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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 7

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.

Question 61

During a regulatory readiness review at a municipal government, the IS auditor learns that a restore procedure is cited as preventing unauthorized changes to customer records. 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. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.
  2. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported.
  3. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.
  4. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood.

Explanation

Correct Answer

D:

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 restore procedure is cited as preventing unauthorized changes to customer records. 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:

Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. That protection can exist while evidence appropriate to the audit conclusion is still missing.

B:

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:

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.

Question 62

During a regulatory readiness review at a municipal government, the IS auditor learns that a restore procedure is cited as preventing unauthorized changes to customer records. 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. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event.
  2. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  3. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures.
  4. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion.

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 restore procedure is cited as preventing unauthorized changes to customer records. 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. It does not retain the evidence appropriate to the audit conclusion control over time.

C:

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

D:

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

Question 63

During a regulatory readiness review at a municipal government, the IS auditor learns that a restore procedure is cited as preventing unauthorized changes to customer records. 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. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives.
  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. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party.

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 restore procedure is cited as preventing unauthorized changes to customer records. The reviewer must verify the remediation period and scope.

Incorrect Answers

A:

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

B:

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. The relevant success criterion is evidence appropriate to the audit conclusion; this measures a different function.

Question 64

During a post-incident audit at a retail marketplace, the IS auditor learns that alarms operate but there is no documented response or correction process. 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. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood.
  2. Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations.
  3. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.
  4. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.

Explanation

Correct Answer

A:

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: alarms operate but there is no documented response or correction process. 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

B:

Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations. That protection can exist while evidence appropriate to the audit conclusion is still missing.

C:

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.

D:

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.

Question 65

During a post-incident audit at a retail marketplace, the IS auditor learns that alarms operate but there is no documented response or correction process. 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. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations.
  2. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event.
  3. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  4. Trace findings to workpapers and confirm severity, root cause, business impact, management responses, ownership and communication to governance.

Explanation

Correct Answer

B:

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 alarms operate but there is no documented response or correction process. 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 66

During a post-incident audit at a retail marketplace, the IS auditor learns that alarms operate but there is no documented response or correction process. The affected operation supports customer checkout and order fulfillment. Customer transactions and market trust depend on effective control. What result would best demonstrate sustained operation of the corrected control?

  1. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.
  2. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.
  3. A finalized report presents evidenced findings, material limitations, accountable actions and timely escalation of unresolved high risks.
  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 alarms operate but there is no documented response or correction process. 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.

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.

Question 67

During an outsourced-services renewal at a logistics group, the IS auditor learns that management treats a written policy as proof that access violations are technically prevented. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. Where should the audit team focus its principal finding?

  1. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported.
  2. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.
  3. Controls may not address the intended risk at the correct point because their preventive, detective or corrective roles are misunderstood.
  4. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.

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: management treats a written policy as proof that access violations are technically prevented. 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

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:

Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

D:

Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

Question 68

During an outsourced-services renewal at a logistics group, the IS auditor learns that management treats a written policy as proof that access violations are technically prevented. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. 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. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects.
  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

D:

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 management treats a written policy as proof that access violations are technically prevented. 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. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

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.

Question 69

During an outsourced-services renewal at a logistics group, the IS auditor learns that management treats a written policy as proof that access violations are technically prevented. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. What outcome would provide the STRONGEST evidence that the identified gap is resolved?

  1. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.
  2. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible.
  3. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives.
  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 management treats a written policy as proof that access violations are technically prevented. 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 70

During a follow-up assurance engagement at a telecommunications provider, the IS auditor learns that a weekly exception report is presented as a control that prevents real-time fraud. The affected operation supports customer provisioning and billing. Service availability and accurate customer billing depend on the process. 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. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.
  3. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.
  4. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.

Explanation

Correct Answer

A:

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 weekly exception report is presented as a control that prevents real-time fraud. 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

B:

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

C:

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:

Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. That protection can exist while evidence appropriate to the audit conclusion is still missing.