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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 38

Question 370

During a routine controls assessment at a regional hospital, the IS auditor learns that a payment solution design has no reconciliation between initiated and settled transactions. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. Which weakness is MOST material to the control objective in this situation?

  1. Missing input, processing, authorization or monitoring controls can allow inaccurate or unauthorized business transactions.
  2. Projects may proceed with unapproved scope, unmanaged risk or unverified business accountability.
  3. Incomplete or inaccurate migration can corrupt business records even when the new application starts correctly.
  4. Unauthorized or unrepeatable deployments can invalidate tested controls and complicate rollback.

Explanation

Correct Answer

A:

Correct. Missing input, processing, authorization or monitoring controls can allow inaccurate or unauthorized business transactions. The described exception is: a payment solution design has no reconciliation between initiated and settled transactions. 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

B:

Projects may proceed with unapproved scope, unmanaged risk or unverified business accountability. That change would not implement evidence appropriate to the audit conclusion.

C:

Incomplete or inaccurate migration can corrupt business records even when the new application starts correctly. The configuration must instead establish evidence appropriate to the audit conclusion.

D:

Unauthorized or unrepeatable deployments can invalidate tested controls and complicate rollback. The evidence appropriate to the audit conclusion prerequisite remains unaddressed.

Question 371

During a routine controls assessment at a regional hospital, the IS auditor learns that a payment solution design has no reconciliation between initiated and settled transactions. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. Which audit procedure would MOST directly validate the suspected control gap?

  1. Inspect governance charters, stage-gate approvals, issue escalation, change logs and sponsor decisions on material trade-offs.
  2. Compare the delivered service to signed requirements, realized benefits, incident data, control handover and corrective actions.
  3. Review the design control matrix and challenge representative high-risk workflows with negative and boundary test cases.
  4. Compare signed releases, configuration baselines, deployment manifests, authorization and rollback test evidence.

Explanation

Correct Answer

C:

Correct. Review the design control matrix and challenge representative high-risk workflows with negative and boundary test cases. The procedure directly tests the reported condition that a payment solution design has no reconciliation between initiated and settled transactions. 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.

B:

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. It changes a different feature than evidence appropriate to the audit conclusion.

Question 372

During a routine controls assessment at a regional hospital, the IS auditor learns that a payment solution design has no reconciliation between initiated and settled transactions. 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. Immutable release identifiers and sampled deployments reconcile to approved builds, settings and recovery plans.
  2. Authorized stage-gate minutes, traceable change approvals and resolved high-risk blockers support controlled project progression.
  3. Signed reconciliations, resolved exceptions and end-to-end business checks show migrated data are complete and accurate.
  4. Accepted design evidence and tested control cases demonstrate authorized, complete and accurate business processing.

Explanation

Correct Answer

D:

Correct. Accepted design evidence and tested control cases demonstrate authorized, complete and accurate business processing. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a payment solution design has no reconciliation between initiated and settled transactions. 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.

C:

Not the strongest closure evidence for this case. It changes a different feature than evidence appropriate to the audit conclusion.

Question 373

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that an HR service lacks segregation of duty between record creation and payroll approval. 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. Incomplete or inaccurate migration can corrupt business records even when the new application starts correctly.
  2. Premature implementation can expose users to failures that realistic readiness and acceptance testing would have detected.
  3. Unverified cost, feasibility or benefit assumptions can justify a project that fails to deliver enterprise value.
  4. Missing input, processing, authorization or monitoring controls can allow inaccurate or unauthorized business transactions.

Explanation

Correct Answer

D:

Correct. Missing input, processing, authorization or monitoring controls can allow inaccurate or unauthorized business transactions. The described exception is: an HR service lacks segregation of duty between record creation and payroll approval. 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:

Incomplete or inaccurate migration can corrupt business records even when the new application starts correctly. That protection can exist while evidence appropriate to the audit conclusion is still missing.

B:

Premature implementation can expose users to failures that realistic readiness and acceptance testing would have detected. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

C:

Unverified cost, feasibility or benefit assumptions can justify a project that fails to deliver enterprise value. It does not retain the evidence appropriate to the audit conclusion control over time.

Question 374

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that an HR service lacks segregation of duty between record creation and payroll approval. 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. Review the design control matrix and challenge representative high-risk workflows with negative and boundary test cases.
  2. Recalculate total lifecycle costs and benefits, test major assumptions and assess measurable benefit ownership and feasibility.
  3. Compare the delivered service to signed requirements, realized benefits, incident data, control handover and corrective actions.
  4. Map business and nonfunctional requirements to representative UAT, performance, security and operational readiness results.

Explanation

Correct Answer

A:

Correct. Review the design control matrix and challenge representative high-risk workflows with negative and boundary test cases. The procedure directly tests the reported condition that an HR service lacks segregation of duty between record creation and payroll approval. A defensible IS audit conclusion requires relevant and reliable evidence from the actual control population and period.

Incorrect Answers

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.

D:

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

Question 375

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that an HR service lacks segregation of duty between record creation and payroll approval. 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. Accepted design evidence and tested control cases demonstrate authorized, complete and accurate business processing.
  2. Signed acceptance criteria and independent failed-case retests demonstrate the production release can meet material business and control needs.
  3. Signed reconciliations, resolved exceptions and end-to-end business checks show migrated data are complete and accurate.
  4. Approved baselines, independent feasibility results and post-delivery benefit measurements substantiate the expected outcomes.

Explanation

Correct Answer

A:

Correct. Accepted design evidence and tested control cases demonstrate authorized, complete and accurate business processing. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that an HR service lacks segregation of duty between record creation and payroll approval. 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 376

During a regulatory readiness review at a municipal government, the IS auditor learns that a new order-processing API has no validation of duplicate requests. 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. Incomplete or inaccurate migration can corrupt business records even when the new application starts correctly.
  2. Missing input, processing, authorization or monitoring controls can allow inaccurate or unauthorized business transactions.
  3. Unauthorized or unrepeatable deployments can invalidate tested controls and complicate rollback.
  4. Development practices may omit critical reviews and traceability when controls are not embedded into the chosen lifecycle.

Explanation

Correct Answer

B:

Correct. Missing input, processing, authorization or monitoring controls can allow inaccurate or unauthorized business transactions. The described exception is: a new order-processing API has no validation of duplicate requests. 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:

Incomplete or inaccurate migration can corrupt business records even when the new application starts correctly. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

C:

Unauthorized or unrepeatable deployments can invalidate tested controls and complicate rollback. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

D:

Development practices may omit critical reviews and traceability when controls are not embedded into the chosen lifecycle. It does not retain the evidence appropriate to the audit conclusion control over time.

Question 377

During a regulatory readiness review at a municipal government, the IS auditor learns that a new order-processing API has no validation of duplicate requests. 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. Compare the delivered service to signed requirements, realized benefits, incident data, control handover and corrective actions.
  2. Review the design control matrix and challenge representative high-risk workflows with negative and boundary test cases.
  3. Compare signed releases, configuration baselines, deployment manifests, authorization and rollback test evidence.
  4. Walk through the development workflow and trace requirements, code reviews, testing and approval through representative releases.

Explanation

Correct Answer

B:

Correct. Review the design control matrix and challenge representative high-risk workflows with negative and boundary test cases. The procedure directly tests the reported condition that a new order-processing API has no validation of duplicate requests. 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 378

During a regulatory readiness review at a municipal government, the IS auditor learns that a new order-processing API has no validation of duplicate requests. 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. Immutable release identifiers and sampled deployments reconcile to approved builds, settings and recovery plans.
  2. Accepted design evidence and tested control cases demonstrate authorized, complete and accurate business processing.
  3. A sampled release has linked requirements, secure review evidence, passed tests and authorized promotion consistent with the method.
  4. Signed reconciliations, resolved exceptions and end-to-end business checks show migrated data are complete and accurate.

Explanation

Correct Answer

B:

Correct. Accepted design evidence and tested control cases demonstrate authorized, complete and accurate business processing. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a new order-processing API has no validation of duplicate requests. 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 379

During a post-incident audit at a retail marketplace, the IS auditor learns that an invoice system records approvals without binding them to a specific transaction state. 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. Projects may proceed with unapproved scope, unmanaged risk or unverified business accountability.
  2. Premature implementation can expose users to failures that realistic readiness and acceptance testing would have detected.
  3. Incomplete or inaccurate migration can corrupt business records even when the new application starts correctly.
  4. Missing input, processing, authorization or monitoring controls can allow inaccurate or unauthorized business transactions.

Explanation

Correct Answer

D:

Correct. Missing input, processing, authorization or monitoring controls can allow inaccurate or unauthorized business transactions. The described exception is: an invoice system records approvals without binding them to a specific transaction state. 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:

Projects may proceed with unapproved scope, unmanaged risk or unverified business accountability. It does not retain the evidence appropriate to the audit conclusion control over time.

B:

Premature implementation can expose users to failures that realistic readiness and acceptance testing would have detected. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

C:

Incomplete or inaccurate migration can corrupt business records even when the new application starts correctly. That protection can exist while evidence appropriate to the audit conclusion is still missing.

Question 380

During a post-incident audit at a retail marketplace, the IS auditor learns that an invoice system records approvals without binding them to a specific transaction state. 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. Review the design control matrix and challenge representative high-risk workflows with negative and boundary test cases.
  2. Inspect governance charters, stage-gate approvals, issue escalation, change logs and sponsor decisions on material trade-offs.
  3. Map business and nonfunctional requirements to representative UAT, performance, security and operational readiness results.
  4. Compare the delivered service to signed requirements, realized benefits, incident data, control handover and corrective actions.

Explanation

Correct Answer

A:

Correct. Review the design control matrix and challenge representative high-risk workflows with negative and boundary test cases. The procedure directly tests the reported condition that an invoice system records approvals without binding them to a specific transaction state. A defensible IS audit conclusion requires relevant and reliable evidence from the actual control population and period.

Incorrect Answers

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.

D:

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