Validation controls are used to check the input data from the user before processing it on the server. If the validation controls are moved from the server side to the browser, it means that the user can modify or bypass them using tools such as browser developer tools, JavaScript console, or proxy tools. This would increase the risk of a successful attack by structured query language (SQL) injection, which is a technique that exploits a security vulnerability in an application's software layer that allows an attacker to execute arbitrary SQL commands on the underlying database. SQL injection can result in data theft, data corruption, or unauthorized access to the system.
Buffer overflow, denial of service (DoS), and phishing are not directly related to the validation controls in a web application. Buffer overflow is a type of attack that exploits a memory management flaw in an application or system that allows an attacker to write data beyond the allocated buffer size and overwrite adjacent memory locations. DoS is a type of attack that prevents legitimate users from accessing a service or resource by overwhelming it with requests or traffic. Phishing is a type of attack that uses fraudulent emails or websites to trick users into revealing sensitive information or installing malware.
References:
Client-side form validation - Learn web development | MDN
JavaScript: client-side vs. server-side validation - Stack Overflow
SQL Injection - OWASP

The best course of action for an IS auditor who finds that some critical recommendations have not been implemented is to evaluate senior management's acceptance of the risk. The IS auditor should understand the reasons why the recommendations have not been implemented and the implications for the organization's risk exposure. The IS auditor should also verify that senior management has formally acknowledged and accepted the residual risk and has documented the rationale and justification for their decision. The IS auditor should communicate the findings and the risk acceptance to the audit committee and other relevant stakeholders. References:
* CISA Review Manual (Digital Version)
* CISA Questions, Answers & Explanations Database

An IT steering committee is a group of senior executives and stakeholders who provide strategic direction, guidance, and oversight for the IT function of an organization. An IT steering committee can help to improve the maturity of the IT team by ensuring that the IT initiatives are aligned with the business goals and objectives, that the IT resources are allocated and utilized effectively and efficiently, and that the IT performance and value are measuredand communicated. An IT steering committee can also help to resolve conflicts, prioritize demands, and foster collaboration among the IT project managers and other business units.
References
ISACA CISA Review Manual, 27th Edition, page 254
Auditing IT Governance
The Impact of Poor IT Audit Planning and Mitigating Audit Risk
IS Audit Basics: The Components of the IT Audit Report

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 & Explanations Database3, Question ID: QAE_CISA_711.

An audit universe is a comprehensive list of all the auditable entities, processes, and activities within an organization. It helps the IS auditor to identify the scope, objectives, and priorities of the audit plan, as well as the resources and methodologies required to conduct the audits. An audit universe can also help the IS auditor to ensure that all the key risks, controls, and regulations are covered by the audit plan, and that there are no gaps or overlaps in the audit coverage.
The first activity that the IS auditor should perform when preparing a plan for audits to be carried out over a specified period is to determine the audit universe. This involves defining the criteria and methods for identifying and categorizing the auditable units, such as by business function, process, system, location, or risk level. The IS auditor should also consult with the management and otherstakeholders to obtain their input and expectations for the audit plan. The IS auditor should then document and validate the audit universe, and update it regularly to reflect any changes in the organization's structure, operations, or environment.
The other three activities are also important for preparing an audit plan, but they should be performed after determining the audit universe. Allocating audit resources involves assigning staff, time, budget, and tools to each audit based on their complexity, priority, and availability. Prioritizing risks involves assessing the likelihood and impact of each risk associated with each auditable unit, and ranking them according to their significance and urgency. Reviewing prior audit reports involves analyzing the findings, recommendations, and actions from previous audits related to each auditable unit, and evaluating their current status and relevance.
Therefore, determining the audit universe is the best answer.
References:
* Audit Universe - UPDATED 2022 - Examples, Templates & More!
* 01 February 2023 Audit universe - IIA