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Coverage includes segregation of duties, change and configuration management, logical access and encryption, vendor risk and SLAs, incident and patch management, data classification, audit scope, sampling, and business continuity. 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What should be reviewed FIRST?  \nAnswer: Business requirements and system objectives 3.  \nWhich risk is MOST likely if segregation of duties is not properly implemented?  \nAnswer: Unauthorized transactions may go undetected 4.  \nWhen assessing IT governance, the IS auditor should focus PRIMARILY on:  \nAnswer: Alignment of IT with business strategy 5.  \nWhich document best defines management’s expectations regarding internal controls?  \nAnswer: Policies and procedures 6.  \nWhich control is the BEST way to prevent unauthorized changes to production systems?  \nAnswer: Formal change management approval 7.  \nWhat is the MAIN purpose of a risk assessment during audit planning?  \nAnswer: To prioritize audit areas based on risk 8.  \nWhich of the following is an example of a detective control?  \nAnswer: Log monitoring and review 9.  \nAn IS auditor discovers that critical system patches are applied inconsistently. This issue represents a weakness in:  \nAnswer: Configuration management 10.  \nWhich factor has the GREATEST impact on determining audit scope?  \nAnswer: Level of inherent and residual risk 11.  \nWhich type of control ensures data is accurate, complete, and valid? Answer: Application controls  \n12.  \nWhat is the MOST effective way to ensure accountability for system access?  \nAnswer: Unique user IDs 13.  \nWhich audit evidence is considered MOST reliable?  \nAnswer: Evidence obtained directly by the auditor 14.  \nAn organization relies heavily on third-party cloud services. What should the IS auditor review FIRST?  \nAnswer: Vendor risk management and SLAs 15.  \nWhich of the following BEST supports business continuity?  \nAnswer: Tested disaster recovery plans 16.  \nWhat is the PRIMARY purpose of an IT policy?  \nAnswer: To provide management direction and expectations 17.  \nWhich metric BEST measures the effectiveness of incident management?  \nAnswer: Mean time to resolve incidents 18.  \nAn IS auditor wants to evaluate compliance with data protection regulations. Which area should be reviewed FIRST?  \nAnswer: Data classification and handling procedures 19.  \nWhich control MOST effectively reduces the risk of unauthorized data disclosure?  \nAnswer: Access control and encryption 20.  \nWhich of the following is a key responsibility of senior management in IT governance?  \nAnswer: Establishing risk appetite 21.  \nWhat is the PRIMARY benefit of continuous auditing?  \nAnswer: Timely identification of control weaknesses 22.  \nWhich audit approach is MOST appropriate for a high-risk system?  \nAnswer: Substantive and compliance testing 23.  \nAn IS auditor finds that audit trails exist but are never reviewed. This represents a failure in:  \nAnswer: Monitoring controls 24.  \nWhich document should an IS auditor review to understand system authorization levels?  \nAnswer: Access control matrix 25.  \nWhat is the MOST important factor when selecting audit sampling techniques?  \nAnswer: Audit objective 26.  \nWhich activity BEST ensures that IT services continue during a major disruption?  \nAnswer: Business continuity management 27.  \nAn IS auditor is reviewing logical access controls. Which issue poses the HIGHEST risk?  \nAnswer: Shared user accounts 28.  \nWhich document should an IS auditor review to confirm management’s acceptance of residual risk?  \nAnswer: Risk treatment or risk acceptance documentation 29.  \nWhat is the PRIMARY purpose of segregation of duties?  \nAnswer: To prevent and detect errors and fraud 30.  \nWhich control is MOST effective in preventing data loss from portable devices?  \nAnswer: Data encryption  \n31.  \nWhich of the following BEST indicates effective IT govern","cbCaiuGd9wBizcGE","https://ap.wps.com/l/cbCaiuGd9wBizcGE","pdf",588838,"English","# CISA Exam Practice Questions\n## IT audit objectives and governance\n## Controls, risks, and segregation of duties\n## Audit planning, evidence, and sampling\n## Access control and data protection\n## Change, configuration, and patch management\n## Incident management and monitoring controls\n## Service continuity and business continuity\n## Vendor oversight and compliance","[{\"question\":\"What is the primary objective of an IS audit?\",\"answer\":\"To evaluate the effectiveness of controls supporting business objectives.\"},{\"question\":\"What is the most effective way to ensure accountability for system access?\",\"answer\":\"Using unique user IDs.\"},{\"question\":\"Why is risk assessment important during audit planning?\",\"answer\":\"To prioritize audit areas based on risk.\"}]","CISA Exam Practice Workbook - Learn and Master CISA Audit Reasoning | PDF",1790534650,23]