1 | P a g e | © copyright 2024/2025 | Grade A+
CISA Questions & 100% Correct
Answers
What is the definition of audit?
✓ :~~ Auditing is a detailed and specific evaluation of a process, procedure,
organization, job function, or system, in which results are gathered and
reported.
What is the purpose of ethics?
✓ :~~ To mandate the professional and personal conduct of auditors
According to the ISACA Code of Ethics is an auditor allowed to share the results of
an audit with other personnel?
✓ :~~ The auditor must maintain confidentiality of the audit unless required
by legal authority
Should the IS audit plan be integrated into the overall audit plan for the
organization?
✓ :~~ The IS Audit function must fulfill all organizational audit objectives.
An IS Auditor is best advised to follow the standards provided by ISACA for
conducting an planning IS Audits
Master01 | September, 2024/2025 | Latest update
, 2 | P a g e | © copyright 2024/2025 | Grade A+
✓ :~~ ISACA audit standards are recommendations for planning IS audits.
ISACA Audit standard S2 Independence refers to what?
✓ :~~ An Auditor should be independent of the area being audited
Standard S4 Professional Competence, requires the auditor to have the skills to
conduct the audit?
✓ :~~ appropriate continuing professional education
The basis for an audit plan should be what?
✓ :~~ Risk
Audit findings and conclusions are supported by what?
✓ :~~ Evidence
When an auditor uses the assistance of outside experts, what obligations does the
auditor have to review the work of the experts?
✓ :~~ The auditor must apply additional test procedures if the work of
outside experts is not adequate
When an auditor is planning an information system audit and suspects a potential
control weakness, what are they obligated to do?
Master01 | September, 2024/2025 | Latest update
, 3 | P a g e | © copyright 2024/2025 | Grade A+
✓ :~~ The auditor must consider the materiality of the weakness and plan the
audit accordingly.
What role does risk assessment have in audit planning?
✓ :~~ Risk assessment is used to determine the priorities for audit and
allocation of audit resources.
What steps should an auditor take when a material irregularity is discovered?
✓ :~~ The auditor should communicate the irregularity to management in a
timely manner
What is the risk to an audit if unusual relationships exist between staff members in
the area being audited?
✓ :~~ The auditor may be provided inaccurate evidence
True or False? Supervision of the information systems audit staff should not be
necessary if the staff is adequately trained and experienced
✓ :~~ True
Once an audit is completed and submitted does the auditor have any further
responsibility?
Master01 | September, 2024/2025 | Latest update
CISA Questions & 100% Correct
Answers
What is the definition of audit?
✓ :~~ Auditing is a detailed and specific evaluation of a process, procedure,
organization, job function, or system, in which results are gathered and
reported.
What is the purpose of ethics?
✓ :~~ To mandate the professional and personal conduct of auditors
According to the ISACA Code of Ethics is an auditor allowed to share the results of
an audit with other personnel?
✓ :~~ The auditor must maintain confidentiality of the audit unless required
by legal authority
Should the IS audit plan be integrated into the overall audit plan for the
organization?
✓ :~~ The IS Audit function must fulfill all organizational audit objectives.
An IS Auditor is best advised to follow the standards provided by ISACA for
conducting an planning IS Audits
Master01 | September, 2024/2025 | Latest update
, 2 | P a g e | © copyright 2024/2025 | Grade A+
✓ :~~ ISACA audit standards are recommendations for planning IS audits.
ISACA Audit standard S2 Independence refers to what?
✓ :~~ An Auditor should be independent of the area being audited
Standard S4 Professional Competence, requires the auditor to have the skills to
conduct the audit?
✓ :~~ appropriate continuing professional education
The basis for an audit plan should be what?
✓ :~~ Risk
Audit findings and conclusions are supported by what?
✓ :~~ Evidence
When an auditor uses the assistance of outside experts, what obligations does the
auditor have to review the work of the experts?
✓ :~~ The auditor must apply additional test procedures if the work of
outside experts is not adequate
When an auditor is planning an information system audit and suspects a potential
control weakness, what are they obligated to do?
Master01 | September, 2024/2025 | Latest update
, 3 | P a g e | © copyright 2024/2025 | Grade A+
✓ :~~ The auditor must consider the materiality of the weakness and plan the
audit accordingly.
What role does risk assessment have in audit planning?
✓ :~~ Risk assessment is used to determine the priorities for audit and
allocation of audit resources.
What steps should an auditor take when a material irregularity is discovered?
✓ :~~ The auditor should communicate the irregularity to management in a
timely manner
What is the risk to an audit if unusual relationships exist between staff members in
the area being audited?
✓ :~~ The auditor may be provided inaccurate evidence
True or False? Supervision of the information systems audit staff should not be
necessary if the staff is adequately trained and experienced
✓ :~~ True
Once an audit is completed and submitted does the auditor have any further
responsibility?
Master01 | September, 2024/2025 | Latest update
