CISA Exam Prep: Key Concerns for IS Auditors

Greatest Concerns for Adopting an Enterprise Governance Framework

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Question

Which of the following should be of GREATEST concern to an IS auditor reviewing an organization's initiative to adopt an enterprise governance framework?

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A. B. C. D.

A.

The adoption of an enterprise governance framework is a significant initiative for any organization, and as an IS auditor, one needs to be aware of the key concerns. Let's go through the options one by one:

A. The organization has not identified the business drivers for adopting the framework. This option suggests that the organization may be adopting the framework without a clear understanding of why it is doing so. It is crucial for an organization to understand the purpose and objectives of adopting a governance framework. If they do not have a clear understanding of the business drivers, they may not be able to align their efforts with the organization's strategic objectives. As an IS auditor, this would be a significant concern, as the adoption of the framework may not bring the desired benefits.

B. The organization's security department has not been involved with the initiative. This option suggests that the organization may be overlooking the security aspect of the framework adoption. Security is a critical element of any governance framework, and if the security department is not involved, it may lead to security vulnerabilities that could be exploited by malicious actors. As an IS auditor, this would be a significant concern, as it may expose the organization to potential security breaches.

C. The organization has tried to adopt the entire framework at once. This option suggests that the organization may be trying to adopt the entire framework in one go, which may be too ambitious and unrealistic. Governance frameworks are complex, and trying to adopt them entirely at once may lead to significant challenges in implementation. As an IS auditor, this would be a concern, as it may lead to delays, cost overruns, and potential project failure.

D. The organization has not provided employees with formal training on the framework. This option suggests that the organization may be neglecting the training and development aspect of the framework adoption. Without proper training, employees may not be able to understand the framework's objectives and how to implement it effectively. As an IS auditor, this would be a significant concern, as it may lead to implementation issues, which could impact the success of the framework adoption.

Out of all the options, the greatest concern to an IS auditor would be option A - the organization has not identified the business drivers for adopting the framework. This is because, without a clear understanding of why the organization is adopting the framework, it may not be able to align its efforts with the organization's strategic objectives. This could result in a significant investment of time and resources, without the desired benefits. Therefore, as an IS auditor, it is crucial to ensure that the organization has identified the business drivers for adopting the framework before proceeding with the implementation.