ISACA CISA Certified Information Systems Auditor Exam Questions and Answers – 30

The latest ISACA CISA (Certified Information Systems Auditor) certification actual real practice exam question and answer (Q&A) dumps are available free, which are helpful for you to pass the ISACA CISA exam and earn ISACA CISA certification.

CISA Question 3181

Question

When performing a post-implementation review, the adequacy of the data conversion effort would BEST be evaluated by performing a thorough review of the:

A. functional conversion rules.
B. conversion user acceptance testing (UAT) results.
C. go-live conversion results.
D. detailed conversion approach templates.

Answer

A. functional conversion rules.

CISA Question 3182

Question

Which of the following is the BEST justification for deferring remediation testing until the next audit?

A. Auditee management has accepted all observations reported by the auditor.
B. The audit environment has changed significantly.
C. The auditor who conducted the audit and agreed with the timeline has left the organization.
D. Management’s planned actions are sufficient given the relative importance of the observations.

Answer

B. The audit environment has changed significantly.

CISA Question 3183

Question

Which of the following provides the MOST useful information to an IS auditor reviewing the relationships between critical business processes and IT systems?

A. IT portfolio management
B. IT service management
C. Enterprise architecture (EA)
D. Configuration management database (CMDB)

Answer

B. IT service management

CISA Question 3184

Question

An IS auditor’s independence with respect to the audit of an application system is MOST likely to be impaired if the auditor:

A. performed a development review of the application.
B. designed an embedded audit module for the application.
C. knows that the application contains the auditor’s personal transactions.
D. reports to an individual responsible for the application.

Answer

C. knows that the application contains the auditor’s personal transactions.

CISA Question 3185

Question

Which of the following is the BEST way for an IS auditor to maintain visibility of a new system implementation project when faced with resource limitations?

A. Evaluate the project plan and milestones.
B. Attend steering committee meetings.
C. Assess user acceptance test (UAT) results.
D. Review the target control environment .

Answer

A. Evaluate the project plan and milestones.

CISA Question 3186

Question

Which of the following is the MOST effective sampling method for an IS auditor to use for identifying fraud and circumvention of regulations?

A. Stop-or-go sampling
B. Variable sampling
C. Discovery sampling
D. Statistical sampling

Answer

C. Discovery sampling

Explanation

This is an example of the discovery sampling technique, where an auditor examines samples until an exception is found.

CISA Question 3187

Question

A multinational organization is integrating its existing payroll system with a human resource information system. Which of the following should be of GREATEST concern to the IS auditor?

A. Currency conversion
B. Scope creep
C. Application interfaces
D. System documentation

Answer

C. Application interfaces

CISA Question 3188

Question

Which of the following observations should be of GREATEST concern to an IS auditor reviewing a hosted virtualized environment where each guest operating system (OS) is running a production application?

A. All virtual machines are launching an application backup job at the same time.
B. There are file shares between the host OS and the guest OS.
C. Access to virtualization utilities and tools in the host is not restricted.
D. The test environment of the applications is in a separate guest OS.

Answer

B. There are file shares between the host OS and the guest OS.

CISA Question 3189

Question

During an internal audit review of a human resources (HR) recruitment system implementation, the IS auditor notes that several defects were unresolved at the time the system went live. Which of the following is the auditor’s MOST important task prior to formulating an audit opinion?

A. Confirm the project plan was approved.
B. Confirm the severity of the identified defects.
C. Review the user acceptance test (UAT) results for defects.
D. Review the initial implementation plan for timelines.

Answer

C. Review the user acceptance test (UAT) results for defects.

CISA Question 3190

Question

An organization’s enterprise architecture (EA) department decides to change a legacy system’s components while maintaining its original functionality. Which of the following is MOST important for an IS auditor to understand when reviewing this decision?

A. The current business capabilities delivered by the legacy system
B. The database entity relationships within the legacy system
C. The data flows between the components to be used by the redesigned system
D. The proposed network topology to be used by the redesigned system

Answer

C. The data flows between the components to be used by the redesigned system