CISA Certified Information Systems Auditor
Examination: Advanced Practice Question
Bank v2.0 a well detailed practice exam
2025/2026 graded A+ well written !!! 150
Multiple-Choice Questions Aligned with
the 2024–2029 CISA Exam Content Outline
DOMAIN 1: INFORMATION SYSTEMS AUDITING PROCESS (18%)
Questions 1–27
Question 1
An IS auditor is planning an audit of a multinational financial services organization. The auditor
has limited time and resources. Which of the following is the MOST important factor in
determining the audit scope?
A. The preferences of senior management
B. The results of a comprehensive risk assessment
C. The audit budget and available resources
D. The findings from the previous year's audit
Correct Answer: B
Rationale: A risk-based approach is fundamental to IS auditing. The audit scope should be
determined by the results of a risk assessment that identifies areas of highest risk to the
organization. Management preferences (A) should not drive scope. Budget and resources (C) are
,constraints, not drivers. Previous findings (D) are relevant but should not be the sole
determinant.
Question 2
During the execution of an audit, the IS auditor identifies that management has implemented
compensating controls for a missing primary control. What should the auditor do NEXT?
A. Accept the compensating controls without further testing
B. Test the compensating controls to determine if they adequately mitigate the risk
C. Report the missing primary control as a finding
D. Recommend immediate implementation of the primary control
Correct Answer: B
Rationale: When compensating controls are implemented, the auditor must test them to
determine whether they adequately mitigate the risk. Accepting without testing (A) violates
professional standards. Reporting as a finding (C) is premature without evaluating the
compensating controls. Recommending immediate implementation (D) may not be necessary if
compensating controls are effective.
Question 3
Which of the following is the PRIMARY purpose of the ISACA Code of Professional Ethics?
A. To provide detailed audit procedures
B. To establish standards for audit report formatting
C. To guide the professional conduct of IS auditors
D. To define the scope of IS auditing
Correct Answer: C
Rationale: The ISACA Code of Professional Ethics provides guidance on the professional conduct
expected of IS auditors, including integrity, objectivity, confidentiality, and professional
competence. It does not provide detailed procedures (A), report formatting standards (B), or
define audit scope (D).
Question 4
,An IS auditor is using data analytics to analyze a large population of transactions. Which of the
following is the GREATEST risk associated with relying solely on data analytics?
A. Data analytics is too time-consuming
B. Data analytics may miss anomalies that require professional judgment
C. Data analytics requires specialized software
D. Data analytics cannot be used for compliance testing
Correct Answer: B
Rationale: While data analytics is a powerful tool, it cannot replace professional judgment.
Anomalies may be missed or misinterpreted without auditor expertise. Time consumption (A)
and software requirements (C) are operational concerns. Data analytics can be used for
compliance testing (D).
Question 5
An IS auditor is evaluating the audit evidence collected during an engagement. Which of the
following types of evidence is generally considered the MOST reliable?
A. Evidence obtained through inquiry of management
B. Evidence obtained through observation of processes
C. Evidence obtained directly by the auditor through independent testing
D. Evidence provided by the internal audit department
Correct Answer: C
Rationale: Evidence obtained directly by the auditor through independent testing is generally
more reliable than evidence obtained from others. Inquiry (A) is the least reliable form of
evidence. Observation (B) provides evidence only at a point in time. Internal audit evidence (D)
is less independent.
Question 6
Which of the following sampling methods is MOST appropriate when the auditor expects a very
low error rate but wants to detect at least one occurrence of a critical error?
A. Attribute sampling
B. Variable sampling
C. Discovery sampling
D. Stratified sampling
, Correct Answer: C
Rationale: Discovery sampling is specifically designed to detect at least one occurrence of an
error or deviation when the expected error rate is very low. Attribute sampling (A) is used to
estimate the rate of occurrence. Variable sampling (B) is used for numerical values. Stratified
sampling (D) divides populations into subgroups.
Question 7
An IS auditor is reviewing the audit work papers. Which of the following is the MOST important
characteristic of well-prepared work papers?
A. They are concise and brief
B. They are organized and cross-referenced
C. They clearly document the audit procedures performed, evidence obtained, and conclusions
reached
D. They are written in a formal, legal style
Correct Answer: C
Rationale: Work papers must clearly document the audit procedures performed, evidence
obtained, and conclusions reached to support the audit opinion. Conciseness (A) is secondary to
completeness. Organization (B) is important but not the primary characteristic. Formal style (D)
is not required.
Question 8
An IS auditor is performing a post-implementation review of a new financial system. What is the
PRIMARY objective of this review?
A. To evaluate the performance of the project team
B. To determine whether the system meets business requirements and delivers expected
benefits
C. To identify cost overruns during implementation
D. To select vendors for future projects
Correct Answer: B
Rationale: The primary objective of a post-implementation review is to determine whether the
system meets business requirements and delivers the expected benefits. Project team
Examination: Advanced Practice Question
Bank v2.0 a well detailed practice exam
2025/2026 graded A+ well written !!! 150
Multiple-Choice Questions Aligned with
the 2024–2029 CISA Exam Content Outline
DOMAIN 1: INFORMATION SYSTEMS AUDITING PROCESS (18%)
Questions 1–27
Question 1
An IS auditor is planning an audit of a multinational financial services organization. The auditor
has limited time and resources. Which of the following is the MOST important factor in
determining the audit scope?
A. The preferences of senior management
B. The results of a comprehensive risk assessment
C. The audit budget and available resources
D. The findings from the previous year's audit
Correct Answer: B
Rationale: A risk-based approach is fundamental to IS auditing. The audit scope should be
determined by the results of a risk assessment that identifies areas of highest risk to the
organization. Management preferences (A) should not drive scope. Budget and resources (C) are
,constraints, not drivers. Previous findings (D) are relevant but should not be the sole
determinant.
Question 2
During the execution of an audit, the IS auditor identifies that management has implemented
compensating controls for a missing primary control. What should the auditor do NEXT?
A. Accept the compensating controls without further testing
B. Test the compensating controls to determine if they adequately mitigate the risk
C. Report the missing primary control as a finding
D. Recommend immediate implementation of the primary control
Correct Answer: B
Rationale: When compensating controls are implemented, the auditor must test them to
determine whether they adequately mitigate the risk. Accepting without testing (A) violates
professional standards. Reporting as a finding (C) is premature without evaluating the
compensating controls. Recommending immediate implementation (D) may not be necessary if
compensating controls are effective.
Question 3
Which of the following is the PRIMARY purpose of the ISACA Code of Professional Ethics?
A. To provide detailed audit procedures
B. To establish standards for audit report formatting
C. To guide the professional conduct of IS auditors
D. To define the scope of IS auditing
Correct Answer: C
Rationale: The ISACA Code of Professional Ethics provides guidance on the professional conduct
expected of IS auditors, including integrity, objectivity, confidentiality, and professional
competence. It does not provide detailed procedures (A), report formatting standards (B), or
define audit scope (D).
Question 4
,An IS auditor is using data analytics to analyze a large population of transactions. Which of the
following is the GREATEST risk associated with relying solely on data analytics?
A. Data analytics is too time-consuming
B. Data analytics may miss anomalies that require professional judgment
C. Data analytics requires specialized software
D. Data analytics cannot be used for compliance testing
Correct Answer: B
Rationale: While data analytics is a powerful tool, it cannot replace professional judgment.
Anomalies may be missed or misinterpreted without auditor expertise. Time consumption (A)
and software requirements (C) are operational concerns. Data analytics can be used for
compliance testing (D).
Question 5
An IS auditor is evaluating the audit evidence collected during an engagement. Which of the
following types of evidence is generally considered the MOST reliable?
A. Evidence obtained through inquiry of management
B. Evidence obtained through observation of processes
C. Evidence obtained directly by the auditor through independent testing
D. Evidence provided by the internal audit department
Correct Answer: C
Rationale: Evidence obtained directly by the auditor through independent testing is generally
more reliable than evidence obtained from others. Inquiry (A) is the least reliable form of
evidence. Observation (B) provides evidence only at a point in time. Internal audit evidence (D)
is less independent.
Question 6
Which of the following sampling methods is MOST appropriate when the auditor expects a very
low error rate but wants to detect at least one occurrence of a critical error?
A. Attribute sampling
B. Variable sampling
C. Discovery sampling
D. Stratified sampling
, Correct Answer: C
Rationale: Discovery sampling is specifically designed to detect at least one occurrence of an
error or deviation when the expected error rate is very low. Attribute sampling (A) is used to
estimate the rate of occurrence. Variable sampling (B) is used for numerical values. Stratified
sampling (D) divides populations into subgroups.
Question 7
An IS auditor is reviewing the audit work papers. Which of the following is the MOST important
characteristic of well-prepared work papers?
A. They are concise and brief
B. They are organized and cross-referenced
C. They clearly document the audit procedures performed, evidence obtained, and conclusions
reached
D. They are written in a formal, legal style
Correct Answer: C
Rationale: Work papers must clearly document the audit procedures performed, evidence
obtained, and conclusions reached to support the audit opinion. Conciseness (A) is secondary to
completeness. Organization (B) is important but not the primary characteristic. Formal style (D)
is not required.
Question 8
An IS auditor is performing a post-implementation review of a new financial system. What is the
PRIMARY objective of this review?
A. To evaluate the performance of the project team
B. To determine whether the system meets business requirements and delivers expected
benefits
C. To identify cost overruns during implementation
D. To select vendors for future projects
Correct Answer: B
Rationale: The primary objective of a post-implementation review is to determine whether the
system meets business requirements and delivers the expected benefits. Project team
