Audit Execution and Evidence CISA Practice Questions (Page 2)

Questions 6–10

1. 6foundation · easy

   Which evidence collection technique involves the auditor re-performing a calculation to verify its accuracy?

   • ARecalculation
   • BObservation
   • CInquiry
   • DConfirmation
   Reveal Solution Discussion Select an answer first
2. 7foundation · easy

   Which of the following is a characteristic of 'appropriate' audit evidence?

   • AIt is relevant and reliable
   • BIt is obtained from a reliable source
   • CIt is obtained in a timely manner
   • DIt is sufficient in quantity
   Reveal Solution Discussion Select an answer first
4. 8expert · hard

   An IS auditor is using data analytics to identify potential fraud in a procurement process. The auditor has access to the full population of purchase orders, vendor master data, and employee records. Which data analytics approach is MOST effective for identifying potential conflicts of interest?

   • AMatching employee records to vendor master data to identify vendors that are also employees
   • BReviewing a sample of purchase orders for approval signatures
   • CStratifying purchase orders by dollar amount to focus on high-value transactions
   • DAnalyzing the trend of purchase orders over time to identify unusual spikes
   Reveal Solution Discussion Select an answer first
5. 9application · medium

   An IS auditor is planning to use data analytics to test the effectiveness of segregation of duties (SoD) in an ERP system. Which approach is MOST appropriate?

   • AInterview the system administrator to understand the SoD controls in place.
   • BExtract all user-role assignments and run an anomaly detection algorithm to identify users with conflicting roles.
   • CPerform a walkthrough of the system's access control procedures.
   • DReview the system's audit log for a sample of transactions.
   Reveal Solution Discussion Select an answer first
6. 10expert · hard

   An IS auditor is evaluating evidence for a control that prevents unauthorized changes to system configurations. The auditor has obtained: (1) a configuration change log, (2) an interview with the system administrator, and (3) a report from an automated monitoring tool. Which combination of evidence provides the MOST reliable basis for the audit conclusion?

   • AThe configuration change log and the interview
   • BThe automated monitoring tool report and the configuration change log
   • CAll three pieces of evidence, but the interview should be given the most weight
   • DThe interview and the automated monitoring tool report
   Reveal Solution Discussion Select an answer first