CISA IS Audit Planning 2

Question 1

During IS audit planning, which document formally authorizes the audit and defines its scope, objectives, and resources?

Accepted Answer

Engagement letter

Answer

Audit charter

Answer

Audit program

Answer

Risk register

Question 2

When planning an IS audit, an auditor discovers that the organization recently experienced a major system migration. How should this affect the audit plan?

Accepted Answer

Increase audit scope to cover migration risks and residual vulnerabilities

Answer

Postpone the audit until the system stabilizes

Answer

Reduce scope since new systems have fewer legacy issues

Answer

Focus only on pre-migration controls

Question 3

Which sampling technique is most appropriate when an IS auditor wants every item in the population to have an equal chance of selection?

Accepted Answer

Simple random sampling

Answer

Judgmental sampling

Answer

Stratified sampling

Answer

Cluster sampling

Question 4

An IS auditor is planning a review of access controls. The PRIMARY reason for performing a preliminary survey is to:

Accepted Answer

Obtain sufficient understanding of the environment to develop audit procedures

Answer

Identify all control deficiencies before fieldwork begins

Answer

Replace the need for detailed testing of controls

Answer

Document findings for the audit report

Question 5

In IS audit planning, materiality is BEST defined as:

Accepted Answer

The significance of a matter in the context of the audit objectives and stakeholder decision-making

Answer

The dollar threshold above which errors must be reported

Answer

The minimum number of control failures that trigger a finding

Answer

The risk level assigned to a specific audit area

Question 6

When assessing inherent risk during IS audit planning, the auditor should consider:

Accepted Answer

The risk that exists independent of any controls

Answer

The effectiveness of existing controls

Answer

Management's response to prior audit findings

Answer

The cost of implementing additional controls

Question 7

Which of the following BEST describes the purpose of an audit program in IS audit planning?

Accepted Answer

A set of detailed instructions guiding the auditor through specific procedures to achieve audit objectives

Answer

A high-level document authorizing the audit function

Answer

A summary of findings presented to management

Answer

A schedule of all audits planned for the year