Understanding the Audit Management Process CCISO Practice Questions (Page 6)

Questions 26–30

1. 26application · medium

   After an audit, management agreed to remediate a high-risk finding by implementing multi-factor authentication (MFA) within 90 days. The 90-day deadline has passed. What should the audit team do to fulfill the audit follow-up process?

   • AClose the finding because management agreed to the remediation plan.
   • BIssue a new audit report that repeats the original finding without checking the remediation status.
   • CAssume the remediation was completed because the deadline has passed.
   • DRequest evidence that MFA has been implemented and verify its effectiveness through testing.
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2. 27foundation · easy

   Which of the following is an example of an audit test performed during audit execution?

   • ADrafting the audit report
   • BReviewing the audit plan for completeness
   • CObserving a security control in operation
   • DSending a follow-up reminder to the auditee
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4. 28expert · hard

   An audit of a hospital's patient record system has identified a serious privacy issue. The audit report is being prepared, and the hospital's legal counsel has requested that the report be kept confidential to avoid potential liability. The audit committee wants to share the findings with the board. What is the most appropriate course of action?

   • AWithhold the findings from the board to comply with legal counsel's request.
   • BPrepare the report with the findings and recommendations, and present it to the board in a confidential session.
   • CShare the findings only with legal counsel and not with the board.
   • DRemove the finding from the report to avoid legal exposure.
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5. 29expert · hard

   An auditor is testing the effectiveness of a control that prevents unauthorized changes to firewall rules. The control is a manual approval process. The auditor has limited time and must decide how to sample the firewall change requests. The organization has a low tolerance for undetected control failures. Which sampling approach is most appropriate?

   • ASelect a random sample of the same size as previous audits to maintain consistency.
   • BUse a smaller sample size to save time and rely on the auditor's professional judgment.
   • CUse a larger sample size than usual to increase confidence in the results.
   • DSelect only the most recent change requests to assess the current state of the control.
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6. 30expert · hard

   An audit is underway, and the auditor discovers that the auditee is being uncooperative and is not providing requested evidence. The auditor needs to complete the audit on time. What is the best course of action?

   • AComplete the audit without the evidence and issue a report based on available information.
   • BAbandon the audit and report that the audit could not be completed.
   • CProceed with the audit and note in the report that the auditee was uncooperative.
   • DEscalate the issue to senior management and document the lack of cooperation.
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