Practice Free CISA Exam Online Questions
Question #301
Which of the following helps to ensure the integrity of data for a system interface?
- A . System interface testing
- B . user acceptance testing (IJAT)
- C . Validation checks
- D . Audit logs
Correct Answer: C
C
Explanation:
Validation checks are a type of data quality control that helps to ensure the integrity of data for a system interface. Validation checks verify that the data entered or transferred between systems is correct, consistent, and conforms to predefined rules or standards. Validation checks can prevent or detect errors, anomalies, or inconsistencies in the data that may affect the system’s functionality, performance, or security.
Option C is correct because validation checks are a common and effective method of ensuring data integrity for a system interface. Validation checks can be performed at various stages of the data lifecycle, such as input, processing, output, or storage. Validation checks can also be applied to different types of data, such as data types, codes, ranges, formats, consistency, and uniqueness.
Option A is incorrect because system interface testing is a type of software testing that verifies the interaction between two separate systems or components of a system. System interface testing does not directly ensure the integrity of data for a system interface, but rather the functionality and reliability of the interface itself. System interface testing may use validation checks as part of its test cases, but it is not the same as validation checks.
Option B is incorrect because user acceptance testing (UAT) is a type of software testing that evaluates whether the system meets the user’s expectations and requirements. UAT does not directly ensure the integrity of data for a system interface, but rather the usability and acceptability of the system from the user’s perspective. UAT may use validation checks as part of its test scenarios, but it is not the same as validation checks.
Option D is incorrect because audit logs are records of events and activities that occur within a system or network. Audit logs do not directly ensure the integrity of data for a system interface, but rather provide evidence and accountability for the system’s operations and security. Audit logs may use validation checks as part of their analysis or reporting, but they are not the same as validation checks.
References:
CISA Online Review Course1, Module 5: Protection of Information Assets, Lesson 4: Data Quality Management, slide 5-6.
CISA Review Manual (Digital Version)2, Chapter 5: Protection of Information Assets, Section 5.3: Data Quality Management, p. 281-282.
CISA Review Manual (Print Version), Chapter 5: Protection of Information Assets, Section 5.3: Data Quality Management, p. 281-282.
CISA Questions, Answers & Explanations Database3, Question ID: QAE_CISA_722.
Data Validation – Overview, Types, Practical Examples4
Data Validity: The Best Practice for Your Business5
Validation – Data validation6
What is Data Validation? Types, Techniques, Tools7
C
Explanation:
Validation checks are a type of data quality control that helps to ensure the integrity of data for a system interface. Validation checks verify that the data entered or transferred between systems is correct, consistent, and conforms to predefined rules or standards. Validation checks can prevent or detect errors, anomalies, or inconsistencies in the data that may affect the system’s functionality, performance, or security.
Option C is correct because validation checks are a common and effective method of ensuring data integrity for a system interface. Validation checks can be performed at various stages of the data lifecycle, such as input, processing, output, or storage. Validation checks can also be applied to different types of data, such as data types, codes, ranges, formats, consistency, and uniqueness.
Option A is incorrect because system interface testing is a type of software testing that verifies the interaction between two separate systems or components of a system. System interface testing does not directly ensure the integrity of data for a system interface, but rather the functionality and reliability of the interface itself. System interface testing may use validation checks as part of its test cases, but it is not the same as validation checks.
Option B is incorrect because user acceptance testing (UAT) is a type of software testing that evaluates whether the system meets the user’s expectations and requirements. UAT does not directly ensure the integrity of data for a system interface, but rather the usability and acceptability of the system from the user’s perspective. UAT may use validation checks as part of its test scenarios, but it is not the same as validation checks.
Option D is incorrect because audit logs are records of events and activities that occur within a system or network. Audit logs do not directly ensure the integrity of data for a system interface, but rather provide evidence and accountability for the system’s operations and security. Audit logs may use validation checks as part of their analysis or reporting, but they are not the same as validation checks.
References:
CISA Online Review Course1, Module 5: Protection of Information Assets, Lesson 4: Data Quality Management, slide 5-6.
CISA Review Manual (Digital Version)2, Chapter 5: Protection of Information Assets, Section 5.3: Data Quality Management, p. 281-282.
CISA Review Manual (Print Version), Chapter 5: Protection of Information Assets, Section 5.3: Data Quality Management, p. 281-282.
CISA Questions, Answers & Explanations Database3, Question ID: QAE_CISA_722.
Data Validation – Overview, Types, Practical Examples4
Data Validity: The Best Practice for Your Business5
Validation – Data validation6
What is Data Validation? Types, Techniques, Tools7
Question #302
A credit card company has decided to outsource the printing of customer statements It Is MOST important for the company to verify whether:
- A . the provider has alternate service locations.
- B . the contract includes compensation for deficient service levels.
- C . the provider’s information security controls are aligned with the company’s.
- D . the provider adheres to the company’s data retention policies.
Correct Answer: C
C
Explanation:
The most important thing for the company to verify when outsourcing the printing of customer statements is whether the provider’s information security controls are aligned with the company’s.
This is because customer statements contain sensitive personal and financial information that need to be protected from unauthorized access, disclosure, modification or destruction. The provider’s information security controls should be consistent with the company’s policies, standards and regulations, and should be audited periodically to ensure compliance. The other options are also relevant, but not as critical as information security.
References: CISA Review Manual (Digital Version)1, Chapter 3, Section 3.2.2
C
Explanation:
The most important thing for the company to verify when outsourcing the printing of customer statements is whether the provider’s information security controls are aligned with the company’s.
This is because customer statements contain sensitive personal and financial information that need to be protected from unauthorized access, disclosure, modification or destruction. The provider’s information security controls should be consistent with the company’s policies, standards and regulations, and should be audited periodically to ensure compliance. The other options are also relevant, but not as critical as information security.
References: CISA Review Manual (Digital Version)1, Chapter 3, Section 3.2.2
Question #303
Which of the following would be the GREATEST concern during a financial statement audit?
- A . A backup has not been identified for key approvers.
- B . System capacity has not been tested.
- C . The procedures for generating key reports have not been approved.
- D . The financial management system is cloud based.
Correct Answer: C
Question #304
Providing security certification for a new system should include which of the following prior to the system’s implementation?
- A . End-user authorization to use the system in production
- B . External audit sign-off on financial controls
- C . Testing of the system within the production environment
- D . An evaluation of the configuration management practices
Correct Answer: D
D
Explanation:
Providing security certification for a new system should include an evaluation of the configuration
management practices prior to the system’s implementation. Configuration management is a process that ensures that the system’s components are identified, controlled, and tracked throughout the system’s lifecycle. Configuration management helps to maintain the security and integrity of the system by preventing unauthorized or unintended changes. End-user authorization to use the system in production is not part of security certification, but rather a post-implementation activity that grants access rights to authorized users. External audit sign-off on financial controls is not part of security certification, but rather a verification activity that ensures that the system complies with financial reporting standards. Testing of the system within the production environment is not part of security certification, but rather a validation activity that ensures that the system meets the functional and performance requirements.
References:
CISA Review Manual, 27th Edition, pages 449-4501
CISA Review Questions, Answers & Explanations Database, Question ID: 2572
D
Explanation:
Providing security certification for a new system should include an evaluation of the configuration
management practices prior to the system’s implementation. Configuration management is a process that ensures that the system’s components are identified, controlled, and tracked throughout the system’s lifecycle. Configuration management helps to maintain the security and integrity of the system by preventing unauthorized or unintended changes. End-user authorization to use the system in production is not part of security certification, but rather a post-implementation activity that grants access rights to authorized users. External audit sign-off on financial controls is not part of security certification, but rather a verification activity that ensures that the system complies with financial reporting standards. Testing of the system within the production environment is not part of security certification, but rather a validation activity that ensures that the system meets the functional and performance requirements.
References:
CISA Review Manual, 27th Edition, pages 449-4501
CISA Review Questions, Answers & Explanations Database, Question ID: 2572
Question #305
An IS auditor is following up on prior period items and finds management did not address an audit finding.
Which of the following should be the IS auditor’s NEXT course of action?
- A . Note the exception in a new report as the item was not addressed by management.
- B . Recommend alternative solutions to address the repeat finding.
- C . Conduct a risk assessment of the repeat finding.
- D . Interview management to determine why the finding was not addressed.
Correct Answer: D
D
Explanation:
If an IS auditor finds that management did not address a prior period audit finding, the next course of action should be to interview management to determine why the finding was not addressed, as
this would help to understand the root cause, the impact, and the risk level of the issue. Noting the exception in a new report, recommending alternative solutions, or conducting a risk assessment are possible subsequent steps, but they should not precede interviewing management.
References: CISA Review Manual (Digital Version), Chapter 1, Section 1.6
D
Explanation:
If an IS auditor finds that management did not address a prior period audit finding, the next course of action should be to interview management to determine why the finding was not addressed, as
this would help to understand the root cause, the impact, and the risk level of the issue. Noting the exception in a new report, recommending alternative solutions, or conducting a risk assessment are possible subsequent steps, but they should not precede interviewing management.
References: CISA Review Manual (Digital Version), Chapter 1, Section 1.6
Question #306
The purpose of a checksum on an amount field in an electronic data interchange (EDI)
communication of financial transactions is to ensure:
- A . nonrepudiation.
- B . authorization,
- C . integrity,
- D . authenticity.
Correct Answer: C
Question #307
Which of the following control measures is the MOST effective against unauthorized access of confidential information on stolen or lost laptops?
- A . Remote wipe capabilities
- B . Disk encryption
- C . User awareness
- D . Password-protected files
Correct Answer: B
B
Explanation:
Comprehensive and Detailed Step-by-Step
The best protection for a stolen laptop is full disk encryption, which prevents unauthorized access even if the device is lost.
Option A (Incorrect): Remote wipe capabilities are useful, but they require an internet connection to function, which is not always available when a device is stolen.
Option B (Correct): Full disk encryption (FDE) ensures that data remains unreadable without the correct decryption key, even if the hard drive is removed.
Option C (Incorrect): User awareness is helpful, but it does not physically secure data on a lost device.
Option D (Incorrect): Password-protected files can be bypassed by copying them to another system, making them an inadequate security measure.
Reference: ISACA CISA Review Manual C Domain 5: Protection of Information Assets C Covers encryption, data security, and endpoint protection.
B
Explanation:
Comprehensive and Detailed Step-by-Step
The best protection for a stolen laptop is full disk encryption, which prevents unauthorized access even if the device is lost.
Option A (Incorrect): Remote wipe capabilities are useful, but they require an internet connection to function, which is not always available when a device is stolen.
Option B (Correct): Full disk encryption (FDE) ensures that data remains unreadable without the correct decryption key, even if the hard drive is removed.
Option C (Incorrect): User awareness is helpful, but it does not physically secure data on a lost device.
Option D (Incorrect): Password-protected files can be bypassed by copying them to another system, making them an inadequate security measure.
Reference: ISACA CISA Review Manual C Domain 5: Protection of Information Assets C Covers encryption, data security, and endpoint protection.
Question #308
In an annual audit cycle, the audit of an organization’s IT department resulted in many findings.
Which of the following would be the MOST important consideration when planning the next audit?
- A . Postponing the review until all of the findings have been rectified
- B . Limiting the review to the deficient areas
- C . Verifying that all recommendations have been implemented
- D . Following up on the status of all recommendations
Correct Answer: D
D
Explanation:
The most important consideration when planning the next audit after many findings is to follow up on the status of all recommendations, as this will ensure that the audit findings are addressed in a timely and effective manner, and that the root causes of the issues are resolved12. Following up on the status of all recommendations will also help to assess the progress and performance of the IT department, and to identify any new or emerging risks or challenges34.
References
1: What to consider when resolving internal audit findings3 2: A brief guide to follow up4 3: Guidance on auditing planning for Internal Audit2 4: Corrective Action Plan (CAP): How to Manage Audit Findings1
D
Explanation:
The most important consideration when planning the next audit after many findings is to follow up on the status of all recommendations, as this will ensure that the audit findings are addressed in a timely and effective manner, and that the root causes of the issues are resolved12. Following up on the status of all recommendations will also help to assess the progress and performance of the IT department, and to identify any new or emerging risks or challenges34.
References
1: What to consider when resolving internal audit findings3 2: A brief guide to follow up4 3: Guidance on auditing planning for Internal Audit2 4: Corrective Action Plan (CAP): How to Manage Audit Findings1
Question #309
Which of the following is MOST helpful to an IS auditor when assessing the effectiveness of controls?
- A . A control self-assessment (CSA)
- B . Results of control testing
- C . Interviews with management
- D . A control matrix
Correct Answer: B
B
Explanation:
The most helpful thing for an IS auditor when assessing the effectiveness of controls is the results of control testing, as this provides objective and reliable evidence of how well the controls are designed and operating in practice. A control self-assessment (CSA) is a technique that involves the participation of process owners and stakeholders in evaluating the effectiveness of controls, but it may not be as rigorous or independent as control testing. Interviews with management are useful for gaining an understanding of the control environment and culture, but they may not reflect the actual performance of controls. A control matrix is a tool that maps the controls to the objectives, risks, and requirements, but it does not measure the effectiveness of controls.
References: CISA Review Manual (Digital Version), Chapter 1: Information Systems Auditing Process, Section 1.3: IT Audit Process
B
Explanation:
The most helpful thing for an IS auditor when assessing the effectiveness of controls is the results of control testing, as this provides objective and reliable evidence of how well the controls are designed and operating in practice. A control self-assessment (CSA) is a technique that involves the participation of process owners and stakeholders in evaluating the effectiveness of controls, but it may not be as rigorous or independent as control testing. Interviews with management are useful for gaining an understanding of the control environment and culture, but they may not reflect the actual performance of controls. A control matrix is a tool that maps the controls to the objectives, risks, and requirements, but it does not measure the effectiveness of controls.
References: CISA Review Manual (Digital Version), Chapter 1: Information Systems Auditing Process, Section 1.3: IT Audit Process
Question #310
An IS auditor concludes that logging and monitoring mechanisms within an organization are ineffective because critical servers are not included within the central log repository.
Which of the following audit procedures would have MOST likely identified this exception?
- A . Inspecting a sample of alerts generated from the central log repository
- B . Comparing a list of all servers from the directory server against a list of all servers present in the central log repository
- C . Inspecting a sample of alert settings configured in the central log repository
- D . Comparing all servers included in the current central log repository with the listing used for the prior-year audit
Correct Answer: B
B
Explanation:
The audit procedure that would have most likely identified the exception of critical servers not included in the central log repository is to compare a list of all servers from the directory server against a list of all servers present in the central log repository. This would allow the IS auditor to detect any discrepancies or omissions in the central log repository. The other audit procedures (A, C and D) would not be effective in identifying this exception, as they would only focus on the alerts generated, the alert settings configured, or the servers included in the previous year’s audit, which may not reflect the current state of the central log repository.
References: IS Audit and Assurance Guideline 2202: Evidence Collection Techniques, CISA Review Manual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.3: Logging and Monitoring
B
Explanation:
The audit procedure that would have most likely identified the exception of critical servers not included in the central log repository is to compare a list of all servers from the directory server against a list of all servers present in the central log repository. This would allow the IS auditor to detect any discrepancies or omissions in the central log repository. The other audit procedures (A, C and D) would not be effective in identifying this exception, as they would only focus on the alerts generated, the alert settings configured, or the servers included in the previous year’s audit, which may not reflect the current state of the central log repository.
References: IS Audit and Assurance Guideline 2202: Evidence Collection Techniques, CISA Review Manual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.3: Logging and Monitoring