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 3271

Question

An IS auditor is performing a follow-up audit for findings identified in an organization’s user provisioning process. Which of the following is the MOST appropriate population to sample from when testing for remediation?

A. All users who have followed user provisioning processes provided by management
B. All users provisioned after the finding was originally identified
C. All users provisioned after management resolved the audit issue
D. All users provisioned after the final audit report was issued

Answer

C. All users provisioned after management resolved the audit issue

CISA Question 3272

Question

Which of the following is MOST important for an IS auditor to focus on when evaluating the quality control processes for software deliverables?

A. The process to identify and manage defects
B. The process to check adherence to technical specifications
C. The process to produce quality control reports
D. The process to peer review and test the software

Answer

B. The process to check adherence to technical specifications

CISA Question 3273

Question

An IS auditor is performing a follow-up audit and notes that some critical deficiencies have not been addressed. The auditor’s BEST course of action is to:

A. assess the impact of not addressing deficiencies.
B. document management’s reasons for not addressing deficiencies.
C. postpone the audit until the deficiencies are addressed.
D. provide new recommendations.

Answer

A. assess the impact of not addressing deficiencies.

CISA Question 3274

Question

An IS auditor is evaluating the risk associated with moving from one database management system (DBMS) to another. Which of the following would be MOST helpful to ensure the integrity of the system throughout the change?

A. Preserving the same data structure
B. Preserving the same data classifications
C. Preserving the same data interfaces
D. Preserving the same data inputs

Answer

D. Preserving the same data inputs

CISA Question 3275

Question

An IS auditor is using data analytics for an accounts payable audit. Which of the following potential risk scenarios will MOST likely be identified using this approach?

A. Rogue or shadow vendors
B. Payments made to the wrong vendor
C. Consecutive invoice numbers paid
D. Duplicate payments made for a vendor

Answer

D. Duplicate payments made for a vendor

CISA Question 3276

Question

An IS auditor performs a follow-up audit and learns the approach taken by the auditee to fix the findings differs from the agreed-upon approach confirmed during the last audit. Which of the following should be the auditor’s NEXT course of action?

A. Inform senior management of the change in approach.
B. Conduct a risk analysis incorporating the change.
C. Report results of the follow-up to the audit committee.
D. Evaluate the appropriateness of the remedial action taken.

Answer

C. Report results of the follow-up to the audit committee.

CISA Question 3277

Question

An IS auditor discovers that management has created a system interface to receive financial data and store it in a data warehouse. Which of the following provides the BEST assurance that data in the data warehouse is accurate?

A. Established risk management processes
B. A documented change management process
C. Management access reviews
D. Management reconciliations

Answer

D. Management reconciliations

CISA Question 3278

Question

Which of the following BEST enables an audit department to improve the quality of work performed by its auditors?

A. Implementing global quality standards
B. Funding additional resources for audit work
C. Using audit-related data analytics tools
D. Implementing peer review of audit work

Answer

A. Implementing global quality standards

CISA Question 3279

Question

An organization with high availability resource requirements is selecting a provider for cloud computing. Which of the following would cause the GREATEST concern to an IS auditor? The provider:

A. is not internationally certified for high availability.
B. does not store backup media offsite.
C. deploys patches automatically without testing.
D. hosts systems for the organization’s competitor.

Answer

C. deploys patches automatically without testing.

CISA Question 3280

Question

An organization has selected a web-based solution to reduce transaction costs and improve productivity. Before implementation, an IS auditor should ensure that the organization has:

A. performed a vulnerability assessment.
B. implemented electronic data interchange.
C. validated the solution against the current IT infrastructure.
D. addressed the level of risk exposure

Answer

D. addressed the level of risk exposure