Developing the CSA questionnaire is an activity that would allow an IS auditor to maintain independence while facilitating a control self-assessment (CSA). An IS auditor can design and provide a CSA questionnaire to help the business units or process owners to evaluate their own controls and identify any issues or improvement opportunities. This will enable an IS auditor to support and guide the CSA process without compromising their objectivity or independence. The other options are activities that would impair an IS auditor's independence while facilitating a CSA, as they involve implementing, completing, or developing remediation actions for control issues. References:
CISA Review Manual (Digital Version), Chapter 2, Section 2.41
CISA Review Questions, Answers and Explanations Database, Question ID 215

The best answer is C. Re-performance of controls.
Under ISACA audit principles, evidence obtained directly by the auditor is generally more reliable than evidence provided by management or gathered indirectly. Re-performance allows the auditor to independently execute the control or procedure and verify whether it works as intended, making it stronger than inquiry, observation, or management attestation.
Option A is the least reliable because inquiry depends on what people say. Option B is stronger than simple inquiry but still relies on management representation. Option D can be useful, but observation only shows what happened at a point in time and may not prove consistent operation. Re-performance gives the auditor the highest level of assurance because the evidence is generated through the auditor's own independent work.
References (Official ISACA):
ISACA, Follow-Up Audits and Follow-Up Process: The Auditor's Impact Litmus Tool ISACA, The Top-Five Audit Essentials for Driving Efficiency and Value

The correct answer is C. Provide evidence for the finding and request a follow-up meeting.
When management disagrees with an audit finding in the draft report, the auditor should support the finding with sufficient and appropriate evidence and discuss the matter with management. The purpose is to clarify facts, resolve misunderstandings, validate the evidence, and determine whether the finding should remain, be modified, or be removed.
Option A is incorrect because the auditor should not rewrite a finding simply because management disagrees.
Changes should be based on evidence. Option B is too rigid because issuing the report without further discussion may damage audit quality and stakeholder communication. Option D may be appropriate only if the disagreement cannot be resolved or involves significant risk, but escalation to the audit committee is not the immediate next step.
ISACA's CISA Exam Content Outline includes audit evidence collection, audit reporting, communication of findings, and conducting audit follow-up under Domain 1. The auditor's conclusion should be evidence-based and properly communicated.
References: ISACA CISA Exam Content Outline, Domain 1; ISACA audit evidence and reporting concepts.

The correct answer is C. Percentage of privacy impact assessments (PIAs) completed.
A privacy impact assessment is a proactive privacy risk-management activity. ISACA defines a PIA as the overall process of identifying, analyzing, evaluating, consulting, communicating, and planning the treatment of potential privacy impacts related to processing personally identifiable information within the broader enterprise risk management framework. Therefore, the percentage of required PIAs completed is a strong indicator that the privacy program is being applied to systems, processes, and data-processing activities.
Option A is not the best answer because training completion measures participation or awareness, not whether privacy risks are being assessed and treated. Option B is not the best answer because attempted privacy breaches may reflect the threat environment rather than the effectiveness of the privacy program. Option D is not the best answer because deletion requests are data subject activity; they do not directly demonstrate whether the privacy program is effective.
This question maps mainly to Protection of Information Assets, because ISACA's CISA Exam Content Outline includes information asset security, privacy principles, data protection, and security monitoring under Domain 5.
References: ISACA CISA Exam Content Outline, Domain 5; ISACA Interactive Glossary, "Privacy impact assessment."