CISA
CERTIFIED INFORMATION SYSTEMS AUDITOR
2026–2027 ADVANCED PRACTICE EXAM
200 Original Practice Questions • Answers • Detailed Rationales
Format 200 challenging multiple-choice practice
questions
Includes Correct answers and detailed rationales
Focus Advanced certification preparation and
scenario-based application
Edition 2026–2027 independent practice edition
,Topics Covered
• IT governance and management
• Information systems audit process
• IT risk management
• Systems acquisition and development
• IT operations and service management
• Protection of information assets
• Business continuity and disaster recovery
• Advanced audit scenarios
,1. The primary purpose of an information systems audit is to:
• Provide independent assurance and advice regarding controls, risk, and governance
• Replace management
• Guarantee that no cyberattack can occur
• Eliminate all business risk
Answer: Provide independent assurance and advice regarding controls, risk, and
governance
Rationale: IS auditing evaluates whether governance, risk management, and controls
support organizational objectives.
2. An auditor discovers that a critical application lacks adequate access controls.
The auditor should first:
• Assess the risk and determine the impact of the control weakness
• Immediately delete the application
• Ignore it if users are trusted
• Rewrite the entire system personally
Answer: Assess the risk and determine the impact of the control weakness
Rationale: Audit findings should be evaluated based on risk, impact, likelihood, and
applicable control requirements.
3. The strongest evidence of successful disaster recovery capability is generally:
• Documented results from a properly designed and executed recovery test
• A manager's verbal assurance
• An outdated policy
• A vendor advertisement
Answer: Documented results from a properly designed and executed recovery test
, Rationale: Testing provides evidence that recovery procedures can work under defined
conditions.
4. Separation of duties is primarily intended to:
• Reduce the risk that one individual can perform and conceal unauthorized actions
• Increase administrative privileges
• Eliminate all errors
• Speed up every process
Answer: Reduce the risk that one individual can perform and conceal unauthorized
actions
Rationale: Separating incompatible responsibilities reduces opportunities for fraud and
unauthorized activity.
5. An auditor should prioritize a finding involving a system that processes critical
financial transactions because:
• The potential business impact and risk may be significant
• Financial systems never require audits
• Critical systems have no risks
• All findings have identical priority
Answer: The potential business impact and risk may be significant
Rationale: Audit priorities should reflect the significance of risk and potential impact on
organizational objectives.
6. In a challenging certification scenario, the primary purpose of an information
systems audit is to:
• Provide independent assurance and advice regarding controls, risk, and governance
• Replace management
CERTIFIED INFORMATION SYSTEMS AUDITOR
2026–2027 ADVANCED PRACTICE EXAM
200 Original Practice Questions • Answers • Detailed Rationales
Format 200 challenging multiple-choice practice
questions
Includes Correct answers and detailed rationales
Focus Advanced certification preparation and
scenario-based application
Edition 2026–2027 independent practice edition
,Topics Covered
• IT governance and management
• Information systems audit process
• IT risk management
• Systems acquisition and development
• IT operations and service management
• Protection of information assets
• Business continuity and disaster recovery
• Advanced audit scenarios
,1. The primary purpose of an information systems audit is to:
• Provide independent assurance and advice regarding controls, risk, and governance
• Replace management
• Guarantee that no cyberattack can occur
• Eliminate all business risk
Answer: Provide independent assurance and advice regarding controls, risk, and
governance
Rationale: IS auditing evaluates whether governance, risk management, and controls
support organizational objectives.
2. An auditor discovers that a critical application lacks adequate access controls.
The auditor should first:
• Assess the risk and determine the impact of the control weakness
• Immediately delete the application
• Ignore it if users are trusted
• Rewrite the entire system personally
Answer: Assess the risk and determine the impact of the control weakness
Rationale: Audit findings should be evaluated based on risk, impact, likelihood, and
applicable control requirements.
3. The strongest evidence of successful disaster recovery capability is generally:
• Documented results from a properly designed and executed recovery test
• A manager's verbal assurance
• An outdated policy
• A vendor advertisement
Answer: Documented results from a properly designed and executed recovery test
, Rationale: Testing provides evidence that recovery procedures can work under defined
conditions.
4. Separation of duties is primarily intended to:
• Reduce the risk that one individual can perform and conceal unauthorized actions
• Increase administrative privileges
• Eliminate all errors
• Speed up every process
Answer: Reduce the risk that one individual can perform and conceal unauthorized
actions
Rationale: Separating incompatible responsibilities reduces opportunities for fraud and
unauthorized activity.
5. An auditor should prioritize a finding involving a system that processes critical
financial transactions because:
• The potential business impact and risk may be significant
• Financial systems never require audits
• Critical systems have no risks
• All findings have identical priority
Answer: The potential business impact and risk may be significant
Rationale: Audit priorities should reflect the significance of risk and potential impact on
organizational objectives.
6. In a challenging certification scenario, the primary purpose of an information
systems audit is to:
• Provide independent assurance and advice regarding controls, risk, and governance
• Replace management
