Certified Information Systems Auditor v1.0 (CISA)

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Total 2694 questions

Which of the following is an analytical review procedure for a payroll system?

  • A. Performing penetration attempts on the payroll system
  • B. Evaluating the performance of the payroll system, using benchmarking software
  • C. Performing reasonableness tests by multiplying the number of employees by the average wage rate
  • D. Testing hours reported on time sheets


Answer : C

An IS auditor observes that the CEO has full access to the enterprise resource planning (ERP) system. The IS auditor should FIRST:

  • A. accept the level of access provided as appropriate
  • B. recommend that the privilege be removed
  • C. ignore the observation as not being material to the review
  • D. document the finding as a potential risk


Answer : D

Two servers are deployed in a cluster to run a mission-critical application. To determine whether the system has been designed for optimal efficiency, the IS auditor should verify that:

  • A. the security features in the operating system are all enabled
  • B. the number of disks in the cluster meets minimum requirements
  • C. the two servers are of exactly the same configuration
  • D. load balancing between the servers has been implemented


Answer : D

The GREATEST risk when performing data normalization is:

  • A. the increased complexity of the data model
  • B. duplication of audit logs
  • C. reduced data redundancy
  • D. decreased performance


Answer : A

An IS auditor has found that a vendor has gone out of business and the escrow has an older version of the source code. What is the auditor"™s BEST recommendation for the organization?

  • A. Continue using the existing application since it meets the current requirements
  • B. Prepare a maintenance plan that will support the application using the existing code
  • C. Bring the escrow version up to date
  • D. Undertake an analysis to determine the business risk


Answer : D

Which of the following is the BEST way to evaluate the effectiveness of access controls to an internal network?

  • A. Perform a system penetration test
  • B. Test compliance with operating procedures
  • C. Review access rights
  • D. Review router configuration tables


Answer : A

An IS auditor finds a number of system accounts that do not have documented approvals. Which of the following should be performed FIRST by the auditor?

  • A. Have the accounts removed immediately
  • B. Obtain sign-off on the accounts from the application owner
  • C. Document a finding and report an ineffective account provisioning control
  • D. Determine the purpose and risk of the accounts


Answer : D

An IS auditor is a member of an application development team that is selecting software. Which of the following would impair the auditor"™s independence?

  • A. Verifying the weighting of each selection criteria
  • B. Approving the vendor selection methodology
  • C. Reviewing the request for proposal (RFP)
  • D. Witnessing the vendor selection process


Answer : B

An internal control audit has revealed a control deficiency related to a legacy system where the compensating controls no longer appear to be effective. Which of the following would BEST help the information security manager determine the security requirements to resolve the control deficiency?

  • A. Cost-benefit analysis
  • B. Gap analysis
  • C. Risk assessment
  • D. Business case


Answer : B

An audit of the quality management system (QMS) begins with an evaluation of the:

  • A. organization"™s QMS policy
  • B. sequence and interaction of QMS processes
  • C. QMS processes and their application
  • D. QMS document control procedures


Answer : A

An IS auditor has completed an audit on the organization"™s IT strategic planning process. Which of the following findings should be given the HIGHEST priority?

  • A. The IT strategic plan was completed prior to the formulation of the business strategic plan
  • B. Assumptions in the IT strategic plan have not been communicated to business stakeholders
  • C. The IT strategic plan was formulated based on the current IT capabilities
  • D. The IT strategic plan does not include resource requirements for implementation


Answer : A

Which of the following provides the BEST evidence of successfully completed batch uploads?

  • A. Sign-off on the batch journal
  • B. Using sequence controls
  • C. Enforcing batch cut-off times
  • D. Reviewing process logs


Answer : B

An IS auditor is conducting a review of a healthcare organization"™s IT policies for handling medical records. Which of the following is MOST important to verify?

  • A. A documented policy approval process is in place
  • B. Policy writing standards are consistent
  • C. The policies comply with regulatory requirements
  • D. IT personnel receive ongoing policy training


Answer : C

Audit management has just completed the annual audit plan for the upcoming year, which consists entirely of high-risk processes. However, it is determined that there are insufficient resources to execute the plan. What should be done NEXT?

  • A. Remove audits from the annual plan to better match the number of resources available
  • B. Reduce the scope of the audits to better match the number of resources available
  • C. Present the annual plan to the audit committee and ask for more resources
  • D. Review the audit plan and defer some audits to the subsequent year


Answer : C

If concurrent update transactions to an account are not processed properly, which of the following will be affected?

  • A. Integrity
  • B. Confidentiality
  • C. Availability
  • D. Accountability


Answer : A

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Total 2694 questions