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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 8

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.

Question 71

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. Which evidence-gathering approach is MOST aligned with the recorded exposure?

  1. Walk through the process and classify each control by timing and action; test whether it prevents, detects or corrects the stated event.
  2. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations.
  3. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  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 weekly exception report is presented as a control that prevents real-time fraud. 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. Acceptance here depends on observing evidence appropriate to the audit conclusion, not only that test.

C:

Not the most direct fieldwork procedure for these facts. It does not establish the requested evidence appropriate to the audit conclusion outcome.

D:

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.

Question 72

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

  1. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.
  2. A risk-to-control map and observed test demonstrate the intended preventive gate, timely detection and accountable correction operate together.
  3. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.
  4. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party.

Explanation

Correct Answer

B:

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

Question 73

During a routine controls assessment at a regional hospital, the IS auditor learns that the audit starts without agreement on systems or accountable process owners. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. Which consequence would MOST directly follow if this weakness remains unresolved?

  1. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.
  2. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.
  3. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.
  4. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported.

Explanation

Correct Answer

D:

Correct. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported. The described exception is: the audit starts without agreement on systems or accountable process owners. 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:

Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. The evidence appropriate to the audit conclusion prerequisite remains unaddressed.

B:

Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population. It changes a different feature than evidence appropriate to the audit conclusion.

C:

Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. That change would not implement evidence appropriate to the audit conclusion.

Question 74

During a routine controls assessment at a regional hospital, the IS auditor learns that the audit starts without agreement on systems or accountable process owners. 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. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects.
  2. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations.
  3. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures.
  4. Trace findings to workpapers and confirm severity, root cause, business impact, management responses, ownership and communication to governance.

Explanation

Correct Answer

C:

Correct. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures. The procedure directly tests the reported condition that the audit starts without agreement on systems or accountable process owners. 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.

D:

Not the most direct fieldwork procedure for these facts. It does not establish the requested evidence appropriate to the audit conclusion outcome.

Question 75

During a routine controls assessment at a regional hospital, the IS auditor learns that the audit starts without agreement on systems or accountable process owners. 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. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives.
  2. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.
  3. A validated data lineage and repeatable queries yield matching totals and demonstrably detect seeded or known anomalies.
  4. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible.

Explanation

Correct Answer

A:

Correct. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that the audit starts without agreement on systems or accountable process owners. The reviewer must verify the remediation period and scope.

Incorrect Answers

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.

D:

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

Question 76

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that fieldwork dates slip because evidence requests have no named approvers. 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. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.
  2. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.
  3. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.
  4. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported.

Explanation

Correct Answer

D:

Correct. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported. The described exception is: fieldwork dates slip because evidence requests have no named approvers. 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:

Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. Acceptance here depends on observing evidence appropriate to the audit conclusion, not only that test.

B:

Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. It does not establish the requested evidence appropriate to the audit conclusion outcome.

C:

Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. The relevant success criterion is evidence appropriate to the audit conclusion; this measures a different function.

Question 77

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that fieldwork dates slip because evidence requests have no named approvers. 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. 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. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion.
  4. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures.

Explanation

Correct Answer

D:

Correct. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures. The procedure directly tests the reported condition that fieldwork dates slip because evidence requests have no named approvers. 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.

B:

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.

C:

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

Question 78

During a payment-platform modernization at a payment clearing organization, the IS auditor learns that fieldwork dates slip because evidence requests have no named approvers. 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. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.
  2. Dated conflict declarations and independent reassignment or formally approved safeguards show the work was reviewed without the conflicted party.
  3. A validated data lineage and repeatable queries yield matching totals and demonstrably detect seeded or known anomalies.
  4. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives.

Explanation

Correct Answer

D:

Correct. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that fieldwork dates slip because evidence requests have no named approvers. 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 79

During a regulatory readiness review at a municipal government, the IS auditor learns that a scope change adds cloud systems without revising testing resources. 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. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.
  2. Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained.
  3. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported.
  4. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.

Explanation

Correct Answer

C:

Correct. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported. The described exception is: a scope change adds cloud systems without revising testing resources. 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:

Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. It does not retain the evidence appropriate to the audit conclusion control over time.

B:

Stakeholders may rely on a conclusion that exceeds the engagement objectives, criteria or evidence actually obtained. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

D:

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.

Question 80

During a regulatory readiness review at a municipal government, the IS auditor learns that a scope change adds cloud systems without revising testing resources. 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. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations.
  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. Compare the approved engagement letter, criteria, exclusions, procedures and deliverable wording to identify any overstatement of assurance.

Explanation

Correct Answer

C:

Correct. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures. The procedure directly tests the reported condition that a scope change adds cloud systems without revising testing resources. 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.

B:

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

D:

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