CISA Practice Test

CISA Practice Test practice questions, page 60 of 73, with answer review and explanations.

Question 296

A company converted its payroll system from an external service to an internal package. Payroll processing in April was run in parallel. To validate the completeness of data after the conversion, which of the following comparisons from the old to the new system would be MOST effective?

  1. Cut-off dates and overwrites for a sample of employees
  2. Turnaround time for payroll processing
  3. Master file employee data to payroll journals
  4. Employee counts and year-to-date payroll totals

Question 297

Following an IS audit, which of the following types of risk would be MOST critical to communicate to key stakeholders?

  1. Control
  2. Inherent
  3. Audit
  4. Residual

Question 298

An organization has installed blade server technology in its data center. To determine whether higher cooling demands are maintained, which of the following should the IS auditor review?

  1. Air conditioning capacity
  2. Ventilation systems
  3. Uninterruptible power supply (UPS) systems
  4. Duct maintenance

Question 299

The use of control totals reduces the risk of:

  1. posting to the wrong record.
  2. improper backup.
  3. improper authorization.
  4. incomplete processing.

Question 300

The application systems quality assurance (QA) function should:

  1. compare programs to approved system changes.
  2. ensure adherence of programs to standards.
  3. assist programmers in designing and developing applications.
  4. design and develop quality applications by employing system development methodology.