Section: Protection of Information Assets
Explanation:
Many countries have enacted regulations to protect the confidentiality of information maintained in their
countries and/or exchanged with other countries. Where a service provider outsources part of its services
to another service provider, there is a potential risk that the confidentiality of the information will be
compromised. Choices B and C could be concerns but are no related to ensuring the confidentiality of
information. There is no reason why an IS auditor should be concerned with choice D.

Section: Protection of Information Assets
Explanation:
Two-factor authentication (T-FA) refers to any authentication protocol that requires two independent ways to establish identity and privileges. Common implementations of two-factor authentication use 'something you know' as one of the two factors, and use either 'something you have' or 'something you are' as the other factor. In fact, using more than one factor is also called strong authentication. On the other hand, using just one factor is considered by some weak authentication.

Explanation/Reference:
Explanation:
Since no two irises are alike, identification and verification can be done with confidence. There is no guarantee that a smart card is being used by the correct person since it can be shared, stolen or lost and found. Passwords can be shared and, if written down, carry the risk of discovery.
Photo IDs can be forged or falsified.

Explanation
The impact if corrective actions are not taken is the most important factor to consider when scheduling follow-up audits. An IS auditor should prioritize the follow-up audits based on the risk and potential consequences of not addressing the audit findings and recommendations. The other options are less important factors that may affect the timing and scope of the follow-up audits, but not their necessity or urgency.
References:
CISA Review Manual (Digital Version), Chapter 2, Section 2.5.31
CISA Review Questions, Answers & Explanations Database, Question ID 207

Comprehensive and Detailed Step-by-Step Explanation:
When an employee exploits avulnerability, the most appropriate audit is aforensic audit, as it focuses oninvestigating and documenting security incidentsfor legal or disciplinary action.
* Option A (Incorrect):Acompliance auditensures adherence to policies but does not investigate incidents in detail.
* Option B (Incorrect):Application security testinghelps identify vulnerabilities but does not addressemployee misuse.
* Option C (Correct):Aforensic auditgathersdigital evidence, determines how the exploit occurred, and ensures legal compliance in the investigation.
* Option D (Incorrect):Penetration testingidentifies weaknesses but does notanalyze past incidents.
Reference:ISACA CISA Review Manual -Domain 5: Protection of Information Assets- Covers forensic investigations, digital evidence collection, and security incident response.