alone cannot verify operational control effectiveness or system enforcement of SoD.

Direct role and transaction testing ensures that critical functions are segregated, conflicts are prevented, and organizational controls are enforced within the ERP system. This method provides auditors with objective, actionable evidence.

Question 29

An IS auditor finds that the organization lacks a formal vulnerability management process. Which risk is MOST significant?

A) Systems may run slowly due to outdated software
B) Vulnerabilities may be exploited, leading to unauthorized access or data loss
C) IT staff may spend more time manually patching systems
D) Software licenses may be underutilized

Answer: B)

Explanation

Vulnerabilities may be exploited, leading to unauthorized access or data loss, represents the most significant risk when a formal vulnerability management process is absent. Vulnerability management ensures that known security weaknesses are identified, assessed, prioritized, and remediated promptly. Without a structured process, the organization may remain exposed to threats, allowing attackers to compromise systems, steal data, or disrupt operations.

A) Systems running slowly due to outdated software is a performance issue rather than a primary security concern. While outdated software can affect operational efficiency, it does not directly result in data compromise, unauthorized access, or regulatory breaches.

B) Exploitation of vulnerabilities represents the core security threat. Attackers often target unpatched or misconfigured systems to gain unauthorized access, escalate privileges, or extract sensitive information. Without formal management, critical vulnerabilities may remain unidentified, remediation may be delayed, and risk exposure may be elevated. This could lead to financial loss, reputational damage, operational disruption, and regulatory non-compliance. The absence of vulnerability management directly increases the likelihood of successful cyberattacks.

C) IT staff spending more time manually patching systems is an operational burden rather than a strategic security threat. While it may reduce efficiency, the main concern is not the effort expended but the risk posed by unmitigated vulnerabilities.

D) Software licenses being underutilized is a financial and administrative concern unrelated to security risk. It does not impact system confidentiality, integrity, or availability.

A structured vulnerability management program provides timely identification, assessment, and remediation of risks, reducing the likelihood of exploitation. The absence of such a program leaves systems exposed, making unauthorized access or data compromise the most critical risk.

Question 30

During an audit, the IS auditor finds that system logs are not reviewed regularly. Which risk is MOST significant?

A) System performance may degrade unnoticed
B) Security incidents may go undetected
C) IT staff may be unaware of hardware failures
D) Storage space may be consumed inefficiently

Answer: B)

Explanation

Security incidents may go undetected is the most significant risk when system logs are not reviewed regularly. Logs capture critical events, user activity, system changes, and security alerts. Regular log review enables detection of unauthorized access, anomalous activity, policy violations, or potential attacks.

A) System performance degradation may be identified through logs, but performance monitoring is a secondary concern. While important, it does not pose as immediate a threat as undetected security incidents that could compromise data or systems.

B) Security incidents going undetected is critical because logs provide the primary evidence for identifying breaches, malicious activity, or operational anomalies. Failure to review logs delays detection, allows threats to persist, and increases the potential impact of attacks. Organizations may miss early warning signs, enabling attackers to escalate privileges, exfiltrate sensitive data, or disrupt operations. Timely log review is essential for incident detection, response, and forensic investigation. This risk directly affects confidentiality, integrity, and availability, making it the most significant concern for auditors.

C) IT staff being unaware of hardware failures is a concern that may impact availability. However, the absence of log review primarily threatens security monitoring. Hardware monitoring may use separate tools, and although logs can help identify failures, the risk to security is higher.

D) Storage space being consumed inefficiently is an administrative concern. While inefficient logging may impact storage costs, it does not directly compromise security or business operations.

Regular review of system logs is essential for identifying and responding to security incidents. Failure to do so creates blind spots, leaving the organization vulnerable to attacks. Undetected security incidents are the most critical risk arising from insufficient log monitoring.

Question 31

An organization has implemented a mobile device management (MDM) solution for corporate smartphones and tablets. During the audit, the IS auditor wants to ensure that sensitive data on mobile devices is adequately protected. Which method BEST achieves this objective?

A) Reviewing MDM vendor documentation for data protection features
B) Interviewing employees about mobile device security practices
C) Testing encryption, remote wipe, and access controls on mobile devices
D) Examining mobile device usage policies

Answer: C)

Explanation

Testing encryption, remote wipe, and access controls on mobile devices provides direct and objective evidence that the MDM solution is functioning as intended and that sensitive data is protected in practice. Mobile devices often store critical corporate information, and their loss or compromise can result in data breaches, regulatory violations, and reputational damage. Direct testing confirms operational effectiveness, rather than relying on theoretical or procedural evidence.

A) Reviewing MDM vendor documentation provides an overview of features such as encryption, remote wipe, access restrictions, and compliance reporting. While this documentation is useful for understanding capabilities and configurations, it does not confirm that the organization has implemented these features correctly or consistently across all devices. Documentation reflects intended functionality but cannot verify actual operation.

B) Interviewing employees about mobile device security practices can provide insight into awareness, compliance with policies, and perceived security measures. Employees may describe password use, device locking, or reporting procedures. However, interviews are subjective and may not accurately reflect real-world device configurations or compliance. Employees may overestimate their adherence to security practices, misunderstand features, or be unaware of configuration gaps.

C) Testing encryption, remote wipe, and access controls on devices allows auditors to verify that data at rest is protected through strong encryption, that devices can be remotely wiped in case of loss or theft, and that unauthorized access is prevented by PINs, biometrics, or other authentication mechanisms. Testing can identify misconfigurations, inconsistent policy enforcement, or vulnerabilities such as weak passwords, disabled encryption, or incomplete remote wipe functionality. This method provides concrete evidence that controls work as intended, which is critical for protecting sensitive data and mitigating mobile device risks.

D) Examining mobile device usage policies provides guidance on acceptable use, security requirements, and employee responsibilities. While policies are important for setting expectations and compliance standards, they do not demonstrate actual implementation. Policies without verification cannot ensure that controls are applied consistently or effectively across the device population.

Direct testing of MDM features provides auditors with verifiable evidence of operational effectiveness, ensuring sensitive data on mobile devices is adequately protected against unauthorized access, loss, or theft.

Question 32

During an audit of the IT governance framework, the IS auditor finds that strategic IT objectives are not aligned with business objectives. Which risk is MOST significant?

A) IT projects may exceed their budgets
B) IT initiatives may not support organizational goals
C) IT staff may be underutilized
D) Technology investments may become outdated

Answer: B)

Explanation

IT initiatives failing to support organizational goals represent the most significant risk when strategic IT objectives are not aligned with business objectives. IT governance is designed to ensure that technology investments, processes, and projects contribute effectively to business strategy. Misalignment can result in wasted resources, missed opportunities, operational inefficiencies, and competitive disadvantage.

A) IT projects exceeding their budgets is an operational risk and may result from poor planning, scope creep, or resource mismanagement. While significant, budget overruns are secondary to strategic misalignment because a project can be on budget yet fail to deliver meaningful business value. Budget issues are often symptomatic rather than a direct reflection of IT-business alignment.

B) IT initiatives not supporting organizational goals is the primary concern. If IT efforts do not contribute to strategic objectives, the organization may invest in systems or services that fail to generate intended benefits. Misaligned projects can waste resources, divert attention from critical business needs, and reduce overall efficiency. Strategic misalignment may also lead to stakeholder dissatisfaction, hinder organizational performance, and create challenges for regulatory compliance. Auditors consider alignment a critical control because it ensures that IT initiatives provide measurable value and support enterprise priorities.

C) IT staff being underutilized is a human resources issue that can affect efficiency and morale. While important, underutilization does not inherently compromise strategic goals or organizational performance. Misalignment is a more critical risk because it directly affects decision-making and value realization from IT investments.

D) Technology investments becoming outdated is a risk associated with planning, procurement, and lifecycle management. While outdated technology may affect operational efficiency, the core concern is whether IT initiatives support strategic objectives. Technology obsolescence is secondary to misalignment between IT and business priorities.

Ensuring that IT objectives align with business objectives is fundamental for maximizing investment value, optimizing processes, and supporting enterprise strategy. Misalignment threatens organizational success and is the most significant risk in IT governance evaluations.

Question 33

An organization implements cloud-based email services but does not enforce strong password policies or multifactor authentication. Which risk is MOST significant?

A) Email performance may degrade
B) Unauthorized access to email accounts and sensitive information
C) Cloud service fees may increase unexpectedly
D) Employees may forget their passwords frequently

Answer: B)

Explanation

Unauthorized access to email accounts and sensitive information is the most significant risk when strong passwords and multifactor authentication are not enforced. Email systems often contain confidential data, financial information, and sensitive communications. Weak authentication increases the likelihood of account compromise, data leakage, phishing, and targeted attacks.

A) Email performance degradation may occur due to system load or network issues but is unrelated to password strength or authentication. While performance issues affect usability, they do not represent the primary threat associated with weak authentication.

B) Unauthorized access is the primary security concern. Weak or reused passwords make accounts susceptible to brute-force attacks, credential stuffing, and phishing. Without multifactor authentication, even stolen credentials allow attackers to access sensitive emails, potentially leading to data breaches, financial fraud, regulatory non-compliance, or reputational damage. Authentication weaknesses remove a key layer of protection, leaving critical data exposed.

C) Cloud service fees increasing unexpectedly is a financial or administrative issue. While cost management is important, it does not pose an immediate threat to security or confidentiality of email content.

D) Employees forgetting passwords frequently may cause minor inconvenience and increase support requests but does not create a significant security risk. In fact, weaker passwords are often chosen to avoid forgetting, which further increases vulnerability.

Strong password policies combined with multifactor authentication are fundamental controls for protecting cloud email systems. Lack of these controls exposes sensitive data to unauthorized access, which is the most significant risk.

Question 34

During an audit of network security, the IS auditor finds that firewalls are configured using default rules and settings. Which risk is MOST significant?

A) Network performance may be slower than expected
B) Unauthorized access and exploitation of network resources
C) Firewalls may require more frequent software updates
D) IT staff may spend more time monitoring traffic

Answer: B)

Explanation

Unauthorized access and exploitation of network resources is the most significant risk when firewalls are configured using default rules and settings. Firewalls are a primary line of defense for controlling inbound and outbound traffic. Default configurations often allow unnecessary access, use default credentials, or fail to implement best practice security measures, making the network vulnerable to attacks.

A) Network performance degradation may occur due to inefficient rule sets or resource constraints, but performance concerns are secondary to the risk of security breaches. While important for operational efficiency, degraded performance does not compromise confidentiality, integrity, or availability to the same extent as unauthorized access.

B) Unauthorized access is the core threat. Default rules may permit open ports, allow unnecessary services, or fail to restrict critical traffic. Attackers can exploit these weaknesses to gain unauthorized access, disrupt operations, exfiltrate sensitive data, or launch attacks on other systems. Default configurations may also expose the network to known vulnerabilities, making it easier for malicious actors to compromise security. This risk directly threatens system integrity, data confidentiality, and business continuity, making it the most significant concern for auditors.

C) Firewalls requiring more frequent software updates is an operational consideration. While keeping software up to date is important for addressing vulnerabilities, the immediate risk posed by misconfigured rules outweighs the need for update frequency. Updates alone cannot mitigate inherent misconfiguration risks.

D) IT staff spending more time monitoring traffic is an operational burden but does not address the direct threat posed by default settings. Increased monitoring may detect some issues, but it cannot prevent exploitation due to insecure default rules.

Ensuring firewalls are configured with secure, customized rules is essential for protecting network resources. Default settings compromise security and expose critical systems to unauthorized access, making this the most significant risk.

Question 35

An organization uses third-party vendors for critical IT services but does not formally assess vendor risk. Which risk is MOST significant?

A) Vendors may charge higher fees than initially agreed
B) Critical services may be disrupted due to vendor failures
C) Vendors may require additional training for staff
D) Vendor contracts may contain complex legal language

Answer: B)

Explanation

Critical services may be disrupted due to vendor failures is the most significant risk when vendor risk is not formally assessed. Outsourcing critical IT functions introduces dependency on third-party performance, reliability, and security. Without formal risk assessment, the organization cannot identify, mitigate, or plan for vendor-related operational or security risks.

A) Vendors charging higher fees is a financial concern but does not immediately threaten operational continuity or security. Financial impact is important but secondary compared to the risk of service disruption.

B) Disruption of critical services represents the primary operational risk. Vendor failures due to technical issues, security breaches, financial instability, or insufficient staffing can interrupt essential services, affecting business operations, system availability, and potentially customer trust. Formal vendor risk assessments allow organizations to evaluate service reliability, contingency planning, disaster recovery, and compliance adherence, minimizing the likelihood of unanticipated disruptions. Auditors consider this the most significant risk because it directly impacts business continuity.

C) Vendors requiring additional training for staff is a procedural or administrative consideration. While it may affect efficiency, it does not threaten the delivery of critical services in the same immediate way as vendor failure.

D) Vendor contracts containing complex legal language is a contractual concern that may complicate negotiations or liability determination. While legal clarity is important, it does not pose the operational threat that service disruption does.

Formal vendor risk assessment ensures organizations identify, evaluate, and mitigate risks associated with third-party providers. Without this, reliance on external vendors exposes critical IT services to significant disruption, making it the most pressing concern.

Question 36

During an audit of database security, the IS auditor finds that database administrators have unrestricted access to production databases. Which risk is MOST significant?

A) Database performance may be reduced
B) Unauthorized changes, data corruption, or data theft
C) Database backups may take longer
D) Database administrators may be overworked

Answer: B)

Explanation

Unauthorized changes, data corruption, or data theft represent the most significant risk when database administrators (DBAs) have unrestricted access to production databases. DBAs inherently possess extensive privileges, allowing them to create, modify, or delete data and configurations. Without proper restrictions, accountability, or segregation of duties, this access can lead to intentional or accidental compromise of critical data, affecting business operations, regulatory compliance, and organizational reputation.

A) Database performance reduction is a potential operational issue if administrators make untested changes, execute heavy queries, or misconfigure parameters. While this can impact system efficiency, it is less critical than the risk of intentional or unintentional data compromise. Performance degradation may be temporary and fixable, but unauthorized access can have lasting consequences including financial loss, legal implications, or irrecoverable data.

B) Unauthorized changes, data corruption, or data theft constitute a direct threat to confidentiality, integrity, and availability—the three pillars of information security. Unrestricted access enables DBAs to bypass controls, manipulate records, and introduce vulnerabilities. Intentional actions may include fraud, sabotage, or unauthorized disclosure of sensitive customer or financial information. Accidental actions can occur due to mistakes or misconfigurations. Both scenarios can result in non-compliance with regulations such as GDPR, SOX, or HIPAA, expose the organization to fines, and undermine trust in IT systems. The potential damage to critical business operations and organizational reputation makes this the most significant risk.

C) Database backups taking longer is an operational inefficiency that may result from heavy administrative activity or poorly scheduled maintenance. While relevant for planning and performance, it does not compromise security or data integrity directly. Backup delays are secondary and generally manageable, making them less significant than the direct risk of unauthorized access.

D) Database administrators being overworked may increase the likelihood of mistakes, configuration errors, or delayed maintenance. While this can indirectly increase risk, the root issue is access privileges rather than workload. Properly restricted access combined with workload management would mitigate human error, whereas unrestricted privileges inherently create a high-risk environment regardless of workload.

In conclusion, unrestricted DBA access poses the most critical risk because it directly threatens data security and integrity. Auditors prioritize evidence of access restrictions, segregation of duties, logging of administrative actions, and periodic access reviews to mitigate this threat. Proper controls ensure accountability, reduce opportunities for misuse, and protect critical business data.

Question 37

An organization uses automated systems for processing payroll. The IS auditor finds that system changes are not consistently tested before deployment. Which risk is MOST significant?

A) Employees may receive delayed salary payments
B) Errors in payroll processing may result in overpayments or underpayments
C) Payroll system may generate additional reports unnecessarily
D) IT staff may require additional training on system changes

Answer: B)

Explanation

Errors in payroll processing, resulting in overpayments or underpayments, represent the most significant risk when system changes are not consistently tested before deployment. Payroll affects employee compensation directly and is tightly regulated by labor laws, tax regulations, and compliance requirements. Untested changes can introduce functional defects, miscalculations, or processing failures that lead to financial inaccuracies.

A) Delayed salary payments are a potential operational impact if system changes disrupt the payroll cycle. While important for employee satisfaction and morale, delays can often be corrected with manual interventions. This risk is significant but less critical than financial errors that may trigger compliance issues or financial loss.

B) Errors in payroll processing are a critical risk because they directly impact employees’ financial compensation, statutory reporting, and organizational compliance. Untested changes may produce miscalculations in deductions, benefits, taxes, or gross/net pay. Overpayments may result in financial loss, requiring recovery efforts, while underpayments may lead to employee dissatisfaction, legal claims, and regulatory penalties. Payroll errors may also affect tax filings, social security contributions, and other statutory obligations, increasing the risk of fines or audits. Since payroll is a high-volume, high-impact operation, errors can have wide-ranging consequences affecting both employees and the organization, making this the most significant risk.

C) Payroll systems generating additional reports unnecessarily is a minor operational issue. While it may affect efficiency and resource utilization, it does not pose a critical risk to financial accuracy, compliance, or employee trust.

D) IT staff requiring additional training on system changes may improve efficiency or reduce human error. However, training gaps are an indirect risk, whereas the primary concern is the immediate financial impact caused by untested system changes. Proper testing mitigates the potential for errors regardless of staff training levels.

Consistent testing of payroll system changes ensures that calculations are accurate, statutory compliance is maintained, and operational continuity is preserved. Auditors prioritize evidence of test plans, controlled deployment, and validation procedures to mitigate financial and compliance risks.

Question 38

An organization has recently migrated critical applications to a cloud environment. The IS auditor wants to evaluate whether access control policies are effectively enforced. Which method BEST achieves this objective?

A) Reviewing cloud provider’s documentation for access control features
B) Interviewing IT staff about access management procedures
C) Testing user accounts and permissions in the cloud environment
D) Reviewing security awareness training records for employees

Answer: C)

Explanation

Testing user accounts and permissions in the cloud environment provides direct evidence that access controls are properly implemented and enforced. In a cloud setting, misconfigured access can expose sensitive data, allow unauthorized actions, and undermine compliance requirements. Direct testing ensures that users have appropriate privileges and that segregation-of-duties controls are maintained.

A) Reviewing cloud provider documentation provides insight into available access control mechanisms, such as role-based access, identity management, and conditional access. While informative, documentation alone cannot confirm whether the organization has properly configured or enforced these controls. Vendor documentation represents potential capabilities, not operational effectiveness.

B) Interviewing IT staff provides understanding of intended access procedures, assignment workflows, and monitoring practices. While interviews can highlight awareness and procedural knowledge, they are subjective and may not reflect actual permissions, misconfigurations, or unauthorized accounts. Staff may also be unaware of exceptions or outdated configurations.

C) Testing user accounts and permissions allows auditors to verify operational enforcement of access controls. This includes confirming that users cannot access unauthorized resources, verifying role assignments, ensuring inactive accounts are disabled, and assessing compliance with organizational policies. Testing can detect privilege escalation, misconfigured roles, or inappropriate access to sensitive information. Direct verification provides objective, repeatable evidence of access control effectiveness, making it the most reliable method for evaluating cloud security.

D) Reviewing security awareness training records demonstrates that employees understand their responsibilities regarding access and information security. While training supports proper behavior and policy adherence, it does not ensure that access controls are technically enforced or correctly configured in the cloud environment.

Direct testing of cloud user accounts and permissions provides empirical evidence of access control enforcement. This method confirms that only authorized users can access critical applications, which is essential for security and compliance in a cloud environment.

Question 39

During an audit, the IS auditor finds that system changes are applied in production without formal approval or documentation. Which risk is MOST significant?

A) Unauthorized or erroneous changes causing operational disruption
B) Increased administrative workload for IT staff
C) Delays in project completion
D) Reduced system performance due to frequent updates

Answer: A)

Explanation

Unauthorized or erroneous changes causing operational disruption represent the most significant risk when system modifications are implemented without formal approval or documentation. Change management controls are designed to ensure that changes are properly evaluated, tested, authorized, and recorded to prevent system failures, data loss, or security incidents.

A) Unauthorized or erroneous changes threaten system stability and integrity. Changes applied without oversight may conflict with existing configurations, introduce bugs, or violate security policies. These changes can result in service downtime, financial loss, regulatory violations, or reputational damage. The lack of formal approval removes accountability, increasing the likelihood of errors or malicious activity. This is the most critical risk because it directly affects business operations and the organization’s ability to maintain reliable IT services.

B) Increased administrative workload for IT staff is a secondary concern. While untracked changes may require additional troubleshooting or retrospective documentation, it does not pose an immediate operational threat. The key issue is system disruption and risk exposure, not administrative burden.

C) Delays in project completion are procedural concerns that may result from uncoordinated changes or conflict resolution. While important for planning, this risk is secondary to the direct operational and security implications of unauthorized changes.

D) Reduced system performance due to frequent updates is an operational consideration. Performance degradation may occur but is less critical than the risk of service disruption or security incidents caused by unapproved changes.

Effective change management ensures that modifications are authorized, documented, and tested, reducing the likelihood of operational disruptions. The primary risk is the introduction of unauthorized or erroneous changes that compromise system reliability and security.

Question 40

An IS auditor is reviewing the organization’s incident response process. The auditor finds that incidents are not formally classified or prioritized. Which risk is MOST significant?

A) Security incidents may go unresolved or escalate unnecessarily
B) IT staff may spend excessive time documenting incidents
C) Incidents may generate inaccurate reports for management
D) Users may experience temporary inconvenience

Answer: A)

Explanation

Security incidents going unresolved or escalating unnecessarily represents the most significant risk when formal classification or prioritization is absent. Incident classification allows organizations to allocate resources effectively, respond appropriately to threats, and contain risks before they escalate. Without prioritization, critical incidents may be delayed, and minor events may consume disproportionate resources, compromising security and operational continuity.

A) Security incidents going unresolved or escalating unnecessarily can result in severe operational, financial, or reputational impact. Critical incidents, such as breaches or malware infections, may spread or cause data loss if not addressed promptly. Improper prioritization can lead to delays in response, missed containment opportunities, or inadequate communication with stakeholders. This risk affects the organization’s ability to protect confidentiality, integrity, and availability, making it the most significant concern.

B) IT staff spending excessive time documenting incidents is an operational burden. While inefficient, it does not directly compromise the effectiveness of incident response or security. Proper process design can mitigate this secondary concern.

C) Inaccurate incident reports may affect management’s decision-making and visibility but are secondary to the direct operational impact of unresolved incidents. Reporting issues do not have the immediate threat to system security and continuity that delayed or unprioritized incident response does.

D) Users experiencing temporary inconvenience is an operational impact but less severe than the potential consequences of unaddressed or mismanaged incidents. Downtime or minor inconvenience is minor compared to data compromise or extended service disruption.

Formal classification and prioritization ensure that incident response resources are directed to the most critical threats, improving containment, mitigation, and recovery. The absence of this control increases the likelihood of unresolved or escalated incidents, making it the most significant risk.