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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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Isaca CISA Practice Test 10

Question 90

During a routine controls assessment at a regional hospital, the IS auditor learns that a sample of approved invoices excludes transactions handled by the weekend batch. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. What outcome would provide the STRONGEST evidence that the identified gap is resolved?

  1. A finalized report presents evidenced findings, material limitations, accountable actions and timely escalation of unresolved high risks.
  2. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services.
  3. A validated data lineage and repeatable queries yield matching totals and demonstrably detect seeded or known anomalies.
  4. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.

Explanation

Correct Answer

D:

Correct. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a sample of approved invoices excludes transactions handled by the weekend batch. 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 evidence appropriate to the audit conclusion; this measures a different function.

B:

Not the strongest closure evidence for this case. That result could pass without demonstrating evidence appropriate to the audit conclusion.

C:

Not the strongest closure evidence for this case. Acceptance here depends on observing evidence appropriate to the audit conclusion, not only that test.

Question 91

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that the auditor picks convenient records rather than a defensible population sample. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. What control exposure MOST directly explains why this observation is significant?

  1. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.
  2. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.
  3. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.
  4. Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations.

Explanation

Correct Answer

C:

Correct. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population. The described exception is: the auditor picks convenient records rather than a defensible population sample. 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:

Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. That change would not implement evidence appropriate to the audit conclusion.

B:

Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. The configuration must instead establish evidence appropriate to the audit conclusion.

D:

Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations. It changes a different feature than evidence appropriate to the audit conclusion.

Question 92

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that the auditor picks convenient records rather than a defensible population sample. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. Which evidence-gathering approach is MOST aligned with the recorded exposure?

  1. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations.
  2. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects.
  3. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness.
  4. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion.

Explanation

Correct Answer

A:

Correct. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations. The procedure directly tests the reported condition that the auditor picks convenient records rather than a defensible population sample. A defensible IS audit conclusion requires relevant and reliable evidence from the actual control population and period.

Incorrect Answers

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.

D:

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

Question 93

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that the auditor picks convenient records rather than a defensible population sample. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. Which evidence would BEST support a conclusion that the exposure has been addressed?

  1. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.
  2. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party.
  3. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.
  4. A finalized report presents evidenced findings, material limitations, accountable actions and timely escalation of unresolved high risks.

Explanation

Correct Answer

C:

Correct. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that the auditor picks convenient records rather than a defensible population sample. 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 evidence appropriate to the audit conclusion outcome.

B:

Not the strongest closure evidence for this case. The relevant success criterion is evidence appropriate to the audit conclusion; this measures a different function.

D:

Not the strongest closure evidence for this case. Acceptance here depends on observing evidence appropriate to the audit conclusion, not only that test.

Question 94

During a regulatory readiness review at a municipal government, the IS auditor learns that a zero-exception result is generalized from only one of five regional systems. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. Which consequence would MOST directly follow if this weakness remains unresolved?

  1. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.
  2. Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations.
  3. Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained.
  4. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.

Explanation

Correct Answer

D:

Correct. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population. The described exception is: a zero-exception result is generalized from only one of five regional systems. 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:

Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. It changes a different feature than evidence appropriate to the audit conclusion.

B:

Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations. That change would not implement evidence appropriate to the audit conclusion.

C:

Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained. The configuration must instead establish evidence appropriate to the audit conclusion.

Question 95

During a regulatory readiness review at a municipal government, the IS auditor learns that a zero-exception result is generalized from only one of five regional systems. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. Which audit procedure would provide the MOST DIRECT evidence about this control?

  1. Compare the approved engagement letter, criteria, exclusions, procedures and deliverable wording to identify any overstatement of assurance.
  2. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations.
  3. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  4. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects.

Explanation

Correct Answer

B:

Correct. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations. The procedure directly tests the reported condition that a zero-exception result is generalized from only one of five regional systems. 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. That result could pass without demonstrating evidence appropriate to the audit conclusion.

C:

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

D:

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 96

During a regulatory readiness review at a municipal government, the IS auditor learns that a zero-exception result is generalized from only one of five regional systems. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. Which follow-up result would BEST substantiate that the remediation operates effectively?

  1. A validated data lineage and repeatable queries yield matching totals and demonstrably detect seeded or known anomalies.
  2. A finalized report presents evidenced findings, material limitations, accountable actions and timely escalation of unresolved high risks.
  3. A corrected engagement scope and report explicitly distinguish tested controls, excluded services, limitations and the level of assurance provided.
  4. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.

Explanation

Correct Answer

D:

Correct. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a zero-exception result is generalized from only one of five regional systems. The reviewer must verify the remediation period and scope.

Incorrect Answers

A:

Not the strongest closure evidence for this case. The configuration must instead establish evidence appropriate to the audit conclusion.

B:

Not the strongest closure evidence for this case. The evidence appropriate to the audit conclusion prerequisite remains unaddressed.

C:

Not the strongest closure evidence for this case. It changes a different feature than evidence appropriate to the audit conclusion.

Question 97

During a post-incident audit at a retail marketplace, the IS auditor learns that the sample size was set before assessing control frequency and expected deviation. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. Which weakness is MOST material to the control objective in this situation?

  1. Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations.
  2. Audit resources may fail to address the systems and exposures most material to organizational objectives.
  3. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.
  4. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.

Explanation

Correct Answer

C:

Correct. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population. The described exception is: the sample size was set before assessing control frequency and expected deviation. 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:

Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations. The evidence appropriate to the audit conclusion prerequisite remains unaddressed.

B:

Audit resources may fail to address the systems and exposures most material to organizational objectives. It changes a different feature than evidence appropriate to the audit conclusion.

D:

Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. The configuration must instead establish evidence appropriate to the audit conclusion.

Question 98

During a post-incident audit at a retail marketplace, the IS auditor learns that the sample size was set before assessing control frequency and expected deviation. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. Which audit procedure would MOST directly validate the suspected control gap?

  1. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations.
  2. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects.
  3. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization.
  4. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness.

Explanation

Correct Answer

A:

Correct. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations. The procedure directly tests the reported condition that the sample size was set before assessing control frequency and expected deviation. A defensible IS audit conclusion requires relevant and reliable evidence from the actual control population and period.

Incorrect Answers

B:

Not the most direct fieldwork procedure for these facts. That change would not implement evidence appropriate to the audit conclusion.

C:

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

D:

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

Question 99

During a post-incident audit at a retail marketplace, the IS auditor learns that the sample size was set before assessing control frequency and expected deviation. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. What would an auditor MOST want to see before accepting the issue as remediated?

  1. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.
  2. A finalized report presents evidenced findings, material limitations, accountable actions and timely escalation of unresolved high risks.
  3. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services.
  4. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.

Explanation

Correct Answer

A:

Correct. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that the sample size was set before assessing control frequency and expected deviation. The reviewer must verify the remediation period and scope.

Incorrect Answers

B:

Not the strongest closure evidence for this case. The configuration must instead establish evidence appropriate to the audit conclusion.

C:

Not the strongest closure evidence for this case. The evidence appropriate to the audit conclusion prerequisite remains unaddressed.

D:

Not the strongest closure evidence for this case. It changes a different feature than evidence appropriate to the audit conclusion.

Question 100

During an outsourced-services renewal at a logistics group, the IS auditor learns that the sampling extract excludes reversed transactions that affect settlement totals. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. What is the MOST defensible risk conclusion from the observed condition?

  1. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.
  2. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.
  3. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.
  4. Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations.

Explanation

Correct Answer

C:

Correct. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population. The described exception is: the sampling extract excludes reversed transactions that affect settlement totals. This risk ties the observation to the business significance of freight tracking and fleet operations, rather than treating management's claim as independent assurance.

Incorrect Answers

A:

Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

B:

Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. That protection can exist while evidence appropriate to the audit conclusion is still missing.

D:

Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations. It does not retain the evidence appropriate to the audit conclusion control over time.