The internal audit manager should have a reporting line to the audit committee, which is an independent body that oversees the internal audit function and ensures its objectivity and accountability. Reporting functionally to a senior management official may compromise the independence and clarity of the internal audit reporting process, as senior management may have a vested interest in the audit results or influence the audit scope and priorities. *References: According to the ISACA IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals, section 1002 Independence, "The chief audit executive (CAE)should report functionally to the board or its equivalent (e.g., audit committee) and administratively to executive management." 1

The most important thing for an IS auditor to verify when evaluating an organization's data conversion and infrastructure migration plan is that a rollback plan is included. A rollback plan is a contingency plan that describes the steps and actions to be taken in case the data conversion or infrastructure migration fails or causes unacceptable problems or risks. A rollback plan can help to restore the original data and infrastructure, minimize the impact on the business operations and functions, and ensure the continuity and availability of the IT services. The IS auditor should verify that the rollback plan is feasible, tested, documented, and approved, and that it covers all the possible scenarios and outcomes of the data conversion or infrastructure migration. Theother options are not as important as verifying the rollback plan, because they either do not address the potential failure or disruption of the data conversion or infrastructure migration, or they are partof the normal planning and execution process rather than a contingency plan. References: CISA Review Manual (Digital Version)1, Chapter 4, Section 4.2.3

The greatest risk associated with storing customer data on a web server is data confidentiality. Data confidentiality is the property that ensures that data are accessible only to authorized entities or individuals, and protected from unauthorized disclosure or exposure. Storing customer data on a web server poses a high risk to data confidentiality, as web servers are exposed to the internet and may be vulnerable to various types of attacks or breaches that can compromise the security and privacy of customer data, such as hacking, phishing, malware, denial of service (DoS), etc. Customer data may contain sensitive or personal information that can cause harm or damage to customers or the organization if disclosed or exposed, such as identity theft, fraud, reputation loss, legal liability, etc. Data availability is the property that ensures that data are accessible and usable by authorized entities or individuals when needed. Data availability is a risk associated with storing customer data on a web server, as web servers may experience failures or disruptions that can affect the accessibility and usability of customer data, such as hardware faults, network issues, power outages, etc.
However, data availability is not the greatest risk associated with storing customer data on a web server, as it does not affect the security and privacy of customer data. Data integrity is the property that ensures that data are accurate and consistent, and protected from unauthorized modification or corruption. Data integrity is a risk associated with storing customer data on a web server, as web servers may be subject to attacks or errors that can affect the accuracy and consistency of customer data, such as injection attacks, tampering, replication issues, etc. However, data integrity is not the greatest risk associated with storing customer data on a web server, as it does not affect the security and privacy of customer data. Data redundancy is the condition of having duplicate or unnecessary data in a database or system. Data redundancy is not a risk associated with storing customer data on a web server, but rather a result of poor database design or management.

The IS auditor's primary focus when evaluating an organization's offsite storage facility should be the adequacy of physical and environmental controls. Physical and environmental controls are essential to protect the offsite storage facility from unauthorized access, theft, fire, water damage, pests or other hazards that could compromise the integrity and availability of backup media. Shared facilities is something that the IS auditor should consider when evaluating the offsite storage facility, but it is not the primary focus. Results of business continuity plan (BCP) test or retention policy and period are things that the IS auditor should review when evaluating the organization's BCP or backup strategy, not the offsite storage facility itself. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 388