Audit Execution and Evidence CISA Practice Questions (Page 7)

Questions 31–35

1. 31foundation · easy

   Which evidence collection technique involves obtaining a written response from a third party to verify a balance or transaction?

   • AInspection
   • BObservation
   • CRecalculation
   • DConfirmation
   Reveal Solution Discussion Select an answer first
2. 32application · medium

   An IS auditor is testing a population of 500 access control changes. The auditor wants to use a sampling method that allows for the quantification of sampling risk. Which approach is MOST appropriate?

   • AStatistical sampling, using random selection and probability theory to evaluate results.
   • BJudgmental sampling, selecting items the auditor believes are most likely to have errors.
   • CNon-statistical sampling, using the auditor's judgment to select a representative sample.
   • DHaphazard sampling, selecting items without any structured approach.
   Reveal Solution Discussion Select an answer first
4. 33application · medium

   An IS auditor is gathering evidence on the effectiveness of a new password policy. The auditor obtains a report of password resets from the help desk. Which factor MOST affects the reliability of this evidence?

   • AThe independence of the report's source (whether it was generated by the system or by the help desk staff)
   • BThe timeliness of the report (whether it covers the period since the policy was implemented)
   • CThe relevance of the report to the password policy
   • DThe source of the report (internal vs. external)
   Reveal Solution Discussion Select an answer first
5. 34foundation · easy

   When determining sample size, which of the following would typically result in a smaller sample size?

   • AA lower desired confidence level
   • BA higher expected error rate
   • CA lower tolerable error rate
   • DA larger population size
   Reveal Solution Discussion Select an answer first
6. 35application · medium

   An IS auditor sampled 100 transactions from a population of 1,000 and found 5 errors. The auditor wants to project the error rate to the entire population. Which calculation is MOST appropriate?

   • AReport that the error rate is 0.5% (5/1,000), since the sample is part of the population.
   • BProject the error rate as 5% (5/100) and apply it to the population, estimating 50 errors in total.
   • CState that the error rate cannot be projected without a 100% review of the population.
   • DConclude that the population has exactly 5 errors, since the sample is representative.
   Reveal Solution Discussion Select an answer first