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Segregation of duties (SOD) is a core internal control and an essential component of an effective risk management strategy. SOD emphasizes sharing the responsibilities of key business processesby distributing the discrete functions of these processes to multiple people and departments, helping to reduce the risk of possible errors and fraud1.

SOD is especially important in IT security, where granting excessive system access to one person or group can lead to harmful consequences, such as data breaches, identity theft, or bypassing security controls2. SOD breaks IT-related tasks into four separate function categories: authorization, custody, recordkeeping, and reconciliation1. Ideally, no one person or department holds responsibility in multiple categories.

In a role-based environment, where access privileges are granted based on predefined roles, it is important to ensure that the roles are designed and assigned in a way that supports SOD. For example, the person who develops an application should not also be the one who tests it, deploys it, or maintains it.

Therefore, an application developer should not be assigned the roles of IT operator, system administration, or database administration, as these roles may conflict with their development role and create opportunities for misuse or abuse of the system. The only role that may be assigned to an application developer without violating SOD is emergency support, which is a temporary role that allows the developer to access the system in case of a critical issue that requires immediate resolution3. However, even this role should be granted with caution and monitored closely to ensure compliance with SOD policies.

References:

ISACA, CISA Review Manual, 27th Edition, 2019, page 2824

ISACA, CISA Review Questions, Answers & Explanations Database - 12 Month Subscription, QID 1066692

Hyperproof Blog, Segregation of Duties: What it is and Why it’s Important1

Advisera Blog, Segregation of duties in your ISMS according to ISO 27001 A.6.1.23

The primary objective of an IS auditor when reviewing the installation of a new server is to ensure that security parameters are set in accordance with the organization’s policies. Security parameters are settingsor options that control the security level and behavior of the server, such as authentication methods, encryption algorithms, access rights, audit logs, firewall rules, or password policies7. The organization’s policies are documents that define the security goals, requirements, standards, and guidelines for the organization’s information systems. An IS auditor should verify that security parameters are set in accordance with the organization’s policies to ensure that the new server complies with the organization’s security expectations and regulations. The other options are less important or incorrect because:

A. Security parameters should not be set in accordance with the manufacturer’s standards alone, as they may not reflect the organization’s specific security needs and environment. The manufacturer’s standards are general recommendations or best practices for configuring the server’s security parameters based on common scenarios and threats. An IS auditor should compare the manufacturer’s standards with the organization’s policies and identify any gaps or conflicts that need to be resolved.

B. A detailed business case should have been formally approved prior to the purchase of a new server rather than during its installation. A business case is a document that justifies the need for a new server based on its expected benefits, costs, risks, and alternatives. A business case should be approved by senior management before initiating a project to acquire a new server.

D. The procurement project should have invited tenders from at least three different suppliers before purchasing a new server rather than during its installation. A tender is a formal offer or proposal to provide a product or service at a specified price and quality. Inviting tenders from multiple suppliers helps to ensure a fair and competitive procurement process that can result in the best value for money and quality for the organization. References: Server Security - ISACA, [Information Security Policy - ISACA], [Server Hardening - ISACA], [Business Case - ISACA], [Tender - ISACA], [Procurement Management - ISACA]

The most helpful tool in matching demand for projects and services with available resources in a way that supports business objectives is portfolio management. Portfolio management is the process of selecting, prioritizing, balancing and aligning IT projects and services with the strategic goals and value proposition of the organization3. Portfolio management helps the IT organization to allocate resources efficiently and effectively, to deliver value to the business units, and to align IT initiatives with business strategies. Project management, risk assessment results and IT governance framework are also important tools, but they are not as helpful as portfolio management in matching demand and supply of IT projects and services. References:

CISA Review Manual, 27th Edition, page 721

CISA Review Questions, Answers & Explanations Database - 12 Month Subscription

The best recommendation for an IS auditor who finds that one employee has unauthorized access to confidential data is to require the business owner to conduct regular access reviews. Access reviews are periodic assessments of user access rights and permissions to ensure that they are appropriate, necessary, and aligned with the business needs and objectives. Access reviews help to identify and remediate any unauthorized, excessive, or obsolete access that could pose a security risk or violate compliance requirements. The business owner is responsible for defining and approving the access requirements for their data and ensuring that they are enforced and monitored. References:

CISA Review Manual (Digital Version)

CISA Questions, Answers & Explanations Database