Certified Information Systems Auditor (CISA) actual Exam questions
and well detailed answers 2026/2027
,Certified Information Systems Auditor (CISA) actual Exam questions
and well detailed answers 2026/2027
Question 1
An IS auditor is planning an audit of a newly implemented cloud-based human
resources system. Which of the following should be the auditor's primary initial
step?
• A. Reviewing technical configuration files of the cloud database
• B. Conducting interviews with system administrators to understand
administrative controls
• C. Gaining an understanding of the business objectives, processes, and
associated risks of the HR system
• D. Performing substantive testing of payroll data samples
• Correct Answer: C
• Explanation: According to audit standards, the auditor must first
understand the business objectives, operational environment, and
associated risks to properly scope the audit and determine audit objectives.
Question 2
During an audit of a financial institution, an IS auditor discovers a high-risk
control deficiency that could result in material financial misstatement. What is
the auditor's best immediate course of action?
• A. Wait until the final audit report is published at the end of the quarter
• B. Immediately communicate the finding to management and relevant
stakeholders to allow for prompt remediation
• C. Modify the audit scope to ignore financial controls and focus only on
physical security
• D. Fix the control deficiency directly on behalf of management
• Correct Answer: B
,Certified Information Systems Auditor (CISA) actual Exam questions
and well detailed answers 2026/2027
• Explanation: Auditors are required to communicate high-risk findings and
control deficiencies to management as soon as possible so that interim risk
mitigation measures can be implemented without waiting for the final
report.
Question 3
When evaluating audit evidence, an IS auditor places the highest reliability on
which of the following types of evidence?
• A. Oral representations made by system operators during casual interviews
• B. Internal policies and procedures drafted by the IT department
• C. Physical evidence observed directly by the auditor and independent logs
generated by secure systems
• D. Unverified verbal explanations from software vendors
• Correct Answer: C
• Explanation: Evidence obtained directly by the auditor through observation
and independent testing of system logs is considered more reliable than
oral statements or self-reported internal documentation.
Question 4
An IS auditor is assessing internal controls within an IT environment. Which of
the following describes a detective control?
• A. Requiring dual authorization for high-value fund transfers
• B. Reviewing monthly exception reports for unauthorized system access
attempts
• C. Implementing a firewall rule to block inbound traffic from known
malicious IP addresses
• D. Enforcing strong password complexity requirements
• Correct Answer: B
, Certified Information Systems Auditor (CISA) actual Exam questions
and well detailed answers 2026/2027
• Explanation: Reviewing exception reports after an event has occurred to
identify anomalies is a detective control. Options A, C, and D are preventive
controls.
Question 5
An IS auditor uses audit software to analyze a complete population of 10,000
disbursement transactions rather than selecting a sample. What type of testing
approach is this?
• A. Substantive sampling
• B. Attribute sampling
• C. 100% data analytics / Continuous auditing
• D. Compliance testing
• Correct Answer: C
• Explanation: Analyzing the entire population using computer-assisted audit
techniques (CAATs) eliminates sampling risk and provides complete visibility
into transaction details.
Question 6
When conducting an IT audit, which of the following represents the greatest
threat to an IS auditor's independence?
• A. Using audit software to test calculations
• B. Recommending specific operational controls and subsequently auditing
those same controls in the following audit cycle
• C. Reviewing board meeting minutes
• D. Interviewing process owners
• Correct Answer: B
and well detailed answers 2026/2027
,Certified Information Systems Auditor (CISA) actual Exam questions
and well detailed answers 2026/2027
Question 1
An IS auditor is planning an audit of a newly implemented cloud-based human
resources system. Which of the following should be the auditor's primary initial
step?
• A. Reviewing technical configuration files of the cloud database
• B. Conducting interviews with system administrators to understand
administrative controls
• C. Gaining an understanding of the business objectives, processes, and
associated risks of the HR system
• D. Performing substantive testing of payroll data samples
• Correct Answer: C
• Explanation: According to audit standards, the auditor must first
understand the business objectives, operational environment, and
associated risks to properly scope the audit and determine audit objectives.
Question 2
During an audit of a financial institution, an IS auditor discovers a high-risk
control deficiency that could result in material financial misstatement. What is
the auditor's best immediate course of action?
• A. Wait until the final audit report is published at the end of the quarter
• B. Immediately communicate the finding to management and relevant
stakeholders to allow for prompt remediation
• C. Modify the audit scope to ignore financial controls and focus only on
physical security
• D. Fix the control deficiency directly on behalf of management
• Correct Answer: B
,Certified Information Systems Auditor (CISA) actual Exam questions
and well detailed answers 2026/2027
• Explanation: Auditors are required to communicate high-risk findings and
control deficiencies to management as soon as possible so that interim risk
mitigation measures can be implemented without waiting for the final
report.
Question 3
When evaluating audit evidence, an IS auditor places the highest reliability on
which of the following types of evidence?
• A. Oral representations made by system operators during casual interviews
• B. Internal policies and procedures drafted by the IT department
• C. Physical evidence observed directly by the auditor and independent logs
generated by secure systems
• D. Unverified verbal explanations from software vendors
• Correct Answer: C
• Explanation: Evidence obtained directly by the auditor through observation
and independent testing of system logs is considered more reliable than
oral statements or self-reported internal documentation.
Question 4
An IS auditor is assessing internal controls within an IT environment. Which of
the following describes a detective control?
• A. Requiring dual authorization for high-value fund transfers
• B. Reviewing monthly exception reports for unauthorized system access
attempts
• C. Implementing a firewall rule to block inbound traffic from known
malicious IP addresses
• D. Enforcing strong password complexity requirements
• Correct Answer: B
, Certified Information Systems Auditor (CISA) actual Exam questions
and well detailed answers 2026/2027
• Explanation: Reviewing exception reports after an event has occurred to
identify anomalies is a detective control. Options A, C, and D are preventive
controls.
Question 5
An IS auditor uses audit software to analyze a complete population of 10,000
disbursement transactions rather than selecting a sample. What type of testing
approach is this?
• A. Substantive sampling
• B. Attribute sampling
• C. 100% data analytics / Continuous auditing
• D. Compliance testing
• Correct Answer: C
• Explanation: Analyzing the entire population using computer-assisted audit
techniques (CAATs) eliminates sampling risk and provides complete visibility
into transaction details.
Question 6
When conducting an IT audit, which of the following represents the greatest
threat to an IS auditor's independence?
• A. Using audit software to test calculations
• B. Recommending specific operational controls and subsequently auditing
those same controls in the following audit cycle
• C. Reviewing board meeting minutes
• D. Interviewing process owners
• Correct Answer: B
