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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 6

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.

Question 51

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 would BEST support a conclusion that the exposure has been addressed?

  1. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services.
  2. A risk-to-control map and observed test demonstrate the intended preventive gate, timely detection and accountable correction operate together.
  3. A finalized report presents evidenced findings, material limitations, accountable actions and timely escalation of unresolved high risks.
  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 recurring unresolved incidents are not considered when determining next year's audit priorities. 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 52

During a follow-up assurance engagement at a telecommunications provider, the IS auditor learns that the plan excludes mobile services that now process most consumer activity. The affected operation supports customer provisioning and billing. Service availability and accurate customer billing depend on the process. 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. 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. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.

Explanation

Correct Answer

C:

Correct. Audit resources may fail to address the systems and exposures most material to organizational objectives. The described exception is: the plan excludes mobile services that now process most consumer activity. 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:

Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population. The configuration must instead establish evidence appropriate to the audit conclusion.

B:

Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported. The evidence appropriate to the audit conclusion prerequisite remains unaddressed.

D:

Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. That change would not implement evidence appropriate to the audit conclusion.

Question 53

During a follow-up assurance engagement at a telecommunications provider, the IS auditor learns that the plan excludes mobile services that now process most consumer activity. The affected operation supports customer provisioning and billing. Service availability and accurate customer billing depend on the process. Which audit procedure would provide the MOST DIRECT evidence about this control?

  1. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures.
  2. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization.
  3. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects.
  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 plan excludes mobile services that now process most consumer activity. 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.

C:

Not the most direct fieldwork procedure for these facts. That result could pass without demonstrating evidence appropriate to the audit conclusion.

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 54

During a follow-up assurance engagement at a telecommunications provider, the IS auditor learns that the plan excludes mobile services that now process most consumer activity. The affected operation supports customer provisioning and billing. Service availability and accurate customer billing depend on the process. Which follow-up result would BEST substantiate that the remediation operates effectively?

  1. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible.
  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. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives.

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 the plan excludes mobile services that now process most consumer activity. 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 55

During a routine controls assessment at a regional hospital, the IS auditor learns that a daily exception report is labeled preventive though it only identifies errors after processing. 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. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported.
  2. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.
  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

C:

Correct. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood. The described exception is: a daily exception report is labeled preventive though it only identifies errors after processing. 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:

Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

D:

Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

Question 56

During a routine controls assessment at a regional hospital, the IS auditor learns that a daily exception report is labeled preventive though it only identifies errors after processing. 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. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event.
  2. Trace findings to workpapers and confirm severity, root cause, business impact, management responses, ownership and communication to governance.
  3. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures.
  4. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.

Explanation

Correct Answer

A:

Correct. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event. The procedure directly tests the reported condition that a daily exception report is labeled preventive though it only identifies errors after processing. 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 protection can exist while evidence appropriate to the audit conclusion is still missing.

C:

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. It does not retain the evidence appropriate to the audit conclusion control over time.

Question 57

During a routine controls assessment at a regional hospital, the IS auditor learns that a daily exception report is labeled preventive though it only identifies errors after processing. 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. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives.
  2. A finalized report presents evidenced findings, material limitations, accountable actions and timely escalation of unresolved high risks.
  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

D:

Correct. A risk-to-control map and observed test demonstrate the intended preventive gate, timely detection and accountable correction operate together. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a daily exception report is labeled preventive though it only identifies errors after processing. The reviewer must verify the remediation period and scope.

Incorrect Answers

A:

Not the strongest closure evidence for this case. That protection can exist while evidence appropriate to the audit conclusion is still missing.

B:

Not the strongest closure evidence for this case. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

C:

Not the strongest closure evidence for this case. It does not retain the evidence appropriate to the audit conclusion control over time.

Question 58

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a maker-checker approval is disabled and management relies only on month-end reconciliations. 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. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.
  2. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.
  3. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood.
  4. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.

Explanation

Correct Answer

C:

Correct. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood. The described exception is: a maker-checker approval is disabled and management relies only on month-end reconciliations. 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:

Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

B:

Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. 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 59

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a maker-checker approval is disabled and management relies only on month-end reconciliations. 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. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects.
  2. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  3. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event.
  4. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations.

Explanation

Correct Answer

C:

Correct. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event. The procedure directly tests the reported condition that a maker-checker approval is disabled and management relies only on month-end reconciliations. 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 60

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that a maker-checker approval is disabled and management relies only on month-end reconciliations. 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. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible.
  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. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.

Explanation

Correct Answer

C:

Correct. A risk-to-control map and observed test demonstrate the intended preventive gate, timely detection and accountable correction operate together. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a maker-checker approval is disabled and management relies only on month-end reconciliations. 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.