Identifying required IT skill sets that support key business processes is the first step to enable the alignment of IT staff development plans with IT strategy. An IT strategy is a plan that defines how IT will support the organization's goals and objectives. Identifying required IT skill sets means determining the knowledge, abilities, and competencies that IT staff need to perform their roles and responsibilities effectively and efficiently. This can help to align IT staff development plans with IT strategy, as well as to identify and address any skill gaps or needs within the IT workforce. The other options are not the first steps to enable alignment, but rather possible subsequent actions that may depend on the required IT skill sets. References:
* CISA Review Manual (Digital Version), Chapter 5, Section 5.11
* CISA Review Questions, Answers & Explanations Database, Question ID 229

Signature-based intrusion detection systems (IDS) are systems that compare network traffic with predefined patterns of known attacks, called signatures. The effectiveness of signature-based IDS depends on how well they can detect new or unknown attacks that are not in their signature database. Therefore, an increase in the number of detected incidents not previously identified is the best indicator of the effectiveness of signature- based IDS, as it shows that they can recognize novel or modified attacks.

The best way for an IS auditor to understand the software benefits to the organization would be to review the business case, which is a document that provides the justification and rationale for acquiring a software solution based on its expected costs, benefits, risks, and alignment with the organization's goals and strategies. The business case helps to evaluate the feasibility and viability of the software acquisition and to support the decision-making process. A feasibility study is a document that analyzes the technical, operational, economic, legal, and social aspects of a software solution to determine its feasibility and suitability for the organization's needs, but it does not necessarily provide a clear indication of the software benefits to the organization. A request for proposal (RFP) is a document that solicits proposals from potential vendors or suppliers for a software solution based on the organization's requirements and specifications, but it does not necessarily provide a clear indication of the software benefits to the organization. The alignment with IT strategy is a factor that influences the software acquisition processand ensures that the software solution supports and enables the organization's IT strategy, but it is not a document that can be reviewed by an IS auditor to understand the software benefits to the organization. References: CISA Review Manual (Digital Version), Chapter 3: Information Systems Acquisition, Development & Implementation, Section 3.1:
Business Case Development

When identifying which servers are no longer required, reviewing server CPU usage trends is the most helpful approach. Monitoring the CPU usage over time provides insights into how actively a server is being utilized.
Servers with consistently low CPU usage may be candidates for consolidation or decommissioning. By analyzing CPU utilization patterns, IT management can make informed decisions about which servers can be retired without impacting performance or availability1.
References:
1.
ISACA. "Technical Guide on IT Migration Audit." 1(http://kb.icai.org/pdfs/PDFFile5b278a12a66758.
27269499.pdf)
2. Zapier. "IT audit: The ultimate guide [with checklist]." 2(https://zapier.com/blog/it-audit/)
3. ISACA. "CISA Certification | Certified Information Systems Auditor." 3(https://www.isaca.org
/credentialing/cisa)