CISA practice questions 1,111–1,120

1. Question 1111 · 1459 in bank

   Which of the following is the PRIMARY benefit of continuous auditing?

   • AIt facilitates the use of robotic automation processes.
   • BIt allows reduced sample sizes for testing.
   • CIt enables timely detection of anomalies.
   • DIt deters fraudulent transactions.

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   Answer: C

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2. Question 1112 · 1459 in bank

   Which of the following are BEST suited for continuous auditing?

   • ALow-value transactions
   • BIrregular transactions
   • CReal-time transactions
   • DManual transactions

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   Answer: C

   Explanation

   Continuous auditing is a method of reviewing and auditing financial information in real-time or near-real-time. It involves using automated processes and technology to regularly and frequently assess an organization's financial data. Continuous auditing is designed to work seamlessly with real-time or near-real-time transactions, allowing organizations to promptly identify and address any issues or discrepancies.

   Source: Adapted from community discussion — FAGFUR

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3. Question 1113 · 1459 in bank

   Which of the following is the BEST method to maintain an audit trail of changes made to the source code of a program?

   • AStandardize file naming conventions.
   • BUtilize automated version control.
   • CEmbed details within source code.
   • DDocument details on a change register.

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   Answer: B

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4. Question 1114 · 1459 in bank

   Which of the following is MOST likely to be detected by an IS auditor applying data analytic techniques?

   • AIssues resulting from an unsecured application automatically uploading transactions to the general ledger
   • BUnauthorized salary or benefit changes to the payroll system generated by authorized users
   • CPotentially fraudulent invoice payments originating within the accounts payable department
   • DCompletion of inappropriate cross-border transmission of personally identifiable information (PII)

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   Answer: C

   Explanation

   Data analytics can be effective in detecting patterns indicative of fraudulent activities, such as unusual payment patterns, duplicate invoices, or other anomalies within accounts payable data. Analyzing large sets of data can help auditors identify irregularities that may be indicative of fraud in the invoicing and payment process.

   Source: Adapted from community discussion — FAGFUR

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5. Question 1115 · 1459 in bank

   An IS auditor is planning an audit of an organization's accounts payable processes. Which of the following controls is MOST important to assess in the audit?

   • ASegregation of duties between issuing purchase orders and making payments
   • BManagement review and approval of purchase orders
   • CManagement review and approval of authorization tiers
   • DSegregation of duties between receiving invoices and setting authorization limits

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   Answer: A

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6. Question 1116 · 1459 in bank

   An IS auditor discovers that due to resource constraints, a database administrator (DBA) is responsible for developing and executing changes into the production environment. Which of the following should the auditor do FIRST?

   • AEnsure a change management process is followed prior to implementation.
   • BIdentify whether any compensating controls exist.
   • CDetermine whether another database administrator (DBA) could make the changes.
   • DReport a potential segregation of duties (SoD) violation.

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   Answer: B

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7. Question 1117 · 1459 in bank

   Backups will MOST effectively minimize a disruptive incident's impact on a business if they are:

   • Ataken according to recovery point objectives (RPOs).
   • Bscheduled according to the service delivery objectives.
   • Cperformed by automated backup software on a fixed schedule.
   • Dstored on write-once read-many media.

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   Answer: A

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8. Question 1118 · 1459 in bank

   An IS auditor is reviewing logical access controls for an organization's financial business application. Which of the following findings should be of GREATEST concern to the auditor?

   • AManagement does not review application user activity logs.
   • BPassword length is set to eight characters.
   • CUser accounts are shared between users.
   • DUsers are not required to change their passwords on a regular basis.

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   Answer: C

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9. Question 1119 · 1459 in bank

   An IS auditor is reviewing an organization's information asset management process. Which of the following would be of GREATEST concern to the auditor?

   • AProcess ownership has not been established.
   • BIdentification of asset value is not included in the process.
   • CThe process does not require specifying the physical locations of assets.
   • DThe process does not include asset review.

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   Answer: A

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10. Question 1120 · 1459 in bank

    An IS auditor performing an audit of backup procedures observes that backup tapes are picked up weekly and stored offsite at a third-party hosting facility. Which of the following recommendations would be the BEST way to protect the integrity of the data on the backup tapes?

    • AEnsure that data is encrypted before leaving the facility.
    • BConfirm that data transfers are logged and recorded.
    • CConfirm that data is transported in locked tamper-evident containers.
    • DEnsure that the transport company obtains signatures for all shipments.

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    Answer: A

    Explanation

    in my opinion A could be right. The question is about integrity of DATA and not the physical security of the tapes. Even if the tapes are transported in tamper evident containers, this will physically protect the tapes and in event of tamper will leave behind an evidence. However, if the data on tapes is encrypted, the data integrity will be preserved during as well as after the transport.

    Source: Adapted from community discussion — Deeplaxmi

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CISA practice, question 1111. 1459 questions available.