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CISA Exam - Question 1109


For effective IT governance, it is MOST important to have an independent reporting line for which of the following IT functions?

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Correct Answer: D

For effective IT governance, it is most important to have an independent reporting line for the Security function. This independence ensures that security concerns can be reported without any conflicts of interest and receive the necessary attention, even if the issues involve high-level executives or the overall direction of the organization. Security is critical to protecting the organization's assets, data, and reputation from various threats, and an independent reporting line helps to maintain its integrity and effectiveness.

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KAP2HURUFOption: A
Dec 25, 2023

independence in the second line of defense (risk management and compliance) is vital to provide objective oversight and assurance, enhancing the organization's ability to identify and mitigate risks effectively.

SwallowsOption: D
Jul 15, 2024

Both A and D are important, but D. Security is often considered particularly important because security independence is essential to strengthening risk management and reliability throughout the organization.