ISACA Information System Auditing Process 3

Question 1

During an IT general controls audit, which area would an IS auditor focus on to assess whether program changes are authorized and tested before moving to production?

Accepted Answer

Change management controls

Answer

Change management controls govern the authorization, testing, and migration of program changes from development to production environments.

Question 2

What does 'audit universe' refer to in internal audit planning?

Accepted Answer

All auditable entities or activities within an organization

Answer

The audit universe comprises all auditable entities—processes, systems, departments—from which the audit plan is derived based on risk assessment.

Question 3

An IS auditor uses Computer-Assisted Audit Techniques (CAATs) to analyze an entire population of transactions. This approach is PRIMARILY beneficial because it:

Accepted Answer

Allows 100% coverage of transactions, reducing sampling risk

Answer

CAATs enable auditors to analyze complete data populations rather than samples, eliminating sampling risk and increasing audit coverage.

Question 4

Which of the following BEST describes 'inherent risk' in the context of IS auditing?

Accepted Answer

The susceptibility of an area to a material misstatement assuming no controls

Answer

Inherent risk is the level of risk present in the absence of any mitigating controls—the raw, uncontrolled risk of an area.

Question 5

When reviewing Business Continuity Planning (BCP), an IS auditor should PRIMARILY assess whether:

Accepted Answer

Recovery procedures have been tested and meet recovery time objectives

Answer

The most critical BCP control is that recovery procedures are regularly tested and validated against documented Recovery Time Objectives (RTOs) and Recovery Point Objectives (RPOs).

(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 3