CISA TEST STUDY GUIDE 2026 COMPLETE
QUESTIONS WITH CORRECT DETAILED
ANSWERS || 100% GUARANTEED PASS
<RECENT VERSION>
1. Source code - ANSWER ✔ uncompiled, archive code
2. Object code - ANSWER ✔ compiled code that is distributed and put into
production; not able to be read by humans
3. Inherent risk - ANSWER ✔ the risk that an error could occur assuming no
compensating control exist
4. Control risk - ANSWER ✔ the risk that an error exists that would not be
prevented by internal controls
5. Detection risk - ANSWER ✔ the risk that an error exists, but is not detected.
The risk that an IS auditor may use an inadequate test procedure and
conclude that no material error exists when in fact errors do exist.
6. Audit risk - ANSWER ✔ the overall level of risk; the level of risk the
auditor is prepared to accept.
,7. Compliance testing - ANSWER ✔ determines if controls are being applied
in a manner that complies with mgmt's policies and procedures
8. Substantive testing - ANSWER ✔ evaluates the integrity of individual
transactions, data, and other information.
9. Regression testing - ANSWER ✔ used to retest earlier program abends that
occurred during the initial testing phase.
10.Sociability testing - ANSWER ✔ to ensure the application works as
expected in the specified environment where other applications run
concurrently. Includes testing of interfaces with other systems.
11.Parallel testing - ANSWER ✔ Feeding test data into two systems and
comparing the results.
12.White box testing - ANSWER ✔ test the software's program logic.
13.Interviewing and Observing Personnel - ANSWER ✔ Actual Functions - An
adequate test to ensure that the individual who is assigned and authorized to
perform a particular function is the person who is actually doing the job.
Actual Processes and Procedures - allows the IS auditor to gain evidence of
compliance and observe deviations, if any.
Security Awareness - Should be observed to verify an individuals
understanding and practice of good preventive and detective security
measures.
Reporting Relationships - Should be observed to ensure that assigned
responsibilities and adequate segregation of duties are being practiced.
Observation Drawbacks - The observer may interfere with the observed
environment. People when observed may change their behaviors.
,14.Statistical Sampling - ANSWER ✔ An objective (math based) method of
determining the sample size and selection criteria
Uses the mathematical laws of probability. IS auditor quantitatively decides
how closely the sample should represent the population
15.Nonstatistical Sampling - ANSWER ✔ Use auditor judgement to determine
the method of sampling. These judgements are based on subjective (decision
based) judgement as to which items/transactions are the most material and
most risky
16.Attribute Sampling - ANSWER ✔ Sampling model used to estimate the rate
of occurrence of a specific quality in a population. Answers the question of
"how many"
Types:
Stop-or-go Sampling - Sampling model that helps prevent excessive
sampling of an attribute by allowing an audit test to be stopped at the earliest
possible moment. Used when very few errors will be found in a population
Discovery Sampling - Sampling model that can be used when the expected
occurrence rate is extremely low. Used when the objective of the audit is to
seek out fraud, circumvention of regulations or other irregularities.
17.Variable Sampling - ANSWER ✔ Technique used to estimate the monetary
value or some other unit of measure of a population from a sample portion.
Types:
Stratified mean per unit - Statistical model in which the population is
divided into groups and samples are drawn from the various groups; used to
produce a smaller overall sample size than unstratified mean per unit
Unstratified mean per unit - A statistical model in which a sample mean is
calculated and projected as an estimated total
Difference Estimation - Statistical model used to estimate the total
difference between audited values and book values based on differences
obtained from sample observations.
, 18.Confidence Coefficient - ANSWER ✔ A percentage expression of the
probability that the characteristics of the sample are a true representation of
the population. 95% is considered a high degree of comfort.
If internal controls are strong, the confidence coefficient may be lowered
and the sample size lowered. The greater the confidence coefficient, the
larger the sample size
19.Expected Error Rate - ANSWER ✔ Estimate stated as a percent of errors
that may exist. The greater the expected error rate, the greater the sample
size. Applied to attribute sampling, not variable sampling.
20.Tolerable Error Rate - ANSWER ✔ maximum misstatement or number of
errors that can exist without an account being materially misstated
21.Sample Mean - ANSWER ✔ Sum of all the sample values divided by the
size of the sample. Measures the average.
22.Computer Assisted Audit Techniques CAATs - ANSWER ✔ Important
tools for the IS auditor in gathering information from environments. Assist
in gathering evidence when systems have different hardware and software
environments. Enable IS auditors to gather information independently. Is a
reliable method to gather evidence. Can include generalized audit software,
utility software, debugging and scanning software, test data. Could aid
significantly in the effective and efficient detection of irregularities or illegal
acts. Can be used for continuous auditing.
23.Judging Materiality of Findings - ANSWER ✔ Key to determining this is
what would be significant to different levels of management. Assessment
requires judging the potential effect of the finding if corrective action is not
taken
QUESTIONS WITH CORRECT DETAILED
ANSWERS || 100% GUARANTEED PASS
<RECENT VERSION>
1. Source code - ANSWER ✔ uncompiled, archive code
2. Object code - ANSWER ✔ compiled code that is distributed and put into
production; not able to be read by humans
3. Inherent risk - ANSWER ✔ the risk that an error could occur assuming no
compensating control exist
4. Control risk - ANSWER ✔ the risk that an error exists that would not be
prevented by internal controls
5. Detection risk - ANSWER ✔ the risk that an error exists, but is not detected.
The risk that an IS auditor may use an inadequate test procedure and
conclude that no material error exists when in fact errors do exist.
6. Audit risk - ANSWER ✔ the overall level of risk; the level of risk the
auditor is prepared to accept.
,7. Compliance testing - ANSWER ✔ determines if controls are being applied
in a manner that complies with mgmt's policies and procedures
8. Substantive testing - ANSWER ✔ evaluates the integrity of individual
transactions, data, and other information.
9. Regression testing - ANSWER ✔ used to retest earlier program abends that
occurred during the initial testing phase.
10.Sociability testing - ANSWER ✔ to ensure the application works as
expected in the specified environment where other applications run
concurrently. Includes testing of interfaces with other systems.
11.Parallel testing - ANSWER ✔ Feeding test data into two systems and
comparing the results.
12.White box testing - ANSWER ✔ test the software's program logic.
13.Interviewing and Observing Personnel - ANSWER ✔ Actual Functions - An
adequate test to ensure that the individual who is assigned and authorized to
perform a particular function is the person who is actually doing the job.
Actual Processes and Procedures - allows the IS auditor to gain evidence of
compliance and observe deviations, if any.
Security Awareness - Should be observed to verify an individuals
understanding and practice of good preventive and detective security
measures.
Reporting Relationships - Should be observed to ensure that assigned
responsibilities and adequate segregation of duties are being practiced.
Observation Drawbacks - The observer may interfere with the observed
environment. People when observed may change their behaviors.
,14.Statistical Sampling - ANSWER ✔ An objective (math based) method of
determining the sample size and selection criteria
Uses the mathematical laws of probability. IS auditor quantitatively decides
how closely the sample should represent the population
15.Nonstatistical Sampling - ANSWER ✔ Use auditor judgement to determine
the method of sampling. These judgements are based on subjective (decision
based) judgement as to which items/transactions are the most material and
most risky
16.Attribute Sampling - ANSWER ✔ Sampling model used to estimate the rate
of occurrence of a specific quality in a population. Answers the question of
"how many"
Types:
Stop-or-go Sampling - Sampling model that helps prevent excessive
sampling of an attribute by allowing an audit test to be stopped at the earliest
possible moment. Used when very few errors will be found in a population
Discovery Sampling - Sampling model that can be used when the expected
occurrence rate is extremely low. Used when the objective of the audit is to
seek out fraud, circumvention of regulations or other irregularities.
17.Variable Sampling - ANSWER ✔ Technique used to estimate the monetary
value or some other unit of measure of a population from a sample portion.
Types:
Stratified mean per unit - Statistical model in which the population is
divided into groups and samples are drawn from the various groups; used to
produce a smaller overall sample size than unstratified mean per unit
Unstratified mean per unit - A statistical model in which a sample mean is
calculated and projected as an estimated total
Difference Estimation - Statistical model used to estimate the total
difference between audited values and book values based on differences
obtained from sample observations.
, 18.Confidence Coefficient - ANSWER ✔ A percentage expression of the
probability that the characteristics of the sample are a true representation of
the population. 95% is considered a high degree of comfort.
If internal controls are strong, the confidence coefficient may be lowered
and the sample size lowered. The greater the confidence coefficient, the
larger the sample size
19.Expected Error Rate - ANSWER ✔ Estimate stated as a percent of errors
that may exist. The greater the expected error rate, the greater the sample
size. Applied to attribute sampling, not variable sampling.
20.Tolerable Error Rate - ANSWER ✔ maximum misstatement or number of
errors that can exist without an account being materially misstated
21.Sample Mean - ANSWER ✔ Sum of all the sample values divided by the
size of the sample. Measures the average.
22.Computer Assisted Audit Techniques CAATs - ANSWER ✔ Important
tools for the IS auditor in gathering information from environments. Assist
in gathering evidence when systems have different hardware and software
environments. Enable IS auditors to gather information independently. Is a
reliable method to gather evidence. Can include generalized audit software,
utility software, debugging and scanning software, test data. Could aid
significantly in the effective and efficient detection of irregularities or illegal
acts. Can be used for continuous auditing.
23.Judging Materiality of Findings - ANSWER ✔ Key to determining this is
what would be significant to different levels of management. Assessment
requires judging the potential effect of the finding if corrective action is not
taken
