CERTIFIED INFORMATION SYSTEMS
AUDITOR (CISA) EXAMINATION
QUESTION AND CORRECT ANSWERS
(VERIFIED ANSWERS) PLUS RATIONALES
2026 Q&A INSTANT DOWNLOAD PDF
1. Which of the following is the PRIMARY objective of an IS audit?
A. Detecting fraud
B. Ensuring compliance with laws
C. Providing assurance that IT controls support business objectives
D. Improving system performance
Rationale: The main purpose of an IS audit is to provide assurance that
information systems and controls align with and support organizational
objectives.
2. Which ISACA standard provides guidance on audit planning?
A. ITAF
B. COBIT
C. COSO
D. IS Auditing Standards
Rationale: IS Auditing Standards issued by ISACA guide auditors on
planning, execution, and reporting.
3. Which risk assessment approach focuses on identifying threats and
vulnerabilities?
A. Business impact analysis
B. Control self-assessment
C. Threat-based risk assessment
, D. Compliance assessment
Rationale: Threat-based assessments analyze risks by evaluating threats
and system vulnerabilities.
4. Which of the following is the MOST effective control to prevent
unauthorized access?
A. Audit trails
B. Strong authentication mechanisms
C. Incident response plans
D. Security awareness training
Rationale: Preventive controls such as strong authentication stop
unauthorized access before it occurs.
5. What is the PRIMARY purpose of segregation of duties?
A. Improve efficiency
B. Reduce workload
C. Prevent errors and fraud
D. Enhance documentation
Rationale: Segregation of duties minimizes the risk of errors or fraud by
dividing responsibilities.
6. Which document defines management’s responsibility for internal controls?
A. Audit charter
B. Control policy
C. Risk register
D. Service-level agreement
Rationale: Control policies outline management’s responsibilities and
expectations regarding controls.
7. What is the MAIN advantage of continuous auditing?
A. Lower audit costs
B. Timely identification of control issues
C. Simplified audit reports
D. Reduced audit scope
, Rationale: Continuous auditing enables near real-time detection of control
weaknesses.
8. Which control ensures data accuracy during transmission?
A. Access control
B. Encryption and checksums
C. Logging
D. Backup procedures
Rationale: Encryption protects confidentiality while checksums ensure
data integrity in transit.
9. What is the PRIMARY risk of inadequate change management?
A. Increased audit findings
B. System instability or outages
C. Poor documentation
D. Higher training costs
Rationale: Poor change management can introduce errors causing system
failures or downtime.
10.Which audit evidence is MOST reliable?
A. Verbal explanations
B. Internal reports
C. Direct observation by the auditor
D. Questionnaires
Rationale: Evidence obtained directly by the auditor is generally the most
reliable.
11.What is the PRIMARY objective of COBIT?
A. Financial reporting
B. IT governance and management
C. Software development
D. Data privacy compliance
AUDITOR (CISA) EXAMINATION
QUESTION AND CORRECT ANSWERS
(VERIFIED ANSWERS) PLUS RATIONALES
2026 Q&A INSTANT DOWNLOAD PDF
1. Which of the following is the PRIMARY objective of an IS audit?
A. Detecting fraud
B. Ensuring compliance with laws
C. Providing assurance that IT controls support business objectives
D. Improving system performance
Rationale: The main purpose of an IS audit is to provide assurance that
information systems and controls align with and support organizational
objectives.
2. Which ISACA standard provides guidance on audit planning?
A. ITAF
B. COBIT
C. COSO
D. IS Auditing Standards
Rationale: IS Auditing Standards issued by ISACA guide auditors on
planning, execution, and reporting.
3. Which risk assessment approach focuses on identifying threats and
vulnerabilities?
A. Business impact analysis
B. Control self-assessment
C. Threat-based risk assessment
, D. Compliance assessment
Rationale: Threat-based assessments analyze risks by evaluating threats
and system vulnerabilities.
4. Which of the following is the MOST effective control to prevent
unauthorized access?
A. Audit trails
B. Strong authentication mechanisms
C. Incident response plans
D. Security awareness training
Rationale: Preventive controls such as strong authentication stop
unauthorized access before it occurs.
5. What is the PRIMARY purpose of segregation of duties?
A. Improve efficiency
B. Reduce workload
C. Prevent errors and fraud
D. Enhance documentation
Rationale: Segregation of duties minimizes the risk of errors or fraud by
dividing responsibilities.
6. Which document defines management’s responsibility for internal controls?
A. Audit charter
B. Control policy
C. Risk register
D. Service-level agreement
Rationale: Control policies outline management’s responsibilities and
expectations regarding controls.
7. What is the MAIN advantage of continuous auditing?
A. Lower audit costs
B. Timely identification of control issues
C. Simplified audit reports
D. Reduced audit scope
, Rationale: Continuous auditing enables near real-time detection of control
weaknesses.
8. Which control ensures data accuracy during transmission?
A. Access control
B. Encryption and checksums
C. Logging
D. Backup procedures
Rationale: Encryption protects confidentiality while checksums ensure
data integrity in transit.
9. What is the PRIMARY risk of inadequate change management?
A. Increased audit findings
B. System instability or outages
C. Poor documentation
D. Higher training costs
Rationale: Poor change management can introduce errors causing system
failures or downtime.
10.Which audit evidence is MOST reliable?
A. Verbal explanations
B. Internal reports
C. Direct observation by the auditor
D. Questionnaires
Rationale: Evidence obtained directly by the auditor is generally the most
reliable.
11.What is the PRIMARY objective of COBIT?
A. Financial reporting
B. IT governance and management
C. Software development
D. Data privacy compliance
