Page 1 of 75
Certified Information Systems Auditor CISA Exam
ALL QUESTIONS AND CORRECT ANSWERS LATEST
UPDATE THIS YEAR
QUESTION: When developing a risk-based audit strategy, an IS auditor should conduct a risk
assessment to ensure that:
A. controls needed to mitigate risk are in place.
B. vulnerabilities and threats are identified.
C. audit risk is considered.
D. a gap analysis is appropriate. - ANSWER-B.
QUESTION: A PRIMARY benefit derived for an organization employing control self-assessment
techniques is that it:
A. can identify high-risk areas that might need a detailed review later.
B. allows IS auditors to independently assess risk.
C. can be used as a replacement for traditional audits.
D. allows management to relinquish responsibility for control. - ANSWER-A.
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, Page 2 of 75
QUESTION: In planning an IS audit, the MOST critical step is the identification of the:
A. areas of significant risk.
B. skill sets of the audit staff.
C. test steps in the audit.
D. time allotted for the audit. - ANSWER-A.
QUESTION: Which of the following represents the GREATEST potential risk in an electronic data
interchange (EDI) environment?
A. Lack of transaction authorizations
B. Loss or duplication of EDI transmissions
C. Transmission delay
D. Deletion or manipulation of transactions prior to or after establishment of application
controls - ANSWER-A.
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, Page 3 of 75
QUESTION: Which of the following controls would an IS auditor look for in an environment
where duties cannot be appropriately segregated?
A. Overlapping controls
B. Boundary controls
C. Access controls
D. Compensating controls - ANSWER-D.
QUESTION: An IS auditor performing a review of application controls would evaluate the:
A. efficiency of the application in meeting the business processes.
B. impact of any exposures discovered.
C. business processes served by the application.
D. application's optimization. - ANSWER-B.
QUESTION: During a risk analysis, an IS auditor identifies threats and potential impacts. Next,
the IS auditor should:
A. ensure the risk assessment is aligned to management's risk assessment process.
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, Page 4 of 75
B. identify information assets and the underlying systems.
C. disclose the threats and impacts to management.
D. identify and evaluate the existing controls. - ANSWER-D.
Q; When evaluating the collective effect of preventive, detective and corrective controls within
a process, an IS auditor should be aware of which of the following?
A. The point at which controls are exercised as data flow through the system
B. Only preventive and detective controls are relevant
C. Corrective controls are regarded as compensating
D. Classification allows an IS auditor to determine which controls are missing - ANSWER-A.
QUESTION: An IS auditor who has discovered unauthorized transactions during a review of
electronic data interchange (EDI) transactions is likely to recommend improving the:
A. EDI trading partner agreements.
B. physical controls for terminals.
C. authentication techniques for sending and receiving messages.
4
Certified Information Systems Auditor CISA Exam
ALL QUESTIONS AND CORRECT ANSWERS LATEST
UPDATE THIS YEAR
QUESTION: When developing a risk-based audit strategy, an IS auditor should conduct a risk
assessment to ensure that:
A. controls needed to mitigate risk are in place.
B. vulnerabilities and threats are identified.
C. audit risk is considered.
D. a gap analysis is appropriate. - ANSWER-B.
QUESTION: A PRIMARY benefit derived for an organization employing control self-assessment
techniques is that it:
A. can identify high-risk areas that might need a detailed review later.
B. allows IS auditors to independently assess risk.
C. can be used as a replacement for traditional audits.
D. allows management to relinquish responsibility for control. - ANSWER-A.
1
, Page 2 of 75
QUESTION: In planning an IS audit, the MOST critical step is the identification of the:
A. areas of significant risk.
B. skill sets of the audit staff.
C. test steps in the audit.
D. time allotted for the audit. - ANSWER-A.
QUESTION: Which of the following represents the GREATEST potential risk in an electronic data
interchange (EDI) environment?
A. Lack of transaction authorizations
B. Loss or duplication of EDI transmissions
C. Transmission delay
D. Deletion or manipulation of transactions prior to or after establishment of application
controls - ANSWER-A.
2
, Page 3 of 75
QUESTION: Which of the following controls would an IS auditor look for in an environment
where duties cannot be appropriately segregated?
A. Overlapping controls
B. Boundary controls
C. Access controls
D. Compensating controls - ANSWER-D.
QUESTION: An IS auditor performing a review of application controls would evaluate the:
A. efficiency of the application in meeting the business processes.
B. impact of any exposures discovered.
C. business processes served by the application.
D. application's optimization. - ANSWER-B.
QUESTION: During a risk analysis, an IS auditor identifies threats and potential impacts. Next,
the IS auditor should:
A. ensure the risk assessment is aligned to management's risk assessment process.
3
, Page 4 of 75
B. identify information assets and the underlying systems.
C. disclose the threats and impacts to management.
D. identify and evaluate the existing controls. - ANSWER-D.
Q; When evaluating the collective effect of preventive, detective and corrective controls within
a process, an IS auditor should be aware of which of the following?
A. The point at which controls are exercised as data flow through the system
B. Only preventive and detective controls are relevant
C. Corrective controls are regarded as compensating
D. Classification allows an IS auditor to determine which controls are missing - ANSWER-A.
QUESTION: An IS auditor who has discovered unauthorized transactions during a review of
electronic data interchange (EDI) transactions is likely to recommend improving the:
A. EDI trading partner agreements.
B. physical controls for terminals.
C. authentication techniques for sending and receiving messages.
4
