ISACA Information System Auditing Process

Question 1

What is the primary objective of an information system audit?

Accepted Answer

Evaluate effectiveness of controls

Answer

To develop software

Answer

Design hardware systems

Answer

Manage IT projects

Question 2

Which phase of the audit process involves identifying key risks and controls?

Accepted Answer

Planning

Answer

Reporting

Answer

Fieldwork

Answer

Follow-up

Question 3

What is the purpose of fieldwork in IS audit?

Accepted Answer

Gather and analyze evidence

Answer

Prepare audit report

Answer

Define audit scope

Answer

Conduct training

Question 4

Why is communication important during the audit process?

Accepted Answer

Keep stakeholders informed

Answer

To delay audit

Answer

Avoid findings

Answer

Ignore feedback

Question 5

What is an audit program?

Accepted Answer

Plan of audit procedures

Answer

Financial statement

Answer

Project management plan

Answer

Security policy

Question 6

During an audit, what is the importance of sampling?

Accepted Answer

Test a representative subset

Answer

Test all transactions

Answer

Ignore data

Answer

Make assumptions

Question 7

What should an audit report include?

Accepted Answer

Findings, conclusions, recommendations

Answer

Only positive feedback

Answer

Financial statements

Answer

Employee evaluations

Question 8

What is the follow-up phase in the audit process?

Accepted Answer

Checking implementation of actions

Answer

Initial planning

Answer

Gathering evidence

Answer

Drafting reports

Question 9

Which standard guides IS audit practices?

Accepted Answer

ISACA GAAS

Answer

ISO 9001

Answer

HIPAA

Answer

SOX