Page 1 of 196
CISA Exam (Information Systems Auditing Process)
TESTBANK 2026-2027 COMPLETE QUESTIONS AND
VERIFIED SOLUTIONS LATEST UPDATE THIS YEAR
QUESTION: IT risk management process comprises of following 5 steps listed in no particular
sequence. (b) Asset Identification (e) Evaluation of Threats and Vulnerabilities to Assets (a)
Evaluation of the Impact (c) Calculation of Risk (d) Evaluation of and Response to Risk Identify
the correct sequence from the following
b, a, e, c, d
b, e, a, c, d
b, e, a, d, c
a, b, c, d, e - ANSWER-B. IT risk management process comprises of following 5 steps: Step 1:
Asset Identification Step 2: Evaluation of Threats and Vulnerabilities to Assets Step 3: Evaluation
of the Impact Step 4: Calculation of Risk Step 5: Evaluation of and Response to Risk
QUESTION: Palm Trading Company has implemented digital signatures to protect email
communication with their customers. Identify the benefit of using a digital signature from the
following.
Protects email content from unauthorized reading
Protects email content from data theft
Ensure timely delivery of email content
,Page 2 of 196
Ensures integrity of the email content - ANSWER-D. The digital signature is used for verifying
the identity of the sender and the integrity of the content.
QUESTION: Merlin, head of information systems audit at Cocoa Payroll Services, was invited to
a development project meeting. During the meeting, Merlin noted that no project risks were
documented and raised this issue with the head of IT. The IT project manager opined that it was
too early to identify risks and that they intend to hire a risk manager if risks do start impacting
the project. Identify the likely response from Merlin from the following.
Express the willingness to work with the risk manager when one is appointed
Emphasize the importance of identifying and documenting risks, and to develop contingency
plans
Since the project manager is accountable for the outcome of the project, it is reasonable to
accept his position
Inform the project manager of intent to conduct a review of the risks at the completion of the
requirements definition phase of the project - ANSWER-B An experienced project manager
must be able to identify the majority of key project risks at the beginning of the project, and
plan to deal with them when they do materialize
QUESTION: Quick Micropayments has recently commissioned a critical online customer
platform. The CIO requested the information systems audit department to conduct an
independent review of the system. Identify the priority for the auditor to plan and initiate an
audit.
Review the audit charter and plan the audit
,Page 3 of 196
Review the impact of the implementation of the new system on the IT operations
Review prior audit reports on the system and plan the audit
Review the HR reports on employee turnover to identify any impact on the system - ANSWER-A.
The auditor should review the audit charter and plan the audit accordingly. Since this is a newly
implemented system, prior audit reports are not available. A review of employee turnover and
the impact on the IT operational environment is of limited value at this stage.
QUESTION: Andrew, CFO of Fair Lending, is working on a business expansion plan to have a
street presence across North America. Andrew wants to ensure the disaster recovery plan is
comprehensive and provides adequate coverage in a potential business interrupting scenario.
The other consideration for Andrew is to have an adequate and cost-effective evaluation
method. Identify suitable evaluation methods from the following
Preparedness Test
Full Operational Test
Desk-based Evaluation
Annual Tape Backup Recovery - ANSWER-A. A preparedness test is a localized version of a full
operational test, wherein actual resources are expended in the simulation of a system crash.
This test is performed regularly on different aspects of the disaster recovery plan and can be a
cost-effective way to gradually obtain evidence about how good the plan is whereas a full
operational test is one step away from an actual service disruption and may not be cost-
effective. The desk-based evaluation also called a paper test, may not be sufficient to test all
necessary aspects of a disaster recovery plan.
, Page 4 of 196
Identify the most critical element from the following for the successful implementation and
ongoing regular maintenance of an information security policy. [BAC]
A.Management support and approval for the information security policy
B. Understanding of the information security policy by all appropriate parties
C. Punitive actions for any violation of information security rules
D. Stringent access control monitoring of information security rules - ANSWER-B. An
information security policy comprises of processes, procedures, and rules in an organization.
The most important aspect of a successful implementation of an information security policy is
the assimilation by all appropriate parties such as employees, service providers, and business
partners. Punitive actions for any violations are related to the education and awareness of the
policy.
QUESTION: Fair Lending has implemented a disaster recovery plan. Andrew, CFO of Fair
Lending, wants to ensure that the implemented plan is adequate. Identify the immediate next
step from the following.
Initiate the Full Operational Test
Initiate the Desk-based Evaluation
Initiate the Preparedness Test
Socialize with the Senior Management and Obtain Sponsorship - ANSWER-B. The immediate
next step to evaluate the adequacy of a disaster recovery plan once it has been implemented is
to conduct a desk-based evaluation which is also known as a paper test. The paper test involves
walking through the plan and discussion on what might happen in a particular type of service
CISA Exam (Information Systems Auditing Process)
TESTBANK 2026-2027 COMPLETE QUESTIONS AND
VERIFIED SOLUTIONS LATEST UPDATE THIS YEAR
QUESTION: IT risk management process comprises of following 5 steps listed in no particular
sequence. (b) Asset Identification (e) Evaluation of Threats and Vulnerabilities to Assets (a)
Evaluation of the Impact (c) Calculation of Risk (d) Evaluation of and Response to Risk Identify
the correct sequence from the following
b, a, e, c, d
b, e, a, c, d
b, e, a, d, c
a, b, c, d, e - ANSWER-B. IT risk management process comprises of following 5 steps: Step 1:
Asset Identification Step 2: Evaluation of Threats and Vulnerabilities to Assets Step 3: Evaluation
of the Impact Step 4: Calculation of Risk Step 5: Evaluation of and Response to Risk
QUESTION: Palm Trading Company has implemented digital signatures to protect email
communication with their customers. Identify the benefit of using a digital signature from the
following.
Protects email content from unauthorized reading
Protects email content from data theft
Ensure timely delivery of email content
,Page 2 of 196
Ensures integrity of the email content - ANSWER-D. The digital signature is used for verifying
the identity of the sender and the integrity of the content.
QUESTION: Merlin, head of information systems audit at Cocoa Payroll Services, was invited to
a development project meeting. During the meeting, Merlin noted that no project risks were
documented and raised this issue with the head of IT. The IT project manager opined that it was
too early to identify risks and that they intend to hire a risk manager if risks do start impacting
the project. Identify the likely response from Merlin from the following.
Express the willingness to work with the risk manager when one is appointed
Emphasize the importance of identifying and documenting risks, and to develop contingency
plans
Since the project manager is accountable for the outcome of the project, it is reasonable to
accept his position
Inform the project manager of intent to conduct a review of the risks at the completion of the
requirements definition phase of the project - ANSWER-B An experienced project manager
must be able to identify the majority of key project risks at the beginning of the project, and
plan to deal with them when they do materialize
QUESTION: Quick Micropayments has recently commissioned a critical online customer
platform. The CIO requested the information systems audit department to conduct an
independent review of the system. Identify the priority for the auditor to plan and initiate an
audit.
Review the audit charter and plan the audit
,Page 3 of 196
Review the impact of the implementation of the new system on the IT operations
Review prior audit reports on the system and plan the audit
Review the HR reports on employee turnover to identify any impact on the system - ANSWER-A.
The auditor should review the audit charter and plan the audit accordingly. Since this is a newly
implemented system, prior audit reports are not available. A review of employee turnover and
the impact on the IT operational environment is of limited value at this stage.
QUESTION: Andrew, CFO of Fair Lending, is working on a business expansion plan to have a
street presence across North America. Andrew wants to ensure the disaster recovery plan is
comprehensive and provides adequate coverage in a potential business interrupting scenario.
The other consideration for Andrew is to have an adequate and cost-effective evaluation
method. Identify suitable evaluation methods from the following
Preparedness Test
Full Operational Test
Desk-based Evaluation
Annual Tape Backup Recovery - ANSWER-A. A preparedness test is a localized version of a full
operational test, wherein actual resources are expended in the simulation of a system crash.
This test is performed regularly on different aspects of the disaster recovery plan and can be a
cost-effective way to gradually obtain evidence about how good the plan is whereas a full
operational test is one step away from an actual service disruption and may not be cost-
effective. The desk-based evaluation also called a paper test, may not be sufficient to test all
necessary aspects of a disaster recovery plan.
, Page 4 of 196
Identify the most critical element from the following for the successful implementation and
ongoing regular maintenance of an information security policy. [BAC]
A.Management support and approval for the information security policy
B. Understanding of the information security policy by all appropriate parties
C. Punitive actions for any violation of information security rules
D. Stringent access control monitoring of information security rules - ANSWER-B. An
information security policy comprises of processes, procedures, and rules in an organization.
The most important aspect of a successful implementation of an information security policy is
the assimilation by all appropriate parties such as employees, service providers, and business
partners. Punitive actions for any violations are related to the education and awareness of the
policy.
QUESTION: Fair Lending has implemented a disaster recovery plan. Andrew, CFO of Fair
Lending, wants to ensure that the implemented plan is adequate. Identify the immediate next
step from the following.
Initiate the Full Operational Test
Initiate the Desk-based Evaluation
Initiate the Preparedness Test
Socialize with the Senior Management and Obtain Sponsorship - ANSWER-B. The immediate
next step to evaluate the adequacy of a disaster recovery plan once it has been implemented is
to conduct a desk-based evaluation which is also known as a paper test. The paper test involves
walking through the plan and discussion on what might happen in a particular type of service
