A database conflict occurs when the same data is modified at two separate servers, such as a customer database and a remote call center database, and the changes are not consistent with each other. For example, if a customer updates their phone number at the customer database, and a call center agent updates the same customer's address at the remote call center database, there is a conflict between the two updates. Database conflicts can cause data inconsistency, corruption, or loss if they are not detected and resolved properly.
Two-way replication is a process of synchronizing data between two databases, so that any changes made in one database are reflected in the other database, and vice versa. Two-way replication can improve data availability, performance, and scalability, but it also increases the risk of database conflicts. Therefore, when assessing a proposed project for the two-way replication of a customer database with a remote call center, the IS auditor should ensure that database conflicts are managed during replication. This means that the project should have a clear and effective strategy for:
* Preventing or minimizing database conflicts by using techniques such as locking, timestamping, or partitioning.
* Detecting or identifying database conflicts by using tools such as triggers, logs, or alerts.
* Resolving or handling database conflicts by using methods such as priority-based, rule-based, or user- based resolution.
The other possible options are:
* B. end users are trained in the replication process: This is not a relevant or important factor for the IS auditor to ensure when assessing a proposed project for the two-way replication of a customer database with a remote call center. End users are not directly involved in the replication process, and they do not need to have detailed knowledge or skills about how replication works. The replication process should be transparent and seamless to the end users, and they should only interact with the data through their applications or interfaces.
* C. the source database is backed up on both sites: This is not a sufficient or necessary factor for the IS auditor to ensure when assessing a proposed project for the two-way replication of a customer database with a remote call center. Backing up the source database on both sites can provide some level of data protection and recovery, but it does not address the issue of database conflicts that can occur during replication. Moreover, backing up the source database on both sites may not be feasible or efficient, as it may consume more storage space and network bandwidth, and introduce more complexity and overhead to the replication process.
* D. user rights are identical on both databases: This is not a critical or relevant factor for the IS auditor to ensure when assessing a proposed project for the two-way replication of a customer database with a remote call center. User rights are the permissions or privileges that users have to access or modify data in a database. User rights do not directly affect the occurrence or resolution of database conflicts during replication. User rights may vary depending on the role or function of the users in different databases, and they should be defined and enforced according to the security policies and requirements of each database.

Full disk encryption (FDE) is a means of protecting information by encrypting all of the data on a disk, including temporary files, programs, and system files1. FDE is best suited for addressing the risk scenario of physical theft of media on which information is stored, as it prevents unauthorized access to the data even if the device is lost or stolen2. FDE does not prevent data leakage as a result of employees leaving to work for competitors, as they may still have access to the data while using the device or copy the data to another device before leaving. FDE does not prevent noncompliance fines related to storage of regulated information, as it does not ensure that the data is stored in accordance with the applicable laws and regulations. FDE does not prevent unauthorized logical access to information through an application interface, as it does not control the access rights and permissions of users and applications. *References: According to the ISACA IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals, section 2402 Planning, "The IS audit and assurance professional should identify and assess risk relevant to the area under review." 3 One of the risk factors to consider is "the sensitivity of information processed, stored or transmitted by the system" 3. FDE is one of the possible controls to mitigate the risk of unauthorized disclosure of sensitive information due to physical theft of media.

In a controlled application development environment, the most important segregation of duties should be between the person who implements changes into the production environment and the application programmer. This segregation of duties ensures that no one person can create and deploy code without proper review, testing, and approval. This reduces the risk of errors, fraud, or malicious code being introduced into the production environment.
The other options are not as important as the segregation between the application programmer and the person who implements changes into production, but they are still relevant for achieving a secure and reliable application development environment. The segregation of duties between the person who implements changes into production and the systems programmer is important to prevent unauthorized or untested changes to system software or configuration. The segregation of duties between the person who implements changes into production and the computer operator is important to prevent unauthorized or uncontrolled access to production data or resources. The segregation of duties between the person who implements changes into production and the quality assurance (QA) personnel is important to ensure independent verification and validation of code quality and functionality.
References:
* ISACA CISA Review Manual 27th Edition (2019), page 247
* Segregation of Duties in an Agile Environment | AKF Partners3
* Separation of Duties: How to Conform in a DevOps World4

The scanning will not degrade system performance. This is the most important consideration when establishing vulnerability scanning on critical IT infrastructure, because any degradation of system performance could affect the availability, reliability, and functionality of the IT services that depend on the infrastructure. Scanning during non-peak hours (A) could reduce the impact of scanning on system performance, but it does not guarantee that the scanning will not cause any degradation. Scanning followed by penetration testing (B) could provide more in-depth information about the vulnerabilities and their exploitability, but it does not address the potential impact of scanning on system performance. Scanning cost- effectiveness is a relevant factor for choosing a scanning service or tool, but it is not as important as ensuring that the scanning will not compromise the system performance.
Reference: CISA Vulnerability Scanning, Description.

The most significant risk that IS auditors are required to consider for each engagement is the misalignment with business objectives. This is because IS audit engagements are intended to provide assurance that the IT systems and processes support the achievement of the business objectives and strategies. If there is a misalignment, it could result in wasted resources, missed opportunities, inefficiencies, errors, or failures that could adversely affect the organization's performance and reputation12. References: 1: CISA Review Manual (Digital Version), Chapter 1: The Process of Auditing Information Systems, Section 1.3: Audit Risk, page
28 2: CISA Online Review Course, Module 1: The Process of Auditing Information Systems, Lesson 1.3:
Audit Risk