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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 11

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.

Question 101

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. Which fieldwork step should the auditor prioritize to test the issue?

  1. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations.
  2. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  3. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion.
  4. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects.

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 sampling extract excludes reversed transactions that affect settlement totals. 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 changes a different feature than evidence appropriate to the audit conclusion.

C:

Not the most direct fieldwork procedure for these facts. That change would not implement 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 102

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. Which observed evidence is MOST persuasive for a controlled audit follow-up?

  1. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party.
  2. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.
  3. A validated data lineage and repeatable queries yield matching totals and demonstrably detect seeded or known anomalies.
  4. A finalized report presents evidenced findings, material limitations, accountable actions and timely escalation of unresolved high risks.

Explanation

Correct Answer

B:

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 sampling extract excludes reversed transactions that affect settlement totals. 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.

C:

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

D:

Not the strongest closure evidence for this case. It does not establish the requested evidence appropriate to the audit conclusion outcome.

Question 103

During a routine controls assessment at a regional hospital, the IS auditor learns that the process owner supplies a screenshot with no timestamp or data provenance. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. Which risk statement is BEST supported by the recorded exception?

  1. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.
  2. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.
  3. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.
  4. Audit resources may fail to address the systems and exposures most material to organizational objectives.

Explanation

Correct Answer

B:

Correct. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. The described exception is: the process owner supplies a screenshot with no timestamp or data provenance. 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:

Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. That result could pass without demonstrating evidence appropriate to the audit conclusion.

C:

Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. It does not establish the requested evidence appropriate to the audit conclusion outcome.

D:

Audit resources may fail to address the systems and exposures most material to organizational objectives. The relevant success criterion is evidence appropriate to the audit conclusion; this measures a different function.

Question 104

During a routine controls assessment at a regional hospital, the IS auditor learns that the process owner supplies a screenshot with no timestamp or data provenance. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. During fieldwork, what is the BEST focused test of this condition?

  1. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization.
  2. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness.
  3. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  4. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion.

Explanation

Correct Answer

B:

Correct. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness. The procedure directly tests the reported condition that the process owner supplies a screenshot with no timestamp or data provenance. 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.

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 105

During a routine controls assessment at a regional hospital, the IS auditor learns that the process owner supplies a screenshot with no timestamp or data provenance. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. Management states that remediation is complete. Which evidence BEST supports closing this issue?

  1. A validated data lineage and repeatable queries yield matching totals and demonstrably detect seeded or known anomalies.
  2. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.
  3. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible.
  4. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services.

Explanation

Correct Answer

B:

Correct. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that the process owner supplies a screenshot with no timestamp or data provenance. 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.

C:

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

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 106

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that an access review is supported only by an email saying the task was completed. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. Which risk should the auditor treat as the PRIMARY concern arising from these facts?

  1. Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations.
  2. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.
  3. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.
  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. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. The described exception is: an access review is supported only by an email saying the task was completed. 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:

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

C:

Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

D:

Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood. That protection can exist while evidence appropriate to the audit conclusion is still missing.

Question 107

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that an access review is supported only by an email saying the task was completed. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. What test BEST distinguishes effective control operation from an unsupported assertion?

  1. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event.
  2. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness.
  3. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion.
  4. Trace findings to workpapers and confirm severity, root cause, business impact, management responses, ownership and communication to governance.

Explanation

Correct Answer

B:

Correct. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness. The procedure directly tests the reported condition that an access review is supported only by an email saying the task was completed. 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 change would not implement evidence appropriate to the audit conclusion.

C:

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

D:

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

Question 108

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that an access review is supported only by an email saying the task was completed. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. What result would best demonstrate sustained operation of the corrected control?

  1. A risk-to-control map and observed test demonstrate the intended preventive gate, timely detection and accountable correction operate together.
  2. A finalized report presents evidenced findings, material limitations, accountable actions and timely escalation of unresolved high risks.
  3. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.
  4. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible.

Explanation

Correct Answer

C:

Correct. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that an access review is supported only by an email saying the task was completed. The reviewer must verify the remediation period and scope.

Incorrect Answers

A:

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

B:

Not the strongest closure evidence for this case. It does not establish the requested evidence appropriate to the audit conclusion outcome.

D:

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

Question 109

During a regulatory readiness review at a municipal government, the IS auditor learns that a vendor states that encryption is enabled but provides no configuration evidence. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. Where should the audit team focus its principal finding?

  1. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.
  2. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.
  3. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.
  4. Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained.

Explanation

Correct Answer

A:

Correct. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. The described exception is: a vendor states that encryption is enabled but provides no configuration evidence. 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

B:

Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. The relevant success criterion is evidence appropriate to the audit conclusion; this measures a different function.

C:

Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. That result could pass without demonstrating evidence appropriate to the audit conclusion.

D:

Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained. Acceptance here depends on observing evidence appropriate to the audit conclusion, not only that test.

Question 110

During a regulatory readiness review at a municipal government, the IS auditor learns that a vendor states that encryption is enabled but provides no configuration evidence. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. Which substantive or control test most directly addresses the observation?

  1. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  2. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness.
  3. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion.
  4. Compare the approved engagement letter, criteria, exclusions, procedures and deliverable wording to identify any overstatement of assurance.

Explanation

Correct Answer

B:

Correct. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness. The procedure directly tests the reported condition that a vendor states that encryption is enabled but provides no configuration evidence. 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.

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.

D:

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