ISACA Information System Auditing Process 2

Question 1

When an IS auditor identifies a control deficiency during fieldwork, what is the MOST appropriate immediate action?

Accepted Answer

Document the finding and discuss it with management before finalizing

Answer

Auditors should document findings and discuss them with management during the exit conference to confirm facts before issuing the final report.

Question 2

Which sampling method gives every item in a population an equal chance of selection, making it the most statistically representative?

Accepted Answer

Random sampling

Answer

Random (statistical) sampling ensures each item has an equal probability of selection, supporting statistically valid conclusions.

Question 3

An IS auditor is reviewing access controls and finds that 15% of sampled user accounts belong to terminated employees. This finding BEST represents a weakness in:

Accepted Answer

User access termination controls

Answer

Active accounts for terminated employees indicate a failure in the offboarding/access revocation process, which is a user access termination control.

Question 4

What is the PRIMARY purpose of an audit charter?

Accepted Answer

To authorize the internal audit function and establish its responsibilities

Answer

The audit charter formally establishes the internal audit function's purpose, authority, and responsibility within the organization.

Question 5

An IS auditor discovers evidence of fraud during a routine audit. What should the auditor do FIRST?

Accepted Answer

Immediately expand audit scope and notify appropriate management or legal counsel

Answer

Upon discovering potential fraud, the auditor should expand scope as needed and notify appropriate levels of management or legal counsel per established protocols.

(ISACA) Information Systems Audit and Control Association Certification Practice Test

(ISACA) Information Systems Audit and Control Association Certification Practice Test

ISACA Information System Auditing Process 2