CISA Practice Test

Sample Questions and Answers

Question 1. During an information systems audit, an auditor discovers that several employees have access to sensitive financial applications even though their current job responsibilities no longer require those privileges. What should be the auditor’s primary concern?

A. The organization may have purchased too many software licenses.

B. Excessive user access increases the risk of unauthorized activity and weakens internal controls.

C. Employees are likely to work more efficiently with additional system access.

D. The issue only affects system performance and not information security.

Correct Answer: B. Excessive user access increases the risk of unauthorized activity and weakens internal controls.

Explanation:
One of the primary objectives of information systems auditing is ensuring that user access is granted according to the principle of least privilege. When employees retain unnecessary access rights after job changes, the organization faces increased risks of unauthorized transactions, accidental errors, fraud, and data breaches. Auditors evaluate whether access management processes include timely reviews, approval procedures, and prompt removal of unnecessary privileges. Effective access controls help protect sensitive information, maintain regulatory compliance, and reduce operational risk. Reviewing user permissions is an essential component of internal control assessments and is commonly tested on the CISA certification exam.

Question 2. An organization plans to implement a new enterprise resource planning (ERP) system that will replace several existing applications. During the project, when should an information systems auditor ideally become involved to provide the greatest value?

A. Only after the new system has been fully implemented.

B. Early in the project so risks, controls, and compliance requirements can be evaluated throughout the system development process.

C. Only after users begin reporting problems.

D. After the organization completes its annual financial audit.

Correct Answer: B. Early in the project so risks, controls, and compliance requirements can be evaluated throughout the system development process.

Explanation:
Information systems auditors provide the greatest value when they participate early in major technology projects. Early involvement allows auditors to evaluate project governance, identify potential risks, review security requirements, assess internal controls, and recommend improvements before implementation. Addressing control weaknesses during development is generally more effective and less costly than correcting deficiencies after deployment. Auditors also help verify that regulatory, operational, and security requirements are incorporated into system design. Proactive auditing contributes to successful project outcomes while supporting organizational objectives, effective governance, and long-term system reliability.

Question 3. During an audit of backup and recovery procedures, an auditor finds that backup files are created daily but restoration testing has not been performed for more than two years. What is the greatest concern associated with this finding?

A. Daily backups are unnecessary if cloud storage is available.

B. The organization cannot be certain that backup data can be successfully restored during an actual disaster or system failure.

C. Backup files always function correctly without testing.

D. Restoration testing only affects network performance.

Correct Answer: B. The organization cannot be certain that backup data can be successfully restored during an actual disaster or system failure.

Explanation:
Creating backup files is only one part of an effective business continuity and disaster recovery program. Organizations should regularly test restoration procedures to confirm that backup data is complete, accessible, and capable of supporting recovery within established business requirements. Without periodic testing, backup failures may remain undetected until an actual emergency occurs, potentially resulting in extended downtime, operational disruption, and data loss. Information systems auditors evaluate both the existence and effectiveness of backup and recovery processes because reliable restoration capabilities are essential for business resilience and organizational continuity.

Question 4. While evaluating change management controls, an auditor discovers that several software updates were moved into the production environment without documented approval or testing. Which risk is most directly associated with this weakness?

A. Reduced employee attendance.

B. Increased likelihood of system failures, security vulnerabilities, and unauthorized changes.

C. Improved software performance.

D. Lower technology maintenance costs.

Correct Answer: B. Increased likelihood of system failures, security vulnerabilities, and unauthorized changes.

Explanation:
Formal change management procedures help ensure that software modifications are reviewed, tested, approved, documented, and implemented in a controlled manner. When changes are introduced without proper authorization or testing, organizations face increased risks of application failures, security weaknesses, operational disruptions, and unintended system behavior. Auditors evaluate whether change management controls effectively reduce these risks while supporting system stability and compliance. Well-designed change management processes also improve accountability by maintaining documentation of approvals, testing results, implementation schedules, and post-implementation reviews. This domain represents a significant area of focus on the CISA certification exam.

Question 5. During an IT governance review, senior management asks whether a newly implemented security control is effective. Which approach would provide the most reliable evidence for the auditor’s conclusion?

A. Accept verbal assurances from system administrators without additional verification.

B. Obtain objective audit evidence by reviewing documentation, testing the control, and evaluating its operating effectiveness.

C. Assume the control is effective because it was recently installed.

D. Base the conclusion solely on employee opinions.

Correct Answer: B. Obtain objective audit evidence by reviewing documentation, testing the control, and evaluating its operating effectiveness.

Explanation:
Professional auditors base their conclusions on sufficient, reliable, and objective evidence rather than assumptions or informal statements. Evaluating the effectiveness of a security control typically involves reviewing policies and procedures, examining system configurations, testing the control in operation, analyzing supporting documentation, and determining whether the control consistently achieves its intended purpose. Gathering objective evidence helps auditors provide accurate recommendations, support management decision-making, and maintain professional independence. Evidence-based auditing is a core principle of information systems auditing and is fundamental to the knowledge and judgment expected of successful CISA candidates.