IIA IIA-CIA-Part3 Exam With Confidence Using Practice Dumps

A database administrator (DBA) should not perform duties that compromise segregation of duties (SoD). A conflict arises when a DBA has both design and security responsibilities, as this creates a risk of unauthorized changes, fraud, or data breaches.

(A) Designing and maintaining the database.

Incorrect: These tasks are related but do not create a major conflict, as maintenance follows the design phase.

(B) Preparing input data and maintaining the database.

Incorrect: While data preparation is typically a business function, maintaining the database does not create a direct security risk.

(C) Maintaining the database and providing its security.

Incorrect: Maintenance involves technical upkeep, and while security controls are crucial, they do not inherently conflict.

(D) Designing the database and providing its security. (Correct Answer)

A DBA responsible for both design and security could create backdoors or override security settings, leading to potential data manipulation or fraud.

IIA Standard 2120 – Risk Management requires proper control segregation to prevent fraud and security risks.

IIA GTAG 4 – Management of IT Auditing recommends separation of design, security, and administration functions to minimize risks.

IIA Standard 2120 – Risk Management: Encourages proper separation of duties to mitigate risks.

IIA GTAG 4 – Management of IT Auditing: Recommends strict control over database access and security roles.

Analysis of Each Option:IIA References Supporting the Answer:Thus, the correct answer is (D) because combining database design and security responsibilities creates a significant conflict of interest, increasing security risks.

Comprehensive and Detailed In-Depth Explanation:

Jailbreaking a locked smart device (removing manufacturer-imposed restrictions) increases the risk of infringing on copyright and privacy laws, as it allows unauthorized access to software and applications.

Option A (Not installing anti-malware software) – Increases security risks but does not directly violate regulations.

Option B (Haphazard OS updates) – Can lead to vulnerabilities but is not a legal issue.

Option C (Weak passwords) – Poses a security threat but does not impact compliance with laws.

Since jailbreaking often violates software licenses and may lead to illegal use of software, Option D is the correct answer.

Comprehensive and Detailed In-Depth Explanation:

The Three Lines of Defense Model classifies risk management roles as follows:

First Line of Defense: Operational management responsible for risk controls (e.g., blocking unauthorized traffic, encrypting data).

Second Line of Defense: Risk management and compliance functions that monitor and assess the effectiveness of first-line controls (e.g., reviewing disaster recovery test results).

Third Line of Defense: Independent audit functions providing assurance (e.g., conducting security assessments).

Option C (Reviewing disaster recovery test results) aligns with the second line of defense because it involves oversight and evaluation of IT controls rather than direct execution.