Certified Information Systems Auditor
(CISA) Practice Exam Questions And
Correct Answers (Verified Answers) Plus
Rationales 2025|2026 Q&A | Instant
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1. Which of the following is the PRIMARY objective of an IS audit?
a) To detect fraud
b) To ensure information systems safeguard assets, maintain data
integrity, and operate effectively
c) To evaluate the IT department’s performance
d) To assess employee productivity
Rationale: The IS audit’s main goal is assurance that IT controls
protect assets, maintain integrity, and support organizational goals.
2. During an IS audit, the auditor discovers evidence of a significant
fraud. What should be the auditor’s FIRST action?
, a) Notify the audit committee
b) Follow the organization’s escalation and reporting procedures
c) Contact law enforcement
d) Stop the audit immediately
Rationale: Auditors must adhere to established procedures for
reporting irregularities; immediate escalation follows organizational
policy.
3. The PRIMARY purpose of IT governance is to:
a) Improve operational efficiency
b) Enhance user satisfaction
c) Ensure IT supports and enables business goals
d) Reduce audit findings
Rationale: IT governance aligns IT strategy with business objectives,
ensuring value delivery and risk management.
4. Which of the following best describes the role of an IS auditor in risk
management?
a) Implement controls
b) Own the risk register
c) Evaluate the effectiveness of risk management processes
d) Accept residual risk
Rationale: IS auditors assess, not manage or own, risk; they evaluate
adequacy of risk management processes.
,5. Which of the following provides the best assurance that a control is
effective?
a) Control exists in policy documents
b) Control operates as designed and achieves intended results
c) Management asserts control effectiveness
d) Control has been recently implemented
Rationale: A control is effective only if it consistently functions as
designed and achieves objectives.
6. The MOST important reason to maintain audit trail logs is to:
a) Optimize performance
b) Detect software bugs
c) Reconstruct events and provide accountability
d) Reduce storage usage
Rationale: Audit trails are critical for accountability, incident
analysis, and forensic investigations.
7. Which of the following controls is MOST effective for preventing
unauthorized changes to production programs?
a) User access reviews
b) Segregation of duties between developers and operators
c) Audit logging
d) Periodic penetration tests
Rationale: Separation between development and operations
prevents unauthorized code movement to production.
, 8. An IS auditor reviewing access control to a system should FIRST verify:
a) Existence of an approved access control policy
b) Password complexity rules
c) System logging mechanisms
d) Multifactor authentication usage
Rationale: Policy defines authority, principles, and rules upon which
detailed controls depend.
9. What is the PRIMARY objective of change management?
a) To minimize the number of changes
b) To ensure changes are properly documented
c) To ensure all changes are authorized, tested, and implemented
properly
d) To accelerate deployment
Rationale: Change management ensures authorized, tested, and
approved modifications to prevent disruptions.
10. Which of the following BEST ensures that audit findings are
resolved?
a) Conducting follow-up audits annually
b) Establishing a formal follow-up and tracking process
c) Relying on management to self-report progress
d) Adding findings to risk register only
Rationale: A structured follow-up process ensures accountability and
timely remediation.
(CISA) Practice Exam Questions And
Correct Answers (Verified Answers) Plus
Rationales 2025|2026 Q&A | Instant
Download Pdf
1. Which of the following is the PRIMARY objective of an IS audit?
a) To detect fraud
b) To ensure information systems safeguard assets, maintain data
integrity, and operate effectively
c) To evaluate the IT department’s performance
d) To assess employee productivity
Rationale: The IS audit’s main goal is assurance that IT controls
protect assets, maintain integrity, and support organizational goals.
2. During an IS audit, the auditor discovers evidence of a significant
fraud. What should be the auditor’s FIRST action?
, a) Notify the audit committee
b) Follow the organization’s escalation and reporting procedures
c) Contact law enforcement
d) Stop the audit immediately
Rationale: Auditors must adhere to established procedures for
reporting irregularities; immediate escalation follows organizational
policy.
3. The PRIMARY purpose of IT governance is to:
a) Improve operational efficiency
b) Enhance user satisfaction
c) Ensure IT supports and enables business goals
d) Reduce audit findings
Rationale: IT governance aligns IT strategy with business objectives,
ensuring value delivery and risk management.
4. Which of the following best describes the role of an IS auditor in risk
management?
a) Implement controls
b) Own the risk register
c) Evaluate the effectiveness of risk management processes
d) Accept residual risk
Rationale: IS auditors assess, not manage or own, risk; they evaluate
adequacy of risk management processes.
,5. Which of the following provides the best assurance that a control is
effective?
a) Control exists in policy documents
b) Control operates as designed and achieves intended results
c) Management asserts control effectiveness
d) Control has been recently implemented
Rationale: A control is effective only if it consistently functions as
designed and achieves objectives.
6. The MOST important reason to maintain audit trail logs is to:
a) Optimize performance
b) Detect software bugs
c) Reconstruct events and provide accountability
d) Reduce storage usage
Rationale: Audit trails are critical for accountability, incident
analysis, and forensic investigations.
7. Which of the following controls is MOST effective for preventing
unauthorized changes to production programs?
a) User access reviews
b) Segregation of duties between developers and operators
c) Audit logging
d) Periodic penetration tests
Rationale: Separation between development and operations
prevents unauthorized code movement to production.
, 8. An IS auditor reviewing access control to a system should FIRST verify:
a) Existence of an approved access control policy
b) Password complexity rules
c) System logging mechanisms
d) Multifactor authentication usage
Rationale: Policy defines authority, principles, and rules upon which
detailed controls depend.
9. What is the PRIMARY objective of change management?
a) To minimize the number of changes
b) To ensure changes are properly documented
c) To ensure all changes are authorized, tested, and implemented
properly
d) To accelerate deployment
Rationale: Change management ensures authorized, tested, and
approved modifications to prevent disruptions.
10. Which of the following BEST ensures that audit findings are
resolved?
a) Conducting follow-up audits annually
b) Establishing a formal follow-up and tracking process
c) Relying on management to self-report progress
d) Adding findings to risk register only
Rationale: A structured follow-up process ensures accountability and
timely remediation.
