Isaca Updated CISA Exam Questions and Answers by khalid

The most helpful thing for an IS auditor when assessing the effectiveness of controls is the results of control testing, as this provides objective and reliable evidence of how well the controls are designed and operating in practice. A control self-assessment (CSA) is a technique that involves the participation of process owners and stakeholders in evaluating the effectiveness of controls, but it may not be as rigorous or independent as control testing. Interviews with management are useful for gaining an understanding of the control environment and culture, but they may not reflect the actual performance of controls. A control matrix is a tool that maps the controls to the objectives, risks, and requirements, but it does not measure the effectiveness of controls. References: CISA Review Manual (Digital Version),Chapter 1: Information Systems Auditing Process, Section 1.3: IT Audit Process

The answer D is correct because the best way for the auditor to confirm the change log is complete is to take the last change from the system and trace it back to the log. A change log is a record of all the changes that have been made to a system, such as software updates, bug fixes, configuration modifications, etc. A change log should contain information such as the date and time of the change, the description and purpose of the change, the person or service who made the change, and the approval status of the change. A complete change log helps to ensure that the system is secure, reliable, and compliant with the relevant standards and regulations.

An IS auditor evaluating the change management process must select a sample from the change log to verify that the changes are properly authorized, documented, tested, and implemented. However, before selecting a sample, the auditor must ensure that the change log is complete and accurate, meaning that it contains all the changes that have been made to the system and that there are no missing, duplicated, or falsified entries. To do this, the auditor can use a technique called backward tracing, which involves taking the last change from the system and tracing it back to the log. This way, the auditor can check if the change is recorded in the log with all the relevant details and if there are any gaps or inconsistencies in the log. If the last change from the system is not found in the log or does not match with the log entry, it indicates that the change log is incomplete or inaccurate.

The other options are not as good as option D. Interviewing change management personnel about completeness (option A) is not a reliable way to confirm the change log is complete because it relies on subjective opinions and self-reported information, which may not be truthful or accurate. Taking an item from the log and tracing it back to the system (option B) is a technique called forward tracing, which can be used to verify that a specific change in the log has been implemented in the system. However, this technique does not confirm that all changes in the system are recorded in the log. Obtaining management attestation of completeness (option C) is not a sufficient way to confirm the change log is complete because it does not provide any evidence or verification of completeness. Management attestation may also be biased or influenced by conflicts of interest.

References:

IS Audit Basics: Auditing Data Privacy

Audit Logging: What It Is & How It Works | Datadog

Change Management for SOC: Risks, Controls, Audits, Guidance

Turn auditing on or off | Microsoft Learn

#118 | ITGC- System Change (Audit) Log Review - A2Q2

The primary benefit of automating application testing is to provide test consistency. Automated testing can ensure that the same test cases are executed in the same manner and order every time, which can improve the reliability and accuracy of the test results. Providing more flexibility, replacing all manual test processes, and reducing the time to review code are possible benefits of automating application testing, but they are not the primary benefit. References:

ISACA, CISA Review Manual, 27th Edition, 2020, p. 3091

ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription

The primary reason for an IS audit manager to review the work performed by a senior IS auditor prior to presentation of a report is to ensure the conclusions are adequately supported. The IS audit manager is responsible for overseeing and supervising the audit process, ensuring the quality and consistency of the audit work, and approving the audit report and recommendations. The IS audit manager should review the work performed by the senior IS auditor to verify that the audit objectives, scope, and criteria have been met, that the audit evidence is sufficient, reliable, and relevant, and that the audit conclusions are logical, objective, and based on the audit evidence. The IS audit manager should also ensure that the audit report is clear, concise, accurate, and complete, and that it communicates the auditfindings, conclusions, and recommendations effectively to the intended audience. The other options are not the primary reason for an IS audit manager to reviewthe work performed by a seniorIS auditor prior to presentation of a report, because they either relate to specific aspects or stages of the audit work rather than the overall outcome, or they are part of the senior IS auditor’s responsibility rather thanthe IS audit manager’s. References: CISA Review Manual (Digital Version)1, Chapter 2, Section 2.2.5