The IS auditor's next course of action should be to report this control process weakness to senior management, as it may indicate a lack of oversight and accountability for the reporting system. Read-only users may have access to sensitive or confidential information that should be restricted or monitored. Periodic reviews of read-only users are a good practice to ensure that the access rights are still valid and appropriate for the users' roles and responsibilities. Reporting this weakness to senior management will also allow them to take corrective actions or implement compensating controls if needed.
Option A is incorrect because reviewing the list of end users and evaluating for authorization is not the IS auditor's responsibility, but rather the system owner's or administrator's. The IS auditor should only verify that such reviews are performed and documented by the responsible parties.
Option C is incorrect because verifying management's approval for this exemption is not sufficient to address the control process weakness. Even if there is a valid reason for not performing periodic reviews of read-only users, the IS auditor should still report this as a potential risk and recommend mitigating controls.
Option D is incorrect because obtaining a verbal confirmation from IT for this exemption is not adequate evidence or documentation. The IS auditor should obtain written approval from management and verify that it is aligned with the organization's policies and standards.
References:
CISA Review Manual (Digital Version)1, Chapter 1: The Process of Auditing Information Systems, Section
1.4: Audit Evidence, p. 31-32.
CISA Review Manual (Print Version), Chapter 1: The Process of Auditing Information Systems, Section 1.4:
Audit Evidence, p. 31-32.
CISA Online Review Course2, Module 1: The Process of Auditing Information Systems, Lesson 4: Audit Evidence, slide 9-10.
CISA Questions, Answers & Explanations Database3, Question ID: QAE_CISA_710.

Carbon dioxide fire suppression systems need to be combined with an automatic switch to shut down the electricity supply in the event of activation. This is because carbon dioxide displaces oxygen in the air and can create a suffocation hazard for people in the protected area. Therefore, it is essential to cut off the power source before releasing carbon dioxide to avoid electrical shocks and sparks that could ignite the fire again.
Carbon dioxide systems are typically used for total flooding applications in spaces that are not habitable, such as server rooms or data centers.

The most important thing for incident management to focus on when addressing an issue that causes an outage is restoring the system to operational state as quickly as possible. Incident management is the process of detecting, investigating, and resolving incidents that disrupt or degrade a service or system. An incident is an unplanned event that affects the normal functioning or quality of a service or system. An outage is a type of incident that causes a complete loss of service or system availability. The main goal of incident management is to restore the service or system to its operational state as quickly as possible, minimizing the impact on users and business operations.
*The other options are not as important as option B. Analyzing the root cause of the outage to ensure the incident will not re-occur is a valuable activity, but not the most important thing for incident management to focus on when addressing an issue that causes an outage. Root cause analysis is a process of identifying and eliminating the underlying factors that caused an incident or problem. Root cause analysis can help to prevent or reduce the likelihood of similar incidents or problems in the future. However, root cause analysis is usually performed after the incident has been resolved and the service or system has been restored. Ensuring all resolution steps are fully documented prior to returning the system to service is a good practice, but not the most important thing for incident management to focus on when addressing an issue that causes an outage.
Documentation is a process of recording and maintaining information about an incident and its resolution steps. Documentation can help to improve communication, accountability, learning, and improvement within incident management. However, documentation should not delay or interfere with the restoration of the service or system. Rolling back the unsuccessful change to the previous state is a possible solution, but not the most important thing for incident management to focus on when addressing an issue that causes an outage.
Rolling back is a process of reverting a change that has been applied to a service or system that caused an incident or problem. Rolling back can help to restore the service or system to its previous state before the change was made.

The IS auditor should notify audit management of the finding first, as this is a significant issue that may affect the audit scope and objectives. The IS auditor should not notify law enforcement or require the third party to notify customers without consulting audit management first. The audit report with a significant finding should be issued after the audit is completed and the findings are validated. References: ISACA, CISA Review Manual, 27th Edition, 2018, page 247

The primary benefit of using one-time passwords is that an intercepted password cannot be reused, as it is valid only for a single login session or transaction. One-time passwords enhance the security of authentication by preventing replay attacks or password guessing. The other options are not the primary benefits of using one-time passwords. Security for applications can be automated with or without one-time passwords. Users may still have to memorize complex passwords or use a device or software to generate one-time passwords. Users can still be locked out of an account if they enter an incorrect or expired one-time password.
References: CISA Review Manual (Digital Version), Chapter 6, Section 6.1