Explanation
A firewall between internal network segments improves security and reduces risk by inspecting all traffic flowing between network segments and applying security policies. This will prevent unauthorized or malicious access, data leakage, or network attacks from compromising the network resources or data. Logging all packets passing through network segments may provide audit trails and evidence, but not prevent or mitigate security incidents. Monitoring and reporting on sessions between network participants may help to identify anomalous or suspicious activities, but not block or filter them. Ensuring all connecting systems have appropriate security controls enabled may enhance the overall network security posture, but not isolate or segregate different network segments. References: Info Technology & Systems Resources | COBIT, Risk, Governance ... - ISACA, section "Book COBIT 2019 Design Guide: Designing an Information and Technology Governance Solution | Digital | English"

The contract should specify the number of subscribers permitted to use the site at any one time. Physical security measures are not a part of the contract, although they are an important consideration when choosing a third-party site. The total number of subscribers is not a consideration; what is important is whether the agreement limits the number of subscribers in a building or in a specific areA . The references that other users can provide is a consideration taken before signing the contract; it is by no means part of the contractual provisions.

B
Explanation:
Generalized audit software features include mathematical computations, stratification, statistical analysis, sequence checking, duplicate checking and recomputations. An IS auditor, using generalized audit software, could design appropriate tests torecompute the payroll, thereby determining if there were overpayments and to whom they were made. Test data would test for the existence of controls that might prevent overpayments, but it would not detect specific, previous miscalculations. Neitheran integrated test facility nor an embedded audit module would detect errors for a previous period.

Explanation/Reference:
The Secure Socket Layer (SSL) Protocol is primarily used to provide confidentiality to the information sent across clients and servers.
For your exam you should know the information below:
The Secure Sockets Layer (SSL) is a commonly-used protocol for managing the security of a message transmitted over a public network such as the Internet.
SSL has recently been succeeded by Transport Layer Security (TLS), which is based on SSL.SSL uses a program layer located between the Internet's Hypertext Transfer Protocol (HTTP) and Transport Control Protocol (TCP) layers.
SSL is included as part of both the Microsoft and Netscape browsers and most Web server products.
Developed by Netscape, SSL also gained the support of Microsoft and other Internet client/server developers as well and became the de facto standard until evolving into Transport Layer Security. The
"sockets" part of the term refers to the sockets method of passing data back and forth between a client and a server program in a network or between program layers in the same computer.SSL uses the public-and- private key encryption system from RSA, which also includes the use of a digital certificate. Later on SSL uses a Session Key along a Symmetric Cipher for the bulk of the data.
TLS and SSL are an integral part of most Web browsers (clients) and Web servers. If a Web site is on a server that supports SSL, SSL can be enabled and specific Web pages can be identified as requiring SSL access. Any Web server can be enabled by using Netscape's SSLRef program library which can be downloaded for noncommercial use or licensed for commercial use.
TLS and SSL are not interoperable. However, a message sent with TLS can be handled by a client that handles SSL but not TLS.
The SSL handshake
A HTTP-based SSL connection is always initiated by the client using a URL starting with https:// instead of with http://. At the beginning of an SSL session, an SSL handshake is performed. This handshake produces the cryptographic parameters of the session. A simplified overview of how the SSL handshake is processed is shown in the diagram below.
SSL Handshake

Image Reference - http://publib.boulder.ibm.com/tividd/td/ITAME/SC32-1363-00/en_US/HTML/ handshak.gif The client sends a client "hello" message that lists the cryptographic capabilities of the client (sorted in client preference order), such as the version of SSL, the cipher suites supported by the client, and the data compression methods supported by the client. The message also contains a 28-byte random number.
The server responds with a server "hello" message that contains the cryptographic method (cipher suite) and the data compression method selected by the server, the session ID, and another random number.
Note:
The client and the server must support at least one common cipher suite, or else the handshake fails. The server generally chooses the strongest common cipher suite.
The server sends its digital certificate. (In this example, the server uses X.509 V3 digital certificates with SSL.) If the server uses SSL V3, and if the server application (for example, the Web server) requires a digital certificate for client authentication, the server sends a "digital certificate request" message. In the "digital certificate request" message, the server sends a list of the types of digital certificates supported and the distinguished names of acceptable certificate authorities.
The server sends a server "hello done" message and waits for a client response. Upon receipt of the server "hello done" message, the client (the Web browser) verifies the validity of the server's digital certificate and checks that the server's "hello" parameters are acceptable.
If the server requested a client digital certificate, the client sends a digital certificate, or if no suitable digital certificate is available, the client sends a "no digital certificate" alert. This alert is only a warning, but the server application can fail the session if client authentication is mandatory.
The client sends a "client key exchange" message. This message contains the pre-master secret, a 46- byte random number used in the generation of the symmetric encryption keys and the message authentication code (MAC) keys, encrypted with the public key of the server.
If the client sent a digital certificate to the server, the client sends a "digital certificate verify" message signed with the client's private key. By verifying the signature of this message, the server can explicitly verify the ownership of the client digital certificate.
Note:
An additional process to verify the server digital certificate is not necessary. If the server does not have the private key that belongs to the digital certificate, it cannot decrypt the pre-master secret and create the correct keys for the symmetric encryption algorithm, and the handshake fails.
The client uses a series of cryptographic operations to convert the pre-master secret into a master secret, from which all key material required for encryption and message authentication is derived. Then the client sends a "change cipher spec" message to make the server switch to the newly negotiated cipher suite.
The next message sent by the client (the "finished" message) is the first message encrypted with this cipher method and keys.
The server responds with a "change cipher spec" and a "finished" message of its own.
The SSL handshake ends, and encrypted application data can be sent.
The following answers are incorrect:
FTP - File Transfer Protocol (FTP) is a standard Internet protocol for transmitting files between computers on the Internet. Like the Hypertext Transfer Protocol (HTTP), which transfers displayable Web pages and related files, and the Simple Mail Transfer Protocol (SMTP), which transfers e-mail, FTP is an application protocol that uses the Internet's TCP/IP protocols. FTP is commonly used to transfer Web page files from their creator to the computer that acts as their server for everyone on the Internet. It's also commonly used to download programs and other files to your computer from other servers.
SSH - Secure Shell (SSH) is a cryptographic network protocol for secure data communication, remote command-line login, remote command execution, and other secure network services between two networked computers. It connects, via a secure channel over an insecure network, a server and a client running SSH server and SSH client programs, respectively.
S/MIME - S/MIME (Secure Multi-Purpose Internet Mail Extensions) is a secure method of sending e-mail that uses the Rivets-Shamir-Adelman encryption system. S/MIME is included in the latest versions of the Web browsers from Microsoft and Netscape and has also been endorsed by other vendors that make messaging products. RSA has proposed S/MIME as a standard to the Internet Engineering Task Force (IETF).
Following reference(s) were/was used to create this question:
CISA review manual 2014 Page number 352
Official ISC2 guide to CISSP CBK 3rd Edition Page number 256
http://publib.boulder.ibm.com/tividd/td/ITAME/SC32-1363-00/en_US/HTML/ss7aumst18.htm

Choice A is incorrect because more than one person would typically need to have a key to the vault to ensure that individuals responsible for the offsite vault can take vacations and rotate duties. Choice B is not correct because an IS auditor would not be concerned with whether paper documents are stored in the offsite vault. In fact, paper documents, such as procedural documents and a copy of the contingency plan, would most likely be stored in the offsite vault, and the location of the vault is important, but not as important as the files being synchronized.