Page 1 of 140
Certified Information Systems Auditor (CISA)
2026: Comprehensive -Question Exam Prep
with Answers and Explanations
1. What is the primary objective of an information systems
audit?
A. To ensure financial statements are accurate
B. To evaluate and provide assurance on the organization's
information systems and related controls
C. To develop new security policies for the organization
D. To replace the internal audit function
Answer: B
Rationale: The primary objective of an IS audit is to evaluate the
design, effectiveness, and efficiency of controls over information
systems and provide assurance to stakeholders. Financial
statement accuracy is the domain of financial audits.
,Page 2 of 140
Q2. Which of the following is the most important reason for
an IS auditor to adopt a risk-based approach?
A. To minimize audit costs
B. To ensure all controls are tested equally
C. To focus audit resources on areas with the highest risk to the
organization
D. To comply with regulatory requirements
Answer: C
Rationale: A risk-based approach prioritizes audit activities on
areas where the potential for loss or harm is greatest, making
efficient use of limited audit resources.
Q3. During the planning phase of an IS audit, the auditor
should first:
A. Develop detailed test procedures
B. Obtain an understanding of the entity’s business environment
and industry
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C. Prepare the audit report
D. Perform compliance testing
Answer: B
Rationale: Understanding the business environment, objectives,
and industry risks is the foundation of audit planning. It enables
the auditor to identify relevant risks and controls.
Q4. Which of the following best describes "substantive
testing" in an IS audit?
A. Testing the operating effectiveness of controls
B. Testing the design adequacy of controls
C. Gathering evidence to verify the completeness and accuracy
of transaction processing or data integrity
D. Reviewing system development methodologies
Answer: C
Rationale: Substantive testing validates the actual data or
, Page 4 of 140
transactions to detect material misstatements. Control testing
(compliance testing) assesses control effectiveness.
Q5. An IS auditor is reviewing access controls for a financial
system. Which type of testing would determine whether user
access reviews are performed monthly?
A. Substantive testing
B. Compliance testing
C. Integrated testing
D. Forensic testing
Answer: B
Rationale: Compliance testing determines whether controls are
being applied as designed and operating effectively (e.g.,
monthly reviews actually performed). Substantive testing verifies
data accuracy.
Q6. What is the primary purpose of an audit charter?
A. To list all audit procedures
Certified Information Systems Auditor (CISA)
2026: Comprehensive -Question Exam Prep
with Answers and Explanations
1. What is the primary objective of an information systems
audit?
A. To ensure financial statements are accurate
B. To evaluate and provide assurance on the organization's
information systems and related controls
C. To develop new security policies for the organization
D. To replace the internal audit function
Answer: B
Rationale: The primary objective of an IS audit is to evaluate the
design, effectiveness, and efficiency of controls over information
systems and provide assurance to stakeholders. Financial
statement accuracy is the domain of financial audits.
,Page 2 of 140
Q2. Which of the following is the most important reason for
an IS auditor to adopt a risk-based approach?
A. To minimize audit costs
B. To ensure all controls are tested equally
C. To focus audit resources on areas with the highest risk to the
organization
D. To comply with regulatory requirements
Answer: C
Rationale: A risk-based approach prioritizes audit activities on
areas where the potential for loss or harm is greatest, making
efficient use of limited audit resources.
Q3. During the planning phase of an IS audit, the auditor
should first:
A. Develop detailed test procedures
B. Obtain an understanding of the entity’s business environment
and industry
,Page 3 of 140
C. Prepare the audit report
D. Perform compliance testing
Answer: B
Rationale: Understanding the business environment, objectives,
and industry risks is the foundation of audit planning. It enables
the auditor to identify relevant risks and controls.
Q4. Which of the following best describes "substantive
testing" in an IS audit?
A. Testing the operating effectiveness of controls
B. Testing the design adequacy of controls
C. Gathering evidence to verify the completeness and accuracy
of transaction processing or data integrity
D. Reviewing system development methodologies
Answer: C
Rationale: Substantive testing validates the actual data or
, Page 4 of 140
transactions to detect material misstatements. Control testing
(compliance testing) assesses control effectiveness.
Q5. An IS auditor is reviewing access controls for a financial
system. Which type of testing would determine whether user
access reviews are performed monthly?
A. Substantive testing
B. Compliance testing
C. Integrated testing
D. Forensic testing
Answer: B
Rationale: Compliance testing determines whether controls are
being applied as designed and operating effectively (e.g.,
monthly reviews actually performed). Substantive testing verifies
data accuracy.
Q6. What is the primary purpose of an audit charter?
A. To list all audit procedures
