Information security policies are high-level statements that define the organization's approach to protecting its information assets from threats and risks. They should be based primarily on a risk management process, which is a systematic method of identifying, analyzing, evaluating, treating, and monitoring information security risks. A risk management process can help ensure that the policies are aligned with the organization's risk appetite, business objectives, legal and regulatory requirements, and stakeholder expectations. An information security framework is a set of standards, guidelines, and best practices that provide a structure for implementing information security policies. It can support the risk management process, but it is not the primary basis for defining the policies. Past information security incidents and industry best practices can also provide valuable inputs for defining the policies, but they are not sufficient to address the organization's specific context and needs. References: Insights and Expertise, CISA Review Manual (Digital Version)

The best approach to optimize resources when both internal and external audit teams are reviewing the same IT general controls area is to leverage the work performed by external audit for the internal audit testing. This can avoid duplication of efforts, reduce audit costs and enhance coordination between the audit teams. The internal audit team should evaluate the quality and reliability of the external audit work before relying on it.
Ensuring both the internal and external auditors perform the work simultaneously is not an efficient use of resources, as it would create redundancy and possible interference. Requesting that the external audit team leverage the internal audit work may not be feasible or acceptable, as the external audit team may have different objectives, standards and independence requirements. Rolling forward the general controls audit to the subsequent audit year is not a good practice, as it would delay the identification and remediation of any control weaknesses in a high-risk area. References: ISACA, CISA Review Manual, 27th Edition, 2018, page
247

Due professional care is the obligation of an IS auditor to exercise the appropriate level of skill, competence, and diligence in performing an audit. It also requires the IS auditor to comply with the relevant standards, guidelines, and ethical principles of the profession. Completing an engagement by email only may compromise due professional care, as it may limit the IS auditor's ability to obtain sufficient and appropriate evidence, to communicate effectively with the auditee and other stakeholders, and to perform adequate quality assurance and review procedures. The other options are not as relevant as due professional care, as they relate to specific aspects of an audit, such as proficiency (the knowledge and skills of the IS auditor), sufficient evidence (the quantity and quality of the audit evidence), and reporting (the presentation and communication of the audit results). References: CISA Review Manual (Digital Version), Domain 1: The Process of Auditing Information Systems, Section 1.2 ISACA IT Audit and Assurance Standards

The best solution for ensuring secure remote access to corporate resources is to use a virtual private network (VPN), as this creates an encrypted tunnel between the user's device and the corporate network, preventing unauthorized interception or modification of data in transit. Additional firewall rules may help to restrict access to certain ports or protocols, but they do not provide encryption or authentication. Multi-factor authentication may help to verify the identity of the user, but it does not protect the data in transit. Virtual desktop may help to provide a consistent user interface and access to applications, but it does not ensure the security of the communication channel. References: CISA Review Manual (Digital Version), Chapter 5:
Protection of Information Assets, Section 5.2: Network Security Devices and Technologies

The best recommendation to mitigate the risk of data leakage from lost or stolen devices that contain confidential data is to configure them to auto-wipe after multiple failed access attempts, as this would prevent unauthorized access and erase sensitive information from the device. Requiring employees to attend security awareness training, password protecting critical data files, or enabling device auto-lockfunction are also good practices, but they may not be sufficient oreffective in preventing data leakage from lost or stolen devices. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.3