CISA-CN PDF Dumps Real 2026 Recently Updated Questions
Released ISACA CISA-CN Updated Questions PDF
NEW QUESTION # 288
IS 審計員正在審查組織的業務連續性計劃 (BCP)，因為組織結構發生了對業務流程產生重大影響的變化。下列哪一項調查結果應該是審計師最關心的問題？
- A. 關鍵業務流程最終使用者沒有參與「業務影響」分析（BIA）
- B. 重組後 BCP 副本尚未分發給新業務部門最終用戶
- C. 過去兩年內未完成 BCP 測試計劃
Answer: C
Explanation:
Explanation
A test plan for the BCP is essential to ensure that the plan is effective, updated and aligned with the current business needs and objectives. A change in organizational structure with significant impact to business processes may require a revision of the BCP and a new test plan to validate its adequacy. The lack of a test plan for the BCP for two years indicates a high risk of failure in the event of a disaster or disruption.
Therefore, this should be the auditor's greatest concern among the given options. References:
ISACA, IT Control Objectives for Sarbanes-Oxley, 4th Edition, section 5.3.21 ISACA, CISA Review Manual, 27th Edition, chapter 5, section 5.42
NEW QUESTION # 289
下列哪一項對於保護資料中心的資訊資產免遭供應商竊盜最有效？
- A. 限制使用便攜式和無線設備。
- B. 監控與限制供應商活動
- C. 發給供應商存取卡。
- D. 隱藏資料設備與資訊標籤
Answer: B
Explanation:
The most effective control to protect information assets in a data center from theft by a vendor is to monitor and restrict vendor activities. A vendor may have legitimate access to the data center for maintenance or support purposes, but they may also have malicious intentions or be compromised by an attacker. By monitoring and restricting vendor activities, the organization can ensure that the vendor only performs authorized tasks and does not access or tamper with sensitive data or equipment. Issuing an access card to the vendor, concealing data devices and information labels, and restricting use of portable and wireless devices are also useful controls, but they are not as effective as monitoring and restricting vendor activities in preventing theft by a vendor. References:
* CISA Review Manual, 27th Edition, page 3381
* CISA Review Questions, Answers & Explanations Database - 12 Month Subscription
NEW QUESTION # 290
一名 IS 審計員發現，一名公司高階主管鼓勵員工出於商業目的使用社群網站。下列哪一項建議最有助於降低資料外洩的風險？
- A. 監控員工的社群網路使用情況
- B. 要求員工簽署政策確認和保密協議 (NDA)
- C. 提供員工使用社群網站的教育和指南
- D. 對機密資料建立強而有力的存取控制
Answer: C
Explanation:
The best recommendation to reduce the risk of data leakage from employee use of social networking sites for business purposes is to provide education and guidelines to employees on use of social networking sites.
Education and guidelines can help employees understand the benefits and risks of using social media for business purposes, such as enhancing brand awareness, engaging with customers, or sharing industry insights.
They can also inform employees about the dos and don'ts of social media etiquette, such as respecting privacy, protecting intellectual property, avoiding conflicts of interest, or complying with legal obligations. Education and guidelines can also raise awareness of potential data leakage scenarios, such as phishing attacks, malicious links, fake profiles, or oversharing sensitive information, and provide tips on how to prevent or respond to them.
NEW QUESTION # 291
下列哪一項是資料分類過程中最重要的結果？
- A. 保護等級的標識
- B. 增強的資料存取日誌
- C. 資料的存取控制矩陣
- D. 資料資產的全面清單
Answer: A
NEW QUESTION # 292
IS 審計員正在審查 IT 設施外包合約。如果缺少，下列哪一項應該是審核員最關心的問題？
- A. 外圍網路安全圖
- B. 硬體配置
- C. 幫助台可用性
- D. 存取控制要求
Answer: D
Explanation:
Explanation
The missing access control requirements should present the greatest concern to the IS auditor when reviewing a contract for the outsourcing of IT facilities. Access control requirements are essential for ensuring the confidentiality, integrity, and availability of the outsourced IT resources and data. They specify the roles, responsibilities, and permissions of the outsourcing vendor and its staff, as well as the client and its users, in accessing and managing the IT facilities. They also define the security policies, standards, and procedures that the outsourcing vendor must follow to protect the IT facilities from unauthorized or malicious access, use, modification, or disclosure. Without clear and comprehensive access control requirements, the outsourcing contract may expose the client to significant risks of data breaches, compliance violations, service disruptions, or reputational damage.
Hardware configurations, help desk availability, and perimeter network security diagram are important aspects of an outsourcing contract, but they are not as critical as access control requirements. Hardware configurations describe the technical specifications and performance of the IT equipment that the outsourcing vendor will provide and maintain. Help desk availability defines the service levels and support channels that the outsourcing vendor will offer to the client and its users. Perimeter network security diagram illustrates the network architecture and security measures that the outsourcing vendor will implement to protect the IT facilities from external threats. These aspects can be verified or modified during the implementation or operation phases of the outsourcing contract, but access control requirements need to be established and agreed upon before signing the contract.
References:
ISACA, CISA Review Manual, 27th Edition, Chapter 5: Protection of Information Assets, Section 5.3:
Logical Access1
CIO.com, 7 tips for managing an IT outsourcing contract2
Brainhub.eu, 8 Tips for Managing an IT Outsourcing Contract
NEW QUESTION # 293
本公司要求所有程序變更請求 (PCR) 均獲得批准並自動記錄所有修改。下列哪項 IS 審核程序將最好地確定是否對生產程序進行了未經授權的更改？
- A. 在整個計劃變更過程中審查 PCR 樣本以獲得適當的批准。
- B. 從日誌到完整的 PCR 表格追蹤程式更改樣本。
- C. 將完整的 PCR 表格樣本追蹤到所有程式變更的日誌中。
- D. 使用原始碼比較軟體來確定自上次審核日期以來是否對程式樣本進行了任何更改。
Answer: D
NEW QUESTION # 294
IS 審計員發現網路管理員可能會實施詐欺活動。
審核員首先該做什麼？
- A. 在揭露審核結果之前執行更詳細的測試。
- B. 在進行任何其他討論之前，與審計委員會一起審查審計結果。
- C. 與安全管理員分享潛在的審核結果。
- D. 通知審計委員會以確保及時解決。
Answer: A
NEW QUESTION # 295
IT 治理的價值交付主要目標是：
- A. 確保合規性。
- B. 推廣最佳實踐
- C. 優化投資。
- D. 提高效率。
Answer: C
Explanation:
Explanation
The primary objective of value delivery in reference to IT governance is to optimize investments. Value delivery is one of the five focus areas of IT governance that aims to ensure that IT delivers expected benefits to stakeholders and enables business value creation. Value delivery involves aligning IT investments with business objectives and strategies, managing IT performance and benefits realization, optimizing IT costs and risks, and enhancing IT innovation and agility. Value delivery helps to maximize the return on investment (ROI) and value for money (VFM) of IT resources and capabilities. References:
CISA Review Manual (Digital Version)
CISA Questions, Answers & Explanations Database
NEW QUESTION # 296
在決定審計報告中包含哪些問題時，資訊系統審計師應主要考慮下列哪一項？
- A. 固有風險
- B. 重要性
- C. 管理層協議
- D. 職業懷疑
Answer: B
NEW QUESTION # 297
與基礎設施即服務 (IaaS) 雲端服務供應商相關的哪些功能允許在需求變更時配置新伺服器？
- A. 測量的服務
- B. 快速彈性
- C. 資源池
- D. 負載平衡
Answer: B
NEW QUESTION # 298
在規劃內部滲透測試時，下列哪一項是最終確定測試範圍前最重要的步驟？
- A. 確保滲透測試的範圍僅限於測試環境
- B. 取得管理階層對測試範圍的書面同意
- C. 與 IT 部門就排除在測試範圍之外的系統達成一致
- D. 通知 IT 安全部門有關測試範圍
Answer: B
Explanation:
Explanation
Obtaining management's consent to the testing scope in writing is the most important step prior to finalizing the scope of testing, as it ensures that the penetration testers have the authorization and approval to perform the testing activities. It also protects them from any legal liabilities or accusations of unauthorized access or damage. The other options are not as important as obtaining management's consent, and they may vary depending on the specific situation and agreement. For example, some systems may not be excluded from the testing scope, and some tests may not be restricted to the test environment. References: CISA Review Manual (Digital Version) 1, page 381-382.
NEW QUESTION # 299
下列哪一項是 IS 審計員在組織資訊分類過程中的主要角色？
- A. 根據指定的分類保護資訊資產
- B. 確保分類等級符合監管指南
- C. 驗證資產是否根據分配的分類受到保護
- D. 定義組織內資訊資產的分類級別
Answer: C
Explanation:
Explanation
Validating that assets are protected according to assigned classification is the primary role of the IS auditor in an organization's information classification process. An IS auditor should evaluate whether the information security controls are adequate and effective in safeguarding the information assets based on their classification levels. The other options are not the primary role of the IS auditor, but rather the responsibilities of the information owners, custodians, or security managers. References:
CISA Review Manual (Digital Version), Chapter 6, Section 6.2.31
CISA Review Questions, Answers & Explanations Database, Question ID 206
NEW QUESTION # 300
在審查入侵偵測系統 (IDS) 的功能時，IS 稽核員最應該關注的是：
- A. 偵測到的事件增加。
- B. 被系統攔截的合法資料包增加。
- C. 已報告誤報。
- D. 尚未識別出實際攻擊。
Answer: D
NEW QUESTION # 301
下列哪一項資訊安全要求 BE ST 能夠在自帶設備 (BYOD) 環境中追蹤組織資料？
- A. 員工必須將其個人裝置註冊到組織的行動裝置管理程式中。
- B. 員工必須簽署確認書，確認已閱讀並瞭解組織的行動裝置可接受使用政策。
- C. 員工必須立即報告遺失或被盜的包含組織資料的行動裝置。
Answer: A
Explanation:
The best way to track organizational data in a BYOD environment is to enroll the personal devices in the organization's mobile device management (MDM) program. This will allow the organization to monitor, control, and secure the data on the devices remotely. Employees must also report lost or stolen devices and sign the acceptable use policy, but these are not sufficient to enable tracking of data. References: Info Technology and Systems Resources |COBIT, Risk, Governance ... - ISACA, section "Book IT Control Objectives for Sarbanes-Oxley, 4th Edition | Digital | English"
NEW QUESTION # 302
在審核小型組織的資料分類流程和程序時，資訊系統審核員注意到資料通常分類在錯誤的層級。組織改善這種情況最有效的方法是什麼？
- A. 讓IT安全人員對資料擁有者進行有針對性的訓練。
- B. 進行資訊分類政策意識演示和研討會。
- C. 使用基於內容的自動文件分類。
- D. 在企業入口網站上發布資料分類政策。
Answer: A
Explanation:
Explanation
This is the most effective way for the organization to improve its data classification processes and procedures, because data owners are the ones who are responsible for assigning the appropriate level of classification to the data they create, collect, or manage. Data owners should be aware of the data classification policy, the criteria for each level of classification, and the implications of misclassification. IT security staff can provide tailored training for data owners based on their roles, functions, and types of data they handle.
The other options are not as effective as having IT security staff conduct targeted training for data owners:
Use automatic document classification based on content. This is a possible option, but it may not be feasible or accurate for a small organization. Automatic document classification is a process that uses artificial intelligence or machine learning to analyze the content of a document and assign a class label based on predefined rules or models. However, this process may require a lot of resources, expertise, and maintenance, and it may not capture all the nuances and context of the data. The IS auditor should also verify the reliability and validity of the automatic document classification system.
Publish the data classification policy on the corporate web portal. This is a good practice, but it is not enough to improve the data classification situation. Publishing the data classification policy on the corporate web portal can increase the visibility and accessibility of the policy, but it does not ensure that data owners will read, understand, and follow it. The IS auditor should also monitor and enforce the compliance with the policy.
Conduct awareness presentations and seminars for information classification policies. This is a useful measure, but it is not the most effective one. Conducting awareness presentations and seminars can raise the general awareness and knowledge of information classification policies among all employees, but it may not address the specific needs and challenges of data owners. The IS auditor should also provide more in-depth and practical training for data owners.
NEW QUESTION # 303
在決定審計報告中包含哪些問題時，資訊系統審計師應主要考慮下列哪一項？
- A. 固有風險
- B. 重要性
- C. 管理階層的協議
- D. 職業懷疑
Answer: B
Explanation:
Materiality is the primary consideration when determining which issues to include in an audit report, as it reflects the significance or importance of the issues to the users of the report. Materiality is a relative concept that depends on the nature, context, and amount of the issues, as well as the expectations and needs of the users. Materiality helps the auditor to prioritize the issues and communicate them clearly and concisely.
References
ISACA CISA Review Manual, 27th Edition, page 256
Materiality in Auditing - AICPA
Materiality in Planning and Performing an Audit - IAASB
NEW QUESTION # 304
下列哪一項是協助確保新 IT 實施符合企業架構 (EA) 原則和要求的最佳方式？
- A. 定義 EA 時考慮利害關係人的擔憂
- B. 作為變更顧問委員會的一部分進行 EA 審核
- C. 對 IT 實施執行強制實施後審查
- D. 將安全視圖記錄為 EA 的一部分
Answer: B
Explanation:
The best way to help ensure new IT implementations align with enterprise architecture (EA) principles and requirements is to conduct EA reviews as part of the change advisory board (CAB). A CAB is a committee that evaluates and authorizes changes to IT services, such as new IT implementations. By conducting EA reviews as part of the CAB process, the organization can ensure that the proposed changes are consistent with the EA vision, goals, standards, and guidelines. This can help avoid potential conflicts, risks, or inefficiencies that may arise from misaligned IT implementations. Additionally, EA reviews can help identify opportunities for improvement, optimization, or innovation in the IT services.
The other options are not the best ways to help ensure new IT implementations align with EA principles and requirements. Documenting the security view as part of the EA is important, but it does not guarantee that new IT implementations will follow the security requirements or best practices. Considering stakeholder concerns when defining the EA is also essential, but it does not ensure that new IT implementations will meet the stakeholder expectations or needs. Performing mandatory post-implementation reviews of IT implementations is a good practice, but it does not prevent potential issues or problems that may arise from misaligned IT implementations.
References:
* 5: Change Advisory Board Best Practices: 15+ Industry Leaders Weigh In
* 6: What Does the Change Advisory Board (CAB) Do?
* 7: How do I set up an effective change advisory board? - ServiceNow
* 8: ITIL Change Management - The Role of the Change Advisory Board
NEW QUESTION # 305
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