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CISA Practice Question: During an audit of a financial application, the…
During an audit of a financial application, the IS auditor discovers that user access reviews are performed quarterly instead of monthly as required by policy. Which of the following is the BEST initial action for the auditor?
⚠ Common exam trap
Candidates often assume policy noncompliance must always be reported immediately as a finding, but the CISA exam emphasizes risk-based auditing where the auditor first evaluates whether compensating controls mitigate the risk before concluding on the finding's significance.
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
✓
Determine if compensating controls mitigate the risk of less frequent reviews
The IS auditor's primary role is to assess risk, not to enforce policy blindly. Quarterly reviews may still be acceptable if compensating controls (e.g., automated provisioning/deprovisioning, real-time monitoring, or role-based access controls) effectively reduce the risk of unauthorized access between reviews. Determining the presence and effectiveness of such controls is the best initial action before deciding whether to report noncompliance.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Recommend that the policy be changed to allow quarterly reviews
Why it's wrong here
The auditor should not change policy, only assess risk.
- ✗
Report the noncompliance with the policy as a finding immediately
Why it's wrong here
The auditor should evaluate compensating controls first.
- ✗
Escalate the issue to senior management for immediate resolution
Why it's wrong here
Escalation should occur after analysis.
- ✓
Determine if compensating controls mitigate the risk of less frequent reviews
Why this is correct
Compensating controls may make quarterly reviews acceptable.
Quick reference
Access Control Model Comparison
| Model | Acronym | Who Controls Access? | Best For |
|---|---|---|---|
| Discretionary Access Control | DAC | Resource owner | Small teams, file shares |
| Mandatory Access Control | MAC | System / security labels | Classified govt / military |
| Role-Based Access Control | RBAC | Administrator (via roles) | Enterprise environments |
| Attribute-Based Access Control | ABAC | Policy engine (user + resource attributes) | Fine-grained, dynamic policies |
| Rule-Based Access Control | RuBAC | System rules / ACLs | Firewall rules, network ACLs |
Go deeper
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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