ISACA Cheat Sheet 2026

The 30 highest-yield ISACA facts, distilled from real exam questions. Print it, save it as a PDF, or study it here — free, no sign-up.

1. What is the follow-up phase in the audit process? → Checking implementation of actions
2. An IS auditor beginning a review of a system acquisition should FIRST examine which document? → The business case and requirements specification
3. What distinguishes a Information Systems Audit and Control Association Certification certified professional from a non-certified practitioner? → Certification validates competency through standardized assessment against benchmarks
4. In Information Systems Audit and Control Association Certification practice, what is the CORRECT sequence when performing a technical procedure? → Plan, prepare, execute, verify, and document
5. Which approach is MOST important for ISACA professionals when applying technical procedures? → Adhering to established protocols while adapting to specific conditions
6. What is the role of an incident response team? → Manage and mitigate incidents
7. Which phase of the audit process involves identifying key risks and controls? → Planning
8. During an audit, what is the importance of sampling? → Test a representative subset
9. Which process ensures IT investments deliver expected benefits? → Value management
10. In Information Systems Audit and Control Association Certification, what is the PRIMARY purpose of conducting regular safety drills and exercises? → To ensure personnel can respond effectively in emergencies
11. Why is regular testing important for business continuity plans? → Verify plan effectiveness
12. Which control is MOST important to verify when auditing a change management process? → Changes are approved by appropriate authority before implementation
13. What is the role of the IT steering committee? → Provide oversight and direction
14. Why are audit logs important? → Track access and detect breaches
15. Which statement BEST describes the relationship between Information Systems Audit and Control Association Certification certification and industry evolution? → Requirements evolve periodically to reflect advances in knowledge and practice
16. What is a physical control in information security? → Locks and guards
17. Which configuration management practice BEST supports an audit trail for system changes? → Maintaining a configuration management database (CMDB)
18. Which statement BEST describes the relationship between Information Systems Audit and Control Association Certification certification and industry evolution? → Requirements evolve periodically to reflect advances in knowledge and practice
19. Formal change management for infrastructure changes exists PRIMARILY to achieve which outcome? → Prevent unauthorized changes and minimize the risk of unplanned outages
20. What should an audit report include? → Findings, conclusions, recommendations
21. When conducting a risk assessment for ISACA operations, which factor should receive the HIGHEST priority? → Probability and severity of potential harm
22. Which rollback procedure consideration is MOST critical before executing a production system upgrade? → Whether the rollback procedure has been tested and a documented fallback plan exists
23. What is the PRIMARY purpose of a post-implementation review (PIR)? → To evaluate whether the system meets its original objectives
24. What is redundancy in information systems? → Duplicate components for availability
25. When auditing application controls, which control type BEST ensures that all data entered into a system has been processed completely? → Batch totals
26. User acceptance testing (UAT) is PRIMARILY performed by which group? → End users and business stakeholders
27. Which control type helps prevent unauthorized access? → Access controls
28. Which factor MOST significantly affects the quality of technical outcomes in ISACA practice? → The practitioner's training, preparation, and attention to detail
29. Which of the following is a benefit of good IT governance? → Better alignment and resource use
30. In software development, what is the MAIN objective of unit testing? → Validating individual code modules or functions in isolation