Audit Execution and Evidence CISA Practice Questions (Page 6)

Questions 26–30

1. 26foundation · easy

   What is the primary purpose of audit sampling in an information systems audit?

   • ATo select and test a representative subset of a population to draw conclusions about the whole population
   • BTo ensure that all errors in a population are identified and corrected
   • CTo examine every item in a population to ensure absolute accuracy
   • DTo randomly delete data from a population to reduce the audit scope
   Reveal Solution Discussion Select an answer first
2. 27foundation · easy

   Which of the following best describes the two types of risk associated with audit sampling?

   • ASystematic risk and random risk
   • BDetection risk and audit risk
   • CSampling risk and non-sampling risk
   • DInherent risk and control risk
   Reveal Solution Discussion Select an answer first
4. 28foundation · easy

   Which type of audit evidence is obtained by performing calculations or reasoning to verify amounts?

   • AAnalytical evidence
   • BDocumentary evidence
   • CTestimonial evidence
   • DPhysical evidence
   Reveal Solution Discussion Select an answer first
5. 29foundation · easy

   Which data analytics technique is used to divide data into groups to identify patterns or anomalies?

   • AAnomaly detection
   • BRegression analysis
   • CStratification
   • DTrend analysis
   Reveal Solution Discussion Select an answer first
6. 30application · easy

   An IS auditor is documenting evidence in working papers. Which practice is MOST consistent with professional standards?

   • ADestroying working papers after the audit report is issued to reduce storage costs
   • BRecording the audit procedures performed, the evidence obtained, and the conclusions reached
   • CIncluding only the final conclusions and omitting detailed supporting data to keep the working papers concise
   • DKeeping working papers in the auditor's personal files to maintain confidentiality
   Reveal Solution Discussion Select an answer first