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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 12

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.

Question 111

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. What outcome would provide the STRONGEST evidence that the identified gap is resolved?

  1. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.
  2. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible.
  3. A corrected engagement scope and report explicitly distinguish tested controls, excluded services, limitations and the level of assurance provided.
  4. A validated data lineage and repeatable queries yield matching totals and demonstrably detect seeded or known anomalies.

Explanation

Correct Answer

A:

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 a vendor states that encryption is enabled but provides no configuration evidence. The reviewer must verify the remediation period and scope.

Incorrect Answers

B:

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

C:

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. The relevant success criterion is evidence appropriate to the audit conclusion; this measures a different function.

Question 112

During a post-incident audit at a retail marketplace, the IS auditor learns that an interview conflicts with system-generated change logs. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. What control exposure MOST directly explains why this observation is significant?

  1. Audit resources may fail to address the systems and exposures most material to organizational objectives.
  2. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.
  3. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.
  4. Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations.

Explanation

Correct Answer

C:

Correct. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. The described exception is: an interview conflicts with system-generated change logs. 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:

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.

B:

Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. The audit independence and objective reviewer judgment prerequisite remains unaddressed.

D:

Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations. That change would not implement audit independence and objective reviewer judgment.

Question 113

During a post-incident audit at a retail marketplace, the IS auditor learns that an interview conflicts with system-generated change logs. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. Which evidence-gathering approach is MOST aligned with the recorded exposure?

  1. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion.
  2. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness.
  3. Trace findings to workpapers and confirm severity, root cause, business impact, management responses, ownership and communication to governance.
  4. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization.

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 interview conflicts with system-generated change logs. 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. It does not establish the requested audit independence and objective reviewer judgment outcome.

C:

Not the most direct fieldwork procedure for these facts. That result could pass without demonstrating audit independence and objective reviewer judgment.

D:

Not the most direct fieldwork procedure for these facts. Acceptance here depends on observing audit independence and objective reviewer judgment, not only that test.

Question 114

During a post-incident audit at a retail marketplace, the IS auditor learns that an interview conflicts with system-generated change logs. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. Which evidence would BEST support a conclusion that the exposure has been addressed?

  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. 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 interview conflicts with system-generated change logs. 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.

D:

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

Question 115

During an outsourced-services renewal at a logistics group, the IS auditor learns that audit evidence consists of a dashboard image from outside the audit period. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. Which consequence would MOST directly follow if this weakness remains unresolved?

  1. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.
  2. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.
  3. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood.
  4. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.

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: audit evidence consists of a dashboard image from outside the audit period. 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

B:

Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. Acceptance here depends on observing evidence appropriate to the audit conclusion, not only that test.

C:

Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood. It does not establish the requested evidence appropriate to the audit conclusion outcome.

D:

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.

Question 116

During an outsourced-services renewal at a logistics group, the IS auditor learns that audit evidence consists of a dashboard image from outside the audit period. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. Which audit procedure would provide the MOST DIRECT evidence about this control?

  1. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  2. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event.
  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

C:

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 audit evidence consists of a dashboard image from outside the audit period. 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.

D:

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

Question 117

During an outsourced-services renewal at a logistics group, the IS auditor learns that audit evidence consists of a dashboard image from outside the audit period. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. 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. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible.
  3. A risk-to-control map and observed test demonstrate the intended preventive gate, timely detection and accountable correction operate together.
  4. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.

Explanation

Correct Answer

D:

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 audit evidence consists of a dashboard image from outside the audit period. 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.

C:

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

Question 118

During a routine controls assessment at a regional hospital, the IS auditor learns that a SQL join removes user accounts with no matching HR record from the exception report. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. Which weakness is MOST material to the control objective in this situation?

  1. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.
  2. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.
  3. Audit resources may fail to address the systems and exposures most material to organizational objectives.
  4. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.

Explanation

Correct Answer

D:

Correct. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. The described exception is: a SQL join removes user accounts with no matching HR record from the exception report. 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:

Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. It changes a different feature than evidence appropriate to the audit conclusion.

B:

Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. That change would not implement evidence appropriate to the audit conclusion.

C:

Audit resources may fail to address the systems and exposures most material to organizational objectives. The configuration must instead establish evidence appropriate to the audit conclusion.

Question 119

During a routine controls assessment at a regional hospital, the IS auditor learns that a SQL join removes user accounts with no matching HR record from the exception report. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. Which audit procedure would MOST directly validate the suspected control gap?

  1. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  2. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects.
  3. Compare the approved engagement letter, criteria, exclusions, procedures and deliverable wording to identify any overstatement of assurance.
  4. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization.

Explanation

Correct Answer

A:

Correct. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions. The procedure directly tests the reported condition that a SQL join removes user accounts with no matching HR record from the exception report. 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. The configuration must instead establish 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 120

During a routine controls assessment at a regional hospital, the IS auditor learns that a SQL join removes user accounts with no matching HR record from the exception report. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. What would an auditor MOST want to see before accepting the issue as remediated?

  1. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party.
  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. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible.

Explanation

Correct Answer

C:

Correct. A validated data lineage and repeatable queries yield matching totals and demonstrably detect seeded or known anomalies. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a SQL join removes user accounts with no matching HR record from the exception report. 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.

D:

Not the strongest closure evidence for this case. That change would not implement evidence appropriate to the audit conclusion.