Section: Protection of Information Assets
Explanation:
From a control perspective, a job description should establish responsibility and accountability. This will aid in ensuring that users are given system access in accordance with their defined job responsibilities. The other choices are not directly related to controls. Providing instructions on how to do the job and defining authority addresses the managerial and procedural aspects of the job. It is important that job descriptions are current, documented and readily available to the employee, but this in itself is not a control.
Communication of management’s specific expectations for job performance outlines the standard of performance and would not necessarily include controls.

During data preparation is the best answer, because it establishes control at the earliest point.

Section: Protection of Information Assets
Explanation:
Redundancy by building some form of duplication into the network components, such as a link, router or
switch to prevent loss, delays or data duplication is a control over component communication failure or
error. Other related controls are loop/echochecks to detect line errors, parity checks, error correction codes
and sequence checks. Choices A, B and D are communication network controls.

Nonrepudiation, achieved through the use of digital signatures, prevents the claimed sender from later denying that they generated and sent the message. Encryption may protect the data transmitted over the Internet, but may not prove that the transactions were made. Authentication is necessary to establish the identification of all parties to a communication. Integrity ensures that transactions are accurate but does not provide the identification of the customer.

Explanation/Reference:
The physical layer, the lowest layer of the OSI model, is concerned with the transmission and reception of the unstructured raw bit stream over a physical medium. It describes the electrical/optical, mechanical, and functional interfaces to the physical medium, and carries the signals for all of the higher layers.
For your exam you should know below information about OSI model:
The Open Systems Interconnection model (OSI) is a conceptual model that characterizes and standardizes the internal functions of a communication system by partitioning it into abstraction layers. The model is a product of the Open Systems Interconnection project at the International Organization for Standardization (ISO), maintained by the identification ISO/IEC 7498-1.
The model groups communication functions into seven logical layers. A layer serves the layer above it and is served by the layer below it. For example, a layer that provides error-free communications across a network provides the path needed by applications above it, while it calls the next lower layer to send and receive packets that make up the contents of that path. Two instances at one layer are connected by a horizontal.
OSI Model

Image source: http://www.petri.co.il/images/osi_model.JPG
PHYSICAL LAYER
The physical layer, the lowest layer of the OSI model, is concerned with the transmission and reception of the unstructured raw bit stream over a physical medium. It describes the electrical/optical, mechanical, and functional interfaces to the physical medium, and carries the signals for all of the higher layers. It provides:
Data encoding: modifies the simple digital signal pattern (1s and 0s) used by the PC to better accommodate the characteristics of the physical medium, and to aid in bit and frame synchronization. It determines:
What signal state represents a binary 1
How the receiving station knows when a “bit-time” starts
How the receiving station delimits a frame
DATA LINK LAYER
The data link layer provides error-free transfer of data frames from one node to another over the physical layer, allowing layers above it to assume virtually error-free transmission over the link. To do this, the data link layer provides:
Link establishment and termination: establishes and terminates the logical link between two nodes.
Frame traffic control: tells the transmitting node to “back-off” when no frame buffers are available.
Frame sequencing: transmits/receives frames sequentially.
Frame acknowledgment: provides/expects frame acknowledgments. Detects and recovers from errors that occur in the physical layer by retransmitting non-acknowledged frames and handling duplicate frame receipt.
Frame delimiting: creates and recognizes frame boundaries.
Frame error checking: checks received frames for integrity.
Media access management: determines when the node “has the right” to use the physical medium.
NETWORK LAYER
The network layer controls the operation of the subnet, deciding which physical path the data should take based on network conditions, priority of service, and other factors. It provides:
Routing: routes frames among networks.
Subnet traffic control: routers (network layer intermediate systems) can instruct a sending station to
“throttle back” its frame transmission when the router’s buffer fills up.
Frame fragmentation: if it determines that a downstream router’s maximum transmission unit (MTU) size is less than the frame size, a router can fragment a frame for transmission and re-assembly at the destination station.
Logical-physical address mapping: translates logical addresses, or names, into physical addresses.
Subnet usage accounting: has accounting functions to keep track of frames forwarded by subnet intermediate systems, to produce billing information.
Communications Subnet
The network layer software must build headers so that the network layer software residing in the subnet intermediate systems can recognize them and use them to route data to the destination address.
This layer relieves the upper layers of the need to know anything about the data transmission and intermediate switching technologies used to connect systems. It establishes, maintains and terminates connections across the intervening communications facility (one or several intermediate systems in the communication subnet).
In the network layer and the layers below, peer protocols exist between a node and its immediate neighbor, but the neighbor may be a node through which data is routed, not the destination station. The source and destination stations may be separated by many intermediate systems.
TRANSPORT LAYER
The transport layer ensures that messages are delivered error-free, in sequence, and with no losses or duplications. It relieves the higher layer protocols from any concern with the transfer of data between them and their peers.
The size and complexity of a transport protocol depends on the type of service it can get from the network layer. For a reliable network layer with virtual circuit capability, a minimal transport layer is required. If the network layer is unreliable and/or only supports datagram’s, the transport protocol should include extensive error detection and recovery.
The transport layer provides:
Message segmentation: accepts a message from the (session) layer above it, splits the message into smaller units (if not already small enough), and passes the smaller units down to the network layer. The transport layer at the destination station reassembles the message.
Message acknowledgment: provides reliable end-to-end message delivery with acknowledgments.
Message traffic control: tells the transmitting station to “back-off” when no message buffers are available.
Session multiplexing: multiplexes several message streams, or sessions onto one logical link and keeps track of which messages belong to which sessions (see session layer).
Typically, the transport layer can accept relatively large messages, but there are strict message size limits imposed by the network (or lower) layer. Consequently, the transport layer must break up the messages into smaller units, or frames, pretending a header to each frame.
The transport layer header information must then include control information, such as message start and message end flags, to enable the transport layer on the other end to recognize message boundaries. In addition, if the lower layers do not maintain sequence, the transport header must contain sequence information to enable the transport layer on the receiving end to get the pieces back together in the right order before handing the received message up to the layer above.
End-to-end layers
Unlike the lower “subnet” layers whose protocol is between immediately adjacent nodes, the transport layer and the layers above are true “source to destination” or end-to-end layers, and are not concerned with the details of the underlying communications facility. Transport layer software (and software above it) on the source station carries on a conversation with similar software on the destination station by using message headers and control messages.
SESSION LAYER
The session layer allows session establishment between processes running on different stations. It provides:
Session establishment, maintenance and termination: allows two application processes on different machines to establish, use and terminate a connection, called a session.
Session support: performs the functions that allow these processes to communicate over the network, performing security, name recognition, logging, and so on.
PRESENTATION LAYER
The presentation layer formats the data to be presented to the application layer. It can be viewed as the translator for the network. This layer may translate data from a format used by the application layer into a common format at the sending station, then translate the common format to a format known to the application layer at the receiving station.
The presentation layer provides:
Character code translation: for example, ASCII to EBCDIC.
Data conversion: bit order, CR-CR/LF, integer-floating point, and so on.
Data compression: reduces the number of bits that need to be transmitted on the network.
Data encryption: encrypt data for security purposes. For example, password encryption.
APPLICATION LAYER
The application layer serves as the window for users and application processes to access network services. This layer contains a variety of commonly needed functions:
Resource sharing and device redirection
Remote file access
Remote printer access
Inter-process communication
Network management
Directory services
Electronic messaging (such as mail)
Network virtual terminals
The following were incorrect answers:
Transport layer – The transport layer ensures that messages are delivered error-free, in sequence, and with no losses or duplications. It relieves the higher layer protocols from any concern with the transfer of data between them and their peers.
Network layer – The network layer controls the operation of the subnet, deciding which physical path the data should take based on network conditions, priority of service, and other factors.
Data link layer – The data link layer provides error-free transfer of data frames from one node to another over the physical layer, allowing layers above it to assume virtually error-free transmission over the link.
The following reference(s) were/was used to create this question:
CISA review manual 2014 Page number 260

In the context of effective information security governance, value delivery is implemented to ensure optimization of security investments in support of business objectives. The tools and techniques for implementing value delivery include implementation of a standard set of security practices, institutionalization and commoditization of standards-based solutions, and implementation of a continuous improvement culture considering security as a process, not an event.

Internet security threats/vulnerabilities are divided into passive and active attacks. Examples of passive attacks include network analysis, eavesdropping and traffic analysis. Active attacks include brute force attacks, masquerading, packet replay, message modification, unauthorized access through the Internet or web-based services, denial-of-service attacks, dial-in penetration attacks, e-mail bombing and spamming, and e-mail spoofing.

An organization outsourced its IS functions. To meet its responsibility for disaster recovery, the organization should coordinate disaster recovery administration with the outsourcing vendor. This is because the organization remains accountable for ensuring the continuity and availability of its IS functions, even if they are outsourced to a third party. The organization should establish clear roles and responsibilities, communication channels, testing procedures, and escalation processes with the outsourcing vendor for disaster recovery purposes. The organization should not discontinue maintenance of the disaster recovery plan (DRP), as it still needs to have a documented and updated plan for restoring its IS functions in case of a disaster. The organization should not delegate evaluation of disaster recovery to a third party or internal audit, as it still needs to monitor and review the performance and compliance of the outsourcing vendor with respect to disaster recovery objectives and standards. References: CISA Review Manual (Digital Version), [ISACA Auditing Standards]

Explanation/Reference:
Explanation:
A primary benefit derived from an organization employing control self-assessment (CSA) techniques is that it can identify high-risk areas that might need a detailed review later.

Section: Protection of Information Assets
Explanation:
If a database is restored from information backed up before the last system image, the system should be restarted before the last transaction because the final transaction must be reprocessed.

Section: Protection of Information Assets
Explanation:
Compliance testing determines whether controls are being applied in compliance with policy. This includes
tests to determine whether new accounts were appropriately authorized. Variable sampling is used to
estimate numerical values, such as dollar values. Substantive testing substantiates the integrity of actual
processing; such as balances on financial statements. The development of substantive tests is often
dependent on the outcome of compliance tests. If compliance tests indicate that there are adequate
internal controls, then substantive tests can be minimized. Stop-or-go sampling allows a test to be stopped
as early as possible and is not appropriate for checking whether procedures have been followed.

Section: Information System Acquisition, Development and Implementation Explanation:
Fault management: Detects the devices that present some kind of fault.
Configuration management: Allows users to know, define and change remotely the configuration of any device.
Accounting resources: Holds the records of the resource usage in the WAN.
Performance management: Monitors usage levels and sets alarms when a threshold has been surpassed.
Security management: Detects suspicious traffic or users and generates alarms accordingly.
Reference: Information Systems Audit and Control Association, Certified Information Systems Auditor 2002 review manual, Chapter 3: Technical Infrastructure and Operational Practices (page 137).