CISA Practice Test

CISA Practice Test practice questions, page 14 of 73, with answer review and explanations.

Question 66

During an internal audit of automated controls, an IS auditor identifies that the integrity of data transfer between systems has not been tested since successful implementation two years ago. Which of the following should the auditor do NEXT?

  1. Review previous system interface testing records.
  2. Document the finding in the audit report.
  3. Review relevant system changes.
  4. Review IT testing policies and procedures.

Question 67

The MAIN benefit of using an integrated test facility (ITF) as an online auditing technique is that it enables:

  1. the integration of financial and audit tests.
  2. auditors to test without impacting production data.
  3. a cost-effective approach to application controls audit.
  4. auditors to investigate fraudulent transactions.

Question 68

Which of the following should be the MOST important consideration when conducting a review of IT portfolio management?

  1. Adherence to best practice and industry approved methodologies
  2. Frequency of meetings where the business discusses the IT portfolio
  3. Assignment of responsibility for each project to an IT team member
  4. Controls to minimize risk and maximize value for the IT portfolio

Question 69

Which of the following would BEST facilitate the successful implementation of an IT-related framework?

  1. Establishing committees to support and oversee framework activities
  2. Documenting IT-related policies and procedures
  3. Aligning the framework to industry best practices
  4. Involving appropriate business representation within the framework

Question 70

What is the MAIN reason to use incremental backups?

  1. To increase backup resiliency and redundancy
  2. To reduce costs associates with backups
  3. To improve key availability metrics
  4. To minimize the backup time and resources