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Question 1
An IS auditor is reviewing an organization’s disaster recovery plan (DRP). Which of the following findings should be of GREATEST concern?
A) The DRP has not been updated in the past year
B) Recovery time objectives (RTOs) have not been approved by senior management
C) The DRP has not been tested in the past 18 months
D) Backup tapes are stored at an offsite location 50 miles away
Answer: B
Explanation:
Disaster recovery planning is a critical component of business continuity management that ensures organizations can recover critical systems and resume operations after disruptive events. Effective DRPs require clear objectives, management support, regular testing, and appropriate resource allocation. IS auditors must evaluate whether DRP components align with business requirements and receive appropriate governance oversight.
Recovery time objectives not being approved by senior management represents the greatest concern because RTOs define the maximum acceptable downtime for critical systems and must align with business impact analysis results and organizational risk tolerance. Without management approval, RTOs may not reflect actual business requirements, leading to inadequate recovery capabilities that fail to meet business needs during actual disasters. Senior management approval ensures RTOs receive appropriate business validation, align with strategic objectives, consider cost-benefit trade-offs between recovery speed and investment, and provide accountability for recovery commitments. Management approval also ensures adequate budget allocation for recovery capabilities and confirms organizational commitment to disaster recovery investments. RTOs drive technical recovery strategies, infrastructure investments, and resource allocation decisions, making their validation by business leadership essential. Unapproved RTOs represent a fundamental governance gap that undermines the entire disaster recovery program.
A is incorrect because while annual DRP updates are recommended, a plan not updated for one year may still be adequate depending on the rate of environmental change; it’s a lesser concern than unapproved objectives. C is incorrect because while testing should occur regularly, 18 months without testing is a significant issue but still addresses execution rather than the fundamental governance problem of unapproved objectives. D is incorrect because offsite backup storage 50 miles away generally provides adequate geographic separation for most disaster scenarios, though the specific distance should align with risk assessment findings.
Question 2
During an audit of access controls, an IS auditor discovers that terminated employees’ user accounts were disabled but not deleted. What is the PRIMARY risk associated with this practice?
A) Increased administrative overhead for account maintenance
B) Potential reactivation of accounts by unauthorized individuals
C) Non-compliance with data privacy regulations
D) Inaccurate reporting of active user accounts
Answer: B
Explanation:
User account lifecycle management is fundamental to access control security, ensuring that authentication credentials exist only for authorized individuals. Proper account termination processes prevent unauthorized access by removing or permanently disabling credentials when employment relationships end. IS auditors must evaluate whether account termination practices adequately mitigate risks of unauthorized access.
Potential reactivation of accounts by unauthorized individuals represents the primary risk because disabled accounts can typically be reactivated by administrators, creating opportunities for unauthorized access if someone with administrative privileges acts maliciously or if account reactivation controls are inadequate. Disabled accounts retain their permissions, group memberships, and access rights, meaning reactivation immediately grants the full access the terminated employee previously held. This poses significant security risks including unauthorized data access, system modifications, fraud opportunities, and audit trail corruption where activities appear under legitimate user accounts. Account reactivation might occur through social engineering where attackers impersonate terminated employees requesting access, compromised administrator accounts used to reactivate credentials, or insider threats from privileged users with reactivation capabilities. Best practice requires permanently deleting terminated employee accounts after appropriate audit trail retention periods rather than indefinitely maintaining disabled accounts that could be reactivated.
A is incorrect because while disabled accounts do create some administrative overhead, this operational inefficiency represents a much lower risk than potential security compromises from unauthorized reactivation. C is incorrect because merely retaining disabled accounts typically doesn’t violate data privacy regulations unless personal data associated with accounts is retained longer than permitted. D is incorrect because inaccurate user account reporting is a concern but represents an information quality issue rather than a direct security risk comparable to potential unauthorized access.
Question 3
An organization has implemented a new enterprise resource planning (ERP) system. Which of the following should be the IS auditor’s PRIMARY focus during the post-implementation review?
A) Verification that the project was completed within budget
B) Assessment of whether business objectives were achieved
C) Review of user training documentation
D) Evaluation of change management procedures
Answer: B
Explanation:
Post-implementation reviews evaluate whether system implementations delivered expected benefits and met project objectives. These reviews provide accountability for investment decisions, identify lessons learned for future projects, and verify that systems perform as intended in production environments. IS auditors conducting post-implementation reviews must prioritize evaluating whether implementations achieved their fundamental purpose of supporting business objectives.
Assessment of whether business objectives were achieved should be the primary focus because this evaluation determines whether the implementation succeeded in its fundamental purpose of delivering business value. ERP implementations typically aim to achieve specific business outcomes such as improved operational efficiency, better decision-making through integrated information, reduced costs through process standardization, or enhanced customer service. The post-implementation review verifies whether these objectives materialized by comparing actual results against baseline metrics, evaluating user satisfaction and system adoption, measuring performance improvements in business processes, and confirming anticipated benefits realization. If business objectives were not achieved, the implementation may be considered unsuccessful regardless of whether it met budget or schedule constraints. This assessment drives decisions about needed remediation, additional investment, or process adjustments to realize anticipated benefits. Business objective achievement represents the ultimate measure of implementation success.
A is incorrect because while budget compliance is important for project management accountability, completing within budget doesn’t ensure the system delivers business value; a system could be under budget but fail to meet business needs. C is incorrect because training documentation supports successful adoption but is a means to an end rather than the primary measure of implementation success. D is incorrect because while change management procedures are important for maintaining system integrity post-implementation, evaluating these procedures is secondary to determining whether the system achieves its business purpose.
Question 4
An IS auditor is evaluating controls over an application development process. Which of the following provides the BEST evidence that code reviews are being performed effectively?
A) Code review checklists are completed and signed
B) Defect tracking system shows issues identified during code reviews
C) Developers acknowledge code review policy in annual training
D) Code review meetings are scheduled on project timelines
Answer: B
Explanation:
Code reviews are a critical quality assurance control in software development that identify defects, security vulnerabilities, and coding standard violations before code reaches production. Effective code reviews require not just completing review activities but actually identifying and addressing issues. IS auditors evaluating code review effectiveness must look beyond process documentation to evidence of actual defect identification and resolution.
The defect tracking system showing issues identified during code reviews provides the best evidence of effective code reviews because it demonstrates that reviews actually identify problems rather than being perfunctory checklist exercises. Effective code reviews should uncover defects including logic errors, security vulnerabilities, performance issues, coding standard violations, and maintainability problems. A defect tracking system containing code review findings with details about issue types, severity classifications, assignment to developers for correction, and eventual resolution status provides objective evidence that reviews are thorough and identify meaningful issues. The presence of defects indicates reviewers are critically examining code rather than superficially approving it. Patterns in identified defects can reveal whether reviews are comprehensive across security, functionality, performance, and maintainability concerns. The absence of defects might indicate inadequate reviews that aren’t catching issues.
A is incorrect because completed checklists demonstrate process compliance but don’t prove reviews are effective at identifying issues; checklists could be completed perfunctorily without thorough examination. C is incorrect because training acknowledgment shows awareness of policy but doesn’t provide evidence of actual review effectiveness in practice. D is incorrect because scheduled meetings show reviews are planned but don’t demonstrate they’re conducted effectively or identify meaningful issues.
Question 5
During a review of database security controls, an IS auditor finds that database administrators (DBAs) have access to modify audit logs. What should be the auditor’s PRIMARY recommendation?
A) Implement log monitoring and alerting for DBA activities
B) Restrict DBA access to audit logs through segregation of duties
C) Require dual authorization for any audit log modifications
D) Perform regular reviews of audit log integrity
Answer: B
Explanation:
Audit logs provide critical accountability trails for system activities, security events, and potential incidents. The integrity of audit logs is essential for their effectiveness in detecting unauthorized activities and supporting investigations. Database administrators typically require elevated privileges for system maintenance but should not have ability to modify audit records of their own activities, as this creates opportunity to conceal unauthorized actions.
Restricting DBA access to audit logs through segregation of duties represents the primary recommendation because it addresses the root cause of the risk by preventing DBAs from modifying logs that record their activities. Proper segregation of duties ensures individuals cannot both perform actions and alter records of those actions, providing independent accountability. Implementation approaches include storing audit logs in separate systems outside DBA control, using security information and event management (SIEM) systems that receive log streams DBAs cannot modify, implementing write-once log storage that prevents modifications, or assigning audit log administration to separate security teams rather than DBAs. This preventive control eliminates the opportunity for log tampering rather than relying on detective controls that might identify modifications after they occur. Segregation of duties for audit logs is a fundamental security principle and common compliance requirement in frameworks like PCI DSS, SOX, and HIPAA.
A is incorrect because monitoring DBA activities is a detective control that might identify suspicious log modifications but doesn’t prevent them; it’s a compensating control rather than addressing the root issue. C is incorrect because dual authorization for modifications still allows DBAs to modify logs, merely adding approval requirements rather than proper segregation. D is incorrect because integrity reviews are detective controls that might identify unauthorized modifications but don’t prevent them from occurring.
Question 6
An IS auditor is reviewing an organization’s information security policy. Which of the following is MOST important for ensuring the policy is effective?
A) The policy is documented in detail and easily accessible to all employees
B) The policy has been approved by the chief information officer (CIO)
C) The policy is reviewed and updated annually
D) The policy is supported by standards, procedures, and guidelines
Answer: D
Explanation:
Information security policies establish high-level principles and requirements that govern an organization’s approach to protecting information assets. Policies provide strategic direction but require supporting documentation at more detailed levels to guide actual implementation and ensure consistent application across the organization. IS auditors must evaluate whether policy frameworks include all necessary components for effective implementation.
The policy being supported by standards, procedures, and guidelines is most important for effectiveness because policies alone are too high-level to guide day-to-day activities and decisions. Effective policy frameworks include multiple layers where policies state what must be done at a strategic level, standards specify how to comply with policies through technical and procedural requirements, procedures provide step-by-step instructions for implementing controls, and guidelines offer recommendations and best practices for specific situations. This hierarchical structure bridges the gap between strategic policy intent and operational implementation. Without supporting standards and procedures, employees lack concrete guidance for implementing policy requirements, leading to inconsistent application, misunderstandings about policy intent, and difficulty demonstrating compliance. For example, a policy requiring strong authentication needs supporting standards defining password complexity requirements and procedures for password resets.
A is incorrect because while accessibility is important for policy awareness, detailed documentation doesn’t ensure effectiveness if the policy lacks operational implementation guidance. B is incorrect because while CIO approval provides appropriate authority, approval by itself doesn’t ensure the policy can be effectively implemented without supporting documentation. C is incorrect because annual reviews maintain policy currency but don’t address whether the policy provides adequate implementation guidance through supporting standards and procedures.
Question 7
An organization is implementing a new financial system. During the audit, what should be the IS auditor’s GREATEST concern regarding user acceptance testing (UAT)?
A) UAT is being conducted by IT staff instead of business users
B) UAT scripts do not cover all system functionality
C) UAT is scheduled after system deployment
D) UAT results are not formally documented
Answer: A
Explanation:
User acceptance testing represents the final validation before system deployment, confirming that systems meet business requirements and function appropriately in business contexts. UAT differs from technical testing by focusing on business process support and user experience rather than technical functionality. Proper UAT execution requires participation by individuals who understand business requirements and will use the system in production.
UAT being conducted by IT staff instead of business users represents the greatest concern because it defeats the fundamental purpose of user acceptance testing. UAT is specifically designed to validate that systems meet business needs from the user perspective, confirm usability and workflow appropriateness, verify business process integration, and gain business stakeholder approval before deployment. IT staff possess technical knowledge but typically lack the business process expertise and end-user perspective needed to properly validate business functionality. IT-conducted UAT may miss usability issues that frustrate actual users, fail to identify business process disconnects, overlook workflow inefficiencies, or approve systems that don’t truly meet business needs. This increases risk of post-deployment problems including user resistance, workarounds that bypass controls, productivity losses, and potential system rejection requiring remediation. Business user participation in UAT provides essential validation that cannot be replicated by IT staff regardless of their technical expertise.
B is incorrect because while UAT scripts should ideally cover all functionality, focusing on critical business processes and high-risk areas may be acceptable depending on time and resource constraints. C is incorrect because UAT after deployment is extremely problematic, but the scenario states UAT is scheduled, implying it occurs before deployment; if UAT occurred after deployment, this would be the primary concern. D is incorrect because while formal documentation is important for audit trails, undocumented UAT still provides value if business users actually validate the system.
Question 8
Which of the following BEST indicates that an organization’s information security program is effective?
A) Security policies are regularly reviewed and updated
B) Security awareness training completion rates exceed 95%
C) Security incidents are promptly detected and resolved
D) Security audit findings are remediated within agreed timeframes
Answer: C
Explanation:
Evaluating information security program effectiveness requires looking beyond process compliance to outcomes that demonstrate actual security risk reduction. While process activities like policy reviews, training, and audit remediation support security, they represent means rather than ends. True effectiveness measures focus on whether the program actually protects information assets from threats.
Security incidents being promptly detected and resolved best indicates program effectiveness because it demonstrates the program is achieving its fundamental purpose of protecting against security threats. Effective detection requires monitoring controls that identify suspicious activities, intrusion detection systems that recognize attack patterns, log analysis that uncovers anomalies, and incident response procedures that ensure reported issues receive attention. Prompt resolution demonstrates the program can contain threats before significant damage occurs, investigate incidents to understand impact and root causes, remediate vulnerabilities that enabled incidents, and restore normal operations efficiently. Organizations with effective security programs detect incidents quickly rather than discovering breaches months later, respond efficiently to minimize impact, and continuously improve based on incident lessons. This outcome-focused measure directly reflects whether security investments and activities actually protect the organization.
A is incorrect because regular policy reviews are important governance activities but don’t demonstrate whether policies effectively reduce security risks when implemented. B is incorrect because high training completion rates show program participation but don’t prove training changes behavior or improves security outcomes. D is incorrect because audit remediation indicates responsiveness to findings but doesn’t demonstrate the program prevents or effectively responds to actual security threats.
Question 9
An IS auditor discovers that programmers have access to move code from development to production environments. What is the MOST significant risk associated with this situation?
A) Increased likelihood of system outages due to untested code
B) Potential for unauthorized code changes to bypass change management
C) Difficulty in maintaining accurate system documentation
D) Reduced efficiency in the software development process
Answer: B
Explanation:
Segregation of duties in system development and change management prevents individuals from both creating and implementing changes without independent review and approval. This control principle ensures changes receive appropriate oversight and testing before affecting production systems. Violating segregation of duties creates opportunities for unauthorized actions that bypass established controls.
The potential for unauthorized code changes to bypass change management represents the most significant risk because programmers with production migration access can implement changes without required approvals, testing, or documentation. This creates multiple serious risks including unauthorized functionality that serves malicious purposes, backdoors or security vulnerabilities intentionally or accidentally introduced, fraud opportunities through unauthorized business logic changes, and absence of audit trails for production changes. Programmers might modify code to conceal fraudulent activities, implement unauthorized features, or make changes that benefit them personally. Even well-intentioned programmers might migrate inadequately tested code under time pressure, believing their testing is sufficient. Proper change management requires independent review of code changes, approval by change advisory boards, validation that testing occurred and succeeded, and documentation of what changed and why. When programmers can bypass these controls by directly migrating code, the organization loses critical oversight that protects production system integrity.
A is incorrect because while untested code causing outages is a significant concern, it represents operational risk rather than the security and control bypass risks that unauthorized changes create. C is incorrect because documentation challenges, while problematic, are less significant than the security and integrity risks from unauthorized changes. D is incorrect because efficiency is not a security concern, and the situation actually might increase efficiency at the expense of proper controls, which is precisely the problem.
Question 10
During a review of business continuity planning, an IS auditor notes that recovery point objectives (RPOs) are defined but not tested. What should be the auditor’s PRIMARY concern?
A) Management may not be aware of actual data loss exposure
B) RPOs may not align with business recovery requirements
C) Backup procedures may not support defined RPOs
D) Disaster recovery testing may not include RPO validation
Answer: C
Explanation:
Recovery point objectives define the maximum acceptable amount of data loss measured in time, establishing how frequently backups must occur to meet business requirements. RPOs represent commitments about data protection capabilities but require technical implementation through backup systems, replication technologies, and recovery procedures. Untested RPOs may not be achievable with existing infrastructure and processes.
Backup procedures may not support defined RPOs represents the primary concern because RPOs establish data protection commitments that require specific technical capabilities to deliver. If backup systems cannot actually achieve the defined RPOs, the organization has a false sense of security about its data protection capabilities. For example, an RPO of one hour requires transaction log backups at least hourly, continuous data replication, or similar technologies. If the organization relies on daily backups while claiming one-hour RPOs, actual recovery would lose a full day of data rather than one hour. Without testing, the organization cannot verify that backup frequency, replication configuration, network bandwidth, and recovery procedures actually support stated RPOs. Testing reveals whether backups complete within required intervals, whether backup windows fit within available time, whether recovery processes can restore to defined points in time, and whether technical infrastructure provides necessary performance. Discovering during an actual disaster that RPOs cannot be met creates severe consequences including greater data loss than business stakeholders expected.
A is incorrect because while management awareness is important, the more fundamental concern is whether technical capabilities exist to meet RPOs; management awareness would follow from testing that reveals capabilities. B is incorrect because RPO alignment with business requirements should be addressed during initial RPO definition through business impact analysis, though testing might reveal misalignments. D is incorrect because while testing should include RPO validation, this concern is a subset of the broader issue that backup procedures may not actually support defined RPOs.
Question 11
An organization has implemented a new bring-your-own-device (BYOD) policy. Which of the following should be the IS auditor’s PRIMARY concern?
A) Lack of device encryption requirements in the policy
B) Absence of mobile device management (MDM) solution
C) Policy does not address acceptable use of personal devices
D) Organization data may be stored on uncontrolled devices
Answer: D
Explanation:
Bring-your-own-device policies allow employees to use personal devices for business purposes, creating security challenges around data protection, access control, and policy enforcement on devices the organization doesn’t fully control. BYOD introduces risks that differ from traditional corporate-owned devices where organizations maintain complete control over device configuration, application installation, and security controls.
Organization data being stored on uncontrolled devices represents the primary concern because it creates fundamental risks to data confidentiality, integrity, and availability that other controls attempt to mitigate. Personal devices may lack security controls such as encryption, screen locks, or malware protection. Employees might use devices for both personal and business purposes, potentially exposing corporate data to malware from personal applications or websites. Devices could be lost or stolen without the organization’s knowledge, compromising any corporate data stored on them. Employees might store corporate data in personal cloud accounts, share devices with family members, or fail to apply security updates. The organization loses visibility and control over its data when it exists on employee-owned devices, making it difficult to enforce data protection policies, conduct security assessments, or ensure data destruction when employment ends. This fundamental shift in data custody creates risks that encryption, MDM, and policies attempt to mitigate but cannot eliminate entirely.
A is incorrect because while encryption requirements are important controls, they represent one mitigation for the broader concern of data on uncontrolled devices rather than the primary risk itself. B is incorrect because MDM solutions provide technical controls to manage BYOD risks but represent a control mechanism rather than the underlying risk being addressed. C is incorrect because acceptable use policies establish behavioral expectations but don’t address the fundamental technical risk of corporate data existing on personal devices.
Question 12
An IS auditor is reviewing user access rights to a financial application. Which of the following findings represents the GREATEST segregation of duties violation?
A) Users can both enter and approve purchase orders under threshold amounts
B) Users can modify their own profile information in the system
C) Users can both initiate and authorize payment transactions
D) Users can both create vendor records and enter purchase orders
Answer: C
Explanation:
Segregation of duties controls prevent individuals from performing incompatible functions that create fraud or error opportunities. Effective segregation separates authorization, custody, recording, and reconciliation functions so multiple people must collude to perpetrate fraud. IS auditors must evaluate whether system access controls adequately enforce segregation requirements, particularly for financially significant transactions.
Users being able to both initiate and authorize payment transactions represents the greatest segregation of duties violation because it allows individuals to complete financial transactions without independent oversight, creating direct fraud opportunities. Payment transactions transfer organizational funds to external parties, making them attractive fraud targets. An individual who can both initiate and authorize payments could create fraudulent payments to themselves or accomplices, redirect legitimate payments to improper recipients, or approve payments for fictitious goods or services. This combination of incompatible duties eliminates the control that requires independent verification before money leaves the organization. Financial transaction controls typically require strict segregation where one person requests payment, another approves it based on supporting documentation, and ideally a third person initiates the actual funds transfer. When one person performs both initiation and authorization, the control framework collapses and fraud becomes possible without requiring collusion.
A is incorrect because while purchase order entry and approval should be segregated, many organizations allow self-approval under low dollar thresholds as an efficiency measure; the risk is lower because purchase orders don’t directly transfer funds. B is incorrect because users modifying their own profile information typically represents acceptable system functionality that doesn’t create significant fraud risk. D is incorrect because while segregation between vendor maintenance and purchasing is important to prevent fictitious vendor schemes, the combination is less severe than direct payment authorization which immediately results in fund transfers.
Question 13
During an audit of a third-party service provider, an IS auditor finds that the provider does not have an independent SOC 2 Type II report. What should be the auditor’s NEXT step?
A) Recommend that management terminate the contract with the provider
B) Request to perform detailed testing of the provider’s controls
C) Report the finding to management as a high-risk issue
D) Assess whether alternative assurance procedures provide adequate evidence
Answer: D
Explanation:
Third-party service provider assurance requires understanding how services are delivered and whether adequate controls protect organizational data and processes. Service Organization Control (SOC) reports provide standardized independent assessments of service provider controls, but alternative assurance methods may provide sufficient evidence depending on the service nature, risk level, and available alternatives.
Assessing whether alternative assurance procedures provide adequate evidence represents the appropriate next step because the absence of a SOC 2 report doesn’t automatically mean controls are inadequate or that the relationship should terminate. The auditor should evaluate alternative evidence sources including internal audit reports from the provider if available, security certifications such as ISO 27001, industry-specific certifications relevant to the services provided, results from questionnaires about control environment, penetration testing or security assessment results, and direct observation or testing of controls if feasible. For lower-risk services or smaller providers where SOC reports may not be economically justifiable, these alternatives might provide sufficient assurance. The auditor’s evaluation should consider the criticality of services provided, sensitivity of data the provider handles, complexity of controls requiring assessment, and the organization’s risk tolerance. Only after determining alternative assurance is inadequate should the auditor escalate the concern or recommend changes to the relationship.
A is incorrect because contract termination is a drastic response that may not be warranted without understanding the actual control environment and considering alternatives. B is incorrect because detailed testing is one possible alternative but not necessarily the next step; the auditor should first assess what assurance is available before jumping to specific testing approaches. C is incorrect because reporting as high-risk without investigation would be premature; the risk depends on what alternative assurance exists and the nature of services provided.
Question 14
An organization stores sensitive customer data in a cloud environment. Which of the following should be the IS auditor’s PRIMARY concern regarding data sovereignty?
A) Cloud provider’s ability to recover data after an outage
B) Legal jurisdiction where customer data is physically stored
C) Encryption of customer data in transit and at rest
D) Cloud provider’s certification and compliance status
Answer: B
Explanation:
Data sovereignty concerns arise when data is stored or processed in jurisdictions with different legal frameworks regarding data protection, government access, and privacy rights. Cloud computing exacerbates data sovereignty challenges because data may be stored in multiple geographic locations, potentially crossing international borders and subjecting the data to different legal regimes. Organizations must understand where their data physically resides and what legal implications arise from those locations.
The legal jurisdiction where customer data is physically stored represents the primary data sovereignty concern because different countries have varying laws regarding data protection, government access to data, data breach notification, and privacy rights that automatically apply based on physical data location. For example, the European Union’s General Data Protection Regulation (GDPR) imposes strict requirements on data stored in EU member states or relating to EU citizens. Some countries grant government agencies broad authority to access data stored within their borders, potentially without notification to data owners. Other jurisdictions may lack adequate legal protections for data privacy. Organizations may face conflicting legal obligations if data is subject to multiple jurisdictions, such as European privacy laws restricting data sharing while US legal authorities demand disclosure. The organization must ensure data location complies with contractual obligations, regulatory requirements, and customer expectations regarding data handling. Without knowing where cloud providers physically store data, organizations cannot assess compliance risk or make informed decisions about data protection.
A is incorrect because disaster recovery capabilities, while important, don’t relate to data sovereignty which specifically concerns legal jurisdictions and their implications for data handling obligations. C is incorrect because encryption protects data confidentiality but doesn’t address data sovereignty concerns about which laws govern data. D is incorrect because certifications demonstrate compliance with standards but don’t directly address the jurisdictional questions central to data sovereignty.
Question 15
An IS auditor is assessing an organization’s patch management process. Which of the following observations provides the BEST indication that the process is effective?
A) Patch management policy has been approved by senior management
B) Critical patches are tested before deployment to production
C) Vulnerability scans show decreasing numbers of missing patches over time
D) Patches are deployed within timelines defined in the policy
Answer: C
Explanation:
Patch management processes aim to reduce security vulnerabilities by applying vendor-supplied updates that fix security flaws, functionality defects, and compatibility issues. Effective patch management balances the need for timely security updates against risks of inadequate testing or operational disruptions. IS auditors evaluating patch management must look beyond process compliance to actual outcomes in reducing vulnerabilities.
Vulnerability scans showing decreasing numbers of missing patches over time provides the best indication of effectiveness because it demonstrates the process actually reduces vulnerabilities rather than merely following procedures. Effective patch management should result in systems having current security updates, reducing the attack surface from known vulnerabilities, and improving over time as processes mature. Vulnerability scanning provides objective evidence of the actual state of systems by identifying missing patches, security configurations, and known vulnerabilities. Trends showing decreasing patch gaps indicate the process successfully identifies, tests, and deploys patches to systems. This outcome-focused measure reveals whether patch management activities accomplish their intended purpose regardless of process documentation or policy compliance. Conversely, if vulnerability scans show persistent or increasing missing patches despite documented processes, this reveals process ineffectiveness requiring investigation and remediation.
A is incorrect because management approval of policy demonstrates governance but doesn’t indicate whether the process actually reduces vulnerabilities in practice. B is incorrect because testing patches is an important process control but doesn’t prove patches are ultimately deployed or that vulnerabilities are reduced. D is incorrect because meeting deployment timelines shows process compliance but doesn’t demonstrate patches actually reach all required systems or that overall vulnerability levels decrease.
Question 16
Which of the following BEST ensures that data transmitted between two offices over the Internet remains confidential?
A) Implementation of intrusion detection systems at both offices
B) Use of digital signatures on all transmitted data
C) Establishment of a virtual private network (VPN) tunnel
D) Implementation of strong authentication for network access
Answer: C
Explanation:
Protecting data confidentiality during transmission requires cryptographic controls that prevent unauthorized parties from reading data as it traverses untrusted networks like the Internet. Different security controls address different threats, with encryption specifically designed to ensure confidentiality by making data unintelligible to anyone without the proper decryption key.
Establishment of a virtual private network (VPN) tunnel best ensures data confidentiality because VPN technology encrypts all data transmitted through the tunnel, making it unreadable to anyone intercepting communications over the Internet. VPNs create secure communication channels over untrusted networks by using protocols like IPsec or SSL/TLS that provide encryption, authentication, and integrity protection. When offices establish a VPN tunnel between their networks, all traffic between them passes through the encrypted tunnel automatically, protecting data regardless of the specific applications or protocols used. This protects against eavesdropping by Internet service providers, malicious actors with network access, or government surveillance. VPNs operate transparently to applications and users, requiring no changes to how they communicate while providing comprehensive confidentiality protection. The encryption strength depends on the cryptographic algorithms and key lengths configured, with modern VPNs providing strong confidentiality guarantees that make intercepted traffic computationally infeasible to decrypt without the keys.
A is incorrect because intrusion detection systems identify suspicious activities and potential attacks but don’t protect data confidentiality during transmission; they’re detective rather than preventive controls. B is incorrect because digital signatures provide authentication and integrity verification but not confidentiality; signed data remains readable to anyone intercepting it. D is incorrect because strong authentication verifies the identity of users or systems but doesn’t encrypt data in transit, leaving communications vulnerable to eavesdropping.
Question 17
An organization has implemented a new electronic document management system. During the post-implementation review, which of the following should be the auditor’s PRIMARY focus?
A) Integration of the system with existing applications
B) Compliance with document retention requirements
C) User satisfaction with system performance
D) Accuracy of data migrated from the legacy system
Answer: D
Explanation:
Document management system implementations involve migrating existing documents from legacy systems, creating significant data integrity risks during the transition. Post-implementation reviews evaluate whether implementations succeeded in their objectives and whether systems operate reliably in production. For systems that replaced previous solutions, verifying successful data migration is critical because all future operations depend on having complete and accurate information.
Accuracy of data migrated from the legacy system should be the primary focus because data migration errors can compromise the entire value of the new system and create permanent data integrity problems. Migration challenges include data format conversions that might corrupt or alter documents, incomplete migrations that lose documents, metadata errors that prevent finding documents, duplicate records from migration errors, and character encoding issues that corrupt document content. Once migration is complete and the legacy system is decommissioned, recovering from migration errors becomes extremely difficult or impossible. Organizations depend on historical documents for legal compliance, business operations, customer service, and regulatory requirements. Migration errors could result in lost contracts, missing compliance documentation, inability to respond to litigation holds, or operational disruptions when needed documents aren’t available. Post-implementation review provides the final opportunity to verify migration completeness and accuracy before considering the implementation successful and fully relying on the new system.
A is incorrect because while integration is important for system functionality, it can be tested and corrected post-implementation; data migration errors are harder to remediate after the fact. B is incorrect because retention compliance, while important, is an ongoing operational concern rather than a specific post-implementation validation; the system’s ability to enforce retention can be evaluated, but compliance is assessed over time. C is incorrect because user satisfaction, while valuable for assessing adoption, is less critical than ensuring the data foundation is correct and complete.
Question 18
During a review of an organization’s firewall configuration, an IS auditor notes that the firewall rule set has grown to over 1,000 rules. What is the PRIMARY risk associated with this situation?
A) Increased firewall hardware costs for processing rules
B) Performance degradation due to rule processing time
C) Higher likelihood of conflicting or redundant rules
D) Difficulty in managing firewall administration
Answer: C
Explanation:
Firewall rule sets grow over time as organizations add rules for new applications, business partners, remote access needs, and security requirements. Without regular review and optimization, rule sets become increasingly complex and difficult to manage. Large rule sets create risks beyond just operational challenges, potentially undermining the firewall’s security effectiveness.
Higher likelihood of conflicting or redundant rules represents the primary risk because complex rule sets often contain rules that contradict each other, include redundant entries that provide no additional security, or create unintended access that violates security policies. Firewall rules are processed in order, with the first matching rule governing traffic behavior. In large rule sets, earlier rules might inadvertently block traffic that later rules attempt to allow, or vice versa. Redundant rules that permit the same traffic create maintenance challenges and confusion about actual access controls. More critically, as rule sets grow without careful management, administrators may unknowingly create rules that permit unintended access, such as overly broad source or destination specifications, or rules that bypass other security controls. These unintended access paths create security vulnerabilities that might go undetected because the large rule set makes comprehensive review difficult. The security implications of conflicting or overly permissive rules significantly outweigh performance or administrative concerns.
A is incorrect because while processing many rules might require hardware investment, this is primarily a cost concern rather than a security risk affecting confidentiality, integrity, or availability. B is incorrect because modern firewalls handle thousands of rules with minimal performance impact; performance degradation is less likely and less significant than security risks from rule conflicts. D is incorrect because while administrative difficulty is a valid concern that might lead to errors, it represents the cause of the risk rather than the primary risk itself, which is the security exposure from conflicting or poorly designed rules.
Question 19
An IS auditor discovers that developers have direct access to the production database to perform emergency fixes. What should be the auditor’s PRIMARY recommendation?
A) Remove all developer access to production databases immediately
B) Implement logging and monitoring of all developer activities in production
C) Require formal change approval before granting temporary production access
D) Establish a formal emergency change process with proper oversight
Answer: D
Explanation:
Emergency situations occasionally require bypassing normal change management processes to quickly resolve critical production issues affecting business operations. However, emergency changes create risks by circumventing controls designed to ensure proper testing, approval, and documentation. Organizations need formal processes that accommodate emergency needs while maintaining appropriate oversight and accountability.
Establishing a formal emergency change process with proper oversight represents the primary recommendation because it addresses the legitimate business need for rapid problem resolution while maintaining control framework integrity. Emergency change processes should include criteria defining what constitutes an emergency, approval by appropriate management or a designated emergency change authority, documentation requirements capturing what was changed and why, comprehensive logging of all activities during emergency access, mandatory post-implementation review and documentation, permanent fix implementation through normal change management, and root cause analysis to prevent recurrence. This approach recognizes that completely preventing emergency access may be impractical or harmful to business continuity, but uncontrolled emergency access creates unacceptable risks. The formal process ensures emergency changes receive oversight even if that oversight occurs concurrently or immediately after the change rather than through lengthy advance approval. It also ensures changes are properly documented and eventually migrated through proper change management channels.
A is incorrect because completely removing developer access without alternative mechanisms for emergency fixes could leave the organization unable to respond to critical production issues that threaten business operations. B is incorrect because while logging and monitoring are important components of an emergency change process, they’re detective controls that don’t provide the preventive oversight and approval mechanisms needed. C is incorrect because requiring formal approval before emergency access defeats the purpose of emergency processes, which need rapid response; approval should be streamlined but not eliminated.
Question 20
An organization is planning to outsource its data center operations. Which of the following should be the IS auditor’s GREATEST concern during the contract negotiation phase?
A) Lack of detailed service level agreements (SLAs) in the contract
B) Absence of right-to-audit clauses for the service provider
C) Insufficient provisions for data ownership and return upon contract termination
D) Limited financial penalties for SLA violations
Answer: B
Explanation:
Outsourcing critical IT operations transfers control to external parties while the organization retains ultimate accountability for information security, data protection, and service delivery to its customers. Effective outsourcing contracts must include provisions that enable ongoing oversight, compliance verification, and risk management. The inability to audit service provider controls creates fundamental gaps in the organization’s ability to fulfill its governance and compliance responsibilities.
Absence of right-to-audit clauses represents the greatest concern because it prevents the organization from independently verifying that the service provider maintains adequate controls and complies with contractual obligations. Without audit rights, the organization must rely entirely on provider assurances without independent validation. This creates significant risks including inability to verify compliance with security policies and regulatory requirements, lack of visibility into control effectiveness and potential vulnerabilities, difficulty demonstrating due diligence to regulators or stakeholders, and no mechanism for validating that providers implement and maintain promised controls. Many regulatory frameworks require organizations to audit or obtain independent assurance over controls at outsourced service providers. Without contractual audit rights, the organization may be unable to meet these compliance obligations. Right-to-audit clauses should specify audit frequency, scope limitations, notification requirements, and whether audits occur on-site or through report reviews. These provisions are difficult or impossible to add after contract execution, making their absence during negotiation a critical gap.
A is incorrect because while detailed SLAs are important for defining service expectations, the lack of audit rights is more fundamental since it prevents verifying whether even well-defined SLAs are being met. C is incorrect because data ownership and return provisions are critical but typically address issues arising at contract end rather than ongoing oversight during the service relationship. D is incorrect because while financial penalties provide incentives for provider performance, they don’t enable the organization to verify control effectiveness or ensure compliance obligations are met.
