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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 5

Question 40

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that the plan omits a newly acquired high-risk cloud service from its audit universe. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. Which risk statement is BEST supported by the recorded exception?

  1. Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations.
  2. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.
  3. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported.
  4. Audit resources may fail to address the systems and exposures most material to organizational objectives.

Explanation

Correct Answer

D:

Correct. Audit resources may fail to address the systems and exposures most material to organizational objectives. The described exception is: the plan omits a newly acquired high-risk cloud service from its audit universe. 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:

Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

B:

Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population. That protection can exist while evidence appropriate to the audit conclusion is still missing.

C:

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.

Question 41

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that the plan omits a newly acquired high-risk cloud service from its audit universe. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. During fieldwork, what is the BEST focused test of this condition?

  1. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures.
  2. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness.
  3. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization.
  4. Trace findings to workpapers and confirm severity, root cause, business impact, management responses, ownership and communication to governance.

Explanation

Correct Answer

C:

Correct. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization. The procedure directly tests the reported condition that the plan omits a newly acquired high-risk cloud service from its audit universe. 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 protection can exist while evidence appropriate to the audit conclusion is still missing.

B:

Not the most direct fieldwork procedure for these facts. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

D:

Not the most direct fieldwork procedure for these facts. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

Question 42

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that the plan omits a newly acquired high-risk cloud service from its audit universe. The affected operation supports merchant settlement and reconciliation. Finance and settlement integrity depend on this operation. Management states that remediation is complete. Which evidence BEST supports closing this issue?

  1. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services.
  2. A finalized report presents evidenced findings, material limitations, accountable actions and timely escalation of unresolved high risks.
  3. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives.
  4. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.

Explanation

Correct Answer

A:

Correct. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that the plan omits a newly acquired high-risk cloud service from its audit universe. 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.

Question 43

During a regulatory readiness review at a municipal government, the IS auditor learns that the auditor prioritizes areas solely because managers requested coverage. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. Which risk should the auditor treat as the PRIMARY concern arising from these facts?

  1. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.
  2. Audit resources may fail to address the systems and exposures most material to organizational objectives.
  3. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.
  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 resources may fail to address the systems and exposures most material to organizational objectives. The described exception is: the auditor prioritizes areas solely because managers requested coverage. 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:

Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. It does not retain the evidence appropriate to the audit conclusion control over time.

C:

Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population. That protection can exist while evidence appropriate to the audit conclusion is still missing.

D:

Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

Question 44

During a regulatory readiness review at a municipal government, the IS auditor learns that the auditor prioritizes areas solely because managers requested coverage. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. What test BEST distinguishes effective control operation from an unsupported assertion?

  1. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects.
  2. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization.
  3. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event.
  4. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness.

Explanation

Correct Answer

B:

Correct. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization. The procedure directly tests the reported condition that the auditor prioritizes areas solely because managers requested coverage. 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 45

During a regulatory readiness review at a municipal government, the IS auditor learns that the auditor prioritizes areas solely because managers requested coverage. The affected operation supports citizen service accounts and public records. Public accountability and essential service access are affected. What result would best demonstrate sustained operation of the corrected control?

  1. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services.
  2. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.
  3. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible.
  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. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that the auditor prioritizes areas solely because managers requested coverage. 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 46

During a post-incident audit at a retail marketplace, the IS auditor learns that a significant regulatory change is ignored in the audit risk assessment. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. Where should the audit team focus its principal finding?

  1. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.
  2. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported.
  3. Audit resources may fail to address the systems and exposures most material to organizational objectives.
  4. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.

Explanation

Correct Answer

C:

Correct. Audit resources may fail to address the systems and exposures most material to organizational objectives. The described exception is: a significant regulatory change is ignored in the audit risk assessment. 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:

Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

B:

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.

D:

Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population. That protection can exist while evidence appropriate to the audit conclusion is still missing.

Question 47

During a post-incident audit at a retail marketplace, the IS auditor learns that a significant regulatory change is ignored in the audit risk assessment. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. Which substantive or control test most directly addresses the observation?

  1. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures.
  2. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  3. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness.
  4. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization.

Explanation

Correct Answer

D:

Correct. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization. The procedure directly tests the reported condition that a significant regulatory change is ignored in the audit risk assessment. 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 retain the evidence appropriate to the audit conclusion control over time.

B:

Not the most direct fieldwork procedure for these facts. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

C:

Not the most direct fieldwork procedure for these facts. That protection can exist while evidence appropriate to the audit conclusion is still missing.

Question 48

During a post-incident audit at a retail marketplace, the IS auditor learns that a significant regulatory change is ignored in the audit risk assessment. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. What outcome would provide the STRONGEST evidence that the identified gap is resolved?

  1. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives.
  2. A validated data lineage and repeatable queries yield matching totals and demonstrably detect seeded or known anomalies.
  3. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services.
  4. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.

Explanation

Correct Answer

C:

Correct. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a significant regulatory change is ignored in the audit risk assessment. 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 49

During an outsourced-services renewal at a logistics group, the IS auditor learns that recurring unresolved incidents are not considered when determining next year's audit priorities. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. What control exposure MOST directly explains why this observation is significant?

  1. Audit resources may fail to address the systems and exposures most material to organizational objectives.
  2. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.
  3. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood.
  4. Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations.

Explanation

Correct Answer

A:

Correct. Audit resources may fail to address the systems and exposures most material to organizational objectives. The described exception is: recurring unresolved incidents are not considered when determining next year's audit priorities. 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

B:

Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population. 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. It does not retain the evidence appropriate to the audit conclusion control over time.

D:

Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

Question 50

During an outsourced-services renewal at a logistics group, the IS auditor learns that recurring unresolved incidents are not considered when determining next year's audit priorities. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. Which evidence-gathering approach is MOST aligned with the recorded exposure?

  1. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness.
  2. Trace findings to workpapers and confirm severity, root cause, business impact, management responses, ownership and communication to governance.
  3. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event.
  4. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization.

Explanation

Correct Answer

D:

Correct. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization. The procedure directly tests the reported condition that recurring unresolved incidents are not considered when determining next year's audit priorities. 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.