mediumMultiple ChoiceObjective-mapped
Auditor's Response to Unauthorized Access
During an audit of a cloud service provider, the IS auditor discovers that the provider's data center access logs show an employee accessing the production environment outside of normal business hours without a change request. What should the auditor do FIRST?
Quick Answer
The correct first step is to evaluate the potential impact and the effectiveness of compensating controls. This is because the IS auditor must apply a risk-based approach before any other action; without assessing the severity of the unauthorized access and whether existing safeguards like session recording or multi-factor authentication mitigated the risk, the auditor cannot determine the finding’s urgency or appropriate next steps. On the Certified Information Systems Auditor CISA exam, this scenario tests your understanding of the ISACA audit methodology, which prioritizes risk assessment over immediate reporting or escalation—a common trap is jumping to interview the employee or notify management too soon. Remember, when you discover unauthorized access as an auditor, your first duty is not to react but to evaluate: think “Impact and Controls First” to avoid the trap of premature escalation.
⚠ Common exam trap
The trap here is that candidates often jump to 'gather evidence' (Option C) because it seems logical, but the CISA exam emphasizes that risk assessment (evaluating impact and controls) must precede evidence collection to avoid wasting resources on irrelevant data.
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
✓
Evaluate the potential impact and the effectiveness of compensating controls
The IS auditor's first priority is to assess risk. Without evaluating the potential impact of the unauthorized access and the effectiveness of any compensating controls (e.g., intrusion detection systems, session recording, or multi-factor authentication), the auditor cannot determine the severity of the finding or the urgency of subsequent actions. This aligns with the ISACA audit methodology, which mandates risk-based analysis before recommending remediation or reporting.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Report the incident to the provider's management immediately
Why it's wrong here
The auditor needs to gather more information first to avoid false alarms.
- ✗
Recommend immediate remediation procedures
Why it's wrong here
Auditors recommend after analysis; management implements remediation.
- ✗
Obtain supporting evidence such as system logs and change tickets
Why it's wrong here
While important, the initial step is to evaluate the finding's significance.
- ✓
Evaluate the potential impact and the effectiveness of compensating controls
Why this is correct
Understanding the significance helps determine the appropriate response.
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Same concept, more angles
1 more way this is tested on CISA
These questions test the same concept from different angles. Work through them to make sure you can recognise it however the exam phrases it.
Variation 1. During an audit of a cloud service provider, the IS auditor finds that the provider's datacenter access logs show multiple successful logins by an employee during non-business hours over several weeks. The employee works in the sales department. What should the auditor do first?
medium- A.Recommend disabling the employee's access immediately.
- B.Review the access rights policy and compare with actual access.
- ✓ C.Discuss with the employee's supervisor to verify if access was authorized.
- D.Report the finding immediately to senior management.
Why C: The IS auditor's first priority is to gather evidence and understand the context before taking action. The employee's sales role and non-business hours access may be legitimate (e.g., supporting a client in a different time zone). Discussing with the supervisor is a standard audit procedure to verify authorization, aligning with ISACA's audit evidence collection and due professional care.
JA
Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
This CISA practice question is part of Courseiva's free ISACA certification practice question bank. Courseiva provides original exam-style practice questions with explanations, topic-based practice, mock exams, readiness tracking, and study analytics to help learners prepare for the CISA exam.