CISA Questions (1-100), CISA Questions (101-200), CISA
Questions 201 - 300, CISA Questions (301 - 400), CISA
Questions (401 - 500), CISA Questions (501 - 600), CISA
Questions (601-700), CISA Questions (701-800), CISA
Questions (801 - 900), CISA Quest... ACTUAL QUESTIONS AND
VERIFIED ANSWERS
TheBinternalBauditBdepartmentBhasBwrittenBsomeBscriptsBthatBareBusedBforBcontinuousBauditingBofB
someBinformationBsystems.BTheBITBdepartmentBhasBaskedBforBcopiesBofBtheBscriptsBsoBthatBtheyBca
nBuseBthemBforBsettingBupBaBcontinuousBmonitoringBprocessBonBkeyBsystems.BWouldBsharingBthese
BscriptsBwithBITBaffectBtheBabilityBofBtheBISBauditorsBtoBindependentlyBandBobjectivelyBauditBtheBITBf
unction?
SelectBanBanswer:
A.B
SharingBtheBscriptsBisBnotBpermittedBbecauseBitBwouldBgiveBITBtheBabilityBtoBpre-
auditBsystemsBandBavoidBanBaccurate,BcomprehensiveBaudit.
B.B
SharingBtheBscriptsBisBrequiredBbecauseBITBmustBhaveBtheBabilityBtoBreviewBallBprogramsBandBsoftw
areBthatBrunsBonBISBsystemsBregardlessBofBauditBindependence.
C.B
SharingBtheBscriptsBisBpermissibleBasBlongBasBITBrecognizesBthatBauditsBmayBstillBbeBconductedBinBar
easBnotBcoveredBinBtheBscripts.
D.B
,SharingBtheBscriptsBisBnotBpermittedBbecauseBitBwouldBmeanBthatBtheB-BCORRECTBANSWER-
A.BTheBabilityBofBITBtoBcontinuouslyBmonitorBandBaddressBanyBissuesBonBITBsystemsBwouldBnotBaffec
tBtheBabilityBofBISBauditBtoBperformBaBcomprehensiveBaudit.
B.BSharingBtheBscriptsBmayBbeBrequiredBbyBpolicyBforBtheBsakeBofBqualityBassuranceBandBconfigurati
onBmanagement,BbutBthatBwouldBnotBimpairBtheBabilityBtoBaudit.
CORRECTBC.BISBauditBcanBstillBreviewBallBaspectsBofBtheBsystems.BTheyBmayBnotBbeBableBtoBreviewBt
heBeffectivenessBofBtheBscriptsBthemselves,BbutBtheyBcanBstillBauditBtheBsystems.
D.BAnBauditBofBanBISBsystemBwouldBencompassBmoreBthanBjustBtheBcontrolsBcoveredBinBtheBscripts.
AnBauditBcharterBshould:
A.B
beBdynamicBandBchangeBtoBcoincideBwithBtheBchangingBnatureBofBtechnologyBandBtheBauditBprofes
sion.
B.B
clearlyBstateBauditBobjectivesBfor,BandBtheBdelegationBof,BauthorityBtoBtheBmaintenanceBandBrevie
wBofBinternalBcontrols.
C.B
documentBtheBauditBproceduresBdesignedBtoBachieveBtheBplannedBauditBobjectives.
D.B
outlineBtheBoverallBauthority,BscopeBandBresponsibilitiesBofBtheBauditBfunction.B-
BCORRECTBANSWER-
A.BTheBauditBcharterBshouldBnotBbeBsubjectBtoBchangesBinBtechnologyBandBshouldBnotBsignificantlyB
changeBoverBtime.BTheBcharterBshouldBbeBapprovedBatBtheBhighestBlevelBofBmanagement.
,B.BAnBauditBcharterBwillBstateBtheBauthorityBandBreportingBrequirementsBforBtheBauditBbutBnotBtheB
detailsBofBmaintenanceBofBinternalBcontrols.
C.BAnBauditBcharterBwouldBnotBbeBatBaBdetailedBlevelBand,Btherefore,BwouldBnotBincludeBspecificBau
ditBobjectivesBorBprocedures.
CORRECTBD.BAnBauditBcharterBshouldBstateBmanagement'sBobjectivesBforBandBdelegationBofBautho
rityBtoBISBauditors.
TheBPRIMARYBadvantageBofBaBcontinuousBauditBapproachBisBthatBit:
SelectBanBanswer:
A.B
doesBnotBrequireBanBISBauditorBtoBcollectBevidenceBonBsystemBreliabilityBwhileBprocessingBisBtakingB
place.
B.B
allowsBtheBISBauditorBtoBreviewBandBfollowBupBonBauditBissuesBinBaBtimelyBmanner.
C.B
placesBtheBresponsibilityBforBenforcementBandBmonitoringBofBcontrolsBonBtheBsecurityBdepartmen
tBinsteadBofBaudit.
D.B
simplifiesBtheBextractionBandBcorrelationBofBdataBfromBmultipleBandBcomplexBsystems.B-
BCORRECTBANSWER-
A.BTheBcontinuousBauditBapproachBoftenBdoesBrequireBanBISBauditorBtoBcollectBevidenceBonBsystem
BreliabilityBwhileBprocessingBisBtakingBplace.
, CORRECTBB.BContinuousBauditBallowsBauditBandBresponseBtoBauditBissuesBinBaBtimelyBmannerBbeca
useBauditBfindingsBareBgatheredBinBnearBrealBtime.
C.BResponsibilityBforBenforcementBandBmonitoringBofBcontrolsBisBprimarilyBtheBresponsibilityBofBm
anagement.
D.BTheBuseBofBcontinuousBauditBisBnotBbasedBonBtheBcomplexityBorBnumberBofBsystemsBbeingBmoni
tored.
ABPRIMARYBbenefitBderivedBforBanBorganizationBemployingBcontrolBself-
assessmentB(CSA)BtechniquesBisBthatBit:
SelectBanBanswer:
A.B
canBidentifyBhigh-riskBareasBthatBmightBneedBaBdetailedBreviewBlater.
B.B
allowsBISBauditorsBtoBindependentlyBassessBrisk.
C.B
canBbeBusedBasBaBreplacementBforBtraditionalBaudits.
D.B
allowsBmanagementBtoBrelinquishBresponsibilityBforBcontrol.B-BCORRECTBANSWER-
CORRECTBA.BControlBself-assessmentB(CSA)BisBpredicatedBonBtheBreviewBofBhigh-
riskBareasBthatBeitherBneedBimmediateBattentionBorBmayBrequireBaBmoreBthoroughBreviewBatBaBlate
rBdate.
Questions 201 - 300, CISA Questions (301 - 400), CISA
Questions (401 - 500), CISA Questions (501 - 600), CISA
Questions (601-700), CISA Questions (701-800), CISA
Questions (801 - 900), CISA Quest... ACTUAL QUESTIONS AND
VERIFIED ANSWERS
TheBinternalBauditBdepartmentBhasBwrittenBsomeBscriptsBthatBareBusedBforBcontinuousBauditingBofB
someBinformationBsystems.BTheBITBdepartmentBhasBaskedBforBcopiesBofBtheBscriptsBsoBthatBtheyBca
nBuseBthemBforBsettingBupBaBcontinuousBmonitoringBprocessBonBkeyBsystems.BWouldBsharingBthese
BscriptsBwithBITBaffectBtheBabilityBofBtheBISBauditorsBtoBindependentlyBandBobjectivelyBauditBtheBITBf
unction?
SelectBanBanswer:
A.B
SharingBtheBscriptsBisBnotBpermittedBbecauseBitBwouldBgiveBITBtheBabilityBtoBpre-
auditBsystemsBandBavoidBanBaccurate,BcomprehensiveBaudit.
B.B
SharingBtheBscriptsBisBrequiredBbecauseBITBmustBhaveBtheBabilityBtoBreviewBallBprogramsBandBsoftw
areBthatBrunsBonBISBsystemsBregardlessBofBauditBindependence.
C.B
SharingBtheBscriptsBisBpermissibleBasBlongBasBITBrecognizesBthatBauditsBmayBstillBbeBconductedBinBar
easBnotBcoveredBinBtheBscripts.
D.B
,SharingBtheBscriptsBisBnotBpermittedBbecauseBitBwouldBmeanBthatBtheB-BCORRECTBANSWER-
A.BTheBabilityBofBITBtoBcontinuouslyBmonitorBandBaddressBanyBissuesBonBITBsystemsBwouldBnotBaffec
tBtheBabilityBofBISBauditBtoBperformBaBcomprehensiveBaudit.
B.BSharingBtheBscriptsBmayBbeBrequiredBbyBpolicyBforBtheBsakeBofBqualityBassuranceBandBconfigurati
onBmanagement,BbutBthatBwouldBnotBimpairBtheBabilityBtoBaudit.
CORRECTBC.BISBauditBcanBstillBreviewBallBaspectsBofBtheBsystems.BTheyBmayBnotBbeBableBtoBreviewBt
heBeffectivenessBofBtheBscriptsBthemselves,BbutBtheyBcanBstillBauditBtheBsystems.
D.BAnBauditBofBanBISBsystemBwouldBencompassBmoreBthanBjustBtheBcontrolsBcoveredBinBtheBscripts.
AnBauditBcharterBshould:
A.B
beBdynamicBandBchangeBtoBcoincideBwithBtheBchangingBnatureBofBtechnologyBandBtheBauditBprofes
sion.
B.B
clearlyBstateBauditBobjectivesBfor,BandBtheBdelegationBof,BauthorityBtoBtheBmaintenanceBandBrevie
wBofBinternalBcontrols.
C.B
documentBtheBauditBproceduresBdesignedBtoBachieveBtheBplannedBauditBobjectives.
D.B
outlineBtheBoverallBauthority,BscopeBandBresponsibilitiesBofBtheBauditBfunction.B-
BCORRECTBANSWER-
A.BTheBauditBcharterBshouldBnotBbeBsubjectBtoBchangesBinBtechnologyBandBshouldBnotBsignificantlyB
changeBoverBtime.BTheBcharterBshouldBbeBapprovedBatBtheBhighestBlevelBofBmanagement.
,B.BAnBauditBcharterBwillBstateBtheBauthorityBandBreportingBrequirementsBforBtheBauditBbutBnotBtheB
detailsBofBmaintenanceBofBinternalBcontrols.
C.BAnBauditBcharterBwouldBnotBbeBatBaBdetailedBlevelBand,Btherefore,BwouldBnotBincludeBspecificBau
ditBobjectivesBorBprocedures.
CORRECTBD.BAnBauditBcharterBshouldBstateBmanagement'sBobjectivesBforBandBdelegationBofBautho
rityBtoBISBauditors.
TheBPRIMARYBadvantageBofBaBcontinuousBauditBapproachBisBthatBit:
SelectBanBanswer:
A.B
doesBnotBrequireBanBISBauditorBtoBcollectBevidenceBonBsystemBreliabilityBwhileBprocessingBisBtakingB
place.
B.B
allowsBtheBISBauditorBtoBreviewBandBfollowBupBonBauditBissuesBinBaBtimelyBmanner.
C.B
placesBtheBresponsibilityBforBenforcementBandBmonitoringBofBcontrolsBonBtheBsecurityBdepartmen
tBinsteadBofBaudit.
D.B
simplifiesBtheBextractionBandBcorrelationBofBdataBfromBmultipleBandBcomplexBsystems.B-
BCORRECTBANSWER-
A.BTheBcontinuousBauditBapproachBoftenBdoesBrequireBanBISBauditorBtoBcollectBevidenceBonBsystem
BreliabilityBwhileBprocessingBisBtakingBplace.
, CORRECTBB.BContinuousBauditBallowsBauditBandBresponseBtoBauditBissuesBinBaBtimelyBmannerBbeca
useBauditBfindingsBareBgatheredBinBnearBrealBtime.
C.BResponsibilityBforBenforcementBandBmonitoringBofBcontrolsBisBprimarilyBtheBresponsibilityBofBm
anagement.
D.BTheBuseBofBcontinuousBauditBisBnotBbasedBonBtheBcomplexityBorBnumberBofBsystemsBbeingBmoni
tored.
ABPRIMARYBbenefitBderivedBforBanBorganizationBemployingBcontrolBself-
assessmentB(CSA)BtechniquesBisBthatBit:
SelectBanBanswer:
A.B
canBidentifyBhigh-riskBareasBthatBmightBneedBaBdetailedBreviewBlater.
B.B
allowsBISBauditorsBtoBindependentlyBassessBrisk.
C.B
canBbeBusedBasBaBreplacementBforBtraditionalBaudits.
D.B
allowsBmanagementBtoBrelinquishBresponsibilityBforBcontrol.B-BCORRECTBANSWER-
CORRECTBA.BControlBself-assessmentB(CSA)BisBpredicatedBonBtheBreviewBofBhigh-
riskBareasBthatBeitherBneedBimmediateBattentionBorBmayBrequireBaBmoreBthoroughBreviewBatBaBlate
rBdate.
