ion Systems Auditor Study Guide 2026/2027 | IS Audit, Governance, Risk, Incident Response & Business Continuity Review | ISACA 2026/2027 | Page 1
ISACA / CISA
CISA Certified Information Systems Auditor Study Guide
2026/2027 | IS Audit, Governance, Risk, Incident
Response & Business Continuity Review | ISACA
2026/2027 Edition - Official Exam 2026/2027
75 75% N/A
QUESTIONS PASSING SCORE RECERTIFICATION
TABLE OF CONTENTS
Section 1 Information System Auditing Process Q1-15
Section 2 Governance and Management of IT Q16-30
Section 3 Information Systems Acquisition, Development, and Implementation Q31-45
Section 4 Information Systems Operations and Business Resilience Q46-60
Section 5 Protection of Information Assets Q61-75
Instructions: Select the single best answer for each question. This exam is designed for CISA Certified
Information Systems Auditor certification preparation. Passing score: 75% (56 questions correct).
CISA Information Systems Auditor - 2026/2027 | Passing Score: 75% | Page 1 of 40
,SECTION 1 | Information System Auditing Process | Q1-Q15 | CISA Information Systems Auditor 2026/2027
Q1 Question 1 of 75
A 42-year-old IS auditor at a regional bank is reviewing the annual audit plan and notices that
several high-risk systems have been excluded due to resource constraints. The auditor must
determine the most appropriate course of action to preserve independence and objectivity.
A. Escalate the concern to the audit committee with a documented risk analysis.
B. Accept the plan as-is to maintain a positive relationship with IT management.
C. Unilaterally add the high-risk systems without consulting the CAE.
D. Request that IT management self-assess the excluded systems instead.
Correct Answer: A
Rationale:
Escalating to the audit committee with documented risk analysis preserves auditor independence and fulfills
professional obligations. Accepting the plan without action compromises objectivity and due professional care.
Q2 Question 2 of 75
During a post-implementation review of an ERP system at a manufacturing firm, a 35-year-old
senior auditor discovers that user acceptance testing was performed solely by the vendor without
independent business-user participation. The auditor should conclude that:
A. Business requirements may not have been adequately validated.
B. The vendor's reputation sufficiently substitutes for independent testing.
C. User training can be deferred until after go-live.
D. The system is ready for production because the vendor is certified.
Correct Answer: A
Rationale:
Independent business-user participation in UAT is essential to validate that requirements are met. Vendor-only
testing introduces objectivity risk and may overlook business-specific needs.
CISA Information Systems Auditor - 2026/2027 | Passing Score: 75% | Page 2 of 40
,SECTION 1 | Information System Auditing Process | Q1-Q15 | CISA Information Systems Auditor 2026/2027
Q3 Question 3 of 75
A 29-year-old IT auditor is planning an audit of change management at a healthcare organization.
The auditor learns that emergency changes are frequently implemented without
post-implementation review. Which risk is MOST critical?
A. Unauthorized or failed changes may go undetected, affecting system integrity.
B. The change advisory board will meet less frequently.
C. IT staff will experience increased workload during emergencies.
D. Documentation templates will require more frequent updates.
Correct Answer: A
Rationale:
Lack of post-implementation review for emergency changes means failed or unauthorized changes may persist,
directly threatening system integrity and patient data safety.
Q4 Question 4 of 75
While reviewing IT governance at a multinational retailer, a 48-year-old lead auditor finds that the
board receives only summarized IT performance dashboards with no trend data or exception
reporting. The PRIMARY audit concern is that:
A. The board lacks actionable insight to exercise effective IT oversight.
B. The CIO prefers verbal briefings over written reports.
C. Dashboard generation consumes excessive computing resources.
D. External stakeholders may request more detailed disclosures.
Correct Answer: A
Rationale:
Board oversight depends on timely, actionable information including trends and exceptions. Summaries alone
prevent proactive governance and risk response.
CISA Information Systems Auditor - 2026/2027 | Passing Score: 75% | Page 3 of 40
, SECTION 1 | Information System Auditing Process | Q1-Q15 | CISA Information Systems Auditor 2026/2027
Q5 Question 5 of 75
A 38-year-old auditor is evaluating evidence collection for a fraud investigation involving a finance
system. The auditor must ensure that evidence is admissible in legal proceedings. The BEST
approach is to:
A. Maintain a documented chain of custody with timestamps and access logs.
B. Print screenshots and store them in a locked filing cabinet.
C. Rely on verbal testimony from the system administrator.
D. Email the evidence to personal accounts for safekeeping.
Correct Answer: A
Rationale:
A documented chain of custody with timestamps and access logs ensures evidence integrity and admissibility.
Personal storage or verbal testimony lacks reliability and traceability.
Q6 Question 6 of 75
During an audit of data analytics practices at an insurance company, a 33-year-old auditor
observes that automated audit scripts are run by the same IT team responsible for the source
data. The GREATEST risk is:
A. Potential manipulation of scripts or data before audit execution.
B. The scripts may execute faster than manual review.
C. IT staff may require additional training on audit objectives.
D. The audit scope may need to be expanded unnecessarily.
Correct Answer: A
Rationale:
Segregation of duties requires that those who manage data should not also execute audit scripts. This
arrangement creates a conflict of interest and undermines audit reliability.
CISA Information Systems Auditor - 2026/2027 | Passing Score: 75% | Page 4 of 40
ISACA / CISA
CISA Certified Information Systems Auditor Study Guide
2026/2027 | IS Audit, Governance, Risk, Incident
Response & Business Continuity Review | ISACA
2026/2027 Edition - Official Exam 2026/2027
75 75% N/A
QUESTIONS PASSING SCORE RECERTIFICATION
TABLE OF CONTENTS
Section 1 Information System Auditing Process Q1-15
Section 2 Governance and Management of IT Q16-30
Section 3 Information Systems Acquisition, Development, and Implementation Q31-45
Section 4 Information Systems Operations and Business Resilience Q46-60
Section 5 Protection of Information Assets Q61-75
Instructions: Select the single best answer for each question. This exam is designed for CISA Certified
Information Systems Auditor certification preparation. Passing score: 75% (56 questions correct).
CISA Information Systems Auditor - 2026/2027 | Passing Score: 75% | Page 1 of 40
,SECTION 1 | Information System Auditing Process | Q1-Q15 | CISA Information Systems Auditor 2026/2027
Q1 Question 1 of 75
A 42-year-old IS auditor at a regional bank is reviewing the annual audit plan and notices that
several high-risk systems have been excluded due to resource constraints. The auditor must
determine the most appropriate course of action to preserve independence and objectivity.
A. Escalate the concern to the audit committee with a documented risk analysis.
B. Accept the plan as-is to maintain a positive relationship with IT management.
C. Unilaterally add the high-risk systems without consulting the CAE.
D. Request that IT management self-assess the excluded systems instead.
Correct Answer: A
Rationale:
Escalating to the audit committee with documented risk analysis preserves auditor independence and fulfills
professional obligations. Accepting the plan without action compromises objectivity and due professional care.
Q2 Question 2 of 75
During a post-implementation review of an ERP system at a manufacturing firm, a 35-year-old
senior auditor discovers that user acceptance testing was performed solely by the vendor without
independent business-user participation. The auditor should conclude that:
A. Business requirements may not have been adequately validated.
B. The vendor's reputation sufficiently substitutes for independent testing.
C. User training can be deferred until after go-live.
D. The system is ready for production because the vendor is certified.
Correct Answer: A
Rationale:
Independent business-user participation in UAT is essential to validate that requirements are met. Vendor-only
testing introduces objectivity risk and may overlook business-specific needs.
CISA Information Systems Auditor - 2026/2027 | Passing Score: 75% | Page 2 of 40
,SECTION 1 | Information System Auditing Process | Q1-Q15 | CISA Information Systems Auditor 2026/2027
Q3 Question 3 of 75
A 29-year-old IT auditor is planning an audit of change management at a healthcare organization.
The auditor learns that emergency changes are frequently implemented without
post-implementation review. Which risk is MOST critical?
A. Unauthorized or failed changes may go undetected, affecting system integrity.
B. The change advisory board will meet less frequently.
C. IT staff will experience increased workload during emergencies.
D. Documentation templates will require more frequent updates.
Correct Answer: A
Rationale:
Lack of post-implementation review for emergency changes means failed or unauthorized changes may persist,
directly threatening system integrity and patient data safety.
Q4 Question 4 of 75
While reviewing IT governance at a multinational retailer, a 48-year-old lead auditor finds that the
board receives only summarized IT performance dashboards with no trend data or exception
reporting. The PRIMARY audit concern is that:
A. The board lacks actionable insight to exercise effective IT oversight.
B. The CIO prefers verbal briefings over written reports.
C. Dashboard generation consumes excessive computing resources.
D. External stakeholders may request more detailed disclosures.
Correct Answer: A
Rationale:
Board oversight depends on timely, actionable information including trends and exceptions. Summaries alone
prevent proactive governance and risk response.
CISA Information Systems Auditor - 2026/2027 | Passing Score: 75% | Page 3 of 40
, SECTION 1 | Information System Auditing Process | Q1-Q15 | CISA Information Systems Auditor 2026/2027
Q5 Question 5 of 75
A 38-year-old auditor is evaluating evidence collection for a fraud investigation involving a finance
system. The auditor must ensure that evidence is admissible in legal proceedings. The BEST
approach is to:
A. Maintain a documented chain of custody with timestamps and access logs.
B. Print screenshots and store them in a locked filing cabinet.
C. Rely on verbal testimony from the system administrator.
D. Email the evidence to personal accounts for safekeeping.
Correct Answer: A
Rationale:
A documented chain of custody with timestamps and access logs ensures evidence integrity and admissibility.
Personal storage or verbal testimony lacks reliability and traceability.
Q6 Question 6 of 75
During an audit of data analytics practices at an insurance company, a 33-year-old auditor
observes that automated audit scripts are run by the same IT team responsible for the source
data. The GREATEST risk is:
A. Potential manipulation of scripts or data before audit execution.
B. The scripts may execute faster than manual review.
C. IT staff may require additional training on audit objectives.
D. The audit scope may need to be expanded unnecessarily.
Correct Answer: A
Rationale:
Segregation of duties requires that those who manage data should not also execute audit scripts. This
arrangement creates a conflict of interest and undermines audit reliability.
CISA Information Systems Auditor - 2026/2027 | Passing Score: 75% | Page 4 of 40
