CERTIFIED INFORMATION SYSTEMS AUDITOR (CISA) EXAM |
NEWEST 2026/2027 ACTUAL EXAM | COMPLETE QUESTIONS AND
CORRECT DETAILED ANSWERS (VERIFIED ANSWERS) |ALREADY
GRADED A+||BRAND NEW VERSION!!
A3-1 Who should review and approve system deliverables as they are defined and accomplished, to
ensure the successful completion and implementation of a new business system application?
A. User management
B. Project steering committee
C. Senior management
D. Quality assurance staff -
CORRECT|ANSWER
A is the correct
CORRECT|ANSWER
. Justification:
A. User management assumes ownership of the project and resulting system, allocates qualified
representatives to the team and actively participates in system requirements definition, acceptance
testing and user training. User management should review and approve system deliverables as they
are defined and accomplished, or implemented.
B. . A project steering committee provides overall direction, ensures appropriate representation of
the
major stakeholders in the project's outcome, reviews project progress regularly and holds emergency
meetings when required. A project steering committee is ultimately responsible for all deliverables,
project costs and schedules.
C. Senior management demonstrates commitment to the project and approves the necessary
resources to complete the project. This commitment from senior management helps ensure
involvement by those who are needed to complete the project.
D. Quality assurance staff review results and deliverables within each phase, and at the end of each
phase confirm compliance with standards and requirements. The timing of reviews depends on the
system development life cycle, the impact of potential deviation methodology used, the structure
and magnitude of the system and the impact of potential deviation.
A3-2 Which of the following BEST helps to prioritize project activities and determine the time line for
a project?
,A. A Gantt chart
B. Earned value analysis
C. Program evaluation review technique
D. Function point analysis -
CORRECT|ANSWER
C is the correct
CORRECT|ANSWER
. Justification:
A. A Gantt chart is a simple project management tool and would help with the prioritization
requirement, but it is not as effective as program evaluation review technique (PERT).
B. Earned value analysis is a technique to track project cost versus project deliverables but does not
assist in prioritizing tasks.
C. The PERT method works on the principle of obtaining project time lines based on project events
for three likely scenarios-worst, best and normal. The timeline is calculated by a predefined formula
and identifies the critical path, which identifies the key activities that must be prioritized.
D. Function point analysis measures the complexity of input and output and does not help to
prioritize project activities.
A3-3 An IS auditor reviewing a series of completed projects finds that the implemented functionality
often exceeded requirements and most of the projects ran significantly over budget. Which of these
areas of the organization's project management process is the MOST likely cause of this issue?
A. Project scope management
B. Project time management
C. Project risk management
D. Project procurement management -
CORRECT|ANSWER
A is the correct
CORRECT|ANSWER
. Justification:
A. Because the implemented functionality is greater than what was required, the most likely cause of
the budget issue is failure to effectively manage project scope. Project scope management is defined
as the processes required to ensure that the project includes all of the required work, and only the
required work, to complete the project.
B. Project time management is defined as the processes required to ensure timely completion of the
,project. The issue noted in the question does not mention whether projects were completed on
time, so this is not the most likely cause.
C. Project risk management is defined as the processes concerned with identifying, analyzing and
responding to project risk. Although the budget overruns mentioned above represent one form of
project risk, they appear to be caused by implementing too much functionality, which relates more
directly to project scope.
D. Project procurement management is defined as the processes required to acquire goods and
services from outside the performing organization. Although purchasing goods and services that are
too expensive can cause budget overruns, in this case the key to the question is that implemented
functionality is greater than what was required, which is more likely related to project scope.
A3-4 An IS auditor is reviewing the software development process for an organization. Which of the
following functions are appropriate for the end users to perform?
A. Program output testing
B. System configuration
C. Program logic specification
D. Performance tuning -
CORRECT|ANSWER
A is the correct
CORRECT|ANSWER
. Justification:
A. A user can test program output by checking the program input and comparing it with the
system output. This task, although usually done by the programmer, can also be done effectively by
the user.
B. System configuration is usually too technical to be accomplished by a user and this situation could
create security issues. This could introduce a segregation of duties issue.
C. Program logic specification is a very technical task that is normally performed by a prqgrammer.
This could introduce a segregation of duties issue. . .
D. Performance tuning also requires high levels of technical skill and will not be effectively
accomplished by a user. This could introduce a segregation of duties issue.
A3-5 An IS auditoris reviewing system developmentfor a health care organizationwith two application
environments production and test. During an interview,the auditor notes that production data are
used in the test environment to test program changes.What is the MOST significant potential risk
from this situation?
, A. The test environment may not have adequate controls to ensure data accuracy.
B. The test environment may produce inaccurate results due to use of production data.
C. Hardware in the test environment may not be identical to the production environment.
D. The test environment may not have adequate access controls implemented to ensure data
confidentiality. -
CORRECT|ANSWER
D is the correct
CORRECT|ANSWER
. Justification:
A. The accuracy of data used in the test environment is not of significant concern as long as these
data
are representative of the production environment.
B. Using production data in the test environment does not cause test results to be inaccurate. If
anything, using production data improves the accuracy of testing processes, because the data most
closely
mirror the production environment. In spite of that fact, the risk of data disclosure or unauthorized
access in the test environment is still significant and, as a result, production data should not be used
in the test environment. This is especially important in a health care organization where patient data
confidentiality is critical and privacy laws in many countries impose strict penalties on misuse of
these
data.
C. Hardware in the test environment shouldmirror the production environment to ensure that testing
is reliable. However, this does not relate to the risk from using live data in a test environment. This is
not the correct
CORRECT|ANSWER
because it does not relate to the risk presented in the scenario.
D. In many cases, the test environment is not configured with the same access controls that are
enabled in the production environment. For example, programmers may have privileged access to
the test environment (for testing), but not to the production environment. If the test environment
does not have adequate access control, the production data are subject to risk of unauthorized
access and/or data disclosure. This is the most significant risk of the choices listed.
A3-6 The IS auditor is reviewing a recently completed conversion to a new enterprise resource
planning system.
NEWEST 2026/2027 ACTUAL EXAM | COMPLETE QUESTIONS AND
CORRECT DETAILED ANSWERS (VERIFIED ANSWERS) |ALREADY
GRADED A+||BRAND NEW VERSION!!
A3-1 Who should review and approve system deliverables as they are defined and accomplished, to
ensure the successful completion and implementation of a new business system application?
A. User management
B. Project steering committee
C. Senior management
D. Quality assurance staff -
CORRECT|ANSWER
A is the correct
CORRECT|ANSWER
. Justification:
A. User management assumes ownership of the project and resulting system, allocates qualified
representatives to the team and actively participates in system requirements definition, acceptance
testing and user training. User management should review and approve system deliverables as they
are defined and accomplished, or implemented.
B. . A project steering committee provides overall direction, ensures appropriate representation of
the
major stakeholders in the project's outcome, reviews project progress regularly and holds emergency
meetings when required. A project steering committee is ultimately responsible for all deliverables,
project costs and schedules.
C. Senior management demonstrates commitment to the project and approves the necessary
resources to complete the project. This commitment from senior management helps ensure
involvement by those who are needed to complete the project.
D. Quality assurance staff review results and deliverables within each phase, and at the end of each
phase confirm compliance with standards and requirements. The timing of reviews depends on the
system development life cycle, the impact of potential deviation methodology used, the structure
and magnitude of the system and the impact of potential deviation.
A3-2 Which of the following BEST helps to prioritize project activities and determine the time line for
a project?
,A. A Gantt chart
B. Earned value analysis
C. Program evaluation review technique
D. Function point analysis -
CORRECT|ANSWER
C is the correct
CORRECT|ANSWER
. Justification:
A. A Gantt chart is a simple project management tool and would help with the prioritization
requirement, but it is not as effective as program evaluation review technique (PERT).
B. Earned value analysis is a technique to track project cost versus project deliverables but does not
assist in prioritizing tasks.
C. The PERT method works on the principle of obtaining project time lines based on project events
for three likely scenarios-worst, best and normal. The timeline is calculated by a predefined formula
and identifies the critical path, which identifies the key activities that must be prioritized.
D. Function point analysis measures the complexity of input and output and does not help to
prioritize project activities.
A3-3 An IS auditor reviewing a series of completed projects finds that the implemented functionality
often exceeded requirements and most of the projects ran significantly over budget. Which of these
areas of the organization's project management process is the MOST likely cause of this issue?
A. Project scope management
B. Project time management
C. Project risk management
D. Project procurement management -
CORRECT|ANSWER
A is the correct
CORRECT|ANSWER
. Justification:
A. Because the implemented functionality is greater than what was required, the most likely cause of
the budget issue is failure to effectively manage project scope. Project scope management is defined
as the processes required to ensure that the project includes all of the required work, and only the
required work, to complete the project.
B. Project time management is defined as the processes required to ensure timely completion of the
,project. The issue noted in the question does not mention whether projects were completed on
time, so this is not the most likely cause.
C. Project risk management is defined as the processes concerned with identifying, analyzing and
responding to project risk. Although the budget overruns mentioned above represent one form of
project risk, they appear to be caused by implementing too much functionality, which relates more
directly to project scope.
D. Project procurement management is defined as the processes required to acquire goods and
services from outside the performing organization. Although purchasing goods and services that are
too expensive can cause budget overruns, in this case the key to the question is that implemented
functionality is greater than what was required, which is more likely related to project scope.
A3-4 An IS auditor is reviewing the software development process for an organization. Which of the
following functions are appropriate for the end users to perform?
A. Program output testing
B. System configuration
C. Program logic specification
D. Performance tuning -
CORRECT|ANSWER
A is the correct
CORRECT|ANSWER
. Justification:
A. A user can test program output by checking the program input and comparing it with the
system output. This task, although usually done by the programmer, can also be done effectively by
the user.
B. System configuration is usually too technical to be accomplished by a user and this situation could
create security issues. This could introduce a segregation of duties issue.
C. Program logic specification is a very technical task that is normally performed by a prqgrammer.
This could introduce a segregation of duties issue. . .
D. Performance tuning also requires high levels of technical skill and will not be effectively
accomplished by a user. This could introduce a segregation of duties issue.
A3-5 An IS auditoris reviewing system developmentfor a health care organizationwith two application
environments production and test. During an interview,the auditor notes that production data are
used in the test environment to test program changes.What is the MOST significant potential risk
from this situation?
, A. The test environment may not have adequate controls to ensure data accuracy.
B. The test environment may produce inaccurate results due to use of production data.
C. Hardware in the test environment may not be identical to the production environment.
D. The test environment may not have adequate access controls implemented to ensure data
confidentiality. -
CORRECT|ANSWER
D is the correct
CORRECT|ANSWER
. Justification:
A. The accuracy of data used in the test environment is not of significant concern as long as these
data
are representative of the production environment.
B. Using production data in the test environment does not cause test results to be inaccurate. If
anything, using production data improves the accuracy of testing processes, because the data most
closely
mirror the production environment. In spite of that fact, the risk of data disclosure or unauthorized
access in the test environment is still significant and, as a result, production data should not be used
in the test environment. This is especially important in a health care organization where patient data
confidentiality is critical and privacy laws in many countries impose strict penalties on misuse of
these
data.
C. Hardware in the test environment shouldmirror the production environment to ensure that testing
is reliable. However, this does not relate to the risk from using live data in a test environment. This is
not the correct
CORRECT|ANSWER
because it does not relate to the risk presented in the scenario.
D. In many cases, the test environment is not configured with the same access controls that are
enabled in the production environment. For example, programmers may have privileged access to
the test environment (for testing), but not to the production environment. If the test environment
does not have adequate access control, the production data are subject to risk of unauthorized
access and/or data disclosure. This is the most significant risk of the choices listed.
A3-6 The IS auditor is reviewing a recently completed conversion to a new enterprise resource
planning system.
