CISA Protection of Information Assets Practice Question
An organization uses shared accounts for system administration. Which of the following is the MOST significant audit concern?
⚠ Common exam trap
CISA often tests the distinction between operational inconvenience (password complexity) and control failure (loss of accountability), so candidates who focus on the 'sharing' risk rather than the audit trail principle pick the wrong answer.
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
✓
Lack of individual accountability and audit trail
Shared administrative accounts break the fundamental audit principle of individual accountability because multiple administrators operate under one identity, making it impossible to attribute a specific action to a specific person. Without unique user IDs, the audit trail (logs, change records, access reviews) cannot reliably identify who performed which action, undermining non-repudiation and forensic investigation. This is the most significant concern because it defeats the purpose of logging and monitoring controls that auditors rely on.
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 complexity of password management
Why it's wrong here
Password management complexity is an operational inconvenience, not the audit issue itself; the real concern is that activity cannot be attributed to an individual. It is tempting because shared credentials do complicate rotation and storage, but auditors focus on accountability and non-repudiation, which shared accounts destroy regardless of how passwords are handled.
- ✓
Lack of individual accountability and audit trail
Why this is correct
Shared administrative accounts mean activity cannot be attributed to a named individual, so the audit trail cannot support investigation, least-privilege enforcement or disciplinary action. This loss of individual accountability is the most significant concern because it undermines every other administrative control.
- ✗
Violation of segregation of duties
Why it's wrong here
Segregation of duties concerns splitting incompatible tasks between different people, which shared accounts do not inherently breach if duties are assigned separately. It is tempting because shared credentials blur role boundaries, but the primary audit concern is lost individual accountability, since logs record the account rather than the person.
- ✗
Higher risk of password sharing outside the team
Why it's wrong here
External password sharing is a possible consequence, but it is not the fundamental control failure; the account itself already prevents attribution. It is tempting because shared credentials do circulate informally, yet auditors prioritise the inability to trace actions to a named individual, which undermines accountability and non-repudiation directly.
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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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