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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 16

Question 150

During a routine controls assessment at a regional hospital, the IS auditor learns that workpapers contain conclusions without review signoffs. 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. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services.
  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 reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.

Explanation

Correct Answer

B:

Correct. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that workpapers contain conclusions without review signoffs. 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 151

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a new analytics script is deployed without peer review of its logic. 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. 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. 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. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. The described exception is: a new analytics script is deployed without peer review of its logic. 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.

C:

Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. The evidence appropriate to the audit conclusion prerequisite remains unaddressed.

D:

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.

Question 152

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a new analytics script is deployed without peer review of its logic. 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 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. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event.
  4. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects.

Explanation

Correct Answer

D:

Correct. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects. The procedure directly tests the reported condition that a new analytics script is deployed without peer review of its logic. 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.

C:

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

Question 153

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a new analytics script is deployed without peer review of its logic. 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. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible.
  3. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party.
  4. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.

Explanation

Correct Answer

B:

Correct. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a new analytics script is deployed without peer review of its logic. 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 154

During a regulatory readiness review at a municipal government, the IS auditor learns that prior audit deficiencies recur although the department declares its process effective. 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. Audit resources may fail to address the systems and exposures most material to organizational objectives.
  3. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported.
  4. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.

Explanation

Correct Answer

D:

Correct. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. The described exception is: prior audit deficiencies recur although the department declares its process effective. 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. It changes a different feature than evidence appropriate to the audit conclusion.

B:

Audit resources may fail to address the systems and exposures most material to organizational objectives. That change would not implement evidence appropriate to the audit conclusion.

C:

Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported. The configuration must instead establish evidence appropriate to the audit conclusion.

Question 155

During a regulatory readiness review at a municipal government, the IS auditor learns that prior audit deficiencies recur although the department declares its process effective. 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. 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. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event.
  4. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects.

Explanation

Correct Answer

D:

Correct. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects. The procedure directly tests the reported condition that prior audit deficiencies recur although the department declares its process effective. 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.

B:

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. It does not establish the requested evidence appropriate to the audit conclusion outcome.

Question 156

During a regulatory readiness review at a municipal government, the IS auditor learns that prior audit deficiencies recur although the department declares its process effective. 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. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives.
  2. A corrected engagement scope and report explicitly distinguish tested controls, excluded services, limitations and the level of assurance provided.
  3. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services.
  4. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible.

Explanation

Correct Answer

D:

Correct. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that prior audit deficiencies recur although the department declares its process effective. 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.

C:

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 157

During a post-incident audit at a retail marketplace, the IS auditor learns that audit procedures change without retaining methodological justification. 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 resources may fail to address the systems and exposures most material to organizational objectives.
  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

C:

Correct. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. The described exception is: audit procedures change without retaining methodological justification. 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. 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:

Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. The configuration must instead establish evidence appropriate to the audit conclusion.

Question 158

During a post-incident audit at a retail marketplace, the IS auditor learns that audit procedures change without retaining methodological justification. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. Which audit procedure would provide the MOST DIRECT evidence about this control?

  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. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event.
  4. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion.

Explanation

Correct Answer

B:

Correct. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects. The procedure directly tests the reported condition that audit procedures change without retaining methodological justification. 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 159

During a post-incident audit at a retail marketplace, the IS auditor learns that audit procedures change without retaining methodological justification. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. Which follow-up result would BEST substantiate that the remediation operates effectively?

  1. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible.
  2. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.
  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

A:

Correct. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that audit procedures change without retaining methodological justification. 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 160

During an outsourced-services renewal at a logistics group, the IS auditor learns that the quality program only counts reports issued and ignores evidence defects. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. Which weakness is MOST material to the control objective in this situation?

  1. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.
  2. Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained.
  3. Audit resources may fail to address the systems and exposures most material to organizational objectives.
  4. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.

Explanation

Correct Answer

A:

Correct. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. The described exception is: the quality program only counts reports issued and ignores evidence defects. 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:

Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained. It does not establish the requested evidence appropriate to the audit conclusion outcome.

C:

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.

D:

Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. That result could pass without demonstrating evidence appropriate to the audit conclusion.