The correct answer is that disabled accounts could be re-enabled without proper authorization, as this represents the primary risk of disabled accounts not deleted. When an account is merely disabled rather than removed, it retains all its original privileges and role assignments within the system, meaning an attacker or malicious insider who gains administrative access—or a compromised administrator credential—can simply re-enable the account to regain full access, bypassing the intended termination process. On the Certified Information Systems Auditor CISA exam, this question tests your understanding of logical access control principles, specifically the distinction between disabling and deleting accounts; a common trap is to focus on the risk of orphaned accounts or data leakage, but the core concern is unauthorized re-activation. Remember the memory tip: "Disabled is not dead—it’s just sleeping, and a key can wake it up."
CISA Information System Auditing Process Practice Question
This CISA practice question tests your understanding of information system auditing process. Read the scenario carefully and evaluate each option against the stated constraints before committing to an answer. After answering, compare your reasoning against the explanation and wrong-answer breakdown below. Once you have made your selection, read the full explanation to reinforce the concept and understand why each distractor is designed to mislead on exam day.
An IS auditor is reviewing the logical access controls of an enterprise resource planning (ERP) system. The auditor finds that terminated employees' accounts are disabled but not deleted. What is the PRIMARY risk associated with this practice?
Clue words in this question
Noticing these words before you look at the options changes how you read each choice.
Clue: "primary"
Why it matters: Asks for the main purpose or function, not a secondary benefit. Eliminate answers that describe side-effects or partial functions.
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
Disabled accounts could be re-enabled without proper authorization
The primary risk of disabling rather than deleting terminated employees' accounts is that a disabled account retains its existing privileges and can be re-enabled by an attacker or insider with sufficient access (e.g., a system administrator with compromised credentials). In an ERP system, this could allow unauthorized re-activation of accounts with elevated roles, bypassing the intended termination process and leading to data theft, fraud, or system compromise.
Key principle: Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
✓
Disabled accounts could be re-enabled without proper authorization
Why this is correct
If account management is weak, re-enabling could lead to unauthorized access.
Clue confirmation
The clue word "primary" in the question point toward this answer.
Related concept
Read the scenario before looking for a memorised answer.
✗
Segregation of duties controls may be compromised
Why it's wrong here
Segregation is about role assignment, not account disablement.
✗
System performance may degrade due to accumulation of disabled accounts
Why it's wrong here
Performance impact is minimal and not the primary risk.
✗
Audit trail completeness may be affected
Why it's wrong here
Disabled accounts can still be logged; deletion might lose history.
Common exam traps
Common exam trap: answer the scenario, not the keyword
ISACA often tests the misconception that 'disabled accounts are safe because they cannot log in,' but the trap here is that the account's privileges remain intact, making re-enablement the primary risk over performance or audit concerns.
Detailed technical explanation
How to think about this question
In ERP systems like SAP or Oracle E-Business Suite, a disabled account (e.g., SAP's 'locked' status via table USR02) still exists in the user master record with all role assignments intact. An attacker who gains administrative privileges (e.g., SAP_ALL profile) can execute transaction SU01 to unlock the account, restoring full access without triggering a new user creation audit event. This is a common vector in insider threats and post-exploitation scenarios, as the account may have been excluded from periodic recertification reviews once disabled.
KKey Concepts to Remember
Read the scenario before looking for a memorised answer.
Find the constraint that changes the correct option.
Eliminate answers that are true in general but not in this case.
TExam Day Tips
→Watch for words such as best, first, most likely and least administrative effort.
→Review why wrong options are wrong, not only why the correct option is correct.
Key takeaway
Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Real-world example
How this comes up in practice
A small business has 20 workstations on the 192.168.1.0/24 network and one public IP from its ISP. The router uses PAT (NAT overload) so all 20 devices share one public address using different source ports. NAT questions test whether you understand the four address terms and which direction each translation applies.
What to study next
Got this wrong? Here's your next step.
Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
Information System Auditing Process — This question tests Information System Auditing Process — Read the scenario before looking for a memorised answer..
What is the correct answer to this question?
The correct answer is: Disabled accounts could be re-enabled without proper authorization — The primary risk of disabling rather than deleting terminated employees' accounts is that a disabled account retains its existing privileges and can be re-enabled by an attacker or insider with sufficient access (e.g., a system administrator with compromised credentials). In an ERP system, this could allow unauthorized re-activation of accounts with elevated roles, bypassing the intended termination process and leading to data theft, fraud, or system compromise.
What should I do if I get this CISA question wrong?
Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
Are there clue words in this question I should notice?
Yes — watch for: "primary". Asks for the main purpose or function, not a secondary benefit. Eliminate answers that describe side-effects or partial functions.
What is the key concept behind this question?
Read the scenario before looking for a memorised answer.
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Question Discussion
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