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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 9

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.

Question 81

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 observed evidence is MOST persuasive for a controlled audit follow-up?

  1. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.
  2. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives.
  3. A validated data lineage and repeatable queries yield matching totals and demonstrably detect seeded or known anomalies.
  4. A corrected engagement scope and report explicitly distinguish tested controls, excluded services, limitations and the level of assurance provided.

Explanation

Correct Answer

B:

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 a scope change adds cloud systems without revising testing resources. 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.

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 82

During a post-incident audit at a retail marketplace, the IS auditor learns that the audit team closes fieldwork with unresolved high-risk evidence requests. 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. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.
  2. Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described.
  3. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported.
  4. Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist.

Explanation

Correct Answer

C:

Correct. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported. The described exception is: the audit team closes fieldwork with unresolved high-risk evidence requests. 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. The relevant success criterion is evidence appropriate to the audit conclusion; this measures a different function.

B:

Insufficiently reliable or relevant evidence can cause an auditor to accept controls that did not operate as described. That result could pass without demonstrating evidence appropriate to the audit conclusion.

D:

Inadequate engagement quality control can allow unsupported findings and repeat process weaknesses to persist. It does not establish the requested evidence appropriate to the audit conclusion outcome.

Question 83

During a post-incident audit at a retail marketplace, the IS auditor learns that the audit team closes fieldwork with unresolved high-risk evidence requests. 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. 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. Trace findings to workpapers and confirm severity, root cause, business impact, management responses, ownership and communication to governance.
  4. Corroborate management assertions with independently obtained, time-bounded system records and test source integrity and completeness.

Explanation

Correct Answer

A:

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 team closes fieldwork with unresolved high-risk evidence requests. 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 84

During a post-incident audit at a retail marketplace, the IS auditor learns that the audit team closes fieldwork with unresolved high-risk evidence requests. 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. Dated source-system exports, reconciliations and retained workpapers corroborate the control's operation during the audit period.
  2. A validated data lineage and repeatable queries yield matching totals and demonstrably detect seeded or known anomalies.
  3. Independent workpaper review and tracked corrective measures show prior deficiencies were resolved and audit conclusions remain reproducible.
  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 the audit team closes fieldwork with unresolved high-risk evidence requests. 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.

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.

Question 85

During an outsourced-services renewal at a logistics group, the IS auditor learns that a late vendor report is accepted without reassessing the audit completion date. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. Which risk should the auditor treat as the PRIMARY concern arising from these facts?

  1. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.
  2. Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts.
  3. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported.
  4. Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics.

Explanation

Correct Answer

C:

Correct. Unmanaged scope, dependencies and evidence deadlines can leave significant objectives untested or conclusions unsupported. The described exception is: a late vendor report is accepted without reassessing the audit completion date. 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:

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.

B:

Audit conclusions may lack objectivity when independence is impaired by self-review, incentives or undisclosed conflicts. It protects a different risk than the evidence appropriate to the audit conclusion requirement.

D:

Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. Recurrence here depends on evidence appropriate to the audit conclusion, not this safeguard.

Question 86

During an outsourced-services renewal at a logistics group, the IS auditor learns that a late vendor report is accepted without reassessing the audit completion date. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. What test BEST distinguishes effective control operation from an unsupported assertion?

  1. Inspect the audit work plan, scope approval, issue log, resources and milestone updates; trace deviations to revised procedures.
  2. Inspect engagement declarations, prior responsibilities, incentive arrangements and independent review safeguards before relying on the audit opinion.
  3. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations.
  4. Trace findings to workpapers and confirm severity, root cause, business impact, management responses, ownership and communication to governance.

Explanation

Correct Answer

A:

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 late vendor report is accepted without reassessing the audit completion date. 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 change would not implement evidence appropriate to the audit conclusion.

C:

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. The evidence appropriate to the audit conclusion prerequisite remains unaddressed.

Question 87

During an outsourced-services renewal at a logistics group, the IS auditor learns that a late vendor report is accepted without reassessing the audit completion date. The affected operation supports freight tracking and fleet operations. Delivery commitments and partner data flow through this process. What result would best demonstrate sustained operation of the corrected control?

  1. A validated data lineage and repeatable queries yield matching totals and demonstrably detect seeded or known anomalies.
  2. Approved scope and change logs show assigned owners, realistic milestones and completed evidence gates for material objectives.
  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. 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 a late vendor report is accepted without reassessing the audit completion date. 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.

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 88

During a routine controls assessment at a regional hospital, the IS auditor learns that a sample of approved invoices excludes transactions handled by the weekend batch. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. 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. Audit resources may fail to address the systems and exposures most material to organizational objectives.
  3. Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations.
  4. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population.

Explanation

Correct Answer

D:

Correct. Biased or incomplete samples can produce unsupported conclusions about how a control operates across the actual population. The described exception is: a sample of approved invoices excludes transactions handled by the weekend batch. 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:

Faulty extraction logic or incomplete data can hide exceptions while giving false confidence in audit analytics. Acceptance here depends on observing evidence appropriate to the audit conclusion, not only that test.

B:

Audit resources may fail to address the systems and exposures most material to organizational objectives. It does not establish the requested evidence appropriate to the audit conclusion outcome.

C:

Decision makers may misjudge material exposure if reporting lacks supported facts, criteria, impact, agreed actions or limitations. The relevant success criterion is evidence appropriate to the audit conclusion; this measures a different function.

Question 89

During a routine controls assessment at a regional hospital, the IS auditor learns that a sample of approved invoices excludes transactions handled by the weekend batch. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. Which substantive or control test most directly addresses the observation?

  1. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations.
  2. Reconcile input totals, inspect extraction and transformation logic, test boundary cases and independently reproduce selected exceptions.
  3. Inspect engagement review trails, methodology approvals, quality review outcomes and corrective actions for recurring defects.
  4. Reconcile the audit universe with risk assessments, incidents, regulatory changes and business impact, then evaluate documented prioritization.

Explanation

Correct Answer

A:

Correct. Verify the source population against independent totals, select a risk-appropriate sample and document the sampling method and deviations. The procedure directly tests the reported condition that a sample of approved invoices excludes transactions handled by the weekend batch. 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 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.

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 90

During a routine controls assessment at a regional hospital, the IS auditor learns that a sample of approved invoices excludes transactions handled by the weekend batch. The affected operation supports patient-care scheduling and claims processing. Healthcare service continuity and protected records are at stake. What outcome would provide the STRONGEST evidence that the identified gap is resolved?

  1. A finalized report presents evidenced findings, material limitations, accountable actions and timely escalation of unresolved high risks.
  2. An approved risk-ranked audit plan links coverage and resource allocation to the updated risk register and material business services.
  3. A validated data lineage and repeatable queries yield matching totals and demonstrably detect seeded or known anomalies.
  4. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested.

Explanation

Correct Answer

D:

Correct. A reconciled population, reproducible selections and evaluated deviations support a conclusion limited to the population actually tested. This is stronger than a manager's verbal assurance because it can be checked against the observed issue that a sample of approved invoices excludes transactions handled by the weekend batch. 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.