Explanation/Reference:
Explanation:
A quality plan is an essential element of all projects. It is critical that the contracted supplier be required to produce such a plan. The quality plan for the proposed development contract should be comprehensive and encompass all phases of the development and include which business functions will be included and when. Acceptance is normally managed by the user area, since they must be satisfied that the new system will meet their requirements. If the system is large, a phased-in approach to implementing the application is a reasonable approach. Prototyping is a valid method of ensuring that the system will meet business requirements.

The best recommendation to prevent unauthorized access to cloud-based applications and data is to implement multi-factor authentication (MFA). MFA is a method of verifying the identity of a user by requiring two or more pieces of evidence, such as a password, a code sent to a phone, or a biometric factor. MFA adds an extra layer of security to prevent unauthorized access, even if the user's password is compromised or stolen. MFA can also help comply with data privacy and security regulations, such as the General Data Protection Regulation (GDPR) and the Health Insurance Portability and Accountability Act (HIPAA).
The other options are not as effective as MFA in preventing unauthorized access. An intrusion detection system (IDS) is a tool that monitors network traffic and alerts administrators of suspicious or malicious activity, but it does not prevent access by itself. Updating security policies and procedures is a good practice, but it does not ensure that users follow them or that they are enforced. Utilizing strong anti-malware controls on all computing devices can help protect against malware infections, but it does not prevent users from accessing cloud-based applications and data from any Internet-connected web browser.
References:
ISACA, CISA Review Manual, 27th Edition, 2019, p. 2471
ISACA, CISAReview Questions, Answers & ExplanationsDatabase - 12 Month Subscription2 What Is Cloud Security? | Google Cloud3
5 Cloud Application Security Best Practices | Snyk4

Section: Protection of Information Assets
Explanation: If the certificate authority belongs to the same organization, this would generate a conflict of
interest. That is, if a customer wanted to repudiate a transaction, they could allege that because of the
shared interests, an unlawful agreement exists between the parties generating the certificates, if a
customer wanted to repudiate a transaction, they could argue that there exists a bribery between the
parties to generate the certificates, as shared interests exist. The other options are not weaknesses.

Explanation/Reference:
Explanation:
Any data that is transmitted over a network is at some risk of being eavesdropped, or even modified by a malicious person. Even machines that operate as a closed system can be eavesdropped upon via monitoring the faint electromagnetic transmissions generated by the hardware such as TEMPEST.

The answer D is correct because the best way for the auditor to confirm the change log is complete is to take the last change from the system and trace it back to the log. A change log is a record of all the changes that have been made to a system, such as software updates, bug fixes, configuration modifications, etc. A change log should contain information such as the date and time of the change, the description and purpose of the change, the person or service who made the change, and the approval status of the change. A complete change log helps to ensure that the system is secure, reliable, and compliant with the relevant standards and regulations.
An IS auditor evaluating the change management process must select a sample from the change log to verify that the changes are properly authorized, documented, tested, and implemented. However, before selecting a sample, the auditor must ensure that the change log is complete and accurate, meaning that it contains all the changes that have been made to the system and that there are no missing, duplicated, or falsified entries. To do this, the auditor can use a technique called backward tracing, which involves taking the last change from the system and tracing it back to the log. This way, the auditor can check if the change is recorded in the log with all the relevant details and if there are any gaps or inconsistencies in the log. If the last change from the system is not found in the log or does not match with the log entry, it indicates that the change log is incomplete or inaccurate.
The other options are not as good as option D. Interviewing change management personnel about completeness (option A) is not a reliable way to confirm the change log is complete because it relies on subjective opinions and self-reported information, which may not be truthful or accurate. Taking an item from the log and tracing it back to the system (option B) is a technique called forward tracing, which can be used to verify that a specific change in the log has been implemented in the system. However, this technique does not confirm that all changes in the system are recorded in the log. Obtaining management attestation of completeness (option C) is not a sufficient way to confirm the change log is complete because it does not provide any evidence or verification of completeness. Management attestation may also be biased or influenced by conflicts of interest.
References:
* IS Audit Basics: Auditing Data Privacy
* Audit Logging: What It Is & How It Works | Datadog
* Change Management for SOC: Risks, Controls, Audits, Guidance
* Turn auditing on or off | Microsoft Learn
* #118 | ITGC- System Change (Audit) Log Review - A2Q2