Isaca CISA Quiz 525 Topic 7 Questions 2621-2625

Question: 1

Which of the following is the PRIMARY reason for an IS auditor to map out the narrative of a business

process?

ATo verify the business process is as described in the engagement letter

BTo identify the resources required to perform the audit

CTo ensure alignment with organizational objectives

DTo gain insight into potential risks

Show Answer

Question: 2

While following up on a prior audit report, an IS auditor determines that a number of recommendations to

address critical findings have not been implemented as agreed. What is the BEST course of action for the

auditor?

AReclassify the risk ratings of the original findings.

BPropose revised implementation timelines.

CEscalate to the appropriate level of management.

DRevise the scope of the follow-up audit

Show Answer

Question: 3

An IS auditor is performing a routine procedure to test for the possible existence of fraudulent transactions.

Given there is no reason to suspect the existence of fraudulent transactions, which of the following data

analytics techniques should be employed?

AAssociation analysis

BClassification analysis

CAnomaly detection analysis

DRegression analysis

Show Answer

Question: 4

Which of the following ensures components of an IT system are identified and baselined, and that changes to them are implemented in a controlled manner?

AChange management process

BConfiguration management process

CSoftware versioning control

DRestricted production access

Show Answer

Question: 5

A small organization does not have enough employees to implement adequate segregation of duties in accounts payable. Which of the following is the BEST compensating control to mitigate the risk associated with this situation?

ASupervisory review of logs to detect changes in vendors

BRotation of duties among existing personnel

CReview of transactions exceeding a specific threshold

DRegular reconciliation of key transactions approved by a supervisor

Show Answer

Isaca CISA Quiz:525 Topic:7 Questions:2621-2625