CISA QUESTIONS WITH 100 % CORRECT ANSWERS | VERIFIED

What is the definition of audit? - Auditing is a detailed and specific evaluation of a process, procedure, organization, job function, or system, in which results are gathered and reported. What is the purpose of ethics? - To mandate the professional and personal conduct of auditors According to the ISACA Code of Ethics is an auditor allowed to share the results of an audit with other personnel? - The auditor must maintain confidentiality of the audit unless required by legal authority Should the IS audit plan be integrated into the overall audit plan for the organization? - The IS Audit function must fulfill all organizational audit objectives. An IS Auditor is best advised to follow the standards provided by ISACA for conducting an planning IS Audits - ISACA audit standards are recommendations for planning IS audits. ISACA Audit standard S2 Independence refers to what? - An Auditor should be independent of the area being audited Standard S4 Professional Competence, requires the auditor to have the skills to conduct the audit? - appropriate continuing professional education The basis for an audit plan should be what? - Risk Audit findings and conclusions are supported by what? - Evidence When an auditor uses the assistance of outside experts, what obligations does the auditor have to review the work of the experts? - The auditor must apply additional test procedures if the work of outside experts is not adequateWhen an auditor is planning an information system audit and suspects a potential control weakness, what are they obligated to do? - The auditor must consider the materiality of the weakness and plan the audit accordingly. What role does risk assessment have in audit planning? - Risk assessment is used to determine the priorities for audit and allocation of audit resources. What steps should an auditor take when a material irregularity is discovered? -The auditor should communicate the irregularity to management in a timely manner What is the risk to an audit if unusual relationships exist between staff members in the area being audited? - The auditor may be provided inaccurate evidence