CISA Governance and Management of IT Practice Question
A financial institution is required by regulators to demonstrate that IT controls are effective. Which of the following provides the BEST evidence?
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
Service organization control (SOC) reports
Service organization control (SOC) reports are independent audits of control effectiveness, highly regarded by regulators. Internal audit reports are valuable but may lack independence; risk register and balanced scorecard are not direct evidence of control effectiveness.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
IT balanced scorecard
Why it's wrong here
BSC measures performance but not control effectiveness.
- ✗
Internal audit reports
Why it's wrong here
Internal audit is useful but may not be accepted as independent by regulators.
- ✗
IT risk register
Why it's wrong here
Risk register lists risks but does not prove control effectiveness.
- ✓
Service organization control (SOC) reports
Why this is correct
SOC reports provide independent assurance on controls.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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