Independence would be most impacted if an IS auditor were to assist with the implementation of recommended control enhancements, as this would create a conflict of interest and impair the objectivity and credibility of the IS auditor. Integrity, materiality, and accountability are important attributes of an IS auditor, but they are not directly affected by the involvement in the implementation of control enhancements. References: CISA Review Manual (Digital Version), Chapter 1: Information Systems Auditing Process, Section 1.1: IS Audit Standards, Guidelines and Codes of Ethics

The IS audit standard for proficiency states that the IS auditor must have the knowledge, skills and experience needed to perform the audit work. This implies that the IS auditor must be competent in both the technical and business aspects of the audit subject matter. Therefore, team member assignments must be based on individual competencies, so that each auditor can perform the tasks that match their qualifications and expertise. This will also ensure that the audit objectives are met and the audit quality is maintained.
Option B is incorrect because technical co-sourcing is not a requirement to meet the IS audit standard for proficiency. Co-sourcing is an option that may be used when the internal audit function lacks the necessary resources or skills to perform the audit work. However, co-sourcing does not guarantee that the new staff will acquire the proficiency needed for the audit. Moreover, co-sourcing may introduce additional risks and challenges, such as confidentiality, independence, communication and coordination issues.
Option C is incorrect because having a globally recognized audit certification does not necessarily mean that the standard for proficiency is met. A certification is an indication of the auditor's knowledge and competence in a specific domain, but it does not cover all aspects of IS auditing. The auditor must also have relevant experience and continuous learning to maintain and enhance their proficiency. Furthermore, having one certified member does not ensure that the other members are also proficient.
Option D is incorrect because having a supervisor review the new auditors' work is not sufficient to meet the IS audit standard for proficiency. A supervisor review is a quality assurance measure that helps to ensure that the audit work is performed in accordance with the standards and policies. However, a supervisor review does not substitute for the proficiency of the auditors who perform the work. The auditors must still have the necessary knowledge, skills and experience to conduct the audit tasks effectively and efficiently.
References:
CISA Online Review Course1, Module 1: The Process of Auditing Information Systems, Lesson 2:
Mandatory Guidance, slide 8-9.
CISA Review Manual (Digital Version)2, Chapter 1: The Process of Auditing Information Systems, Section
1.3: Mandatory Guidance, p. 24-25.
CISA Review Manual (Print Version), Chapter 1: The Process of Auditing Information Systems, Section 1.3:
Mandatory Guidance, p. 24-25.
CISA Questions, Answers and Explanations Database3, Question ID: QAE_CISA_711.

The best way to enable the effectiveness of an agile project for the rapid development of a new software application is to separate the work into sprints. Sprints are short, time-boxed iterations that deliver a potentially releasable product increment at the end of each sprint. Sprints allow agile teams to work in a flexible and adaptive manner, respond quickly to changing customer needs and feedback, and deliver value faster and more frequently. Sprints also help teams to plan, execute, review, and improve their work in a collaborative and transparent way. Project segments, phases, and milestones are not specific to agile projects and do not necessarily enable the effectiveness of an agile project. References: Agile Project Management
[Whatis it and How to Start] - Atlassian, CISA Review Manual (Digital Version).

The approach adopted by management in this scenario is risk avoidance. Risk avoidance is the elimination of a risk by discontinuing or not undertaking an activity that poses a threat to the organization3. By moving data center operations to another facility on higher ground, management is avoiding the potential flooding risk that could disrupt or damage the data center. Risk transfer, risk acceptance and risk reduction are other possible approaches for dealing with risks, but they do not apply in this case. References:
CISA Review Manual, 27th Edition, page 641
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