Isaca Updated CISA Exam Questions and Answers by mikayla

The best source of information for an IS auditor to use when determining whether an organization’s information security policy is adequate is the risk assessment results. The risk assessment results provide the auditor with an overview of the organization’s risk profile, including the identification, analysis, and evaluation of the risks that affect the confidentiality, integrity, and availability of the information assets. The auditor can use the risk assessment results to compare the organization’s information security policy with the risk appetite, risk tolerance, and risk treatment strategies of the organization. The auditor can also use the risk assessment results to evaluate if the information security policy is aligned with the organization’s objectives, requirements, and regulations.

Some of the web sources that support this answer are:

Performance Measurement Guide for Information Security

ISO 27001 Annex A.5 - Information Security Policies

[CISA Certified Information Systems Auditor – Question0551]

For an organization that has plans to implement web-based trading, it would be most important for an IS auditor to verify that the organization’s information security plan includes security requirements for the new application. Security requirements are statements that define what security features and functions are needed to protect the confidentiality, integrity, and availability of the web-based trading application and its data. Security requirements should be identified and documented during the planning phase of the application development life cycle, before any design or coding activities take place. Attributes for system passwords, security training prior to implementation, and firewall configuration for the web server are also important aspects of information security, but they are not as essential as security requirements for ensuring that the web-based trading application meets its security objectives.

 Incremental backups are backups that only copy the data that has changed since the last backup, whether it was a full or incremental backup. The main reason to use incremental backups is to minimize the backup time and resources, as they require less storage space and network bandwidth than full backups. Incremental backups can also improve key availability metrics, such as recovery point objective (RPO) and recovery time objective (RTO), but that is not their primary purpose. Reducing costs associated with backups and increasing backup resiliency and redundancy are possible benefits of incremental backups, but they depend on other factors, such as the backup frequency, retention policy, and media type. References: CISA Review Manual (Digital Version): Chapter 5 - Information Systems Operations and Business Resilience

The best way to obtain assurance that certain automated calculations comply with the regulatory requirements is to re-perform the calculation with audit software. This will allow the auditor to independently verify the accuracy and validity of the calculation and compare it with the expected results. Reviewing sign-off documentation, source code, or user acceptance test results may not provide sufficient evidence or assurance that the calculation is correct and compliant. References:

CISA Review Manual (Digital Version), page 325

CISA Questions, Answers & Explanations Database, question ID 3335