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

The engagement letter (or audit engagement letter) formally authorizes the audit and outlines scope, objectives, timing, and resource requirements agreed upon between the auditor and management.

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

A recent system migration increases inherent risk and should prompt the auditor to expand scope to cover migration-related risks, data integrity issues, and control gaps.

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

Simple random sampling gives every item in the population an equal and independent probability of being selected, eliminating selection bias.

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

A preliminary survey provides the auditor with enough understanding of the systems, processes, and environment to design appropriate and targeted audit procedures.

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

Materiality refers to the significance or importance of information, errors, or omissions in the context of the financial statements or audit objectives that could influence stakeholder decisions.

CISA - Certified Information Systems Auditor Practice Test

CISA - Certified Information Systems Auditor Practice Test

CISA IS Audit Planning 2