©PREP4EXAMS 2024/2025 REAL EXAM DUMPS Tuesday, August 6, 2024 10,57 AM
CISA Exam Practice Questions and Answers (100% Pass)
5 Tasks within the domain covering the process of auditing information systems -
Answer✔️✔️-1. Develop and implement a risk-based IT audit strategy in
compliance with IT audit standards to ensure that key areas are included
2. Plan specific audits to determine whether information systems are protected,
controlled and provided value to the organization
3. Conduct audits in accordance with IT audit standards to achieve planned audit
objectives
4. Report audit findings and make recommendations to key stakeholders to
communicate results and effect change when necessary
5. Conduct follow ups or prepare status reports to ensure that appropriate actions
have been taken by management in a timely manner
10 Knowledge Statements within the domain covering the process of auditing
information systems - Answer✔️✔️-Knowledge of...
1. ISACA IT Audit and Assurance standards, guidelines, and tools and techniques;
code of professional ethics; and other applicable standards
2. risk assessment concepts, tools and techniques in an audit context
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,©PREP4EXAMS 2024/2025 REAL EXAM DUMPS Tuesday, August 6, 2024 10,57 AM
3. control objects and controls related to information systems
4. audit planning and audit project management techniques, including follow up
5. fundamental business processes (purchasing, payrolls, accounts payable,
accounts receivable) including relevant IT
6. applicable laws and regulations that affect the sopce, evidence collection and
preservation, and frequency of audits
7. evidence collection techniques (observation, inquiry, inspectation)
8. different sampling methodologies
9. reporting and communication techniques (faciliatation, negotiation, conflict
resolution,)
10. Audit quality assurance systems and frameworks
Knowledge Statement 1: Knowledge of the ISACA IT audit and assurance
standards, guidelines, and tools and techniques; Code of professional ethics; and
other applicable standards... what are the key concepts and explanation -
Answer✔️✔️-Key Concepts: Code of Professional ethics and IS audit and assurance
standards, guidelines, and tools and techniques
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,©PREP4EXAMS 2024/2025 REAL EXAM DUMPS Tuesday, August 6, 2024 10,57 AM
explanation: these standards and rules are issued to provide a framework of
minimum and essential references regarding how an IS audit should perform work
and act in a professional manner
Knowledge Statement 2: Knowledge of risk assessment concepts, tools and
techniques in an audit context.. what are the key concepts and explanation -
Answer✔️✔️-Key Concepts: impact of risks assessment on IS auditing,
understanding risks analysis concepts within an auditing context, applying risk
analysis techniques during audit planning
explanation: overall, the audit plan should be based on business risks related to the
use of IT and the IS audit should be aware of the need to focus on this risk. The
auditing should be able to put into the practice the risk techniques needed to
identify and prioritize business risks within audit scope. The IS auditor must takes
steps to minimize associated elements such as sampling risk, detection risks,
materially of findings
Knowledge Statement 3: Knowledge of control objectives and controls related to
Information systems.. what are the key concepts and explanation - Answer✔️✔️-Key
concepts: proper auditing planning techniques, understanding control objectives
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, ©PREP4EXAMS 2024/2025 REAL EXAM DUMPS Tuesday, August 6, 2024 10,57 AM
Explanation: understanding control objectives and identifying the key controls that
help achieve a properly controlled environment are essential for the effectiveness
and efficiency of the IS audit process.
Knowledge Statement 4: Knowledge of audit planning and audit project
management techinques, including follow up.. what are the key concepts and
explanation - Answer✔️✔️-Key concepts: application of audit planning techniques,
and impact of IS environment on IS auditing practices and techniques
explanation: audit planning request a similar level of preplanning to ensure an
appropriate and efficient use of audit resources.. auditors need to understand the
planning and management techniques to properly management the audit and avoid
an inefficient utilization of resources
Knowledge Statement 5: Knowledge of Fundamental business processes
(purchasing, payroll, accounts payable, accounts receivable) including relevant
IT...what are the key concepts and explanation - Answer✔️✔️-Key concepts:
understanding risk analysis concepts within an auditing context, understanding
control objectives
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