Audit Execution and Evidence CISA Practice Questions (Page 1)

Questions 1–5

1. 1foundation · easy

   Which of the following is a key requirement for working papers?

   • AThey must be prepared in a standardized format
   • BThey must be prepared by the client
   • CThey must be retained for a specified period of time
   • DThey must be shared with management
   Reveal Solution Discussion Select an answer first
2. 2foundation · easy

   Which of the following is a benefit of using data analytics in an audit?

   • AIt reduces the need for sampling in some cases
   • BIt eliminates the need for auditor judgment
   • CIt improves the efficiency and effectiveness of the audit
   • DIt allows the auditor to test 100% of the population
   Reveal Solution Discussion Select an answer first
4. 3application · medium

   An IS auditor needs to analyze a large dataset from a legacy system that is stored in a CSV file. The auditor wants to identify duplicate vendor records. Which tool is MOST appropriate for this task?

   • AA data analytics tool such as ACL or IDEA, which can import CSV files and run duplicate detection.
   • BA spreadsheet application to sort the data and visually identify duplicates
   • CA database query tool, but only if the data is loaded into a database first
   • DA word processing application to manually review the file
   Reveal Solution Discussion Select an answer first
5. 4expert · hard

   An IS auditor is planning to use data analytics to test the completeness of a revenue system. The auditor has access to the sales order data, the billing system data, and the general ledger. Which approach is MOST appropriate for testing completeness?

   • AAnalyze the trend of sales orders over time to identify unusual patterns.
   • BReview a sample of sales orders for proper approval.
   • CStratify the sales order data by customer to focus on high-value customers.
   • DCompare the total sales order amounts to the total billing amounts to identify discrepancies.
   Reveal Solution Discussion Select an answer first
6. 5foundation · easy

   Which type of audit evidence is obtained by directly observing a physical asset or process?

   • APhysical evidence
   • BTestimonial evidence
   • CAnalytical evidence
   • DDocumentary evidence
   Reveal Solution Discussion Select an answer first