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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
Changing the policy would legitimise the control gap rather than address it; the auditor's role is to report against the existing policy, not rewrite it. Policy revision is a management decision, appropriate only after management formally accepts the risk and documents a justified change to the review frequency.
- ✗
Report the noncompliance with the policy as a finding immediately
Why it's wrong here
Reporting immediately skips validating whether the quarterly reviews still mitigate the risk, and bypasses the auditor's duty to discuss preliminary findings with management first. A finding is the eventual output, correct once evidence is confirmed and management has had the opportunity to respond.
- ✗
Escalate the issue to senior management for immediate resolution
Why it's wrong here
Escalation to senior management is premature; the auditor should first confirm the facts and raise the matter with the process owner. Escalation is warranted when management fails to act on a validated finding, or when the risk is severe enough to require immediate governance attention.
- ✓
Determine if compensating controls mitigate the risk of less frequent reviews
Why this is correct
Before concluding on the control weakness, the auditor must assess whether other controls, such as automated provisioning or monitoring, reduce the exposure created by quarterly reviews. This determines the actual risk and whether the finding warrants escalation.
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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JA
Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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