Explanation
The best recommendation for the auditor to make is D. Line management should regularly review and request modification of access rights. Access rights are the permissions and privileges granted to users to access, view, modify, or delete data or resources on a system or network1. Excessive rights are access rights that are not necessary or appropriate for a user's role or function, and may pose a risk of unauthorized or inappropriate use of data or resources2. Therefore, it is important to ensure that access rights are aligned with the principle of least privilege, which means that users should only have the minimum level of access required to perform their duties2.
Line management is responsible for overseeing and supervising the activities and performance of their staff, and ensuring that they comply with the organization's policies and standards3. Therefore, line management should regularly review and request modification of access rights for their staff, as they are in the best position to:
Understand the roles and functions of their staff, and determine the appropriate level of access rights needed for them to perform their duties effectively and efficiently.
Monitor and evaluate the usage and behavior of their staff, and identify any changes or anomalies that may indicate excessive or inappropriate access rights.
Communicate and collaborate with IT security or system administrators, who are responsible for granting, revoking, or modifying access rights, and request any necessary adjustments or corrections.

Components written in one language can interact with components written in other languages or running on other machines, which can increase the speed of development. Software developers can then focus on business logic. The other choices are not themost significant advantages of a component-based development approach.

For processing to be correct, it is essential that the proper version of a file is used. Transactions should be applied to the most current database, while restart procedures should use earlier versions. Source documentation should be retained for anadequate time period to enable documentation retrieval, reconstruction or verification of data, but it does not aid in ensuring that the correct version of a file will be used. Data file security controls prevent access by unauthorized users who could then alter the data files; however, it does not ensure that the correct file will be used. It is necessary to ensure that all documents have been received for processing, one-for-one; however, this does not ensure the use of the correct file.

Periodic review of access profiles by management is an additional control that is required when using swipe cards to limit employee access to restricted areas. Swipe cards are a type of physical access control that use magnetic stripes or radio frequency identification (RFID) to store and transmit information about the cardholder's identity and access rights. Swipe cards can help to prevent unauthorized entry, protect sensitive assets and data, and monitor access activity. However, swipe cards alone are not enough to ensure effective access control. They need to be complemented by other controls, such as:
* Periodic review of access profiles by management: This is a type of logical access control that involves verifying that the access rights assigned to each cardholder are appropriate, necessary, and consistent with the organization's policies and procedures. Periodic review of access profiles can help to detect and correct any errors, inconsistencies, or violations in the access control system, such as outdated, excessive, or redundant access rights, segregation of duties conflicts, or unauthorized changes. Periodic
* review of access profiles can also help to ensure compliance with internal and external audit requirements and regulations.
* Implementation of additional PIN pads: This is a type of multi-factor authentication (MFA) that requires the cardholder to enter a personal identification number (PIN) in addition to swiping their card. MFA can enhance the security of the access control system by adding another layer of verification and reducing the risk of lost, stolen, or cloned cards being used by unauthorized persons.
* Installation of closed-circuit television (CCTV): This is a type of surveillance system that uses cameras and monitors to record and display the images of the people and activities in the restricted areas. CCTV can deter potential intruders, provide evidence of any security incidents or breaches, and enable real-time monitoring and response by security personnel.
The other options are not as effective or relevant as periodic review of access profiles by management for an additional control when using swipe cards. Physical sign-in of all employees for access to restricted areas is a redundant and inefficient control that can be easily bypassed or manipulated. It also does not provide any assurance or verification of the identity or access rights of the cardholders. Audit hooks are software routines embedded in an application that can trigger an alert or a report when certain conditions are met. Audit hooks can help to detect anomalies or exceptions in access control lists, but they do not provide a comprehensive or integrated view of them.
References:
* ISACA, CISA Review Manual, 27th Edition, 2019, p. 236
* ISACA, ITAF: A Professional Practices Framework for IS Audit/Assurance, 3rd Edition, 2014, p. 88
* Data Analytics for Auditing Access Control

The most important thing for an IS auditor to confirm when reviewing an organization's plans to implement robotic process automation (RPA) to automate routine business tasks is that the end-to-end process is understood and documented. This is because RPA involves the use of software robots or digital workers to mimic human actions and execute predefined rules and workflows. Therefore, it is essential that the IS auditor verifies that the organization has a clear and accurate understanding of the current state of the process, the desired state of the process, the inputs and outputs, the exceptions and errors, the roles and responsibilities, and the performance measures12. Without a proper documentation of the end-to-end process, the organization may face challenges in designing, developing, testing, deploying, and monitoring the RPA solution3.
References: 1: CISA Review Manual (Digital Version), Chapter 4: Information Systems Operations and Business Resilience, Section 4.2: IT Service Delivery and Support, page 211 2: CISA Online Review Course, Module 4: Information Systems Operations and Business Resilience, Lesson 4.2: IT Service Delivery and Support 3: ISACA Journal Volume 5, 2019, Article: Robotic Process Automation: Benefits, Risks and Controls