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Isaca CISA Bundle

Exam Code: CISA

Exam Name Certified Information Systems Auditor

Certification Provider: Isaca

Corresponding Certification: CISA

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Certified Information Systems Auditor (CISA) Practice Tests

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Isaca CISA Practice Test 1

Question 1

During a routine controls assessment at a regional hospital, the IS auditor learns that an audit lead is assigned to examine a control she approved as system owner. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. Which risk should the auditor treat as the PRIMARY concern arising from these facts?

  1. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.
  2. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.
  3. Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained.
  4. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood.

Explanation

Correct Answer

B:

Correct. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. The described exception is: an audit lead is assigned to examine a control she approved as system owner. This risk ties the observation to the business significance of patient-care scheduling and claims processing, rather than treating management's claim as independent assurance.

Incorrect Answers

A:

Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population. It does not establish the requested audit independence and objective reviewer judgment outcome.

C:

Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained. That result could pass without demonstrating audit independence and objective reviewer judgment.

D:

Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood. Acceptance here depends on observing audit independence and objective reviewer judgment, not only that test.

Question 2

During a routine controls assessment at a regional hospital, the IS auditor learns that an audit lead is assigned to examine a control she approved as system owner. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. What test BEST distinguishes effective control operation from an unsupported assertion?

  1. Compare the approved engagement letter, criteria, exclusions, procedures and deliverable wording to identify any overstatement of assurance.
  2. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures.
  3. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations.
  4. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion.

Explanation

Correct Answer

D:

Correct. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion. The procedure directly tests the reported condition that an audit lead is assigned to examine a control she approved as system owner. A defensible IS audit conclusion requires relevant and reliable evidence from the actual control population and period.

Incorrect Answers

A:

Not the most direct fieldwork procedure for these facts. The relevant success criterion is evidence appropriate to the audit conclusion; this measures a different function.

B:

Not the most direct fieldwork procedure for these facts. That result could pass without demonstrating evidence appropriate to the audit conclusion.

C:

Not the most direct fieldwork procedure for these facts. Acceptance here depends on observing evidence appropriate to the audit conclusion, not only that test.

Question 3

During a routine controls assessment at a regional hospital, the IS auditor learns that an audit lead is assigned to examine a control she approved as system owner. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. What result would best demonstrate sustained operation of the corrected control?

  1. A corrected engagement scope and report explicitly distinguish tested controls, excluded services, limitations and the level of assurance provided.
  2. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party.
  3. A risk-to-control map and observed test demonstrate the intended preventive gate, timely detection and accountable correction operate together.
  4. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.

Explanation

Correct Answer

B:

Correct. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that an audit lead is assigned to examine a control she approved as system owner. The reviewer must verify the remediation period and scope.

Incorrect Answers

A:

Not the strongest closure evidence for this case. That result could pass without demonstrating audit independence and objective reviewer judgment.

C:

Not the strongest closure evidence for this case. It does not establish the requested audit independence and objective reviewer judgment outcome.

D:

Not the strongest closure evidence for this case. The relevant success criterion is audit independence and objective reviewer judgment; this measures a different function.

Question 4

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that the reviewer receives a bonus if no significant findings are reported. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. Where should the audit team focus its principal finding?

  1. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood.
  2. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.
  3. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.
  4. Audit resources may fail to address the systems and exposures most material to organizational objectives.

Explanation

Correct Answer

B:

Correct. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. The described exception is: the reviewer receives a bonus if no significant findings are reported. This risk ties the observation to the business significance of merchant settlement and reconciliation, rather than treating management's claim as independent assurance.

Incorrect Answers

A:

Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood. The configuration must instead establish audit independence and objective reviewer judgment.

C:

Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. It changes a different feature than audit independence and objective reviewer judgment.

D:

Audit resources may fail to address the systems and exposures most material to organizational objectives. That change would not implement audit independence and objective reviewer judgment.

Question 5

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that the reviewer receives a bonus if no significant findings are reported. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. Which substantive or control test most directly addresses the observation?

  1. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures.
  2. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization.
  3. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion.
  4. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness.

Explanation

Correct Answer

C:

Correct. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion. The procedure directly tests the reported condition that the reviewer receives a bonus if no significant findings are reported. A defensible IS audit conclusion requires relevant and reliable evidence from the actual control population and period.

Incorrect Answers

A:

Not the most direct fieldwork procedure for these facts. The evidence appropriate to the audit conclusion prerequisite remains unaddressed.

B:

Not the most direct fieldwork procedure for these facts. It changes a different feature than evidence appropriate to the audit conclusion.

D:

Not the most direct fieldwork procedure for these facts. The configuration must instead establish evidence appropriate to the audit conclusion.

Question 6

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that the reviewer receives a bonus if no significant findings are reported. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. What outcome would provide the STRONGEST evidence that the identified gap is resolved?

  1. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services.
  2. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.
  3. A risk-to-control map and observed test demonstrate the intended preventive gate, timely detection and accountable correction operate together.
  4. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party.

Explanation

Correct Answer

D:

Correct. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that the reviewer receives a bonus if no significant findings are reported. The reviewer must verify the remediation period and scope.

Incorrect Answers

A:

Not the strongest closure evidence for this case. The relevant success criterion is audit independence and objective reviewer judgment; this measures a different function.

B:

Not the strongest closure evidence for this case. That result could pass without demonstrating audit independence and objective reviewer judgment.

C:

Not the strongest closure evidence for this case. Acceptance here depends on observing audit independence and objective reviewer judgment, not only that test.

Question 7

During a regulatory readiness review at a municipal government, the IS auditor learns that a consultant who designed privileged roles is asked to sign off their effectiveness. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. What control exposure MOST directly explains why this observation is significant?

  1. Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained.
  2. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood.
  3. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.
  4. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.

Explanation

Correct Answer

C:

Correct. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. The described exception is: a consultant who designed privileged roles is asked to sign off their effectiveness. This risk ties the observation to the business significance of citizen service accounts and public records, rather than treating management's claim as independent assurance.

Incorrect Answers

A:

Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained. That change would not implement audit independence and objective reviewer judgment.

B:

Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood. The configuration must instead establish audit independence and objective reviewer judgment.

D:

Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. It changes a different feature than audit independence and objective reviewer judgment.

Question 8

During a regulatory readiness review at a municipal government, the IS auditor learns that a consultant who designed privileged roles is asked to sign off their effectiveness. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. Which evidence-gathering approach is MOST aligned with the recorded exposure?

  1. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  2. Compare the approved engagement letter, criteria, exclusions, procedures and deliverable wording to identify any overstatement of assurance.
  3. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures.
  4. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion.

Explanation

Correct Answer

D:

Correct. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion. The procedure directly tests the reported condition that a consultant who designed privileged roles is asked to sign off their effectiveness. A defensible IS audit conclusion requires relevant and reliable evidence from the actual control population and period.

Incorrect Answers

A:

Not the most direct fieldwork procedure for these facts. Acceptance here depends on observing evidence appropriate to the audit conclusion, not only that test.

B:

Not the most direct fieldwork procedure for these facts. It does not establish the requested evidence appropriate to the audit conclusion outcome.

C:

Not the most direct fieldwork procedure for these facts. The relevant success criterion is evidence appropriate to the audit conclusion; this measures a different function.

Question 9

During a regulatory readiness review at a municipal government, the IS auditor learns that a consultant who designed privileged roles is asked to sign off their effectiveness. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. Which evidence would BEST support a conclusion that the exposure has been addressed?

  1. A risk-to-control map and observed test demonstrate the intended preventive gate, timely detection and accountable correction operate together.
  2. A corrected engagement scope and report explicitly distinguish tested controls, excluded services, limitations and the level of assurance provided.
  3. A validated data lineage and repeatable queries yield matching totals and demonstrably detect seeded or known anomalies.
  4. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party.

Explanation

Correct Answer

D:

Correct. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a consultant who designed privileged roles is asked to sign off their effectiveness. The reviewer must verify the remediation period and scope.

Incorrect Answers

A:

Not the strongest closure evidence for this case. It does not establish the requested audit independence and objective reviewer judgment outcome.

B:

Not the strongest closure evidence for this case. The relevant success criterion is audit independence and objective reviewer judgment; this measures a different function.

C:

Not the strongest closure evidence for this case. That result could pass without demonstrating audit independence and objective reviewer judgment.

Question 10

During a post-incident audit at a retail marketplace, the IS auditor learns that the audit manager removes an exception following pressure from the audited executive. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. Which consequence would MOST directly follow if this weakness remains unresolved?

  1. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.
  2. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.
  3. Audit resources may fail to address the systems and exposures most material to organizational objectives.
  4. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood.

Explanation

Correct Answer

B:

Correct. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. The described exception is: the audit manager removes an exception following pressure from the audited executive. This risk ties the observation to the business significance of customer checkout and order fulfillment, rather than treating management's claim as independent assurance.

Incorrect Answers

A:

Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population. It changes a different feature than audit independence and objective reviewer judgment.

C:

Audit resources may fail to address the systems and exposures most material to organizational objectives. The configuration must instead establish audit independence and objective reviewer judgment.

D:

Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood. The audit independence and objective reviewer judgment prerequisite remains unaddressed.