When operational management informs the IS auditor that recent organizational changes have addressed previously identified risks and implementing the action plan is no longer necessary, the IS auditor should accept management's assertion and report that the risks have been addressed. However, it is essential to document this communication and ensure that there is evidence supporting management's claim. If there are any doubts or concerns, further investigation may be necessary. The auditor should not assume new risks without proper assessment or evidence1. References: 1(https://www.isaca.org/resources/isaca-journal/issues
/2016/volume-6/enhancing-the-audit-follow-up-process-using-cobit-5)

AnIT strategymust bealigned with business objectives, not solely based onmarket trends.
Strategic IT Goals Derived Solely from Market Trends (Correct Answer - D) IT strategy should supportorganizational goals, not justfollow industry trends.
Example:A company investing inAIjust because it'strendy, without considering business needs.
Previous Year's IT Goals Not Achieved (Incorrect - A)
A concern, butdoes not indicate a fundamental strategy flaw.
Target Architecture Defined at a Technical Level (Incorrect - B)
Technical details are important for implementation.
Financial Estimates Included (Incorrect - C)
Cost transparency is agood practice.
References:
ISACA CISA Review Manual
COBIT 2019 (IT Governance)

Validating that assets are protected according to assigned classification is the primary role of the IS auditor in an organization's information classification process. An IS auditor should evaluate whether the information security controls are adequate and effective in safeguarding the information assets based on their classification levels. The other options are not the primary role of the IS auditor, but rather the responsibilities of the information owners, custodians, or security managers. References:
CISA Review Manual (Digital Version), Chapter 6, Section 6.2.31
CISA Review Questions, Answers and Explanations Database, Question ID 206

The most effective way to maintain network integrity when using mobile devices is to implement network access control. Network access control is a security control that regulates and restricts access to network resources based on predefined policies and criteria, such as device type, identity, location, or security posture.
Network access control can help maintain network integrity when using mobile devices by preventing unauthorized or compromised devices from accessing or affecting network systems or data. The other options are not as effective as network access control in maintaining network integrity when using mobile devices, as they do not address all aspects of network access or security. Implementing outbound firewall rules is a security control that filters and blocks network traffic based on source, destination, protocol, or port, but it does not regulate or restrict network access based on device characteristics or conditions. Performing network reviews is a monitoring activity that evaluates and reports on the performance, availability, or security of network resources, but it does not regulate or restrict network access based on device characteristics or conditions. Reviewing access control lists is a verification activity that validates and confirms the access rights and privileges of network users or devices, but it does not regulate or restrict network access based on device characteristics or conditions. References: CISA Review Manual (Digital Version), Chapter 5, Section
5.2.2

The best assurance that a new DBMS meets local privacy regulations is provided by a compliance audit.
ISACA defines privacy compliance as adherence to relevant data protection laws, regulations, standards, and policies. A compliance-focused review is therefore the most direct way to determine whether the DBMS design, configuration, and operation satisfy applicable privacy requirements.
Option A is correct because the question is specifically about meeting local privacy regulations. A compliance audit is designed to assess conformance with external legal and regulatory obligations as well as applicable internal requirements. ISACA's privacy risk guidance also notes that privacy assessments determine whether an enterprise is in compliance with applicable laws and regulations.
Option B is incorrect because an administrative audit is broader and does not specifically target legal and regulatory privacy compliance.
Option C is incorrect because a general IT controls review may assess access, change management, backup, and operations controls, but it does not directly assure compliance with privacy laws.
Option D is incorrect because a forensic audit is typically used to investigate incidents or evidence after suspected wrongdoing, not to assess upfront regulatory compliance. ISACA's digital forensics guidance is centered on identifying, preserving, analyzing, and presenting evidence.
Therefore, A is the best answer because a compliance audit most directly evaluates whether the DBMS meets local privacy regulatory requirements.
References (Official ISACA):
* ISACA, Privacy Compliance - adherence to relevant data protection laws, regulations, standards, and policies.
* ISACA Journal, Privacy Risk Management - privacy risk assessment determines compliance with applicable laws and regulations.
* ISACA Journal, What Is Your Privacy and Data Protection Strategy? - privacy strategy should ensure compliance with privacy standards, rules, and laws.
* ISACA, Overview of Digital Forensics - clarifies why forensic audit is not the best fit for regulatory assurance.