Social engineering exploits human vulnerabilities, and the most effective mitigation is training employees to recognize and respond to these threats. Security awareness programs help build a culture of vigilance, equipping employees with the knowledge to identify phishing attempts, suspicious behavior, and other social engineering tactics.
* Multi-factor Authentication (MFA) (Option A): Enhances access control but does not address the human vulnerability to social engineering.
* Access History Log Review (Option C): Useful for post-incident analysis but does not prevent incidents.
* File Encryption with Password Protection (Option D): Adds security layers but is ineffective if the password is compromised.
Reference: ISACA CISA Review Manual, Job Practice Area 4: Protection of Information Assets.

Moving validation controls from the server side into the browser would most likely increase the risk of a successful attack by structured query language (SQL) injection. SQL injection is a technique that exploits a security vulnerability in an application's database layer by inserting malicious SQL statements into user input fields. Validation controls are used to check and filter user input before sending it to the database. If these controls are moved to the browser, they can be easily bypassed or modified by an attacker, who can then execute arbitrary SQL commands on the database. References: CISA Review Manual, 27th Edition, page 361

The primary role of key performance indicators (KPIs) in supporting business process effectiveness is to enable conclusions about the performance of the processes and target variances for follow-up analysis. KPIs are measurable values that demonstrate how effectively an organization is achieving its key objectives. KPIs can help to monitor and evaluate the performance, quality, and efficiency of the business processes. KPIs can also help to identify areas for improvement and benchmark against best practices or industry standards. KPIs can also provide feedback and guidance for decision making and corrective actions. References:
* CISA Review Manual (Digital Version), Chapter 1, Section 1.3.21
* CISA Online Review Course, Domain 5, Module 2, Lesson 22

The most useful information regarding an organization's risk appetite and tolerance is provided by its risk profile, as this is a document that summarizes the key risks that the organization faces, the potential impacts and likelihoods of those risks, and the acceptable levels of risk exposure for different objectives and activities.
A gap analysis is a tool that compares the current state and the desired state of a process or a system, and identifies the gaps that need to be addressed. Audit reports are documents that present the findings, conclusions, and recommendations of an audit engagement. A risk register is a tool that records and tracks the identified risks, their causes, their consequences, and their mitigation actions. References: CISA Review Manual (Digital Version), Chapter 2: Governance and Management of IT, Section 2.1: IT Governance