Practice Free CISA Exam Online Questions
Question #201
Which of the following is the PRIMARY benefit of introducing business impact analyses (BIAs) to business resiliency strategies?
- A . It identifies legal obligations that may be incurred as a result of business service disruptions
- B . It provides updates on the risk level of disasters that may occur
- C . It delineates employee responsibilities that the organization must fulfill in a crisis
- D . It helps prioritize the restoration of systems and applications
Correct Answer: D
D
Explanation:
The primary purpose of a Business Impact Analysis (BIA) is to prioritize the restoration of systems and applications (D) based on their criticality to business operations. A BIA assesses the impact of disruptions, identifies critical processes, and determines recovery time objectives (RTOs) and recovery point objectives (RPOs).
Other options:
Identifying legal obligations (A) is an aspect of compliance but not the primary benefit of a BIA. Providing updates on disaster risk levels (B) falls under risk management rather than BIA objectives. Delineating employee responsibilities (C) is part of business continuity planning (BCP), not the BIA’s main goal.
Reference: ISACA CISA Review Manual, Information Systems Operations and Business Resilience
D
Explanation:
The primary purpose of a Business Impact Analysis (BIA) is to prioritize the restoration of systems and applications (D) based on their criticality to business operations. A BIA assesses the impact of disruptions, identifies critical processes, and determines recovery time objectives (RTOs) and recovery point objectives (RPOs).
Other options:
Identifying legal obligations (A) is an aspect of compliance but not the primary benefit of a BIA. Providing updates on disaster risk levels (B) falls under risk management rather than BIA objectives. Delineating employee responsibilities (C) is part of business continuity planning (BCP), not the BIA’s main goal.
Reference: ISACA CISA Review Manual, Information Systems Operations and Business Resilience
Question #202
Which of the following is the BEST indicator that a third-party vendor adheres to the controls required by the organization?
- A . Review of monthly performance reports submitted by the vendor
- B . Certifications maintained by the vendor
- C . Regular independent assessment of the vendor
- D . Substantive log file review of the vendor’s system
Correct Answer: C
Question #203
In order to be useful, a key performance indicator (KPI) MUST
- A . be approved by management.
- B . be measurable in percentages.
- C . be changed frequently to reflect organizational strategy.
- D . have a target value.
Correct Answer: D
D
Explanation:
A key performance indicator (KPI) is a quantifiable measure of performance over time for a specific objective1. KPIs help organizations and teams track their progress and achievements towards their strategic goals. To be useful, a KPI must have a target value, which is the desired level of performance
or outcome that the organization or team aims to achieve. A target value provides a clear direction and a benchmark for measuring success or failure. Without a target value, a KPI is meaningless, as it does not indicate whether the performance is good or bad, or how far or close the organization or team is from reaching their objective.
D
Explanation:
A key performance indicator (KPI) is a quantifiable measure of performance over time for a specific objective1. KPIs help organizations and teams track their progress and achievements towards their strategic goals. To be useful, a KPI must have a target value, which is the desired level of performance
or outcome that the organization or team aims to achieve. A target value provides a clear direction and a benchmark for measuring success or failure. Without a target value, a KPI is meaningless, as it does not indicate whether the performance is good or bad, or how far or close the organization or team is from reaching their objective.
Question #204
Which of the following BEST demonstrates that IT strategy Is aligned with organizational goals and objectives?
- A . IT strategies are communicated to all Business stakeholders
- B . Organizational strategies are communicated to the chief information officer (CIO).
- C . Business stakeholders are Involved In approving the IT strategy.
- D . The chief information officer (CIO) is involved In approving the organizational strategies
Correct Answer: C
C
Explanation:
Business stakeholders being involved in approving the IT strategy best demonstrates that IT strategy is aligned with organizational goals and objectives. IT strategy is a plan that defines how IT resources and capabilities will support and enable the achievement of business goals and objectives. Business stakeholders are the individuals or groups who have an interest or influence in the organization’s activities and outcomes. By involving business stakeholders in approving the IT strategy, the organization can ensure that the IT strategy reflects and supports the business needs, expectations, and priorities. The other options do not necessarily indicate that IT strategy is aligned with organizational goals and objectives, as they do not involve the participation or feedback of business stakeholders.
Reference: CISAReview Manual, 27th Edition, page 97
C
Explanation:
Business stakeholders being involved in approving the IT strategy best demonstrates that IT strategy is aligned with organizational goals and objectives. IT strategy is a plan that defines how IT resources and capabilities will support and enable the achievement of business goals and objectives. Business stakeholders are the individuals or groups who have an interest or influence in the organization’s activities and outcomes. By involving business stakeholders in approving the IT strategy, the organization can ensure that the IT strategy reflects and supports the business needs, expectations, and priorities. The other options do not necessarily indicate that IT strategy is aligned with organizational goals and objectives, as they do not involve the participation or feedback of business stakeholders.
Reference: CISAReview Manual, 27th Edition, page 97
Question #205
A system development project is experiencing delays due to ongoing staff shortages.
Which of the following strategies would provide the GREATEST assurance of system quality at implementation?
- A . Implement overtime pay and bonuses for all development staff.
- B . Utilize new system development tools to improve productivity.
- C . Recruit IS staff to expedite system development.
- D . Deliver only the core functionality on the initial target date.
Correct Answer: D
D
Explanation:
The strategy that would provide the greatest assurance of system quality at implementation is delivering only the core functionality on the initial target date. This strategy can help avoid compromising the quality of the system by focusing on the essential features that meet the user needs and expectations. Delivering only the core functionality can also help reduce the scope creep, complexity, and testing efforts of the system development project.
Implementing overtime pay and bonuses for all development staff, utilizing new system development tools to improve productivity, and recruiting IS staff to expedite system development are not strategies that would provide the greatest assurance of system quality at implementation. These strategies may help speed up the system development process, but they may also introduce new risks or challenges such as burnout, learning curve, integration issues, or communication gaps. These risks or challenges may adversely affect the quality of the system.
D
Explanation:
The strategy that would provide the greatest assurance of system quality at implementation is delivering only the core functionality on the initial target date. This strategy can help avoid compromising the quality of the system by focusing on the essential features that meet the user needs and expectations. Delivering only the core functionality can also help reduce the scope creep, complexity, and testing efforts of the system development project.
Implementing overtime pay and bonuses for all development staff, utilizing new system development tools to improve productivity, and recruiting IS staff to expedite system development are not strategies that would provide the greatest assurance of system quality at implementation. These strategies may help speed up the system development process, but they may also introduce new risks or challenges such as burnout, learning curve, integration issues, or communication gaps. These risks or challenges may adversely affect the quality of the system.
Question #206
Which of the following is MOST important when defining the IS audit scope?
- A . Minimizing the time and cost to the organization of IS audit procedures
- B . Involving business in the formulation of the scope statement
- C . Aligning the IS audit procedures with IT management priorities
- D . Understanding the relationship between IT and business risks
Correct Answer: D
D
Explanation:
The most important factor when defining the IS audit scope is to understand the relationship between IT and business risks, as this helps to identify the areas that have the most potential impact on the organization’s objectives, performance, and value. By understanding the IT and business risks, the IS auditor can focus the audit scope on the key processes, systems, controls, and issues that need to be assessed and addressed.
Reference
ISACA CISA Review Manual, 27th Edition, page 256
Ten Factors to Consider when Setting the Scope of an Internal Audit
What Is an Audit Scope? | Auditing Basics | KirkpatrickPrice
D
Explanation:
The most important factor when defining the IS audit scope is to understand the relationship between IT and business risks, as this helps to identify the areas that have the most potential impact on the organization’s objectives, performance, and value. By understanding the IT and business risks, the IS auditor can focus the audit scope on the key processes, systems, controls, and issues that need to be assessed and addressed.
Reference
ISACA CISA Review Manual, 27th Edition, page 256
Ten Factors to Consider when Setting the Scope of an Internal Audit
What Is an Audit Scope? | Auditing Basics | KirkpatrickPrice
Question #207
Which of the following approaches would utilize data analytics to facilitate the testing of a new account creation process?
- A . Attempt to submit new account applications with invalid dates of birth.
- B . Review the business requirements document for date of birth field requirements.
- C . Review new account applications submitted in the past month for invalid dates of birth.
- D . Evaluate configuration settings for the date of birth field requirements
Correct Answer: C
C
Explanation:
Data analytics is the process of collecting, transforming, analyzing, and visualizing data to gain insights and support decision making1. Data analytics can be used to facilitate the testing of a new account creation process by applying various techniques and methods to evaluate the quality, functionality, performance, and security of the process. One of the approaches that would utilize data analytics to test the new account creation process is to review new account applications submitted in the past month for invalid dates of birth.
This approach would involve the following steps:
Extract the data of new account applications from the source system, such as a database or a web service, using appropriate tools and methods.
Transform and clean the data to ensure its accuracy, completeness, consistency, and validity, using techniques such as data profiling, data cleansing, data mapping, and data validation2.
Analyze the data to identify any anomalies, errors, or outliers in the date of birth field, using methods such as descriptive statistics, exploratory data analysis, hypothesis testing, or anomaly detection3.
Visualize the data to present the findings and insights in a clear and understandable way, using tools and techniques such as charts, graphs, dashboards, or reports.
By reviewing new account applications submitted in the past month for invalid dates of birth, the tester can use data analytics to:
Verify if the new account creation process is working as expected and meets the business requirements and specifications for the date of birth field.
Detect any defects or issues in the new account creation process that may cause invalid dates of birth to be accepted or rejected incorrectly.
Measure and monitor the performance and reliability of the new account creation process in terms of data quality, accuracy, and completeness.
Evaluate and improve the test coverage and effectiveness of the new account creation process by identifying any gaps or risks in the test cases or scenarios.
Therefore, option C is the correct answer.
Option A is not correct because attempting to submit new account applications with invalid dates of birth is not a data analytics approach, but a functional testing approach that involves executing test cases or scenarios manually or automatically to validate the behavior and functionality of the new account creation process.
Option B is not correct because reviewing the business requirements document for date of birth field requirements is not a data analytics approach, but a requirements analysis approach that involves examining and understanding the needs and expectations of the stakeholders for the new account creation process.
Option D is not correct because evaluating configuration settings for date of birth field requirements is not a data analytics approach, but a configuration testing approach that involves verifying if the settings and parameters of the new account creation process are correct and consistent with the requirements.
Reference: What is Data Analytics? Definition & Examples1
Data Transformation: Definition & Examples2
Data Analysis: Definition & Examples3
Data Visualization: Definition & Examples
Functional Testing: Definition & Examples
Requirements Analysis: Definition & Examples
Configuration Testing: Definition & Examples
C
Explanation:
Data analytics is the process of collecting, transforming, analyzing, and visualizing data to gain insights and support decision making1. Data analytics can be used to facilitate the testing of a new account creation process by applying various techniques and methods to evaluate the quality, functionality, performance, and security of the process. One of the approaches that would utilize data analytics to test the new account creation process is to review new account applications submitted in the past month for invalid dates of birth.
This approach would involve the following steps:
Extract the data of new account applications from the source system, such as a database or a web service, using appropriate tools and methods.
Transform and clean the data to ensure its accuracy, completeness, consistency, and validity, using techniques such as data profiling, data cleansing, data mapping, and data validation2.
Analyze the data to identify any anomalies, errors, or outliers in the date of birth field, using methods such as descriptive statistics, exploratory data analysis, hypothesis testing, or anomaly detection3.
Visualize the data to present the findings and insights in a clear and understandable way, using tools and techniques such as charts, graphs, dashboards, or reports.
By reviewing new account applications submitted in the past month for invalid dates of birth, the tester can use data analytics to:
Verify if the new account creation process is working as expected and meets the business requirements and specifications for the date of birth field.
Detect any defects or issues in the new account creation process that may cause invalid dates of birth to be accepted or rejected incorrectly.
Measure and monitor the performance and reliability of the new account creation process in terms of data quality, accuracy, and completeness.
Evaluate and improve the test coverage and effectiveness of the new account creation process by identifying any gaps or risks in the test cases or scenarios.
Therefore, option C is the correct answer.
Option A is not correct because attempting to submit new account applications with invalid dates of birth is not a data analytics approach, but a functional testing approach that involves executing test cases or scenarios manually or automatically to validate the behavior and functionality of the new account creation process.
Option B is not correct because reviewing the business requirements document for date of birth field requirements is not a data analytics approach, but a requirements analysis approach that involves examining and understanding the needs and expectations of the stakeholders for the new account creation process.
Option D is not correct because evaluating configuration settings for date of birth field requirements is not a data analytics approach, but a configuration testing approach that involves verifying if the settings and parameters of the new account creation process are correct and consistent with the requirements.
Reference: What is Data Analytics? Definition & Examples1
Data Transformation: Definition & Examples2
Data Analysis: Definition & Examples3
Data Visualization: Definition & Examples
Functional Testing: Definition & Examples
Requirements Analysis: Definition & Examples
Configuration Testing: Definition & Examples
Question #208
Which audit approach is MOST helpful in optimizing the use of IS audit resources?
- A . Agile auditing
- B . Continuous auditing
- C . Outsourced auditing
- D . Risk-based auditing
Correct Answer: D
D
Explanation:
Risk-based auditing is an audit approach that focuses on the analysis and management of risk within an organization. Risk-based auditing helps identify and prioritize the areas or processes that pose the highest risk to the organization’s objectives and allocate audit resources accordingly. Risk-based auditing also helps provide assurance and advisory services related to the organization’s risk management processes and controls. By using risk-based auditing, internal auditors can optimize the use of their audit resources and add value to the organization.
Agile auditing, continuous auditing, and outsourced auditing are not audit approaches that are most helpful in optimizing the use of IS audit resources. Agile auditing is a flexible and iterative audit methodology that adapts to changing circumstances and stakeholder needs. Continuous auditing is a method of performing audit activities on a real-time or near-real-time basis using automated tools and techniques. Outsourced auditing is a practice of contracting external auditors to perform some or all of the internal audit functions. These audit methods may have some advantages or disadvantages depending on the context and objectives of the audit, but they do not necessarily optimize the use of IS audit resources.
D
Explanation:
Risk-based auditing is an audit approach that focuses on the analysis and management of risk within an organization. Risk-based auditing helps identify and prioritize the areas or processes that pose the highest risk to the organization’s objectives and allocate audit resources accordingly. Risk-based auditing also helps provide assurance and advisory services related to the organization’s risk management processes and controls. By using risk-based auditing, internal auditors can optimize the use of their audit resources and add value to the organization.
Agile auditing, continuous auditing, and outsourced auditing are not audit approaches that are most helpful in optimizing the use of IS audit resources. Agile auditing is a flexible and iterative audit methodology that adapts to changing circumstances and stakeholder needs. Continuous auditing is a method of performing audit activities on a real-time or near-real-time basis using automated tools and techniques. Outsourced auditing is a practice of contracting external auditors to perform some or all of the internal audit functions. These audit methods may have some advantages or disadvantages depending on the context and objectives of the audit, but they do not necessarily optimize the use of IS audit resources.
Question #209
Which of the following backup schemes is the BEST option when storage media is limited?
- A . Real-time backup
- B . Virtual backup
- C . Differential backup
- D . Full backup
Correct Answer: C
C
Explanation:
A differential backup scheme is the best option when storage media is limited, as it only backs up the data that has changed since the last full backup. This reduces the amount of storage space required and also simplifies the restoration process, as only the last full backup and the last differential backup are needed. A real-time backup scheme would require continuous replication of data, which would consume a lot of storage space and network bandwidth. A virtual backup scheme would create a snapshot of the data at a point in time, but it would not reduce the storage space required, as it would still need to store the changes made to the data. A full backup scheme would back up all the data every time, which would require the most storage space and also take longer to complete.
Reference: ISACA, CISA Review Manual, 27th Edition, 2018, page 405
C
Explanation:
A differential backup scheme is the best option when storage media is limited, as it only backs up the data that has changed since the last full backup. This reduces the amount of storage space required and also simplifies the restoration process, as only the last full backup and the last differential backup are needed. A real-time backup scheme would require continuous replication of data, which would consume a lot of storage space and network bandwidth. A virtual backup scheme would create a snapshot of the data at a point in time, but it would not reduce the storage space required, as it would still need to store the changes made to the data. A full backup scheme would back up all the data every time, which would require the most storage space and also take longer to complete.
Reference: ISACA, CISA Review Manual, 27th Edition, 2018, page 405
Question #210
An organization has assigned two now IS auditors to audit a now system implementation. One of the auditors has an IT-related degree, and one has a business degree.
Which ol the following is MOST important to meet the IS audit standard for proficiency?
- A . The standard is met as long as one member has a globally recognized audit certification.
- B . Technical co-sourcing must be used to help the new staff.
- C . Team member assignments must be based on individual competencies.
- D . The standard is met as long as a supervisor reviews the new auditors’ work.
Correct Answer: C
C
Explanation:
Team member assignments based on individual competencies is the most important factor to meet the IS audit standard for proficiency. Proficiency is the ability to apply knowledge, skills and experience to perform audit tasks effectively and efficiently. The IS audit standard for proficiency requires that IS auditors must possess the knowledge, skills and discipline to perform audit tasks in accordance with applicable standards, guidelines and procedures. Team member assignments based on individual competencies is a way to ensure that each IS auditor is assigned to audit tasks that match their level of proficiency, and that the audit team as a whole has sufficient and appropriate proficiency to conduct the audit. The other options are not as important as option C, as they do not ensure that the IS auditors have the required proficiency to perform audit tasks. Having a globally recognized audit certification is a way to demonstrate proficiency in IS auditing, but it does not guarantee that the IS auditor has the specific knowledge, skills and experience needed for a particular audit task or system. Technical co-sourcing is a way to supplement the proficiency of the IS audit team by hiring external experts or consultants to perform certain audit tasks or functions, but it does not replace the need for internal IS auditors to have adequate proficiency. Having a supervisor review the new auditors’ work is a way to ensure quality and accuracy of the audit work, but it does not ensure that the new auditors have the necessary proficiency to perform audit tasks independently or competently.
Reference: CISA Review Manual (Digital Version) , Chapter 1: Information Systems Auditing Process, Section 1.4: Audit Skills and Competencies.
C
Explanation:
Team member assignments based on individual competencies is the most important factor to meet the IS audit standard for proficiency. Proficiency is the ability to apply knowledge, skills and experience to perform audit tasks effectively and efficiently. The IS audit standard for proficiency requires that IS auditors must possess the knowledge, skills and discipline to perform audit tasks in accordance with applicable standards, guidelines and procedures. Team member assignments based on individual competencies is a way to ensure that each IS auditor is assigned to audit tasks that match their level of proficiency, and that the audit team as a whole has sufficient and appropriate proficiency to conduct the audit. The other options are not as important as option C, as they do not ensure that the IS auditors have the required proficiency to perform audit tasks. Having a globally recognized audit certification is a way to demonstrate proficiency in IS auditing, but it does not guarantee that the IS auditor has the specific knowledge, skills and experience needed for a particular audit task or system. Technical co-sourcing is a way to supplement the proficiency of the IS audit team by hiring external experts or consultants to perform certain audit tasks or functions, but it does not replace the need for internal IS auditors to have adequate proficiency. Having a supervisor review the new auditors’ work is a way to ensure quality and accuracy of the audit work, but it does not ensure that the new auditors have the necessary proficiency to perform audit tasks independently or competently.
Reference: CISA Review Manual (Digital Version) , Chapter 1: Information Systems Auditing Process, Section 1.4: Audit Skills and Competencies.