CISA Protection of Information Assets Practice Question
An IS auditor is reviewing the access recertification process for a financial institution. The process requires users and their managers to confirm access rights quarterly. During the review, the auditor finds that recertifications are consistently completed late, with an average delay of 45 days. Additionally, terminated employees' access is not always removed promptly, and there are no compensating controls. Which of the following is the MOST significant risk arising from these findings?
⚠ Common exam trap
CISA often tests the difference between a risk and its symptoms; candidates may pick audit findings or tracking issues, but the core risk is unauthorized access.
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
✓
Higher probability of unauthorized access to sensitive information
The most significant risk is unauthorized access to sensitive information because late recertifications and failure to promptly remove terminated employees' access increase the window for misuse. Without compensating controls, this directly threatens data confidentiality. Thus, C is correct.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Increased likelihood of audit findings for non-compliance with internal policies
Why it's wrong here
Late recertification and stale terminated-employee accounts create unauthorised access to financial systems and data, which is the substantive risk. Audit findings are a consequence of that control failure, not the exposure itself; this option would be correct if the question asked about compliance reporting impact rather than risk.
- ✗
Difficulty in tracking user access history
Why it's wrong here
Access history remains recorded in directory and application logs regardless of recertification timing. Tracking difficulty would be the correct concern if logging were disabled or retention shortened. Here the concrete risk is that terminated employees keep active accounts, permitting unauthorised access to financial data.
- ✓
Higher probability of unauthorized access to sensitive information
Why this is correct
Late recertification leaves stale entitlements in place for weeks, and terminated users retaining access creates a direct path to sensitive financial data. Combined with no compensating controls, this materially raises the likelihood of unauthorised access, which is the most significant risk.
- ✗
Potential loss of audit trails for access changes
Why it's wrong here
Access changes are still logged by the underlying systems; the recertification delay does not destroy audit trails. This option would be correct if the finding were disabled logging or overwritten records. The actual exposure is that terminated users retain live entitlements, enabling unauthorised transactions.
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JA
Written and reviewed by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official ISACA exam blueprint
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