Isaca Updated CISA Exam Questions and Answers by philippa

The NEXT step for the IS auditor after noting that an employee who has recently changed roles within the organization still has previous access rights should be to B. determine the reason why access rights have not been revoked. Identifying the cause of this situation is crucial for understanding whether it’s due to oversight, process gaps, or other factors. Once the reason is determined, appropriate corrective actions can be recommended to ensure that access rights are aligned with the employee’s current role and responsibilities1.

An IS auditor’s primary concern would be whether the recovery site devices can handle the storage requirements. The storage requirements are determined by the amount and type of data that needs to be backed up and restored in case of a disaster at the primary data center. The recovery site devices should have enough capacity, performance, reliability, and compatibility to meet these requirements.

If the recovery site devices cannot handle the storage requirements, then there is a risk that some data may not be backed up properly or may not be available for recovery when needed. This couldresult in data loss, corruption, or inconsistency, which could affect the business continuity and integrity of the organization.

Therefore, an IS auditor should verify that:

The recovery site devices have sufficient storage space to accommodate all the data that needs to be backed up from the primary data center.

The recovery site devices have adequate bandwidth and speed to transfer and access data efficiently and effectively.

The recovery site devices have appropriate security features and controls to protect data from unauthorized access or modification.

The recovery site devices are compatible with the primary data center devices in terms of hardware, software, format, and protocol.

References:

10: What Is a Disaster Recovery Site? Hot, Cold & Warm Site

11: Disaster recovery site - What is the ideal distance to mitigate risks? - Advisera

12: Offsite Data Backup Storage vs Disaster Recovery (DR) - LINBIT

The primary advantage of this approach is that it improves audit efficiency. Audit efficiency is the measure of how well the audit resources are used to achieve the audit objectives. Audit efficiency can be enhanced by using methods or techniques that can save time, cost, or effort without compromising the quality or scope of the audit. By requesting direct access to data required to perform audit procedures instead of asking management to provide the data, the auditor can reduce the dependency on management’s cooperation, availability, or timeliness. The auditor can also avoid potential delays, errors, or biases that may occur when management provides the data. References:

CISA Review Manual (Digital Version), Chapter 2, Section 2.41

CISA Online Review Course, Domain 1, Module 1, Lesson 42

 The planning phase is the stage of the internal audit process where contact is established with the individuals responsible for the business processes in scope for review. The planning phase involves defining the objectives, scope, and criteria of the audit, as well as identifying the key risks and controls related to the audited area. The planning phase also involves communicating with the auditee to obtain relevant information, documents, and data, as well as to schedule interviews, walkthroughs, and meetings. The planning phase aims to ensure that the audit team has a clear understanding of the audited area and its context, and that the audit plan is aligned with the expectations and needs of the auditee and other stakeholders.

The execution phase is the stage of the internal audit process where the audit team performs the audit procedures according to the audit plan. The execution phase involves testing the design and operating effectiveness of the controls, collecting and analyzing evidence, documenting the audit work and results, and identifying any issues or findings. The execution phase aims to provide sufficient and appropriate evidence to support the audit conclusions and recommendations.

The follow-up phase is the stage of the internal audit process where the audit team monitors and verifies the implementation of the corrective actions agreed upon by the auditee in response to the audit findings. The follow-up phase involves reviewing the evidence provided by the auditee, conducting additional tests or interviews if necessary, and evaluating whether the corrective actions have adequately addressed the root causes of the findings. The follow-up phase aims to ensure that the auditee has taken timely and effective actions to improve its processes and controls.

The selection phase is not a standard stage of the internal audit process, but it may refer to the process of selecting which areas or functions to audit based on a risk assessment or an annual audit plan. The selection phase involves evaluating the inherent and residual risks of each potential auditable area, considering the impact, likelihood, and frequency of those risks, as well as other factors such as regulatory requirements, stakeholder expectations, previous audit results, and available resources. The selection phase aims to prioritize and allocate the audit resources to those areas that present the highest risks or opportunities for improvement.

Therefore, option A is the correct answer.

References:

Stages and phases of internal audit - piranirisk.com

Step-by-Step Internal Audit Checklist | AuditBoard

AuditProcess | The Office of Internal Audit - University of Oregon