CISA Questions and their actual answers

CISA Questions (1-100), CISA Questions (101-200), CISA
Questions 201 - 300, CISA Questions (301 - 400), CISA
Questions (401 - 500), CISA Questions (501 - 600), CISA
Questions (601-700), CISA Questions (701-800), CISA
Questions (801 - 900), CISA Quest... ACTUAL QUESTIONS AND
VERIFIED ANSWERS

TheBinternalBauditBdepartmentBhasBwrittenBsomeBscriptsBthatBareBusedBforBcontinuousBauditingBofB
someBinformationBsystems.BTheBITBdepartmentBhasBaskedBforBcopiesBofBtheBscriptsBsoBthatBtheyBca
nBuseBthemBforBsettingBupBaBcontinuousBmonitoringBprocessBonBkeyBsystems.BWouldBsharingBthese
BscriptsBwithBITBaffectBtheBabilityBofBtheBISBauditorsBtoBindependentlyBandBobjectivelyBauditBtheBITBf


unction?



SelectBanBanswer:

A.B

SharingBtheBscriptsBisBnotBpermittedBbecauseBitBwouldBgiveBITBtheBabilityBtoBpre-
auditBsystemsBandBavoidBanBaccurate,BcomprehensiveBaudit.



B.B

SharingBtheBscriptsBisBrequiredBbecauseBITBmustBhaveBtheBabilityBtoBreviewBallBprogramsBandBsoftw
areBthatBrunsBonBISBsystemsBregardlessBofBauditBindependence.



C.B

SharingBtheBscriptsBisBpermissibleBasBlongBasBITBrecognizesBthatBauditsBmayBstillBbeBconductedBinBar
easBnotBcoveredBinBtheBscripts.



D.B

,SharingBtheBscriptsBisBnotBpermittedBbecauseBitBwouldBmeanBthatBtheB-BCORRECTBANSWER-
A.BTheBabilityBofBITBtoBcontinuouslyBmonitorBandBaddressBanyBissuesBonBITBsystemsBwouldBnotBaffec
tBtheBabilityBofBISBauditBtoBperformBaBcomprehensiveBaudit.



B.BSharingBtheBscriptsBmayBbeBrequiredBbyBpolicyBforBtheBsakeBofBqualityBassuranceBandBconfigurati
onBmanagement,BbutBthatBwouldBnotBimpairBtheBabilityBtoBaudit.



CORRECTBC.BISBauditBcanBstillBreviewBallBaspectsBofBtheBsystems.BTheyBmayBnotBbeBableBtoBreviewBt
heBeffectivenessBofBtheBscriptsBthemselves,BbutBtheyBcanBstillBauditBtheBsystems.



D.BAnBauditBofBanBISBsystemBwouldBencompassBmoreBthanBjustBtheBcontrolsBcoveredBinBtheBscripts.

AnBauditBcharterBshould:



A.B

beBdynamicBandBchangeBtoBcoincideBwithBtheBchangingBnatureBofBtechnologyBandBtheBauditBprofes
sion.



B.B

clearlyBstateBauditBobjectivesBfor,BandBtheBdelegationBof,BauthorityBtoBtheBmaintenanceBandBrevie
wBofBinternalBcontrols.



C.B

documentBtheBauditBproceduresBdesignedBtoBachieveBtheBplannedBauditBobjectives.



D.B

outlineBtheBoverallBauthority,BscopeBandBresponsibilitiesBofBtheBauditBfunction.B-
BCORRECTBANSWER-


A.BTheBauditBcharterBshouldBnotBbeBsubjectBtoBchangesBinBtechnologyBandBshouldBnotBsignificantlyB
changeBoverBtime.BTheBcharterBshouldBbeBapprovedBatBtheBhighestBlevelBofBmanagement.

,B.BAnBauditBcharterBwillBstateBtheBauthorityBandBreportingBrequirementsBforBtheBauditBbutBnotBtheB
detailsBofBmaintenanceBofBinternalBcontrols.



C.BAnBauditBcharterBwouldBnotBbeBatBaBdetailedBlevelBand,Btherefore,BwouldBnotBincludeBspecificBau
ditBobjectivesBorBprocedures.



CORRECTBD.BAnBauditBcharterBshouldBstateBmanagement'sBobjectivesBforBandBdelegationBofBautho
rityBtoBISBauditors.

TheBPRIMARYBadvantageBofBaBcontinuousBauditBapproachBisBthatBit:



SelectBanBanswer:

A.B

doesBnotBrequireBanBISBauditorBtoBcollectBevidenceBonBsystemBreliabilityBwhileBprocessingBisBtakingB
place.



B.B

allowsBtheBISBauditorBtoBreviewBandBfollowBupBonBauditBissuesBinBaBtimelyBmanner.



C.B

placesBtheBresponsibilityBforBenforcementBandBmonitoringBofBcontrolsBonBtheBsecurityBdepartmen
tBinsteadBofBaudit.



D.B

simplifiesBtheBextractionBandBcorrelationBofBdataBfromBmultipleBandBcomplexBsystems.B-
BCORRECTBANSWER-


A.BTheBcontinuousBauditBapproachBoftenBdoesBrequireBanBISBauditorBtoBcollectBevidenceBonBsystem
BreliabilityBwhileBprocessingBisBtakingBplace.

, CORRECTBB.BContinuousBauditBallowsBauditBandBresponseBtoBauditBissuesBinBaBtimelyBmannerBbeca
useBauditBfindingsBareBgatheredBinBnearBrealBtime.



C.BResponsibilityBforBenforcementBandBmonitoringBofBcontrolsBisBprimarilyBtheBresponsibilityBofBm
anagement.



D.BTheBuseBofBcontinuousBauditBisBnotBbasedBonBtheBcomplexityBorBnumberBofBsystemsBbeingBmoni
tored.

ABPRIMARYBbenefitBderivedBforBanBorganizationBemployingBcontrolBself-
assessmentB(CSA)BtechniquesBisBthatBit:



SelectBanBanswer:

A.B

canBidentifyBhigh-riskBareasBthatBmightBneedBaBdetailedBreviewBlater.



B.B

allowsBISBauditorsBtoBindependentlyBassessBrisk.



C.B

canBbeBusedBasBaBreplacementBforBtraditionalBaudits.



D.B

allowsBmanagementBtoBrelinquishBresponsibilityBforBcontrol.B-BCORRECTBANSWER-
CORRECTBA.BControlBself-assessmentB(CSA)BisBpredicatedBonBtheBreviewBofBhigh-
riskBareasBthatBeitherBneedBimmediateBattentionBorBmayBrequireBaBmoreBthoroughBreviewBatBaBlate
rBdate.