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Question 201. What is the primary purpose of an IT risk assessment?

1) To identify and evaluate risks that could affect organizational objectives
2) To eliminate the need for internal controls
3) To assign technical responsibilities to auditors
4) To document employee attendance

Answer: 1) To identify and evaluate risks that could affect organizational objectives

Explanation:

An IT risk assessment helps an organization identify threats, vulnerabilities, and conditions that could negatively affect its objectives. The assessment considers factors such as likelihood, potential impact, existing controls, business criticality, and changes in the technology environment. Results can help management prioritize risk treatment and determine where additional controls may be required. A risk assessment does not guarantee that all risks will be eliminated. Instead, it provides a structured basis for understanding exposure and making informed decisions about risk responses. Auditors can use risk assessment results when planning audit activities, but management remains responsible for managing organizational risks.

Question 202. Which factor should receive the greatest consideration when prioritizing IT risks?

1) Number of computers in the department
2) Potential impact and likelihood of the risk
3) Age of the organization’s website
4) Number of employees using the system

Answer: 2) Potential impact and likelihood of the risk

Explanation:

Risk prioritization generally considers both the likelihood that a risk will occur and the potential impact if it does occur. A risk that is highly likely and could cause significant financial, operational, legal, or reputational consequences may require more immediate attention than a low-impact risk. Other factors, such as regulatory requirements, asset criticality, existing controls, and management’s risk tolerance, can also influence prioritization. The number of users or devices alone does not determine the importance of a risk. A structured prioritization process allows management to allocate resources toward exposures that could have more significant consequences for organizational objectives.

Question 203. What is the primary responsibility of management regarding IT risk?

1) Performing every audit procedure
2) Writing all audit working papers
3) Identifying, evaluating, and responding to organizational risks
4) Independently approving the auditor’s conclusions

Answer: 3) Identifying, evaluating, and responding to organizational risks

Explanation:

Management is responsible for establishing processes to identify, evaluate, and appropriately respond to risks affecting the organization. This includes determining risk tolerance, implementing suitable controls, allocating resources, and monitoring whether risk responses remain effective. Auditors independently evaluate controls and provide assurance or recommendations, but they should not assume management’s responsibility for making risk decisions. Management may choose to avoid, reduce, transfer, or accept a risk depending on the circumstances and organizational criteria. Effective governance requires clear accountability so that risk ownership remains with appropriate business and management personnel rather than being transferred to the audit function.

Question 204. Which situation represents risk transfer?

1) Discontinuing a business activity because of unacceptable risk
2) Installing additional security controls
3) Accepting a known risk without additional treatment
4) Purchasing insurance to shift some financial consequences of a risk

Answer: 4) Purchasing insurance to shift some financial consequences of a risk

Explanation:

Risk transfer involves shifting some or all consequences of a risk to another party. Insurance is a common example because an organization transfers specified financial consequences to an insurer in exchange for a premium. Outsourcing certain activities with contractual risk provisions can also involve elements of risk transfer, although the organization may retain ultimate accountability for some risks. Risk transfer does not necessarily eliminate the underlying risk. By contrast, implementing additional controls generally reduces risk, discontinuing an activity can avoid risk, and accepting risk means management knowingly retains the exposure. Auditors should evaluate whether the selected response is consistent with organizational risk criteria.

Question 205. What is the main purpose of a risk register?

1) To document identified risks, owners, assessments, and treatment information
2) To record employee salaries
3) To replace the organization’s financial statements
4) To store source code versions

Answer: 1) To document identified risks, owners, assessments, and treatment information

Explanation:

A risk register provides a structured record of identified risks and information needed to manage them. Depending on the organization’s methodology, it may include risk descriptions, affected assets or processes, likelihood, impact, risk ratings, existing controls, risk owners, treatment plans, target dates, and current status. Maintaining this information helps management monitor changes in risk exposure and track whether agreed responses are being implemented. A risk register should be reviewed and updated when significant business, technology, regulatory, or threat changes occur. It is not a replacement for financial reporting or technical configuration records. Its primary purpose is supporting organized and accountable risk management.

Question 206. Which control provides the strongest evidence that a user access request was properly authorized?

1) The employee’s verbal confirmation
2) A documented approval from the designated access owner
3) The user’s successful login
4) A help desk ticket without approval information

Answer: 2) A documented approval from the designated access owner

Explanation:

A documented approval from the person responsible for authorizing access provides evidence that the request was reviewed and approved by an appropriate authority. The approval should correspond to the user’s job responsibilities and the requested level of access. A successful login only demonstrates that access exists; it does not prove that access was properly authorized. A verbal statement may provide useful information but is generally weaker than documented evidence. An access request or help desk ticket can support the process, but it should contain sufficient authorization information. Auditors should verify that access approvals are traceable, appropriate, and consistent with organizational access policies.

Question 207. What is the primary objective of periodic user access reviews?

1) To increase the number of active accounts
2) To identify and remove inappropriate or unnecessary access
3) To replace password management controls
4) To approve all new software purchases

Answer: 2) To identify and remove inappropriate or unnecessary access

Explanation:

Periodic access reviews help determine whether users continue to have access appropriate to their current responsibilities. During a review, managers or designated access owners may identify excessive privileges, dormant accounts, transferred employees, terminated users, or access that is no longer required. Appropriate corrective actions can then be taken to reduce unnecessary exposure. Access reviews do not replace authentication, password, or provisioning controls; they provide a separate detective mechanism for identifying inappropriate access that may have remained after changes in employment or responsibilities. The frequency and scope of reviews should reflect risk, system criticality, regulatory requirements, and the sensitivity of the information involved.

Question 208. Which authentication method represents something the user knows?

1) Fingerprint
2) Smart card
3) Password
4) Security token

Answer: 3) Password

Explanation:

Authentication factors are commonly grouped into categories such as something the user knows, something the user has, and something the user is. A password or personal identification number is an example of something the user knows. A smart card or security token represents something the user has, while a fingerprint represents something the user is. Using multiple different factor categories can strengthen authentication because compromising one factor does not necessarily provide access to the others. Passwords should still be protected through appropriate policies and technical controls because weak, reused, or compromised passwords can expose systems to unauthorized access.

Question 209. What is the main security advantage of multifactor authentication?

1) It eliminates the need for user accounts
2) It requires two or more independent authentication factors
3) It prevents all forms of malware
4) It removes the need for authorization controls

Answer: 2) It requires two or more independent authentication factors

Explanation:

Multifactor authentication strengthens identity verification by requiring authentication factors from multiple categories. For example, a user might provide a password and then confirm possession of a registered device. If one factor is compromised, an attacker may still need to defeat the additional factor. Multifactor authentication does not eliminate the need for authorization, account management, endpoint security, or monitoring. Its effectiveness also depends on the quality and implementation of the factors used. Organizations should select authentication methods appropriate to risk and consider phishing resistance, recovery procedures, administrative access, and the sensitivity of the resources being protected.

Question 210. Which practice best supports least privilege?

1) Giving every employee administrator access
2) Granting users only the permissions required for their responsibilities
3) Allowing permanent access to sensitive applications
4) Sharing privileged credentials among team members

Answer: 2) Granting users only the permissions required for their responsibilities

Explanation:

The principle of least privilege requires users and processes to receive only the access necessary to perform authorized responsibilities. Limiting permissions reduces the potential impact of compromised accounts, accidental changes, and misuse of privileges. Access should be based on job responsibilities and reviewed when those responsibilities change. Privileged access may also be granted temporarily through controlled workflows when elevated permissions are required. Shared credentials and excessive administrator rights weaken accountability and increase exposure. Least privilege should be implemented together with appropriate authentication, authorization, monitoring, access reviews, and timely deprovisioning to maintain effective control over access to sensitive resources.

Question 211. What is the primary purpose of identity lifecycle management?

1) To manage identities and access from creation through modification and termination
2) To increase the number of user accounts
3) To eliminate the need for authentication
4) To store application source code

Answer: 1) To manage identities and access from creation through modification and termination

Explanation:

Identity lifecycle management controls user identities throughout their organizational lifecycle. This commonly includes account creation during onboarding, access changes when roles or responsibilities change, periodic validation of access, and account removal or disabling when employment or access requirements end. Effective lifecycle management helps prevent orphaned accounts, excessive permissions, and delays in access provisioning or removal. Automated workflows can improve consistency by connecting identity systems with human resources and access management processes. However, organizations should monitor exceptions and verify that automated actions operate correctly. Proper lifecycle management supports least privilege, accountability, and timely access control throughout a user’s relationship with the organization.

Question 212. Which control is most useful for detecting dormant user accounts?

1) Periodic review of account activity and account status
2) Increasing monitor screen resolution
3) Replacing all application servers annually
4) Disabling system logging

Answer: 1) Periodic review of account activity and account status

Explanation:

Dormant accounts can create unnecessary security exposure because they may remain available even though they are no longer needed. Periodic reviews of account status, login history, ownership, and business justification can help identify accounts that have not been used or should no longer exist. Organizations may establish automated inactivity thresholds that trigger review or suspension, depending on business requirements. However, automated disabling should account for legitimate service, seasonal, emergency, or other specialized accounts. Auditors should evaluate whether the organization has defined criteria for dormant accounts and whether identified accounts are appropriately disabled, removed, or formally justified.

Question 213. What is the primary purpose of a service account?

1) To provide every employee with administrative privileges
2) To allow an automated process or service to authenticate and perform authorized tasks
3) To replace all human user accounts
4) To provide unrestricted access to databases

Answer: 2) To allow an automated process or service to authenticate and perform authorized tasks

Explanation:

Service accounts are typically used by applications, automated processes, scheduled tasks, or system services that need to authenticate to resources. Their permissions should be limited to the functions required by the associated process. Because service accounts may not be associated with an individual employee, organizations should establish ownership, purpose, credential protection, monitoring, and periodic review requirements. Excessive privileges or unmanaged service accounts can create significant security risks. Credentials should be protected and changed according to appropriate organizational requirements. Auditors should verify that service accounts are authorized, necessary, appropriately restricted, and monitored for unusual activity.

Question 214. Which control best reduces the risk associated with shared privileged accounts?

1) Disabling all administrative functions
2) Allowing administrators to use one password permanently
3) Requiring administrators to identify themselves individually before using elevated privileges
4) Removing all audit logs

Answer: 3) Requiring administrators to identify themselves individually before using elevated privileges

Explanation:

Individual identification improves accountability for privileged activity. When administrators share a generic privileged account, it may be difficult to determine which person performed a particular action. Organizations can reduce this risk by requiring administrators to authenticate individually and then obtain controlled elevated privileges. Privileged access management systems may provide additional features such as approval workflows, temporary access, session monitoring, credential vaulting, and activity recording. Shared accounts may still be necessary in limited technical circumstances, but additional compensating controls should be considered. The objective is to maintain accountability while ensuring that elevated permissions are granted only to authorized personnel for legitimate activities.

Question 215. What is the primary purpose of segregation between development and production environments?

1) To prevent unauthorized or inadequately tested changes from directly affecting production
2) To increase developer administrative privileges
3) To eliminate application testing
4) To allow developers unrestricted access to production data

Answer: 1) To prevent unauthorized or inadequately tested changes from directly affecting production

Explanation:

Separating development and production environments reduces the risk that untested or unauthorized changes will affect live operations. Developers can build and test applications in controlled environments while production systems remain subject to stricter access and change controls. Appropriate segregation also supports separation of duties by limiting developers’ ability to independently deploy their own changes. The exact implementation depends on organizational size, technology, and business requirements, but access should be controlled and production changes should follow an approved process. Where complete separation is difficult, compensating controls such as independent review, deployment approval, and enhanced monitoring can reduce associated risks.

Question 216. What is the primary objective of user acceptance testing?

1) To determine whether the system meets defined business and user requirements
2) To verify the physical security of the data center
3) To replace vulnerability testing
4) To approve employee access rights

Answer: 1) To determine whether the system meets defined business and user requirements

Explanation:

User acceptance testing, or UAT, evaluates whether a system or application meets the business requirements and expectations of its intended users before implementation or release. Business representatives typically participate because they understand the operational processes the system is intended to support. UAT can identify functional gaps, workflow problems, usability concerns, or requirements that were not adequately addressed during development. It does not replace security testing, technical testing, or vulnerability assessments. Auditors may review whether UAT was properly planned, documented, approved, and completed before deployment. Evidence of appropriate acceptance can support the conclusion that business requirements were considered before production use.

Question 217. What should an auditor verify when reviewing application input controls?

1) Whether invalid or unexpected input is detected and appropriately handled
2) Whether users can bypass all validation rules
3) Whether application logs are permanently deleted
4) Whether every user has unrestricted database access

Answer: 1) Whether invalid or unexpected input is detected and appropriately handled

Explanation:

Input controls help ensure that information entering an application conforms to defined requirements. Depending on the system, controls may include data type checks, format checks, range checks, completeness checks, validity checks, and duplicate detection. The objective is to prevent incorrect, incomplete, unauthorized, or potentially harmful input from being processed improperly. Auditors should examine control design and operating effectiveness, including how rejected inputs are handled and whether exceptions are appropriately logged. Strong input validation can improve data quality and reduce application errors and certain security risks. It should be complemented by other application controls because input validation alone does not address every processing or output risk.

Question 218. Which control is designed to ensure that all expected transactions are processed?

1) Password complexity
2) Completeness check or control total
3) Physical access badge
4) Network encryption

Answer: 2) Completeness check or control total

Explanation:

Completeness controls help determine whether all expected transactions or records have been processed. Control totals can be established before processing and compared with results afterward to identify missing, duplicated, or otherwise unexpected transactions. Depending on the application, organizations may use record counts, monetary totals, hash totals, sequence checks, or reconciliation procedures. The specific control should reflect the type of processing and information involved. Auditors can examine whether control totals are generated, independently reviewed when appropriate, and investigated when differences occur. Completeness controls are especially useful in batch processing and interfaces where transactions move between systems.

Question 219. What is the primary purpose of an application exception report?

1) To identify transactions or conditions that fall outside defined processing criteria
2) To approve every normal transaction automatically
3) To remove all transaction history
4) To replace application access controls

Answer: 1) To identify transactions or conditions that fall outside defined processing criteria

Explanation:

Exception reports identify transactions, records, or conditions that require attention because they fall outside established rules or expected parameters. Examples can include unusually large transactions, invalid account numbers, duplicate records, failed processing, or transactions exceeding defined thresholds. Exception reporting is generally a detective control because it helps identify conditions requiring investigation after or during processing. The effectiveness of the control depends on appropriate criteria, complete reporting, timely review, and documented follow-up of significant exceptions. Auditors should evaluate whether responsible personnel review exception reports and whether unresolved exceptions are tracked until appropriate action is taken.

Question 220. What is the primary objective of reconciliation between two related systems?

1) To increase the number of transactions processed
2) To identify and investigate differences between corresponding records or totals
3) To eliminate the need for backups
4) To provide users with unrestricted access

Answer: 2) To identify and investigate differences between corresponding records or totals

Explanation:

Reconciliation compares information from two related sources to determine whether expected records, amounts, or totals agree. Differences may result from missing transactions, duplicate records, interface failures, processing errors, timing differences, or unauthorized changes. Effective reconciliation controls should define what is being compared, establish acceptable differences, identify responsible reviewers, and require investigation and resolution of significant discrepancies. Reconciliation does not necessarily mean that every difference represents an error because legitimate timing or processing conditions may exist. Auditors should evaluate whether reconciliations are performed at an appropriate frequency, reviewed by responsible personnel, supported by evidence, and followed by timely corrective action.