To reduce false positive alerts, it is essential to carefully configure a limited set of rules tailored to the organization's specific data loss prevention needs. This ensures that the DLP tool accurately identifies true positives and reduces the occurrence of false alarms.
References
* ISACA CISA Review Manual 27th Edition, Page 304-305 (DLP Tool Configuration)

Requiring written authorization for all payment transactions is the IS auditor's best recommendation for a compensating control in an environment where segregation of duties (SoD) cannot be enforced in an accounts payable system. SoD is a principle that requires different individuals or functions to perform different tasks or roles in a business process, such as initiating, approving, recording and reconciling transactions. SoD reduces the risk of errors, fraud and misuse of resources by preventing any single person or function from having excessive or conflicting authority or responsibility. A compensating control is a control that mitigates or reduces the risk associated with the absence or weakness of another control. Requiring written authorization for all payment transactions is a compensating control that provides an independent verification and approval of each transaction before it is processed by the accounts payable system. This control can help to detect and prevent unauthorized, duplicate or erroneous payments, and to ensure compliance with policies and procedures. The other options are not as effective as option A, as they do not provide an independent verification or approval of payment transactions. Restricting payment authorization to senior staff members is a control that limits the number of people who can authorize payments, but it does not prevent them from initiating or processing payments themselves, which could violate SoD. Reconciling payment transactions with invoices is a control that verifies that the payments match the invoices, but it does not prevent unauthorized, duplicate or erroneous payments from being processed by the accounts payable system.
Reviewing payment transaction history is a control that monitors and analyzes the payment transactions after they have been processed by the accounts payable system, but it does not prevent unauthorized, duplicate or erroneous payments from occurring in the first place. References: CISA Review Manual (Digital Version) , Chapter 5: Protection of Information Assets, Section 5.2: Logical Access.

When reviewing a data classification scheme, it is most important for an IS auditor to determine if the security criteria are clearly documented for each classification. This will help the IS auditor to evaluate if the data classification scheme is consistent, comprehensive, and aligned with the organizational objectives and regulatory requirements. The security criteria should define the level of confidentiality, integrity, and availability for each data classification, aswell as the corresponding controls such as access control, rights management, and cryptographic protection1. The other options are less important or incorrect because:
* A. Each information asset is not necessarily assigned to a different classification. Data classification schemesusually have a limited number of categories, such as "Sensitive," "Confidential," and "Public," and multiple information assets can belong to the same category2.
* C. Senior IT managers are not necessarily identified as information owners. Information owners are typically the business units or functions that create, use, or maintain the information assets, and they may or may not be senior IT managers3.
* D. The information owner is not required to approve access to the asset. The information owner is responsible for defining the access requirements and rules for the asset, but the actual approval of access requests may be delegated to other roles, such as data custodians or administrators3. References: Simplify and Contextualize Your Data Classification Efforts - ISACA, 3.7: Establish and Maintain a Data Classification Scheme, Data Classification and Practices - NIST, CISA Exam Content Outline |CISA Certification | ISACA

Ongoing monitoring of the audit activities is the most important activity to include as part of the quality assurance (QA) program requirements for an internal audit department. An IS auditor should perform regular reviews and evaluations of the audit processes, methods, standards, and outcomes to ensure that they comply with the QA program objectives and criteria. This will help to maintain and improve the quality and consistency of the audit services and deliverables. The other options are less important activities to include as part of the QA program requirements, as they may involve long-term resource planning, user satisfaction reports, or feedback from internal audit staff. References:
* CISA Review Manual (Digital Version), Chapter 2, Section 2.61
* CISA Review Questions, Answers & Explanations Database, Question ID 224

Comprehensive and Detailed Step-by-Step Explanation:
Theprimary roleof an internalIS audit functionis to provideindependent assuranceonrisk management, internal controls, and governance processes.
* Option A (Incorrect):While audits may identifycontrol improvements, they donot initiate changes; management is responsible for implementation.
* Option B (Incorrect):Compliance audits arepartof IS auditing, but the main focus isassurance on risk and controls, not just compliance.
* Option C (Incorrect):Best practices and standards reviews are useful, but theydo not definethecore objectiveof an internal audit.
* Option D (Correct):The internal audit function'smain goalis toassess and assurethe effectiveness of an organization'srisk management and internal controls.
Reference:ISACA CISA Review Manual -Domain 1: Information Systems Auditing Process- Coversaudit objectives, assurance functions, and risk management.