CISA Questions (1-100) Latest Update with Certified Solutions

CISA Questions (1-100) Latest Update with Certified Solutions A PRIMARY benefit derived for an organization employing control self-assessment (CSA) techniques is that it: Select an answer: A. can identify high-risk areas that might need a detailed review later. B. allows IS auditors to independently assess risk. C. can be used as a replacement for traditional audits. D. allows management to relinquish responsibility for control. CORRECT A. Control self- assessment (CSA) is predicated on the review of high-risk areas that either need immediate attention or may require a more thorough review at a later date. B. CSA requires the involvement of IS auditors and line management. What occurs is that the internal audit function shifts some of the control monitoring responsibilities to the functional areas. C. CSA is not a replacement for traditional audits. CSA is not intended to replace audit's responsibilities, but to enhance them. D. CSA does not allow management to relinquish its responsibility for control. A substantive test to verify that tape library inventory records are accurate is: Select an answer: A. determining whether bar code readers are installed. B. determining whether the movement of tapes is authorized. C. conducting a physical count of the tape inventory. D. checking whether receipts and issues of tapes are accurately recorded. A. Determining whether bar code readers are installed is a compliance test. B. Determining whether the movement of tapes is authorized is a compliance test. CORRECT C. A substantive test includes gathering evidence to evaluate the integrity (i.e., the completeness, accuracy or validity) of individual transactions, data or other information. Conducting a physical count of the tape inventory is a substantive test. D. Checking whether receipts and issues of tapes are accurately recorded is a compliance test. After initial investigation, an IS auditor has reasons to believe that fraud may be present. The IS auditor should: Select an answer: