mcAfee Secure Website
23

Isaca CISA Bundle

Exam Code: CISA

Exam Name Certified Information Systems Auditor

Certification Provider: Isaca

Corresponding Certification: CISA

CISA Training Materials $44.99
Pass4sure Q&A Sample #1 Pass4sure Q&A Sample #2 Pass4sure Q&A Sample #3 Pass4sure Q&A Sample #4 Pass4sure Q&A Sample #5 Pass4sure Q&A Sample #6 Pass4sure Q&A Sample #7 Pass4sure Q&A Sample #8 Pass4sure Q&A Sample #9 Pass4sure Q&A Sample #10

Reliable & Actual Study Materials for CISA Exam Success

The Latest CISA Exam Questions as Experienced in the Actual Test!

  • 24
    Questions & Answers

    CISA Questions & Answers

    1097 Questions & Answers

    Includes questions types found on actual exam such as drag and drop, simulation, type in, and fill in the blank.

  • 25
    CISA Video Course

    CISA Training Course

    74 Video Lectures

    Based on Real Life Scenarios which you will encounter in exam and learn by working with real equipment.

  • exam =30
    Study Guide

    CISA Study Guide

    1141 PDF Pages

    Study Guide developed by industry experts who have written exams in the past. They are technology-specific IT certification researchers with at least a decade of experience at Fortune 500 companies.

exam =32

Certified Information Systems Auditor (CISA) Practice Tests

Guarantee

Satisfaction Guaranteed

Pass4sure has a remarkable Isaca Candidate Success record. We're confident of our products and provide no hassle product exchange. That's how confident we are!

99.3% Pass Rate
Total Cost: $194.97
Bundle Price: $149.98

Purchase Individually

  • exam =34
    Questions & Answers

    Questions & Answers

    1097 Questions

    $124.99
    exam =35
  • exam =37
    CISA Video Course

    Training Course

    74 Video Lectures

    $39.99
  • exam =36
    Study Guide

    Study Guide

    1141 PDF Pages

    $29.99

Isaca CISA Practice Test 3

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.

Question 21

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. Management states that remediation is complete. Which evidence BEST supports closing this issue?

  1. A corrected engagement scope and report explicitly distinguish tested controls, excluded services, limitations and the level of assurance provided.
  2. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives.
  3. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services.
  4. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.

Explanation

Correct Answer

A:

Correct. A corrected engagement scope and report explicitly distinguish tested controls, excluded services, limitations and the level of assurance provided. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a limited compliance check is presented as an opinion on the entire security program. The reviewer must verify the remediation period and scope.

Incorrect Answers

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.

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 22

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a readiness assessment is advertised as a full independent assurance engagement. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. Which risk should the auditor treat as the PRIMARY concern arising from these facts?

  1. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported.
  2. Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained.
  3. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood.
  4. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.

Explanation

Correct Answer

B:

Correct. Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained. The described exception is: a readiness assessment is advertised as a full independent assurance engagement. 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:

Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

C:

Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

D:

Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. That protection can exist while evidence appropriate to the audit conclusion is still missing.

Question 23

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a readiness assessment is advertised as a full independent assurance engagement. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. What test BEST distinguishes effective control operation from an unsupported assertion?

  1. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations.
  2. Compare the approved engagement letter, criteria, exclusions, procedures and deliverable wording to identify any overstatement of assurance.
  3. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  4. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event.

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 readiness assessment is advertised as a full independent assurance engagement. 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 change would not implement 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 24

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a readiness assessment is advertised as a full independent assurance engagement. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. What result would best demonstrate sustained operation of the corrected control?

  1. A validated data lineage and repeatable queries yield matching totals and demonstrably detect seeded or known anomalies.
  2. A risk-to-control map and observed test demonstrate the intended preventive gate, timely detection and accountable correction operate together.
  3. A corrected engagement scope and report explicitly distinguish tested controls, excluded services, limitations and the level of assurance provided.
  4. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives.

Explanation

Correct Answer

C:

Correct. A corrected engagement scope and report explicitly distinguish tested controls, excluded services, limitations and the level of assurance provided. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a readiness assessment is advertised as a full independent assurance engagement. 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.

D:

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

Question 25

During a regulatory readiness review at a municipal government, the IS auditor learns that a SOC report is treated as covering controls excluded by its stated system boundaries. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. Where should the audit team focus its principal finding?

  1. Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations.
  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. 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 SOC report is treated as covering controls excluded by its stated system boundaries. 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:

Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations. 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.

C:

Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported. That change would not implement evidence appropriate to the audit conclusion.

Question 26

During a regulatory readiness review at a municipal government, the IS auditor learns that a SOC report is treated as covering controls excluded by its stated system boundaries. 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. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations.
  2. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization.
  3. Trace findings to workpapers and confirm severity, root cause, business impact, management responses, ownership and communication to governance.
  4. Compare the approved engagement letter, criteria, exclusions, procedures and deliverable wording to identify any overstatement of assurance.

Explanation

Correct Answer

D:

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 SOC report is treated as covering controls excluded by its stated system boundaries. 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 27

During a regulatory readiness review at a municipal government, the IS auditor learns that a SOC report is treated as covering controls excluded by its stated system boundaries. 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. A corrected engagement scope and report explicitly distinguish tested controls, excluded services, limitations and the level of assurance provided.
  2. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives.
  3. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services.
  4. A finalized report presents evidenced findings, material limitations, accountable actions and timely escalation of unresolved high risks.

Explanation

Correct Answer

A:

Correct. A corrected engagement scope and report explicitly distinguish tested controls, excluded services, limitations and the level of assurance provided. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a SOC report is treated as covering controls excluded by its stated system boundaries. 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 28

During a post-incident audit at a retail marketplace, the IS auditor learns that a financial audit sample is used to conclude that all privacy controls are effective. 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. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood.
  2. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.
  3. Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained.
  4. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported.

Explanation

Correct Answer

C:

Correct. Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained. The described exception is: a financial audit sample is used to conclude that all privacy controls are effective. 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:

Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood. The configuration must instead establish evidence appropriate to the audit conclusion.

B:

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:

Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported. That change would not implement evidence appropriate to the audit conclusion.

Question 29

During a post-incident audit at a retail marketplace, the IS auditor learns that a financial audit sample is used to conclude that all privacy controls are effective. 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. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event.
  2. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations.
  3. Compare the approved engagement letter, criteria, exclusions, procedures and deliverable wording to identify any overstatement of assurance.
  4. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness.

Explanation

Correct Answer

C:

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 financial audit sample is used to conclude that all privacy controls are 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. It does not establish the requested evidence appropriate to the audit conclusion outcome.

B:

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.

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 30

During a post-incident audit at a retail marketplace, the IS auditor learns that a financial audit sample is used to conclude that all privacy controls are effective. 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 corrected engagement scope and report explicitly distinguish tested controls, excluded services, limitations and the level of assurance provided.
  2. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.
  3. A risk-to-control map and observed test demonstrate the intended preventive gate, timely detection and accountable correction operate together.
  4. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives.

Explanation

Correct Answer

A:

Correct. A corrected engagement scope and report explicitly distinguish tested controls, excluded services, limitations and the level of assurance provided. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a financial audit sample is used to conclude that all privacy controls are effective. 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.