CISA practice questions 411–420

1. Question 411 · 1459 in bank

   During an IT general controls audit of a high-risk area where both internal and external audit teams are reviewing the same areas simultaneously, which of the following is the BEST approach to optimize resources?

   • ALeverage the work performed by external audit for the internal audit testing.
   • BEnsure both the internal and external auditors perform the work simultaneously.
   • CRoll forward the general controls audit to the subsequent audit year.
   • DRequest that the external audit team leverage the internal audit work.

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   Answer: A

   Explanation

   A is the correct answer Generally, given the nature of internal and external audits, option A, "Leverage the work performed by external audit for the internal audit testing," is often the default choice, as external audits are typically more comprehensive and rigorous, and their findings are designed to be used by a broad range of stakeholders, including internal auditors. But again, this can depend on the specifics of the situation.

   Source: Adapted from community discussion — oldmagic

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2. Question 412 · 1459 in bank

   Which type of testing is MOST important to perform during a project audit to help ensure business objectives are met?

   • ARegression testing
   • BPilot testing
   • CFunctional testing
   • DSystem testing

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   Answer: C

   Explanation

   Functional testing involves testing the functionality of the system against the detailed requirements to ensure that the software that has been built is traceable to customer requirements (i.e., Are we building the right product?)

   Source: Adapted from community discussion — [Removed]

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3. Question 413 · 1459 in bank

   During planning for a cloud service audit, audit management becomes aware that the assigned IS auditor is unfamiliar with the technologies in use and their associated risks to the business. To ensure audit quality, which of the following actions should audit management consider FIRST?

   • AConduct a follow-up audit after a suitable period has elapsed.
   • BReassign the audit to an internal audit subject matter expert.
   • CReschedule the audit assignment for the next financial year.
   • DExtend the duration of the audit to give the auditor more time.

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   Answer: B

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4. Question 414 · 1459 in bank

   An IS audit reveals that an organization operating in business continuity mode during a pandemic situation has not performed a simulation test of the business continuity plan (BCP). Which of the following is the auditor's BEST course of action?

   • ARaise an audit issue for the lack of simulated testing.
   • BReview the effectiveness of the business response.
   • CInterview staff members to obtain commentary on the BCP's effectiveness.
   • DConfirm the BCP has been recently updated.

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   Answer: A

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5. Question 415 · 1459 in bank

   Which of the following is BEST used for detailed testing of a business application's data and configuration files?

   • AUtility software
   • BAudit hooks
   • CAudit analytics tool
   • DVersion control software

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   Answer: C

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6. Question 416 · 1459 in bank

   Which of the following BEST enables a benefits realization process for a system development project?

   • AMetrics are evaluated immediately after the project has been implemented.
   • BMetrics for the project have been selected before the project begins.
   • CProject budget includes costs to execute the project and costs associated with the solution.
   • DEstimates of business benefits are backed by similar previously completed projects.

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   Answer: B

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7. Question 417 · 1459 in bank

   When auditing IT organizational structure, which of the following findings presents the GREATEST risk to an organization?

   • AIncrease in the frequency of software upgrades
   • BSignificantly higher turnover
   • CAging staff
   • DLack of customer satisfaction surveys

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   Answer: B

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8. Question 418 · 1459 in bank

   The PRIMARY objective of a control self-assessment (CSA) is to:

   • Aeducate functional areas on risks and controls.
   • Bensure appropriate access controls are implemented.
   • Cgain assurance for business functions that cannot be audited.
   • Deliminate the audit risk by leveraging management's analysis.

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   Answer: A

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9. Question 419 · 1459 in bank

   A staff accountant regularly uploads spreadsheets with inventory levels to the organization's financial reporting system. The transfers are executed through a customized interface created by an in-house developer. Which of the following is MOST important for the IS auditor to confirm during a review of the interface?

   • AThe data in the spreadsheet is correctly recorded in the financial system.
   • BThe financial system transfers are performed by the accountant at predefined intervals.
   • CThe spreadsheets do not contain malware or malicious macros.
   • DThe data transfer connection does not support full duplex communication.

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   Answer: A

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10. Question 420 · 1459 in bank

    A new regulation has been enacted that mandates specific information security practices for the protection of customer data. Which of the following is MOST useful for an IS auditor to review when auditing against the regulation?

    • ACompliance gap analysis
    • BCustomer data protection roles and responsibilities
    • CCustomer data flow diagram
    • DBenchmarking studies of adaptation to the new regulation

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    Answer: A

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CISA practice, question 411. 1459 questions available.