CISA Exam Questions (Information Systems
Auditing Process).
When evaluating the collective effect of preventive, detective and corrective controls
within a process, an IS auditor should be aware of which of the following?
A. The point at which controls are exercised as data flow through the system
B. Only preventive and detective controls are relevant
C. Corrective controls are regarded as compensating
D. Classification allows an IS auditor to determine which controls are missing - Correct
Answer A.
An IS auditor who has discovered unauthorized transactions during a review of electronic
data interchange (EDI) transactions is likely to recommend improving the:
A. EDI trading partner agreements.
B. physical controls for terminals.
C. authentication techniques for sending and receiving messages.
D. program change control procedures. - Correct Answer C.
Which of the following is an attribute of the control self-assessment approach?
A. Broad stakeholder involvement
B. Auditors are the primary control analysts
C. Limited employee participation
D. Policy driven - Correct Answer A.
A company has recently upgraded its purchase system to incorporate electronic data
interchange (EDI) transmissions. Which of the following controls should be implemented
in the EDI interface to provide for efficient data mapping?
A. Key verification
B. One-for-one checking
C. Manual recalculations
D. Functional acknowledgements - Correct Answer D.
, When developing a risk-based audit strategy, an IS auditor should conduct a risk
assessment to ensure that:
A. controls needed to mitigate risk are in place.
B. vulnerabilities and threats are identified.
C. audit risk is considered.
D. a gap analysis is appropriate. - Correct Answer B.
A PRIMARY benefit derived for an organization employing control self-assessment
techniques is that it:
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 Answer A.
In planning an IS audit, the MOST critical step is the identification of the:
A. areas of significant risk.
B. skill sets of the audit staff.
C. test steps in the audit.
D. time allotted for the audit. - Correct Answer A.
Which of the following represents the GREATEST potential risk in an electronic data
interchange (EDI) environment?
A. Lack of transaction authorizations
B. Loss or duplication of EDI transmissions
C. Transmission delay
D. Deletion or manipulation of transactions prior to or after establishment of application
controls - Correct Answer A.
Which of the following controls would an IS auditor look for in an environment where
duties cannot be appropriately segregated?
A. Overlapping controls
Auditing Process).
When evaluating the collective effect of preventive, detective and corrective controls
within a process, an IS auditor should be aware of which of the following?
A. The point at which controls are exercised as data flow through the system
B. Only preventive and detective controls are relevant
C. Corrective controls are regarded as compensating
D. Classification allows an IS auditor to determine which controls are missing - Correct
Answer A.
An IS auditor who has discovered unauthorized transactions during a review of electronic
data interchange (EDI) transactions is likely to recommend improving the:
A. EDI trading partner agreements.
B. physical controls for terminals.
C. authentication techniques for sending and receiving messages.
D. program change control procedures. - Correct Answer C.
Which of the following is an attribute of the control self-assessment approach?
A. Broad stakeholder involvement
B. Auditors are the primary control analysts
C. Limited employee participation
D. Policy driven - Correct Answer A.
A company has recently upgraded its purchase system to incorporate electronic data
interchange (EDI) transmissions. Which of the following controls should be implemented
in the EDI interface to provide for efficient data mapping?
A. Key verification
B. One-for-one checking
C. Manual recalculations
D. Functional acknowledgements - Correct Answer D.
, When developing a risk-based audit strategy, an IS auditor should conduct a risk
assessment to ensure that:
A. controls needed to mitigate risk are in place.
B. vulnerabilities and threats are identified.
C. audit risk is considered.
D. a gap analysis is appropriate. - Correct Answer B.
A PRIMARY benefit derived for an organization employing control self-assessment
techniques is that it:
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 Answer A.
In planning an IS audit, the MOST critical step is the identification of the:
A. areas of significant risk.
B. skill sets of the audit staff.
C. test steps in the audit.
D. time allotted for the audit. - Correct Answer A.
Which of the following represents the GREATEST potential risk in an electronic data
interchange (EDI) environment?
A. Lack of transaction authorizations
B. Loss or duplication of EDI transmissions
C. Transmission delay
D. Deletion or manipulation of transactions prior to or after establishment of application
controls - Correct Answer A.
Which of the following controls would an IS auditor look for in an environment where
duties cannot be appropriately segregated?
A. Overlapping controls
