Audit Reporting and Quality CISA Practice Questions (Page 2)

Questions 6–10

1. 6foundation · easy

   Which of the following is the primary purpose of an IS audit report?

   • ATo assign responsibility for implementing corrective actions to specific individuals
   • BTo document all audit procedures performed in detail for future reference
   • CTo provide a detailed technical analysis of all system vulnerabilities identified during the audit
   • DTo provide assurance on the effectiveness of controls and communicate findings to stakeholders
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2. 7foundation · easy

   Which of the following is an example of using lessons learned to improve audit practices?

   • ADeleting audit working papers after the report is issued
   • BAssigning the same audit team to every audit to maintain consistency
   • CAvoiding changes to the audit methodology to reduce risk
   • DDocumenting challenges faced during an audit and incorporating solutions into future audit plans
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4. 8foundation · easy

   Which of the following is an example of a metric used to monitor the efficiency of the audit process?

   • APercentage of audit recommendations accepted by management
   • BNumber of audits planned per year
   • CNumber of audit findings per audit
   • DAverage time to complete an audit
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5. 9foundation · easy

   How can benchmarking be used to improve audit practices?

   • ABy ensuring all audits use the same methodology
   • BBy comparing the audit function's practices and performance with those of leading organizations
   • CBy setting audit findings to match the benchmarks
   • DBy eliminating the need for internal quality assessments
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6. 10application · medium

   An IS auditor is presenting the audit findings to the IT department's management. The auditor wants to ensure that the findings are clearly understood and that management is willing to take corrective action. Which communication technique is most effective?

   • APresent the findings quickly and leave the report for management to read later.
   • BUse technical jargon to demonstrate the auditor's expertise.
   • CUse a question-and-answer session to clarify any misunderstandings and discuss the implications of the findings.
   • DFocus only on the positive findings to keep the meeting constructive.
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