CISA EXAM 3 QUESTIONS AND
100% CORRECT ANSWERS!!
The PRIMARY purpose for meeting with auditees prior to formally closing a review is to:
confirm that the auditors did not overlook any important issues.
gain agreement on the findings.
receive feedback on the adequacy of the audit procedures.
test the structure of the final presentation.
b
Which of the following forms of evidence would an IS auditor consider the MOST reliable?
An oral statement from the auditee
The results of a test performed by an external IS auditor
An internally generated computer accounting report
A confirmation letter received from an outside source
b
Which of the following sampling methods is MOST useful when testing for compliance?
Attribute sampling
Variable sampling
Stratified mean per unit sampling
Difference estimation sampling
, a
An IS auditor finds that the answers received during an interview with a payroll clerk do
not support job descriptions and documented procedures. Under these circumstances, the
IS auditor should:
conclude that the controls are inadequate.
expand the scope to include substantive testing.
place greater reliance on previous audits.
suspend the audit.
b
The vice president of human resources has requested an IS audit to identify payroll
overpayments for the previous year. Which would be the BEST audit technique to use
in this situation?
Generate sample test data
Generalized audit software
Integrated test facility
Embedded audit module
b
Corrective action has been taken by an auditee immediately after the identification of a
reportable finding. The auditor should:
include the finding in the final report, because the IS auditor is responsible for an
accurate report of all findings.
not include the finding in the final report because management resolved the item.
100% CORRECT ANSWERS!!
The PRIMARY purpose for meeting with auditees prior to formally closing a review is to:
confirm that the auditors did not overlook any important issues.
gain agreement on the findings.
receive feedback on the adequacy of the audit procedures.
test the structure of the final presentation.
b
Which of the following forms of evidence would an IS auditor consider the MOST reliable?
An oral statement from the auditee
The results of a test performed by an external IS auditor
An internally generated computer accounting report
A confirmation letter received from an outside source
b
Which of the following sampling methods is MOST useful when testing for compliance?
Attribute sampling
Variable sampling
Stratified mean per unit sampling
Difference estimation sampling
, a
An IS auditor finds that the answers received during an interview with a payroll clerk do
not support job descriptions and documented procedures. Under these circumstances, the
IS auditor should:
conclude that the controls are inadequate.
expand the scope to include substantive testing.
place greater reliance on previous audits.
suspend the audit.
b
The vice president of human resources has requested an IS audit to identify payroll
overpayments for the previous year. Which would be the BEST audit technique to use
in this situation?
Generate sample test data
Generalized audit software
Integrated test facility
Embedded audit module
b
Corrective action has been taken by an auditee immediately after the identification of a
reportable finding. The auditor should:
include the finding in the final report, because the IS auditor is responsible for an
accurate report of all findings.
not include the finding in the final report because management resolved the item.
