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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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Certified Information Systems Auditor (CISA) Practice Tests

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Isaca CISA Practice Test 2

Question 10

During a post-incident audit at a retail marketplace, the IS auditor learns that the audit manager removes an exception following pressure from the audited executive. 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 conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.
  3. Audit resources may fail to address the systems and exposures most material to organizational objectives.
  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. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. The described exception is: the audit manager removes an exception following pressure from the audited executive. 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. It changes a different feature than audit independence and objective reviewer judgment.

C:

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.

D:

Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood. The audit independence and objective reviewer judgment prerequisite remains unaddressed.

Question 11

During a post-incident audit at a retail marketplace, the IS auditor learns that the audit manager removes an exception following pressure from the audited executive. 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 declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion.
  3. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures.
  4. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization.

Explanation

Correct Answer

B:

Correct. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion. The procedure directly tests the reported condition that the audit manager removes an exception following pressure from the audited executive. 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.

C:

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

Question 12

During a post-incident audit at a retail marketplace, the IS auditor learns that the audit manager removes an exception following pressure from the audited executive. 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. A risk-to-control map and observed test demonstrate the intended preventive gate, timely detection and accountable correction operate together.
  2. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.
  3. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services.
  4. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party.

Explanation

Correct Answer

D:

Correct. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that the audit manager removes an exception following pressure from the audited executive. 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 audit independence and objective reviewer judgment.

B:

Not the strongest closure evidence for this case. The audit independence and objective reviewer judgment prerequisite remains unaddressed.

C:

Not the strongest closure evidence for this case. It changes a different feature than audit independence and objective reviewer judgment.

Question 13

During an outsourced-services renewal at a logistics group, the IS auditor learns that a reviewer has undisclosed financial interests in a supplier under examination. 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. Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained.
  2. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood.
  3. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.
  4. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.

Explanation

Correct Answer

D:

Correct. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. The described exception is: a reviewer has undisclosed financial interests in a supplier under examination. 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:

Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained. The audit independence and objective reviewer judgment prerequisite remains unaddressed.

B:

Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood. It changes a different feature than audit independence and objective reviewer judgment.

C:

Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. That change would not implement audit independence and objective reviewer judgment.

Question 14

During an outsourced-services renewal at a logistics group, the IS auditor learns that a reviewer has undisclosed financial interests in a supplier under examination. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. Which audit procedure would MOST directly validate the suspected control gap?

  1. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness.
  2. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion.
  3. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures.
  4. Compare the approved engagement letter, criteria, exclusions, procedures and deliverable wording to identify any overstatement of assurance.

Explanation

Correct Answer

B:

Correct. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion. The procedure directly tests the reported condition that a reviewer has undisclosed financial interests in a supplier under examination. 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.

C:

Not the most direct fieldwork procedure for these facts. The configuration must instead establish evidence appropriate to the audit conclusion.

D:

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

Question 15

During an outsourced-services renewal at a logistics group, the IS auditor learns that a reviewer has undisclosed financial interests in a supplier under examination. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. 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. A corrected engagement scope and report explicitly distinguish tested controls, excluded services, limitations and the level of assurance provided.
  3. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.
  4. A risk-to-control map and observed test demonstrate the intended preventive gate, timely detection and accountable correction operate together.

Explanation

Correct Answer

A:

Correct. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a reviewer has undisclosed financial interests in a supplier under examination. 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 audit independence and objective reviewer judgment.

C:

Not the strongest closure evidence for this case. The audit independence and objective reviewer judgment prerequisite remains unaddressed.

D:

Not the strongest closure evidence for this case. It changes a different feature than audit independence and objective reviewer judgment.

Question 16

During a follow-up assurance engagement at a telecommunications provider, the IS auditor learns that the audit team's senior reviewer helped negotiate the outsourcing contract being audited. The affected operation supports customer provisioning and billing. Service availability and accurate customer billing depend on the process. What is the MOST defensible risk conclusion from the observed condition?

  1. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood.
  2. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.
  3. Audit resources may fail to address the systems and exposures most material to organizational objectives.
  4. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.

Explanation

Correct Answer

D:

Correct. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. The described exception is: the audit team's senior reviewer helped negotiate the outsourcing contract being audited. This risk ties the observation to the business significance of customer provisioning and billing, rather than treating management's claim as independent assurance.

Incorrect Answers

A:

Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood. Recurrence here depends on audit independence and objective reviewer judgment, 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 audit independence and objective reviewer judgment is still missing.

C:

Audit resources may fail to address the systems and exposures most material to organizational objectives. It protects a different risk than the audit independence and objective reviewer judgment requirement.

Question 17

During a follow-up assurance engagement at a telecommunications provider, the IS auditor learns that the audit team's senior reviewer helped negotiate the outsourcing contract being audited. The affected operation supports customer provisioning and billing. Service availability and accurate customer billing depend on the process. Which fieldwork step should the auditor prioritize to test the issue?

  1. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  2. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization.
  3. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion.
  4. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures.

Explanation

Correct Answer

C:

Correct. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion. The procedure directly tests the reported condition that the audit team's senior reviewer helped negotiate the outsourcing contract being audited. 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.

B:

Not the most direct fieldwork procedure for these facts. It changes a different feature than 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 18

During a follow-up assurance engagement at a telecommunications provider, the IS auditor learns that the audit team's senior reviewer helped negotiate the outsourcing contract being audited. The affected operation supports customer provisioning and billing. Service availability and accurate customer billing depend on the process. Which observed evidence is MOST persuasive for a controlled audit follow-up?

  1. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services.
  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 risk-to-control map and observed test demonstrate the intended preventive gate, timely detection and accountable correction operate together.

Explanation

Correct Answer

B:

Correct. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that the audit team's senior reviewer helped negotiate the outsourcing contract being audited. 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.

C:

Not the strongest closure evidence for this case. Acceptance here depends on observing audit independence and objective reviewer judgment, not only that test.

D:

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

Question 19

During a routine controls assessment at a regional hospital, the IS auditor learns that a limited compliance check is presented as an opinion on the entire security program. 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. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported.
  2. Audit resources may fail to address the systems and exposures most material to organizational objectives.
  3. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.
  4. Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained.

Explanation

Correct Answer

D:

Correct. Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained. The described exception is: a limited compliance check is presented as an opinion on the entire security program. 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:

Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported. It does not retain the evidence appropriate to the audit conclusion control over time.

B:

Audit resources may fail to address the systems and exposures most material to organizational objectives. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

C:

Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. That protection can exist while evidence appropriate to the audit conclusion is still missing.

Question 20

During a routine controls assessment at a regional hospital, the IS auditor learns that a limited compliance check is presented as an opinion on the entire security program. 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. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness.
  2. Compare the approved engagement letter, criteria, exclusions, procedures and deliverable wording to identify any overstatement of assurance.
  3. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations.
  4. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization.

Explanation

Correct Answer

B:

Correct. Compare the approved engagement letter, criteria, exclusions, procedures and deliverable wording to identify any overstatement of assurance. The procedure directly tests the reported condition that a limited compliance check is presented as an opinion on the entire security program. 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.

C:

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

D:

Not the most direct fieldwork procedure for these facts. That change would not implement evidence appropriate to the audit conclusion.