Sep 08, 2026 PASS ISACA CISA EXAM WITH UPDATED DUMPS [Q101-Q115]

The best evidence that adequate resources are now allocated to successfully recover the systems is a service level agreement (SLA). An SLA is a contract between a service provider and a customer that defines the scope, quality, and terms of the service delivery. An SLA should include measurable and verifiable indicators of the service performance, such as availability, reliability, capacity, security, and recovery. An SLA should also specify the roles, responsibilities, and expectations of both parties, as well as the remedies and penalties for non-compliance. An SLA can help to ensure that the third-party vendor has allocated sufficient hardware and other resources to meet the recovery objectives and requirements of the organization. References:
CISA Review Manual (Digital Version)
CISA Questions, Answers and Explanations Database

Section: Governance and Management of IT

An IS auditor should recommend the development of a performance baseline and monitor the system’s performance, against the baseline, to develop empirical data upon which decisions for modifying the system can be made. Alternate processing proceduresand a maintenance manual will not alter a system’s performance. Implementing changes without knowledge of thecause (s) forthe perceived poor performance may not result in a more efficient system.

Steganography is a technique for concealing the existence of messages or information. An increasingly important steganographical technique is digital watermarking, which hides data within data, e.g., by encoding rights information in a picture or music file without altering the picture or music’s perceivable aesthetic qualities. Digitalized signatures are not related to digital rights management. Hashing creates a message hash or digest, which is used to ensure the integrity of the message; it is usually considered a part of cryptography. Parsing is the process of splitting up a continuous stream of characters for analytical purposes, and is widely applied in the design of programming languages or in data entry editing.

Explanation
A post-implementation review (PIR) is a process to evaluate whether the objectives of the project were met, determine how effectively this was achieved, learn lessons for the future, and ensure that the organisation gets the most benefit from the implementation of projects1. A PIR is an important tool for assessing the success and value of a project, as well as identifying the areas for improvement and best practices for future projects.
One of the key elements of a PIR is to measure the benefits of the project against the expected outcomes and benefits that were defined at the beginning of the project. Measurable benefits are the quantifiable and verifiable results or outcomes that the project delivers to the organisation or its stakeholders, such as increased revenue, reduced costs, improved quality, enhanced customer satisfaction, or compliance with regulations2.
Measurable benefits should be aligned with the organisation’s strategy, vision, and goals, and should be SMART (specific, measurable, achievable, relevant, and time-bound).
The finding that measurable benefits were not defined is of greatest significance among the four findings, because it implies that:
The project did not have a clear and agreed-upon purpose, scope, objectives, and deliverables The project did not have a valid and realistic business case or justification for its initiation and implementation The project did not have a robust and effective monitoring and evaluation mechanism to track its progress, performance, and impact The project did not have a reliable and transparent way to demonstrate its value proposition and return on investment to the organisation or its stakeholders The project did not have a meaningful and actionable way to learn from its achievements and challenges, and to improve its processes and practices Therefore, an IS auditor should recommend that measurable benefits are defined for any project before its implementation, and that they are reviewed and reported regularly during and after the project’s completion.
The other possible findings are:
A lessons-learned session was never conducted: This is a significant finding, but not as significant as the lack of measurable benefits. A lessons-learned session is a process of capturing and documenting the knowledge, experience, and feedback gained from a project, both positive and negative. A lessons-learned session helps to identify the strengths and weaknesses of the project management process, as well as the best practices and lessons for future projects. A lessons-learned session should be conducted at the end of each project phase or milestone, as well as at the end of the project. However, even without a formal lessons-learned session, some learning may still occur informally or implicitly among the project team members or stakeholders.
The projects 10% budget overrun was not reported to senior management: This is a significant finding, but not as significant as the lack of measurable benefits. A budget overrun is a situation where the actual cost of a project exceeds its planned or estimated cost. A budget overrun may indicate poor planning, estimation, or control of the project resources, or unexpected changes or risks that occurred during the project implementation. A budget overrun should be reported to senior management as soon as possible, along with the reasons for it and the corrective actions taken or proposed. However, a budget overrun may not necessarily affect the quality or value of the project deliverables or outcomes if they are still within acceptable standards or expectations.
Monthly dashboards did not always contain deliverables: This is a significant finding, but not as significant as the lack of measurable benefits. A dashboard is a visual tool that displays key performance indicators (KPIs) or metrics related to a project’s progress, status, or results. A dashboard helps to monitor and communicate the performance of a project to various stakeholders in a concise and clear manner. A dashboard should include deliverables as one of its components, along with other elements such as schedule, budget, quality, risks, issues, or benefits. However, even without deliverables in monthly dashboards, some information about them may still be available from other sources such as reports or documents.
References: 1: The role & importance of the Post Implementation Review 2: What is Post-Implementation Review in Project Management?

Explanation/Reference:
The keyword INCORRECTLY is used within the question. You need to find out a statement which was incorrectly describe Asynchronous Transfer Mode.ATM operates at data link layer of an OSI model For your exam you should know below information about WAN Technologies:
Point-to-point protocol
PPP (Point-to-Point Protocol) is a protocol for communication between two computers using a serial interface, typically a personal computer connected by phone line to a server. For example, your Internet server provider may provide you with a PPP connection so that the provider’s server can respond to your requests, pass them on to the Internet, and forward your requested Internet responses back to you. PPP uses the Internet protocol (IP) (and is designed to handle others). It is sometimes considered a member of the TCP/IP suite of protocols. Relative to the Open Systems Interconnection (OSI) reference model, PPP provides layer 2 (data-link layer) service. Essentially, it packages your computer’s TCP/IP packets and forwards them to the server where they can actually be put on the Internet.
PPP is a full-duplex protocol that can be used on various physical media, including twisted pair or fiber optic lines or satellite transmission. It uses a variation of High Speed Data Link Control (HDLC) for packet encapsulation.
PPP is usually preferred over the earlier de facto standard Serial Line Internet Protocol (SLIP) because it can handle synchronous as well as asynchronous communication. PPP can share a line with other users and it has error detection that SLIP lacks. Where a choice is possible, PPP is preferred.
Point-to-point protocol
X.25
X.25 is an ITU-T standard protocol suite for packet switched wide area network (WAN) communication.
X.25 is a packet switching technology which uses carrier switch to provide connectivity for many different networks.
Subscribers are charged based on amount of bandwidth they use. Data are divided into 128 bytes and encapsulated in High Level Data Link Control (HDLC).
X.25 works at network and data link layer of an OSI model.

X.25
Frame Relay
Works on a packet switching
Operates at data link layer of an OSI model
Companies that pay more to ensure that a higher level of bandwidth will always be available, pay a committed information rate or CIR
Two main types of equipment’s are used in Frame Relay
1. Data Terminal Equipment (DTE) – Usually a customer owned device that provides a connectivity between company’s own network and the frame relay’s network.
2. Data Circuit Terminal Equipment (DCE) – Service provider device that does the actual data transmission and switching in the frame relay cloud.
The Frame relay cloud is the collection of DCE that provides that provides switching and data communication functionality. Frame relay is any to any service.

Frame Relay
Integrated Service Digital Network
Enables data, voice and other types of traffic to travel over a medium in a digital manner previously used only for analog voice transmission.
Same copper telephone wire is used.
Provide digital point-to-point circuit switching medium.

ISDN
Asynchronous Transfer Mode (ATM)
Uses Cell switching method
High speed network technology used for LAN, MAN and WAN
Like a frame relay it is connection oriented technology which creates and uses fixed channel Data are segmented into fixed size cell of 53 bytes
Some companies have replaces FDDI back-end with ATM

Asynchronous Transfer Mode
Multiprotocol Label Switching (MPLS)
Multiprotocol Label Switching (MPLS) is a standards-approved technology for speeding up network traffic flow and making it easier to manage. MPLS involves setting up a specific path for a given sequence of packets, identified by a label put in each packet, thus saving the time needed for a router to look up the address to the next node to forward the packet to. MPLS is called multiprotocol because it works with the Internet Protocol (IP), Asynchronous Transport Mode (ATM), and frame relay network protocols. With reference to the standard model for a network (the Open Systems Interconnection, or OSI model), MPLS allows most packets to be forwarded at the Layer 2 (switching) level rather than at the Layer 3 (routing) level. In addition to moving traffic faster overall, MPLS makes it easy to manage a network for quality of service (QoS). For these reasons, the technique is expected to be readily adopted as networks begin to carry more and different mixtures of traffic.
MPLS

The following answers are incorrect:
The other options presented correctly describes Asynchronous Transfer Mode.
The following reference(s) were/was used to create this question:
CISA review manual 2014 page number 266

Explanation
This should be the first thing that an IS auditor considers when evaluating firewall rules, because it defines the objectives, standards, and guidelines for securing the organization’s network and information assets. The firewall rules should be aligned with the organization’s security policy, and reflect the level of risk and protection required for each type of network traffic, system, or data. The IS auditor should compare the firewall rules with the security policy, and identify any discrepancies, gaps, or conflicts that could compromise the security or performance of the network.
The other options are not as important as the organization’s security policy when evaluating firewall rules:
The number of remote nodes. This is a factor that may affect the complexity and scalability of the firewall rules, but it is not a primary consideration for the IS auditor. Remote nodes are devices or systems that connect to the network from outside locations, such as teleworkers, mobile users, or branch offices. The IS auditor should ensure that the firewall rules provide adequate security and access control for remote nodes, but this depends on the organization’s security policy and business needs.
The firewalls’ default settings. These are the predefined configurations that come with the firewall devices or software, and that determine how they handle network traffic by default. The IS auditor should review the firewalls’ default settings, and verify that they are appropriate and secure for the organization’s network environment. However, the firewalls’ default settings may not match the organization’s security policy or specific requirements, and may need to be customized or overridden by firewall rules.
The physical location of the firewalls. This is a factor that may affect the placement and design of the firewall rules, but it is not a critical consideration for the IS auditor. The physical location of the firewalls refers to where they are installed or deployed in relation to the network topology, such as at the network perimeter, between network segments, or on individual hosts. The IS auditor should ensure that the firewall rules are consistent and coordinated across different locations, but this depends on the organization’s security policy and network architecture.

Explanation/Reference:
Explanation:
Procedures are processes an IS auditor may follow in an audit engagement. In determining the appropriateness of any specific procedure, an IS auditor should use professional judgment appropriate to the specific circumstances. Professional judgment involves a subjective and often qualitative evaluation of conditions arising in the course of an audit. Judgment addresses a grey area where binary (yes/no) decisions are not appropriate and the auditor’s past experience plays a key role in making a judgment.
ISACA’s guidelines provide information on how to meet the standards when performing IS audit work.
Identifying material weaknesses is the result of appropriate competence, experience and thoroughness in planning and executing the audit and not of professional judgment. Professional judgment is not a primary input to the financial aspects of the audit.

Explanation/Reference:
Explanation: By observing the IS staff performing their tasks, an IS auditor can identify whether they are performing any incompatible operations, and by interviewing the IS staff, the auditor can get an overview of the tasks performed. Based on the observations and interviews the auditor can evaluate the segregation of duties. Management may not be aware of the detailed functions of each employee in the IS department; therefore, discussion with the management would provide only limited information regarding segregation of duties. An organization chart would not provide details of the functions of the employees. Testing of user rights would provide information about the rights they have within the IS systems, but would not provide complete information about the functions they perform.