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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 13

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.

Question 121

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a rule intended to detect duplicates overlooks records with different case formatting. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. What is the MOST defensible risk conclusion from the observed condition?

  1. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.
  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. Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations.

Explanation

Correct Answer

A:

Correct. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. The described exception is: a rule intended to detect duplicates overlooks records with different case formatting. 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

B:

Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

C:

Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. It does not retain the evidence appropriate to the audit conclusion control over time.

D:

Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

Question 122

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a rule intended to detect duplicates overlooks records with different case formatting. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. Which fieldwork step should the auditor prioritize to test the issue?

  1. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event.
  2. Trace findings to workpapers and confirm severity, root cause, business impact, management responses, ownership and communication to governance.
  3. Compare the approved engagement letter, criteria, exclusions, procedures and deliverable wording to identify any overstatement of assurance.
  4. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.

Explanation

Correct Answer

D:

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 rule intended to detect duplicates overlooks records with different case formatting. 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 changes a different feature than evidence appropriate to the audit conclusion.

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.

Question 123

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a rule intended to detect duplicates overlooks records with different case formatting. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. Which observed evidence is MOST persuasive for a controlled audit follow-up?

  1. A risk-to-control map and observed test demonstrate the intended preventive gate, timely detection and accountable correction operate together.
  2. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party.
  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

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 rule intended to detect duplicates overlooks records with different case formatting. 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 evidence appropriate to the audit conclusion.

B:

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

Question 124

During a regulatory readiness review at a municipal government, the IS auditor learns that the analyst filters failed payments out of the full transaction population. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. Which risk statement is BEST supported by the recorded exception?

  1. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported.
  2. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.
  3. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.
  4. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.

Explanation

Correct Answer

B:

Correct. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. The described exception is: the analyst filters failed payments out of the full transaction population. 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:

Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

C:

Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

D:

Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. It does not retain the evidence appropriate to the audit conclusion control over time.

Question 125

During a regulatory readiness review at a municipal government, the IS auditor learns that the analyst filters failed payments out of the full transaction population. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. During fieldwork, what is the BEST focused test of this condition?

  1. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures.
  2. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  3. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects.
  4. Compare the approved engagement letter, criteria, exclusions, procedures and deliverable wording to identify any overstatement of assurance.

Explanation

Correct Answer

B:

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 the analyst filters failed payments out of the full transaction population. 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.

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 126

During a regulatory readiness review at a municipal government, the IS auditor learns that the analyst filters failed payments out of the full transaction population. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. 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. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible.
  3. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives.
  4. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party.

Explanation

Correct Answer

A:

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 the analyst filters failed payments out of the full transaction population. The reviewer must verify the remediation period and scope.

Incorrect Answers

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.

D:

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

Question 127

During a post-incident audit at a retail marketplace, the IS auditor learns that a scheduled analytics job reports zero violations after the input feed stops. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. Which risk should the auditor treat as the PRIMARY concern arising from these facts?

  1. Audit resources may fail to address the systems and exposures most material to organizational objectives.
  2. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.
  3. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.
  4. Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations.

Explanation

Correct Answer

C:

Correct. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. The described exception is: a scheduled analytics job reports zero violations after the input feed stops. 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. It does not retain the evidence appropriate to the audit conclusion control over time.

B:

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.

D:

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.

Question 128

During a post-incident audit at a retail marketplace, the IS auditor learns that a scheduled analytics job reports zero violations after the input feed stops. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. 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. Trace findings to workpapers and confirm severity, root cause, business impact, management responses, ownership and communication to governance.
  3. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  4. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization.

Explanation

Correct Answer

C:

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 scheduled analytics job reports zero violations after the input feed stops. 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 configuration must instead establish evidence appropriate to the audit conclusion.

B:

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. That change would not implement evidence appropriate to the audit conclusion.

Question 129

During a post-incident audit at a retail marketplace, the IS auditor learns that a scheduled analytics job reports zero violations after the input feed stops. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. What result would best demonstrate sustained operation of the corrected control?

  1. A finalized report presents evidenced findings, material limitations, accountable actions and timely escalation of unresolved high risks.
  2. A validated data lineage and repeatable queries yield matching totals and demonstrably detect seeded or known anomalies.
  3. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party.
  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. 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 scheduled analytics job reports zero violations after the input feed stops. 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 130

During an outsourced-services renewal at a logistics group, the IS auditor learns that a fraud model's findings are presented without confirming false-positive and false-negative behavior. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. Where should the audit team focus its principal finding?

  1. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.
  2. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.
  3. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.
  4. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood.

Explanation

Correct Answer

A:

Correct. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. The described exception is: a fraud model's findings are presented without confirming false-positive and false-negative behavior. 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:

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:

Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. Acceptance here depends on observing evidence appropriate to the audit conclusion, not only that test.

D:

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.