An IS auditor is analyzing a dataset of 50,000 journal entries to identify unusual transactions. The auditor wants to focus on entries that deviate significantly from the norm. Which data analytics technique is MOST appropriate?

Stratification of the data by dollar amount

Trend analysis of journal entries over time

Anomaly detection using statistical methods to flag entries that fall outside expected ranges

Recalculation of the total of all journal entries

What is the key difference between statistical and non-statistical sampling?

Non-statistical sampling requires the use of random number generators

Statistical sampling uses random selection and probability theory to measure sampling risk, while non-statistical sampling does not

Statistical sampling is only used for tests of controls, while non-statistical sampling is used for substantive tests

Statistical sampling is always more accurate than non-statistical sampling

What is the first step in using data analytics tools for audit testing?

Extract the data from the source systems

Transform the data into a usable format

When interpreting data analytics results, what should the auditor do if anomalies are identified?

Investigate the anomalies to determine their cause

Ignore them if they are not material

Report them to management immediately

Conclude that the audit objective is not met

Certified Information Systems Auditor

Domain 1Objective 3

Audit Execution and Evidence CISA Practice Questions (Page 5)

Part of the Information Systems Auditing Process domain, which accounts for 18% of the CISA exam.

42questions here

9free pages

13concepts

18%of the exam

Questions 21–25

21application · medium
An IS auditor is analyzing a dataset of 50,000 journal entries to identify unusual transactions. The auditor wants to focus on entries that deviate significantly from the norm. Which data analytics technique is MOST appropriate?
Select an answer first
22application · easy
An IS auditor is verifying that a new firewall rule is actually in effect. The auditor reviews the firewall configuration file and also interviews the network administrator. Which type of evidence is the configuration file?
Select an answer first
23foundation · easy
What is the key difference between statistical and non-statistical sampling?
Select an answer first
24foundation · easy
What is the first step in using data analytics tools for audit testing?
Select an answer first
25foundation · easy
When interpreting data analytics results, what should the auditor do if anomalies are identified?
Select an answer first

Finished these 5 questions?

Review the revealed explanations, or continue through the curriculum.

Next 5 questions →Back to CISA

Free Basic Practice is a study aid with revealable answers — not a scored exam. Examers.io is independent and not affiliated with or endorsed by ISACA. “CISA” is a trademark of its owner, used for identification only.