ISACA CISA Certified Information Systems Auditor Exam Questions and Answers – 31

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 3231

Question

Which audit approach is MOST helpful in optimizing the use of IS audit resources?

A. Agile auditing
B. Outsourced auditing
C. Risk-based auditing
D. Continuous auditing

Answer

A. Agile auditing

CISA Question 3232

Question

Which of the following would BEST indicate the independence of the internal audit function?

A. Engagement letter
B. Audit charter
C. Organizational structure
D. Dedicated chief internal auditor

Answer

B. Audit charter

CISA Question 3233

Question

During an audit of an online sales booking system, the IS auditor identifies exceptions in the batch mode that cause some transactions to not get posted. Which of the following is MOST important for the auditor to review?

A. Error detection and handling procedures
B. Changes to the scheduling program
C. The vulnerability of source code and parameters configured
D. The nature and frequency of network connection failures

Answer

A. Error detection and handling procedures

CISA Question 3234

Question

Which of the following reports would BEST assist an IS auditor evaluating the effectiveness of preventive maintenance?

A. Downtime
B. Help desk
C. Violation
D. Activity

Answer

B. Help desk

CISA Question 3235

Question

Which of the following is the PRIMARY purpose for external assessments of internal audit’s quality assurance systems and frameworks?

A. To provide assurance that the internal audit function conforms with established professional practices
B. To provide assurance that internal audit staff are qualified to perform their responsibilities
C. To confirm the accuracy and reliability of prior internal audit results
D. To confirm the internal audit department has adequate budget to perform its duties

Answer

A. To provide assurance that the internal audit function conforms with established professional practices

CISA Question 3236

Question

An IS auditor finds that an employee lost a mobile device containing sensitive company data. Which of the following would have BEST prevented data leakage?

A. The employee promptly reported the lost device.
B. Data on the device was encrypted.
C. The employee acknowledged the acceptable use policy.
D. Data on the device was backed up.

Answer

B. Data on the device was encrypted.

CISA Question 3237

Question

During an ongoing audit, management requests a briefing on the findings to date. Which of the following is the IS auditor’s BEST course of action?

A. Review working papers with the auditee.
B. Request the auditee provide management responses.
C. Request management wait until a final report is ready for discussion.
D. Present observations for discussion only.

Answer

A. Review working papers with the auditee.

CISA Question 3238

Question

What would be an IS auditor’s BEST course of action when a critical issue outside the audit scope is discovered on an employee workstation?

A. Take no action as this issue is outside the audit scope.
B. Expand the audit scope to include desktop audits.
C. Include the findings with recommendations in the final report.
D. Record the observation in the workpapers.

Answer

C. Include the findings with recommendations in the final report.

CISA Question 3239

Question

Which of the following is MOST important for an auditor to consider when scoping for an IT general controls audit?

A. Frequency of changes
B. Timing of changes
C. Types of changes
D. Number of changes

Answer

C. Types of changes

CISA Question 3240

Question

An IS auditor notes that due to the small size of the organization, human resources staff can create new employees in the payroll system as well as process payroll. Which of the following is the BEST recommendation to address this situation?

A. Outsource the processing of payroll to a third party.
B. Implement a periodic user access review over the payroll system.
C. Implement periodic reviews of employees in the payroll system.
D. Hire additional staff so that access for the two functions can be segregated.

Answer

D. Hire additional staff so that access for the two functions can be segregated.