FREE Certified Information Systems Auditor Trivia Questions and Answers

Question 1

An auditor is reviewing the background check procedure while inspecting a company's hiring procedure. The auditor is primarily concerned with whether background checks are conducted on all employees and whether the results of those checks result in decisions not to hire someone. Which of the following methods for gathering evidence will support this audit goal?

Accepted Answer

Get a copy of the background check ledger that lists the names of the applicants, the findings of the background checks, and the choices to hire or not to hire.

Answer

The auditor's goal is to verify that background checks are conducted on all employees and that the results influence hiring decisions. A background check ledger that lists applicants, the findings of their checks, and the final hire/no-hire decisions directly provides the necessary evidence to achieve this objective. It allows the auditor to trace the process from check initiation to the final decision for a population of applicants.

Question 2

Which risk categories should be taken into account when planning an audit, as per ISACA Audit Standard 1202?

Accepted Answer

Business risk

Answer

ISACA Audit Standard 1202, 'Risk Assessment in Planning,' mandates that the IS auditor identify and assess risks relevant to the audit objectives. This primarily refers to business risks, which encompass various threats that could impact an organization's ability to achieve its strategic and operational objectives. By understanding business risks, the auditor can focus their efforts on areas with the highest potential impact.

Question 3

Which of the following best exemplifies a user account provisioning process control self-assessment?

Accepted Answer

Reconciliation of all user account changes with ticketing system requests that have been granted

Answer

Control Self-Assessment (CSA) involves management and staff directly assessing the effectiveness of controls within their own processes. Reconciling user account changes with approved ticketing system requests is a practical, ongoing check that the process owner can perform to verify that user account provisioning controls are operating as intended. This direct verification by the team responsible for the process is a prime example of CSA.

Question 4

What could happen if an IS auditor breaks the ISACA Code of Professional Ethics when they are members of ISACA and CISA certified?

Accepted Answer

Loss of ISACA certifications

Answer

The ISACA Code of Professional Ethics outlines the mandatory standards of professional conduct for all ISACA members and certification holders. A violation of this code can lead to disciplinary actions, with the most severe consequence for certified individuals being the suspension or revocation of their ISACA certifications, such as CISA. This ensures the integrity and credibility of the ISACA professional community.

Question 5

The audit client argues with the conclusions after receiving a Sarbanes-Oxley audit report from an auditor that lists 12 exceptions. The unhappy audit customer demands a $25,000 fee in exchange for the removal of any six conclusions from the report. The validity of each of the 12 findings was confirmed after a review of the audit findings. How ought the auditor to move forward?

Accepted Answer

The auditor should report the matter to his or her manager.

Answer

The auditor is facing an ethical dilemma involving a potential bribe and pressure to compromise audit findings, which is a serious breach of professional ethics and independence. Since the auditor has already confirmed the validity of the findings, the appropriate course of action is to immediately report the incident to their manager. The manager can then provide guidance, escalate the issue, and ensure proper handling in accordance with firm policies and ethical standards.

CISA - Certified Information Systems Auditor Practice Test

CISA - Certified Information Systems Auditor Practice Test

FREE Certified Information Systems Auditor Trivia Questions and Answers