CISA IS Audit Planning 5

Question 1

An IS auditor is planning an audit of an organization that recently implemented an AI-based fraud detection system. Which audit area deserves the MOST attention in the initial planning phase?

Accepted Answer

Algorithm bias, model validation, and governance of AI decision-making

Answer

AI systems introduce risks around model accuracy, bias, and lack of explainability, making algorithm validation and governance the most critical areas for an IS auditor to plan around.

Question 2

Which of the following scenarios BEST illustrates an inappropriate restriction on audit scope that an IS auditor should escalate?

Accepted Answer

Management requests the auditor avoid reviewing a specific high-risk system due to 'sensitivity'

Answer

When management restricts access to a high-risk area without valid justification, it represents a scope limitation that must be escalated to the audit committee as it impairs audit independence.

Question 3

During IS audit planning, the auditor reviews prior audit workpapers. The PRIMARY benefit of this review is to:

Accepted Answer

Understand previously identified risks, findings, and remediation status to inform current planning

Answer

Reviewing prior workpapers helps identify historical risk areas, outstanding findings, and whether remediation was completed, all of which inform current audit risk assessment and focus.

Question 4

Which IS audit planning concept ensures that audit conclusions are supported by sufficient, reliable, relevant, and useful evidence?

Accepted Answer

Audit evidence standards

Answer

Audit evidence standards require that the evidence gathered be sufficient (enough), reliable (trustworthy), relevant (pertinent to the objective), and useful (supportive of conclusions).

Question 5

An IS auditor plans to rely on the work of an internal audit team. Which condition MUST be assessed before placing reliance on their work?

Accepted Answer

The competence and objectivity of the internal audit function

Answer

Before relying on internal audit work, an IS auditor must evaluate the internal audit team's technical competence and organizational objectivity to ensure their work meets adequate standards.

CISA - Certified Information Systems Auditor Practice Test

CISA - Certified Information Systems Auditor Practice Test

CISA IS Audit Planning 5