Free CISA Practice Test Questions 2026

An internal audit department recently established a quality assurance (QA) program as part of its overall audit program. Which of the following activities is MOST important to rlude as part of the QA program requirements?

A.

Implementing corrective action plans

B.

Creating a long-term plan for internal audit staffing

C.

Analyzing user satisfaction reports from business lines

D.

Reviewing audit standards periodically

An organization was recently notified by its regulatory body of significant discrepancies in its reporting data. A preliminary investigation revealed that the discrepancies were caused problems with the organization's data quality. Management has directed the data quality team to enhance their program. The audit committee has asked internal audit to be visors to the process. After the data quality team identifies the system data at fault which of the following should internal audit recommend as the NEXT step m the process?

A.

Identity the source data owners

B.

Identify the root cause of data quality problems

C.

Create business rules that validate data quality

D.

Develop an improvement plan.

An IS auditor reviewing the use of encryption finds that the symmetric key is sent by an email message between the parties. Which of the following audit responses is correct in this situation?

A.

No audit finding is recorded as it is normal to distribute a key of this nature in this manner

B.

An audit finding is recorded as the key should be asymmetric and therefore changed

C.

No audit finding is recorded as the key can only be used once

D.

An audit finding is recorded as the key should be distributed in a secure manner

Which of the following would MOST likely impact the integrity of a database backup?

A.

Backing up the database to an optical disk

B.

Relational database model used

C.

Record fields contain null information

D.

Open database files during backup

An IS auditor is conducting a review of a healthcare organization's IT policies for handling medical records. Which of the following is MOST important to verify?

A.

IT personnel receive ongoing policy training.

B.

Policy writing standards are consistent.

C.

A documented policy approval process is in place.

D.

The polices comply with regulatory requirements.

An IS audit manager finds that data manipulation logic developed by the audit analytics team leads to incorrect conclusions This inaccurate logic is MOST likely an indication of lich of the following?

A.

Poor change controls over data sets collected from the business

B.

The team's poor understanding of the business process being analyzed

C.

Poor security controls that grant inappropriate access to analysis produced

D.

Incompatibility between data volume and analytics processing capacity

An organization has agreed to perform remediation related to high-risk audit findings. The remediation process involves a complex reorganization of user roles as well as the Implementation of several compensating controls that may not be completed within the next audit cycle Which of the following is the BEST way for an IS auditor to follow up on their activities?

A.

Provide management with a remediation timeline and verity adherence

B.

Schedule a review of the controls after the projected remediation date

C.

Review the progress of remediation on a regular basis

D.

Continue to audit the failed controls according to the audit schedule

Which of the following is a reason for implementing a decentralized IT governance model?

A.

Standardized controls and economies of scale

B.

Greater consistency among business units

C.

Greater responsiveness to business needs

D.

IT synergy among business units

The MOST efficient way to confirm that an ERP system being implemented satisfies business expectations is to utilize which of the following types of testing?

A.

Parallel

B.

Sociability

C.

Alpha

D.

Pilot

During a help desk review, an IS auditor determines the call abandonment rate exceeds agreed-upon service levels. What conclusion can be drawn from this finding?

A.

Help desk staff are unable to resolve a sufficient number of problems on the first call.

B.

There is insufficient staff to handle the help desk call volume.

C.

Users are finding solutions from alternative sources.

D.

There are insufficient telephone lines available to the help desk.

An organization plans to launch a social media presence as part of a new customer service campaign. Which of the following is the MOST significant risk from the perspective of potential litigation?

A.

Approved employees can use personal devices to post on the company $ behalf

B.

There is a lack of dear procedures for responding to customers on social media outlets

C.

Access to corporate-sponsored social media accounts requires only single-factor authentication.

D.

The policy stating what employees can post on the organization s behalf is unclear.

Which of the following is the KST source of information for assessing the effectiveness of IT process monitoring?

A.

Real-time audit software

B.

Performance data

C.

Quality assurance (QA) reviews

D.

Participative management techniques