1 | P a g e | © copyright 2024/2025 | Grade A+
CISA Questions (1-100) Questions &
100% Correct Answers
The internal audit department has written some scripts that are used for
continuous auditing of some information systems. The IT department has asked for
copies of the scripts so that they can use them for setting up a continuous
monitoring process on key systems. Would sharing these scripts with IT affect the
ability of the IS auditors to independently and objectively audit the IT function?
Select an answer:
A.
Sharing the scripts is not permitted because it would give IT the ability to pre-
audit systems and avoid an accurate, comprehensive audit.
B.
Sharing the scripts is required because IT must have the ability to review all
programs and software that runs on IS systems regardless of audit independence.
C.
Sharing the scripts is permissible as long as IT recognizes that audits may still be
conducted in areas not covered in the scripts.
Master01 | September, 2024/2025 | Latest update
, 2 | P a g e | © copyright 2024/2025 | Grade A+
D.
Sharing the scripts is not permitted because it would mean that the
A. The ability of IT to continuously monitor and address any issues on IT systems
would not affect the ability of IS audit to perform a comprehensive audit.
B. Sharing the scripts may be required by policy for the sake of quality assurance
and configuration management, but that would not impair the ability to audit.
✓ CORRECT C. IS audit can still review all aspects of the systems. They may
not be able to review the effectiveness of the scripts themselves, but they
can still audit the systems.
D. An audit of an IS system would encompass more than just the controls covered
in the scripts.
An audit charter should:
A.
be dynamic and change to coincide with the changing nature of technology and the
audit profession.
B.
Master01 | September, 2024/2025 | Latest update
, 3 | P a g e | © copyright 2024/2025 | Grade A+
clearly state audit objectives for, and the delegation of, authority to the
maintenance and review of internal controls.
C.
document the audit procedures designed to achieve the planned audit objectives.
D.
outline the overall authority, scope and responsibilities of the audit function.
A. The audit charter should not be subject to changes in technology and should
not significantly change over time. The charter should be approved at the highest
level of management.
B. An audit charter will state the authority and reporting requirements for the
audit but not the details of maintenance of internal controls.
C. An audit charter would not be at a detailed level and, therefore, would not
include specific audit objectives or procedures.
✓ CORRECT D. An audit charter should state management's objectives for and
delegation of authority to IS auditors.
The PRIMARY advantage of a continuous audit approach is that it:
Master01 | September, 2024/2025 | Latest update
, 4 | P a g e | © copyright 2024/2025 | Grade A+
Select an answer:
A.
does not require an IS auditor to collect evidence on system reliability while
processing is taking place.
B.
allows the IS auditor to review and follow up on audit issues in a timely manner.
C.
places the responsibility for enforcement and monitoring of controls on the
security department instead of audit.
D.
simplifies the extraction and correlation of data from multiple and complex
systems.
A. The continuous audit approach often does require an IS auditor to collect
evidence on system reliability while processing is taking place.
Master01 | September, 2024/2025 | Latest update
CISA Questions (1-100) Questions &
100% Correct Answers
The internal audit department has written some scripts that are used for
continuous auditing of some information systems. The IT department has asked for
copies of the scripts so that they can use them for setting up a continuous
monitoring process on key systems. Would sharing these scripts with IT affect the
ability of the IS auditors to independently and objectively audit the IT function?
Select an answer:
A.
Sharing the scripts is not permitted because it would give IT the ability to pre-
audit systems and avoid an accurate, comprehensive audit.
B.
Sharing the scripts is required because IT must have the ability to review all
programs and software that runs on IS systems regardless of audit independence.
C.
Sharing the scripts is permissible as long as IT recognizes that audits may still be
conducted in areas not covered in the scripts.
Master01 | September, 2024/2025 | Latest update
, 2 | P a g e | © copyright 2024/2025 | Grade A+
D.
Sharing the scripts is not permitted because it would mean that the
A. The ability of IT to continuously monitor and address any issues on IT systems
would not affect the ability of IS audit to perform a comprehensive audit.
B. Sharing the scripts may be required by policy for the sake of quality assurance
and configuration management, but that would not impair the ability to audit.
✓ CORRECT C. IS audit can still review all aspects of the systems. They may
not be able to review the effectiveness of the scripts themselves, but they
can still audit the systems.
D. An audit of an IS system would encompass more than just the controls covered
in the scripts.
An audit charter should:
A.
be dynamic and change to coincide with the changing nature of technology and the
audit profession.
B.
Master01 | September, 2024/2025 | Latest update
, 3 | P a g e | © copyright 2024/2025 | Grade A+
clearly state audit objectives for, and the delegation of, authority to the
maintenance and review of internal controls.
C.
document the audit procedures designed to achieve the planned audit objectives.
D.
outline the overall authority, scope and responsibilities of the audit function.
A. The audit charter should not be subject to changes in technology and should
not significantly change over time. The charter should be approved at the highest
level of management.
B. An audit charter will state the authority and reporting requirements for the
audit but not the details of maintenance of internal controls.
C. An audit charter would not be at a detailed level and, therefore, would not
include specific audit objectives or procedures.
✓ CORRECT D. An audit charter should state management's objectives for and
delegation of authority to IS auditors.
The PRIMARY advantage of a continuous audit approach is that it:
Master01 | September, 2024/2025 | Latest update
, 4 | P a g e | © copyright 2024/2025 | Grade A+
Select an answer:
A.
does not require an IS auditor to collect evidence on system reliability while
processing is taking place.
B.
allows the IS auditor to review and follow up on audit issues in a timely manner.
C.
places the responsibility for enforcement and monitoring of controls on the
security department instead of audit.
D.
simplifies the extraction and correlation of data from multiple and complex
systems.
A. The continuous audit approach often does require an IS auditor to collect
evidence on system reliability while processing is taking place.
Master01 | September, 2024/2025 | Latest update
