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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 19

Question 180

During a routine controls assessment at a regional hospital, the IS auditor learns that IT investments proceed without board-approved risk appetite or strategic priorities. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. Which follow-up result would BEST substantiate that the remediation operates effectively?

  1. Named risk owners, documented residual assessments and appropriately approved responses tie material exposures to the enterprise risk framework.
  2. Documented business sponsorship, explicit decision authority and governance reporting link IT choices to approved objectives and risk appetite.
  3. Approved design reviews and exception tracking show new systems align with target architecture or have justified remediable deviations.
  4. Signed agreements and sampled service reports demonstrate required controls, escalation rights and an executable exit path.

Explanation

Correct Answer

B:

Correct. Documented business sponsorship, explicit decision authority and governance reporting link IT choices to approved objectives and risk appetite. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that IT investments proceed without board-approved risk appetite or strategic priorities. 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.

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.

D:

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

Question 181

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that the CIO approves an exception affecting customers without involving business owners. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. Which weakness is MOST material to the control objective in this situation?

  1. Inconsistent or unenforced management directives may create gaps between control intent and actual behavior.
  2. Unclear data accountability or classification can lead to inaccurate decisions and inappropriate information access.
  3. IT exposures may fall outside risk appetite because ownership, escalation and residual risk assessment are ineffective.
  4. Weak governance can misalign technology decisions, accountability and risk ownership with enterprise objectives.

Explanation

Correct Answer

D:

Correct. Weak governance can misalign technology decisions, accountability and risk ownership with enterprise objectives. The described exception is: the CIO approves an exception affecting customers without involving business owners. 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:

Inconsistent or unenforced management directives may create gaps between control intent and actual behavior. It does not establish the requested evidence appropriate to the audit conclusion outcome.

B:

Unclear data accountability or classification can lead to inaccurate decisions and inappropriate information access. The relevant success criterion is evidence appropriate to the audit conclusion; this measures a different function.

C:

IT exposures may fall outside risk appetite because ownership, escalation and residual risk assessment are ineffective. That result could pass without demonstrating evidence appropriate to the audit conclusion.

Question 182

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that the CIO approves an exception affecting customers without involving business owners. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. Which audit procedure would MOST directly validate the suspected control gap?

  1. Trace a sample of enterprise requirements from policy through standards, procedures, communication and exception approval.
  2. Trace a processing purpose from data inventory and notices through lawful basis, retention, processor flows and privacy impact assessment.
  3. Trace ownership, lineage and classification decisions to access, retention, quality controls and system inventories.
  4. Compare governance charters and decision rights to approvals, strategy goals, investment outcomes and board oversight records.

Explanation

Correct Answer

D:

Correct. Compare governance charters and decision rights to approvals, strategy goals, investment outcomes and board oversight records. The procedure directly tests the reported condition that the CIO approves an exception affecting customers without involving business owners. 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.

B:

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. Acceptance here depends on observing evidence appropriate to the audit conclusion, not only that test.

Question 183

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that the CIO approves an exception affecting customers without involving business owners. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. What would an auditor MOST want to see before accepting the issue as remediated?

  1. Version-controlled approved policies and observed procedures are consistent, accessible and supported by time-limited documented exceptions.
  2. Named risk owners, documented residual assessments and appropriately approved responses tie material exposures to the enterprise risk framework.
  3. Documented business sponsorship, explicit decision authority and governance reporting link IT choices to approved objectives and risk appetite.
  4. Approved owners, consistent classifications and reconciled data lineage demonstrate critical information is governed as defined.

Explanation

Correct Answer

C:

Correct. Documented business sponsorship, explicit decision authority and governance reporting link IT choices to approved objectives and risk appetite. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that the CIO approves an exception affecting customers without involving business owners. 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 184

During a regulatory readiness review at a municipal government, the IS auditor learns that governance committees receive no evidence of whether projects deliver expected outcomes. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. What is the MOST defensible risk conclusion from the observed condition?

  1. IT exposures may fall outside risk appetite because ownership, escalation and residual risk assessment are ineffective.
  2. Weak governance can misalign technology decisions, accountability and risk ownership with enterprise objectives.
  3. Insufficient or misallocated people, budget and technical capacity may leave essential services unsustainable.
  4. Uncontrolled design divergence can generate integration, security, technical debt and strategic alignment risks.

Explanation

Correct Answer

B:

Correct. Weak governance can misalign technology decisions, accountability and risk ownership with enterprise objectives. The described exception is: governance committees receive no evidence of whether projects deliver expected outcomes. 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:

IT exposures may fall outside risk appetite because ownership, escalation and residual risk assessment are ineffective. Acceptance here depends on observing evidence appropriate to the audit conclusion, not only that test.

C:

Insufficient or misallocated people, budget and technical capacity may leave essential services unsustainable. The relevant success criterion is evidence appropriate to the audit conclusion; this measures a different function.

D:

Uncontrolled design divergence can generate integration, security, technical debt and strategic alignment risks. That result could pass without demonstrating evidence appropriate to the audit conclusion.

Question 185

During a regulatory readiness review at a municipal government, the IS auditor learns that governance committees receive no evidence of whether projects deliver expected outcomes. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. Which fieldwork step should the auditor prioritize to test the issue?

  1. Review architecture standards and exception decisions against the solution portfolio, integration map and target-state road map.
  2. Compare governance charters and decision rights to approvals, strategy goals, investment outcomes and board oversight records.
  3. Trace a processing purpose from data inventory and notices through lawful basis, retention, processor flows and privacy impact assessment.
  4. Compare funded capacity and skills inventories against service criticality, staffing resilience and the approved portfolio plan.

Explanation

Correct Answer

B:

Correct. Compare governance charters and decision rights to approvals, strategy goals, investment outcomes and board oversight records. The procedure directly tests the reported condition that governance committees receive no evidence of whether projects deliver expected outcomes. 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 evidence appropriate to the audit conclusion outcome.

C:

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

D:

Not the most direct fieldwork procedure for these facts. Acceptance here depends on observing evidence appropriate to the audit conclusion, not only that test.

Question 186

During a regulatory readiness review at a municipal government, the IS auditor learns that governance committees receive no evidence of whether projects deliver expected outcomes. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. Which observed evidence is MOST persuasive for a controlled audit follow-up?

  1. Approved design reviews and exception tracking show new systems align with target architecture or have justified remediable deviations.
  2. Resource plans and practical cross-training exercises demonstrate funded personnel and capacity cover the priority service obligations.
  3. Documented business sponsorship, explicit decision authority and governance reporting link IT choices to approved objectives and risk appetite.
  4. Named risk owners, documented residual assessments and appropriately approved responses tie material exposures to the enterprise risk framework.

Explanation

Correct Answer

C:

Correct. Documented business sponsorship, explicit decision authority and governance reporting link IT choices to approved objectives and risk appetite. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that governance committees receive no evidence of whether projects deliver expected outcomes. 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.

D:

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

Question 187

During a post-incident audit at a retail marketplace, the IS auditor learns that a shared service has no clear accountable executive or decision forum. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. Which risk statement is BEST supported by the recorded exception?

  1. Weak governance can misalign technology decisions, accountability and risk ownership with enterprise objectives.
  2. Inconsistent or unenforced management directives may create gaps between control intent and actual behavior.
  3. IT exposures may fall outside risk appetite because ownership, escalation and residual risk assessment are ineffective.
  4. Third-party control gaps and exit dependencies can leave material obligations unowned or unverifiable.

Explanation

Correct Answer

A:

Correct. Weak governance can misalign technology decisions, accountability and risk ownership with enterprise objectives. The described exception is: a shared service has no clear accountable executive or decision forum. 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

B:

Inconsistent or unenforced management directives may create gaps between control intent and actual behavior. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

C:

IT exposures may fall outside risk appetite because ownership, escalation and residual risk assessment are ineffective. That protection can exist while evidence appropriate to the audit conclusion is still missing.

D:

Third-party control gaps and exit dependencies can leave material obligations unowned or unverifiable. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

Question 188

During a post-incident audit at a retail marketplace, the IS auditor learns that a shared service has no clear accountable executive or decision forum. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. During fieldwork, what is the BEST focused test of this condition?

  1. Trace a sample of enterprise requirements from policy through standards, procedures, communication and exception approval.
  2. Review due diligence, contract clauses, subservice coverage, performance reviews and tested exit or transition arrangements.
  3. Trace a processing purpose from data inventory and notices through lawful basis, retention, processor flows and privacy impact assessment.
  4. Compare governance charters and decision rights to approvals, strategy goals, investment outcomes and board oversight records.

Explanation

Correct Answer

D:

Correct. Compare governance charters and decision rights to approvals, strategy goals, investment outcomes and board oversight records. The procedure directly tests the reported condition that a shared service has no clear accountable executive or decision forum. 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 189

During a post-incident audit at a retail marketplace, the IS auditor learns that a shared service has no clear accountable executive or decision forum. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. Management states that remediation is complete. Which evidence BEST supports closing this issue?

  1. Version-controlled approved policies and observed procedures are consistent, accessible and supported by time-limited documented exceptions.
  2. Named risk owners, documented residual assessments and appropriately approved responses tie material exposures to the enterprise risk framework.
  3. Signed agreements and sampled service reports demonstrate required controls, escalation rights and an executable exit path.
  4. Documented business sponsorship, explicit decision authority and governance reporting link IT choices to approved objectives and risk appetite.

Explanation

Correct Answer

D:

Correct. Documented business sponsorship, explicit decision authority and governance reporting link IT choices to approved objectives and risk appetite. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a shared service has no clear accountable executive or decision forum. 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 190

During an outsourced-services renewal at a logistics group, the IS auditor learns that technology strategy conflicts with a formally approved business expansion objective. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. Which risk should the auditor treat as the PRIMARY concern arising from these facts?

  1. IT exposures may fall outside risk appetite because ownership, escalation and residual risk assessment are ineffective.
  2. Unclear data accountability or classification can lead to inaccurate decisions and inappropriate information access.
  3. Uncontrolled design divergence can generate integration, security, technical debt and strategic alignment risks.
  4. Weak governance can misalign technology decisions, accountability and risk ownership with enterprise objectives.

Explanation

Correct Answer

D:

Correct. Weak governance can misalign technology decisions, accountability and risk ownership with enterprise objectives. The described exception is: technology strategy conflicts with a formally approved business expansion objective. 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:

IT exposures may fall outside risk appetite because ownership, escalation and residual risk assessment are ineffective. The relevant success criterion is audit independence and objective reviewer judgment; this measures a different function.

B:

Unclear data accountability or classification can lead to inaccurate decisions and inappropriate information access. That result could pass without demonstrating audit independence and objective reviewer judgment.

C:

Uncontrolled design divergence can generate integration, security, technical debt and strategic alignment risks. Acceptance here depends on observing audit independence and objective reviewer judgment, not only that test.