The best source of information for examining the classification of new data is the risk assessment results, because they provide an objective and consistent basis for determining the value, sensitivity, and criticality of the data, as well as the potential impact of unauthorized disclosure, modification, or loss of the data12. The risk assessment results can help to define the appropriate classification levels and criteria for the data, such as public, internal, confidential, or restricted12. Input by data custodians, security policy requirements, and current level of protection are not the best sources of information for examining the classification of new data, because they may not reflect the actual risk exposure or business needs of the data. References: 1: CISA Review Manual (Digital Version), Chapter 5, Section 5.4.2 2: CISA Online Review Course, Module 5, Lesson
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Comprehensive and Detailed Step-by-Step Explanation:
Thedata owneris the individual or entity responsible for classifying, protecting, and defining access permissions to data. They ensure that only authorized personnel can access, modify, or distribute data based on business needs and regulatory requirements.
* Data Owner (Correct Answer - B)
* The data owner is responsible forsetting user permissionsbased on job roles and business requirements.
* According toISACA's CISA Review Manual and COBIT 2019, the data owner determines access levels while IT personnel enforce them.
* Example:A finance department head (data owner) determines that only certain accountants should access sensitive payroll data.
* IT Operations Manager (Incorrect - A)
* Oversees IT infrastructure but does not define data access controls.
* Database Administrator (DBA) (Incorrect - C)
* Implements and enforces security settings but follows rules set by the data owner.
* Information Security Manager (Incorrect - D)
* Provides security guidance but does not decide specific access permissions.
References:
* ISACA CISA Review Manual
* COBIT 2019 Framework
* NIST 800-53 (Security and Privacy Controls for Federal Information Systems)

The IS auditor's greatest concern when reviewing a business case for a proposed implementation of a third- party system should be A. Lack of ongoing maintenance costs. This is because ongoing maintenance costs are an essential part of the total cost of ownership (TCO) of a third-party system, and they can have a significant impact on the return on investment (ROI) and the feasibility of the project. If the business case does not include ongoing maintenance costs, it may underestimate the true cost of the project and overestimate the benefits. This could lead to poor decision making and unrealistic expectations.
Lack of training materials (B), lack of plan for pilot implementation , and lack of detailed work breakdown structure (D) are also potential issues that could affect the quality and success of the project, but they are not as critical as lack of ongoing maintenance costs. Training materials can be developed or acquired later, pilot implementation can be planned during the project initiation or planning phase, and work breakdown structure can be refined as the project progresses. However, ongoing maintenance costs are difficult to change or estimate once the project is approved and implemented, and they can have long-term implications for the organization. Therefore, they should be included and analyzed in the business case.

A BCP must stay current with organizational changes to ensure its effectiveness during a disruption.
Personnel changes and environmental updates are directly relevant to how the BCP would be executed.
References
ISACA CISA Review Manual (Current Edition) - Chapter on Business Continuity and Disaster Recovery Industry Standards (e.g., ISO 22301, NIST SP 800-34) - Guidelines for maintaining and updating a Business Continuity Plan