CERTIFIED INFORMATION SYSTEMS
AUDITOR (CISA) EXAM PREP 2026–2027
Featuring Practice Questions, Audit Review &
Verified Answers
1. An IS auditor is planning an audit of a new financial system. Which of the following
should be the auditor's FIRST step?
A. Develop audit procedures
B. Identify key controls
C. Perform a risk assessment
D. Document the findings
C. Perform a risk assessment
2. Which of the following is the PRIMARY purpose of an IS audit charter?
A. To define the scope of the audit
B. To authorize the audit function and define its responsibilities
C. To identify audit objectives
D. To establish audit procedures
B. To authorize the audit function and define its responsibilities
3. An IS auditor is evaluating the risk-based audit approach. Which of the following is
the MOST important factor in determining audit priorities?
A. Management's preferences
B. The cost of the audit
C. The potential impact on business objectives
D. The auditor's expertise
C. The potential impact on business objectives
4. Which sampling technique is MOST appropriate when the auditor expects a low error
rate?
A. Discovery sampling
, B. Attribute sampling
C. Stop-or-go sampling
D. Variable sampling
C. Stop-or-go sampling
5. An IS auditor is reviewing the audit evidence. Which of the following types of
evidence is the MOST reliable?
A. Oral representations from management
B. Documents generated by the auditee
C. Independent external confirmations
D. Internal audit reports
C. Independent external confirmations
6. Which of the following is a characteristic of a risk-based audit approach?
A. Focusing on all controls equally
B. Prioritizing high-risk areas
C. Ensuring complete audit coverage
D. Minimizing audit costs
B. Prioritizing high-risk areas
7. An IS auditor is developing a control objective for an audit. Which framework would
be MOST appropriate to reference?
A. ISO 27001
B. COBIT
C. ITIL
D. TOGAF
B. COBIT
8. Which of the following is the MOST important consideration when selecting audit
procedures?
A. The cost of the procedure
B. The auditor's familiarity with the procedure
C. The reliability of the evidence
D. The time required to perform the procedure
C. The reliability of the evidence
9. An IS auditor is performing a compliance test. What is the purpose of this test?
A. To determine the accuracy of financial data
, B. To verify that controls are operating as intended
C. To identify system vulnerabilities
D. To assess the competence of staff
B. To verify that controls are operating as intended
10. Which of the following is a key element of the audit planning phase?
A. Performing substantive tests
B. Reporting audit findings
C. Defining audit scope and objectives
D. Issuing audit recommendations
C. Defining audit scope and objectives
11. An IS auditor is conducting a post-implementation review. What is the PRIMARY
objective of this review?
A. To evaluate the project management process
B. To ensure the system meets business requirements
C. To determine if the system was delivered on budget
D. To assess the technical performance of the system
B. To ensure the system meets business requirements
12. Which of the following is an example of detective control?
A. Access control lists
B. Audit trails
C. Segregation of duties
D. Data encryption
B. Audit trails
13. An IS auditor is reviewing the audit evidence and finds that evidence is not sufficient.
What should the auditor do?
A. Issue a qualified opinion
B. Perform additional testing
C. Accept the evidence as is
D. Report the issue to management
B. Perform additional testing
14. Which of the following is the BEST approach for an IS auditor to maintain
independence and objectivity?
A. Reporting to the audit committee
, B. Reporting to the CFO
C. Reporting to the CEO
D. Reporting to the IT director
A. Reporting to the audit committee
15. An IS auditor is performing a substantive test. What is the purpose of this test?
A. To verify the effectiveness of controls
B. To validate the accuracy of data
C. To assess the design of controls
D. To identify control weaknesses
B. To validate the accuracy of data
16. Which of the following is MOST critical when developing an audit program?
A. Ensuring it is approved by management
B. Aligning it with audit objectives
C. Including all possible audit procedures
D. Minimizing the time required
B. Aligning it with audit objectives
17. An IS auditor is evaluating the results of an attribute sampling test. Which of the
following factors would cause the auditor to increase the sample size?
A. Lower expected error rate
B. Higher tolerable error rate
C. Lower confidence level
D. Higher confidence level
D. Higher confidence level
18. Which of the following is the PRIMARY role of the audit committee regarding IS
audits?
A. To approve audit budgets
B. To oversee the audit function
C. To perform IS audits
D. To implement audit recommendations
B. To oversee the audit function
19. An IS auditor is documenting audit findings. Which of the following elements should
be included in the audit report?
A. Only material findings
AUDITOR (CISA) EXAM PREP 2026–2027
Featuring Practice Questions, Audit Review &
Verified Answers
1. An IS auditor is planning an audit of a new financial system. Which of the following
should be the auditor's FIRST step?
A. Develop audit procedures
B. Identify key controls
C. Perform a risk assessment
D. Document the findings
C. Perform a risk assessment
2. Which of the following is the PRIMARY purpose of an IS audit charter?
A. To define the scope of the audit
B. To authorize the audit function and define its responsibilities
C. To identify audit objectives
D. To establish audit procedures
B. To authorize the audit function and define its responsibilities
3. An IS auditor is evaluating the risk-based audit approach. Which of the following is
the MOST important factor in determining audit priorities?
A. Management's preferences
B. The cost of the audit
C. The potential impact on business objectives
D. The auditor's expertise
C. The potential impact on business objectives
4. Which sampling technique is MOST appropriate when the auditor expects a low error
rate?
A. Discovery sampling
, B. Attribute sampling
C. Stop-or-go sampling
D. Variable sampling
C. Stop-or-go sampling
5. An IS auditor is reviewing the audit evidence. Which of the following types of
evidence is the MOST reliable?
A. Oral representations from management
B. Documents generated by the auditee
C. Independent external confirmations
D. Internal audit reports
C. Independent external confirmations
6. Which of the following is a characteristic of a risk-based audit approach?
A. Focusing on all controls equally
B. Prioritizing high-risk areas
C. Ensuring complete audit coverage
D. Minimizing audit costs
B. Prioritizing high-risk areas
7. An IS auditor is developing a control objective for an audit. Which framework would
be MOST appropriate to reference?
A. ISO 27001
B. COBIT
C. ITIL
D. TOGAF
B. COBIT
8. Which of the following is the MOST important consideration when selecting audit
procedures?
A. The cost of the procedure
B. The auditor's familiarity with the procedure
C. The reliability of the evidence
D. The time required to perform the procedure
C. The reliability of the evidence
9. An IS auditor is performing a compliance test. What is the purpose of this test?
A. To determine the accuracy of financial data
, B. To verify that controls are operating as intended
C. To identify system vulnerabilities
D. To assess the competence of staff
B. To verify that controls are operating as intended
10. Which of the following is a key element of the audit planning phase?
A. Performing substantive tests
B. Reporting audit findings
C. Defining audit scope and objectives
D. Issuing audit recommendations
C. Defining audit scope and objectives
11. An IS auditor is conducting a post-implementation review. What is the PRIMARY
objective of this review?
A. To evaluate the project management process
B. To ensure the system meets business requirements
C. To determine if the system was delivered on budget
D. To assess the technical performance of the system
B. To ensure the system meets business requirements
12. Which of the following is an example of detective control?
A. Access control lists
B. Audit trails
C. Segregation of duties
D. Data encryption
B. Audit trails
13. An IS auditor is reviewing the audit evidence and finds that evidence is not sufficient.
What should the auditor do?
A. Issue a qualified opinion
B. Perform additional testing
C. Accept the evidence as is
D. Report the issue to management
B. Perform additional testing
14. Which of the following is the BEST approach for an IS auditor to maintain
independence and objectivity?
A. Reporting to the audit committee
, B. Reporting to the CFO
C. Reporting to the CEO
D. Reporting to the IT director
A. Reporting to the audit committee
15. An IS auditor is performing a substantive test. What is the purpose of this test?
A. To verify the effectiveness of controls
B. To validate the accuracy of data
C. To assess the design of controls
D. To identify control weaknesses
B. To validate the accuracy of data
16. Which of the following is MOST critical when developing an audit program?
A. Ensuring it is approved by management
B. Aligning it with audit objectives
C. Including all possible audit procedures
D. Minimizing the time required
B. Aligning it with audit objectives
17. An IS auditor is evaluating the results of an attribute sampling test. Which of the
following factors would cause the auditor to increase the sample size?
A. Lower expected error rate
B. Higher tolerable error rate
C. Lower confidence level
D. Higher confidence level
D. Higher confidence level
18. Which of the following is the PRIMARY role of the audit committee regarding IS
audits?
A. To approve audit budgets
B. To oversee the audit function
C. To perform IS audits
D. To implement audit recommendations
B. To oversee the audit function
19. An IS auditor is documenting audit findings. Which of the following elements should
be included in the audit report?
A. Only material findings
