The effectiveness of a security awareness training program is best indicated by a reduction in unintentional violations. When employees are well-trained and aware of security practices, they are less likely to inadvertently violate security policies or make mistakes that could lead to breaches. While other factors (such as third-party social engineering tests, employee satisfaction, and completion rates) provide valuable insights, the ultimate goal of security awareness training is to minimize unintentional errors and improve overall security posture12. References: 1(https://www.isaca.org/resources/isaca-journal/issues/2023/volume-2
/considerations-for-developing-cybersecurity-awareness-training) 2(https://www.isaca.org/resources/news- and-trends/isaca-now-blog/2023/security-awareness-training-a-critical-success-factor-for-organizations)

The auditor's best course of action when senior management disagrees with some of the facts presented in the draft audit report is to gather evidence to analyze senior management's objections. The auditor should not revise the assessment, escalate the issue, or finalize the report without changes until they have evaluated the validity and relevance of senior management's objections and resolved any discrepancies or misunderstandings. The auditor should maintain a professional and objective attitude and seek to present a fair and accurate audit report based on sufficient and appropriate evidence. References:
* CISA Review Manual (Digital Version), page 372
* CISA Questions,Answers & Explanations Database, question ID 3338

The type of risk that would most influence the selection of a sampling methodology is detection risk (option D). This is because:
Detection risk is the risk that the auditor will not detect a material misstatement that exists in an assertion1. Detection risk depends on the effectiveness of the audit procedures and how well they are applied by the auditor1.
The selection of a sampling methodology is part of the design of audit procedures, which aims to reduce detection risk to an acceptable level1. The auditor should consider the following factors when selecting a sampling methodology23:
The objectives of the audit procedure and the related assertions.
The characteristics of the population from which the sample will be drawn, such as its size, homogeneity, and structure.
The sampling technique to be used, such as random, systematic, haphazard, or judgmental.
The sample size and the method of selecting sample items.
The evaluation of the sample results and the projection of errors to the population.
The auditor should also consider the advantages and disadvantages of different sampling methodologies, such as statistical and non-statistical sampling23. Statistical sampling is a sampling technique that uses random selection and probability theory to evaluate sample results. Non-statistical sampling is a sampling technique that does not use random selection or probability theory to evaluate sample results. Some of the advantages and disadvantages are as follows23:
Statistical sampling allows the auditor to measure and control sampling risk, which is the risk that the sample is not representative of the population. Statistical sampling also allows the auditor to quantify the precision and reliability of the sample results. However, statistical sampling requires more technical knowledge and skills, as well as more time and cost, than non-statistical sampling.
Non-statistical sampling relies on the auditor's professional judgment and experience to select and evaluate sample items. Non-statistical sampling is more flexible and less complex than statistical sampling. However, non-statistical sampling does not provide an objective basis for measuring and controlling sampling risk, nor does it allow the auditor to quantify the precision and reliability of the sample results.
Therefore, the type of risk that would most influence the selection of a sampling methodology is detection risk (option D), as it determines how effective and efficient the audit procedures should be in order to provide sufficient appropriate audit evidence.
References: 1: Audit Sampling - Overview, Purpose, Importance, and Types 2: Audit Sampling | Auditing and Attestation | CPA Exam FAR 3: Audit Sampling | ACCA Qualification | Students | ACCA Global

Operating system parameters are settings or values that affect the behavior or performance of the operating system1. Modifications to the operating system parameters may be necessary to improve the system functionality, security, or efficiency. However, such modifications may also introduce risks or errors that can affect the system stability, compatibility, or integrity. Therefore, modifications to the operating system parameters should be authorized and documented by the appropriate authority2.
A change control log is a record of all changes made to the system, including the date, time, description, reason, authorization, and impact of each change3. A change control log can help the IS auditor to verify whether modifications to the operating system parameters were authorized by comparing the log entries with the actual system settings and the change approval documents4.