CISA EXAM 2 2026 QUESTIONS WITH
SOLUTIONS GRADED A+
◉ Source code. Answer: uncompiled, archive code
◉ Object code. Answer: compiled code that is distributed and put
into production; not able to be read by humans
◉ Inherent risk. Answer: the risk that an error could occur assuming
no compensating control exist
◉ Control risk. Answer: the risk that an error exists that would not
be prevented by internal controls
◉ Detection risk. Answer: the risk that an error exists, but is not
detected. The risk that an IS auditor may use an inadequate test
procedure and conclude that no material error exists when in fact
errors do exist.
◉ Audit risk. Answer: the overall level of risk; the level of risk the
auditor is prepared to accept.
,◉ Compliance testing. Answer: determines if controls are being
applied in a manner that complies with mgmt's policies and
procedures
◉ Substantive testing. Answer: evaluates the integrity of individual
transactions, data, and other information.
◉ Regression testing. Answer: used to retest earlier program abends
that occurred during the initial testing phase.
◉ Sociability testing. Answer: to ensure the application works as
expected in the specified environment where other applications run
concurrently. Includes testing of interfaces with other systems.
◉ Parallel testing. Answer: Feeding test data into two systems and
comparing the results.
◉ White box testing. Answer: test the software's program logic.
◉ Black box testing. Answer: Testing the functional operating
effectiveness without regard to internal program structure.
◉ Redundancy check. Answer: detects transmission errors by
appending calculated bits onto the end of each segment of data.
,◉ Variable sampling. Answer: used to estimate the average or total
value of a population.
◉ Discovery sampling. Answer: used to determine the probability of
finding an attribute in a population.
◉ Attribute sampling. Answer: selecting items from a population
based on a common attribute. Used for compliance testing.
◉ Chapter 2. Answer:
◉ Steering Committee. Answer: Appointed by senior management.
Serves as a general review board for projects and acquisitions... not
involved in routine operations. The committee should include
representatives from senior management, user management, and
the IS department. Escalates issues to senior management.
◉ Request for Proposal (RFP). Answer: A document distributed to
software vendors requesting their submission of a proposal to
develop or provide a software product. RFP should include: Project
Overview, Key Requirements and Constraints, Scope Limitations,
Vendor questionnaire, customer references, demonstrations, etc.
◉ Quality Assurance. Answer: Check to verify policies are followed.
, ◉ Quality Control. Answer: Check to verify free from defects.
◉ Bottom-up approach for policy development. Answer: begins by
defining operational-level requirements and policies which are
derived and implemented as a result of a risk assessment.
◉ Chapter 3. Answer:
◉ OSI Model. Answer: All People Seem To Need Dominos Pizza
◉ Layer 7 - Application layer. Answer: The application layer
interfaces directly to and performs common application services for
the application processes.
◉ Layer 6 - Presentation layer. Answer: The presentation layer
relieves the Application layer of concern regarding syntactical
differences in data representation within the end-user systems.
MIME encoding, data compression, encryption, and similar
manipulation of the presentation of data is done at this layer.
◉ Layer 5 - Session layer. Answer: The session layer provides the
mechanism for managing the dialogue between end-user application
processes (By dialog we mean that whose turn is it to transmit). It
SOLUTIONS GRADED A+
◉ Source code. Answer: uncompiled, archive code
◉ Object code. Answer: compiled code that is distributed and put
into production; not able to be read by humans
◉ Inherent risk. Answer: the risk that an error could occur assuming
no compensating control exist
◉ Control risk. Answer: the risk that an error exists that would not
be prevented by internal controls
◉ Detection risk. Answer: the risk that an error exists, but is not
detected. The risk that an IS auditor may use an inadequate test
procedure and conclude that no material error exists when in fact
errors do exist.
◉ Audit risk. Answer: the overall level of risk; the level of risk the
auditor is prepared to accept.
,◉ Compliance testing. Answer: determines if controls are being
applied in a manner that complies with mgmt's policies and
procedures
◉ Substantive testing. Answer: evaluates the integrity of individual
transactions, data, and other information.
◉ Regression testing. Answer: used to retest earlier program abends
that occurred during the initial testing phase.
◉ Sociability testing. Answer: to ensure the application works as
expected in the specified environment where other applications run
concurrently. Includes testing of interfaces with other systems.
◉ Parallel testing. Answer: Feeding test data into two systems and
comparing the results.
◉ White box testing. Answer: test the software's program logic.
◉ Black box testing. Answer: Testing the functional operating
effectiveness without regard to internal program structure.
◉ Redundancy check. Answer: detects transmission errors by
appending calculated bits onto the end of each segment of data.
,◉ Variable sampling. Answer: used to estimate the average or total
value of a population.
◉ Discovery sampling. Answer: used to determine the probability of
finding an attribute in a population.
◉ Attribute sampling. Answer: selecting items from a population
based on a common attribute. Used for compliance testing.
◉ Chapter 2. Answer:
◉ Steering Committee. Answer: Appointed by senior management.
Serves as a general review board for projects and acquisitions... not
involved in routine operations. The committee should include
representatives from senior management, user management, and
the IS department. Escalates issues to senior management.
◉ Request for Proposal (RFP). Answer: A document distributed to
software vendors requesting their submission of a proposal to
develop or provide a software product. RFP should include: Project
Overview, Key Requirements and Constraints, Scope Limitations,
Vendor questionnaire, customer references, demonstrations, etc.
◉ Quality Assurance. Answer: Check to verify policies are followed.
, ◉ Quality Control. Answer: Check to verify free from defects.
◉ Bottom-up approach for policy development. Answer: begins by
defining operational-level requirements and policies which are
derived and implemented as a result of a risk assessment.
◉ Chapter 3. Answer:
◉ OSI Model. Answer: All People Seem To Need Dominos Pizza
◉ Layer 7 - Application layer. Answer: The application layer
interfaces directly to and performs common application services for
the application processes.
◉ Layer 6 - Presentation layer. Answer: The presentation layer
relieves the Application layer of concern regarding syntactical
differences in data representation within the end-user systems.
MIME encoding, data compression, encryption, and similar
manipulation of the presentation of data is done at this layer.
◉ Layer 5 - Session layer. Answer: The session layer provides the
mechanism for managing the dialogue between end-user application
processes (By dialog we mean that whose turn is it to transmit). It
