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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 42

Question 410

During a routine controls assessment at a regional hospital, the IS auditor learns that a migrated customer ledger total differs from the legacy system's validated closing balance. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. Which audit procedure would provide the MOST DIRECT evidence about this control?

  1. Walk through the development workflow and trace requirements, code reviews, testing and approval through representative releases.
  2. Compare the delivered service to signed requirements, realized benefits, incident data, control handover and corrective actions.
  3. Map business and nonfunctional requirements to representative UAT, performance, security and operational readiness results.
  4. Reconcile source-to-target record counts and control totals; investigate rejected rows and test cutover and rollback.

Explanation

Correct Answer

D:

Correct. Reconcile source-to-target record counts and control totals; investigate rejected rows and test cutover and rollback. The procedure directly tests the reported condition that a migrated customer ledger total differs from the legacy system's validated closing balance. 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 411

During a routine controls assessment at a regional hospital, the IS auditor learns that a migrated customer ledger total differs from the legacy system's validated closing balance. 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. Signed acceptance criteria and independent failed-case retests demonstrate the production release can meet material business and control needs.
  2. Approved baselines, independent feasibility results and post-delivery benefit measurements substantiate the expected outcomes.
  3. A postimplementation report reconciles expected versus actual outcomes and tracks residual issues to accountable closure.
  4. Signed reconciliations, resolved exceptions and end-to-end business checks show migrated data are complete and accurate.

Explanation

Correct Answer

D:

Correct. Signed reconciliations, resolved exceptions and end-to-end business checks show migrated data are complete and accurate. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a migrated customer ledger total differs from the legacy system's validated closing balance. The reviewer must verify the remediation period and scope.

Incorrect Answers

A:

Not the strongest closure evidence for this case. That change would not implement evidence appropriate to the audit conclusion.

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.

Question 412

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a conversion script silently drops records with unsupported date formats. 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. Incomplete or inaccurate migration can corrupt business records even when the new application starts correctly.
  2. Unauthorized or unrepeatable deployments can invalidate tested controls and complicate rollback.
  3. Unverified cost, feasibility or benefit assumptions can justify a project that fails to deliver enterprise value.
  4. Projects may proceed with unapproved scope, unmanaged risk or unverified business accountability.

Explanation

Correct Answer

A:

Correct. Incomplete or inaccurate migration can corrupt business records even when the new application starts correctly. The described exception is: a conversion script silently drops records with unsupported date formats. 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

B:

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

C:

Unverified cost, feasibility or benefit assumptions can justify a project that fails to deliver enterprise value. It changes a different feature than evidence appropriate to the audit conclusion.

D:

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

Question 413

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a conversion script silently drops records with unsupported date formats. 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. Compare signed releases, configuration baselines, deployment manifests, authorization and rollback test evidence.
  2. Walk through the development workflow and trace requirements, code reviews, testing and approval through representative releases.
  3. Reconcile source-to-target record counts and control totals; investigate rejected rows and test cutover and rollback.
  4. Inspect governance charters, stage-gate approvals, issue escalation, change logs and sponsor decisions on material trade-offs.

Explanation

Correct Answer

C:

Correct. Reconcile source-to-target record counts and control totals; investigate rejected rows and test cutover and rollback. The procedure directly tests the reported condition that a conversion script silently drops records with unsupported date formats. 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 414

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a conversion script silently drops records with unsupported date formats. 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. Immutable release identifiers and sampled deployments reconcile to approved builds, settings and recovery plans.
  2. Approved baselines, independent feasibility results and post-delivery benefit measurements substantiate the expected outcomes.
  3. Signed reconciliations, resolved exceptions and end-to-end business checks show migrated data are complete and accurate.
  4. Authorized stage-gate minutes, traceable change approvals and resolved high-risk blockers support controlled project progression.

Explanation

Correct Answer

C:

Correct. Signed reconciliations, resolved exceptions and end-to-end business checks show migrated data are complete and accurate. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a conversion script silently drops records with unsupported date formats. The reviewer must verify the remediation period and scope.

Incorrect Answers

A:

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

B:

Not the strongest closure evidence for this case. That change would not implement evidence appropriate to the audit conclusion.

D:

Not the strongest closure evidence for this case. The evidence appropriate to the audit conclusion prerequisite remains unaddressed.

Question 415

During a regulatory readiness review at a municipal government, the IS auditor learns that a new HR system duplicates employee identities after a failed import retry. 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. Without independent follow-up, unmet objectives and persistent control weaknesses may be accepted as project success.
  2. Unverified cost, feasibility or benefit assumptions can justify a project that fails to deliver enterprise value.
  3. Missing input, processing, authorization or monitoring controls can allow inaccurate or unauthorized business transactions.
  4. Incomplete or inaccurate migration can corrupt business records even when the new application starts correctly.

Explanation

Correct Answer

D:

Correct. Incomplete or inaccurate migration can corrupt business records even when the new application starts correctly. The described exception is: a new HR system duplicates employee identities after a failed import retry. 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:

Without independent follow-up, unmet objectives and persistent control weaknesses may be accepted as project success. It does not retain the evidence appropriate to the audit conclusion control over time.

B:

Unverified cost, feasibility or benefit assumptions can justify a project that fails to deliver enterprise value. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

C:

Missing input, processing, authorization or monitoring controls can allow inaccurate or unauthorized business transactions. That protection can exist while evidence appropriate to the audit conclusion is still missing.

Question 416

During a regulatory readiness review at a municipal government, the IS auditor learns that a new HR system duplicates employee identities after a failed import retry. 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. Reconcile source-to-target record counts and control totals; investigate rejected rows and test cutover and rollback.
  2. Walk through the development workflow and trace requirements, code reviews, testing and approval through representative releases.
  3. Compare the delivered service to signed requirements, realized benefits, incident data, control handover and corrective actions.
  4. Review the design control matrix and challenge representative high-risk workflows with negative and boundary test cases.

Explanation

Correct Answer

A:

Correct. Reconcile source-to-target record counts and control totals; investigate rejected rows and test cutover and rollback. The procedure directly tests the reported condition that a new HR system duplicates employee identities after a failed import retry. 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.

Question 417

During a regulatory readiness review at a municipal government, the IS auditor learns that a new HR system duplicates employee identities after a failed import retry. 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. Accepted design evidence and tested control cases demonstrate authorized, complete and accurate business processing.
  2. A postimplementation report reconciles expected versus actual outcomes and tracks residual issues to accountable closure.
  3. Approved baselines, independent feasibility results and post-delivery benefit measurements substantiate the expected outcomes.
  4. Signed reconciliations, resolved exceptions and end-to-end business checks show migrated data are complete and accurate.

Explanation

Correct Answer

D:

Correct. Signed reconciliations, resolved exceptions and end-to-end business checks show migrated data are complete and accurate. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a new HR system duplicates employee identities after a failed import retry. 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 418

During a post-incident audit at a retail marketplace, the IS auditor learns that system cutover has no plan to reconcile late-arriving transactions. 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. 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. Unverified cost, feasibility or benefit assumptions can justify a project that fails to deliver enterprise value.
  4. Incomplete or inaccurate migration can corrupt business records even when the new application starts correctly.

Explanation

Correct Answer

D:

Correct. Incomplete or inaccurate migration can corrupt business records even when the new application starts correctly. The described exception is: system cutover has no plan to reconcile late-arriving transactions. 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 protects a different risk than the evidence appropriate to the audit conclusion requirement.

B:

Premature implementation can expose users to failures that realistic readiness and acceptance testing would have detected. It does not retain the evidence appropriate to the audit conclusion control over time.

C:

Unverified cost, feasibility or benefit assumptions can justify a project that fails to deliver enterprise value. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

Question 419

During a post-incident audit at a retail marketplace, the IS auditor learns that system cutover has no plan to reconcile late-arriving transactions. 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. Map business and nonfunctional requirements to representative UAT, performance, security and operational readiness results.
  2. Inspect governance charters, stage-gate approvals, issue escalation, change logs and sponsor decisions on material trade-offs.
  3. Walk through the development workflow and trace requirements, code reviews, testing and approval through representative releases.
  4. Reconcile source-to-target record counts and control totals; investigate rejected rows and test cutover and rollback.

Explanation

Correct Answer

D:

Correct. Reconcile source-to-target record counts and control totals; investigate rejected rows and test cutover and rollback. The procedure directly tests the reported condition that system cutover has no plan to reconcile late-arriving 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.

C:

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

Question 420

During a post-incident audit at a retail marketplace, the IS auditor learns that system cutover has no plan to reconcile late-arriving transactions. 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. Signed acceptance criteria and independent failed-case retests demonstrate the production release can meet material business and control needs.
  2. Signed reconciliations, resolved exceptions and end-to-end business checks show migrated data are complete and accurate.
  3. Authorized stage-gate minutes, traceable change approvals and resolved high-risk blockers support controlled project progression.
  4. Approved baselines, independent feasibility results and post-delivery benefit measurements substantiate the expected outcomes.

Explanation

Correct Answer

B:

Correct. Signed reconciliations, resolved exceptions and end-to-end business checks show migrated data are complete and accurate. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that system cutover has no plan to reconcile late-arriving transactions. 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.