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CISA Questions and Answers

Question # 1

While executing follow-up activities, an IS auditor is concerned that management has implemented corrective actions that are different from those originally discussed and agreed with the audit function. In order to resolve the situation, the IS auditor's BEST course of action would be to:

A.

re-prioritize the original issue as high risk and escalate to senior management.

B.

schedule a follow-up audit in the next audit cycle.

C.

postpone follow-up activities and escalate the alternative controls to senior audit management.

D.

determine whether the alternative controls sufficiently mitigate the risk.

Question # 2

Which of the following documents would be MOST useful in detecting a weakness in segregation of duties?

A.

System flowchart

B.

Data flow diagram

C.

Process flowchart

D.

Entity-relationship diagram

Question # 3

An organization plans to receive an automated data feed into its enterprise data warehouse from a third-party service provider. Which of the following would be the BEST way to prevent accepting bad data?

A.

Obtain error codes indicating failed data feeds.

B.

Appoint data quality champions across the organization.

C.

Purchase data cleansing tools from a reputable vendor.

D.

Implement business rules to reject invalid data.