CISA (Certified Information Systems Auditor) Exam Questions 2026
CISA (Certified Information Systems Auditor) Exam Questions 2026
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Question 1:
To determine if unauthorized changes have been made to production code, what is the BEST audit procedure?
A.examine the change control system records and trace them forward to object code files.
B.review access control permissions operating within the production program libraries.
C.review change approved designations established within the change control system.
D.examine object code to find instances of changes and trace them back to change control records.
Answer: D
Explanation:
✅ Examine object code to find instances of changes and trace them back to change control records.
This approach starts with the production environment and verifies that every change present can be matched to an authorized change request. It directly detects unauthorized modifications by confirming actual changes and tracing them back to their approval records. This is the most reliable method for catching any changes that might have bypassed change control.
❌ Examine the change control system records and trace them forward to object code files.
This only verifies that approved changes were implemented, but it does not detect unauthorized changes that were made outside of the process. It assumes all changes went through the system, which may not be true.
❌ Review access control permissions operating within the production program libraries.
While this helps assess who could make changes, it does not identify if any unauthorized changes actually occurred. It’s a preventive control, not a detective one.
❌ Review change approved designations established within the change control system.
Why not: This checks if changes were formally approved, but again, it doesn’t detect changes made outside of the system. Unauthorized code could still exist even with proper approvals logged.
Question 2:
What is the primary reason for inclusion of details such as action plan, person responsible and expected timelines for closure along with audit findings?
A.To ensure timely resolution of identified issues
B.To establish accountability for the action plan
C.To provide a comprehensive audit report
D.To prioritize remediation efforts effectively
Answer: A
Explanation:
A. To ensure timely resolution of identified issues
The primary purpose of including details like action plans, responsible persons, and timelines is to ensure that audit findings are addressed promptly and effectively.
This provides a structured approach to remediation, reduces risk exposure, and ensures accountability for closing issues within agreed timeframes.
Timely resolution is critical in audit processes to maintain compliance and operational efficiency.
Incorrect
Option B. To establish accountability for the action plan
While accountability is important, it is a secondary benefit.
The main reason is not just assigning responsibility but ensuring that issues are resolved on time.
Option C. To provide a comprehensive audit report
A comprehensive report is about documenting findings and evidence, not necessarily including remediation details.
Adding action plans and timelines goes beyond reporting—it ensures closure.
Option D. To prioritize remediation efforts effectively
Prioritization is useful, but the primary reason is to drive timely resolution.
Prioritization may be part of the process, but it is not the main objective of including these details.
Question 3:
What should be the greatest concern for an IS auditor when reviewing an IT disaster recovery test?
A.During the test it was noticed that some of the backup systems were defective or not working, causing the test of these systems to fail.
B.Every year, the same employees perform the test. The recovery plan documents are not used since every step is well known by all participants.
C.The procedures to shut down and secure the original production site before starting the backup site required far more time than planned.
D.Due to the limited test time window, only the most essential systems were tested. The other systems were tested separately during the rest of the year.
Answer: B
Explanation:
B. Every year, the same employees perform the test. The recovery plan documents are not used since every step is well known by all participants.
The greatest concern for an IS auditor is that the disaster recovery plan is not properly documented or relied upon.
If only the same employees perform the test and depend on memory rather than documented procedures, the organization is at risk if those employees are unavailable during a real disaster.
A disaster recovery plan must be repeatable, documented, and usable by different staff members, ensuring continuity regardless of personnel changes.
Incorrect
Option A. Backup systems defective or not working
While system failures are concerning, they can be corrected by repairing or replacing hardware/software.
This is a technical issue, not the greatest concern from an audit perspective.
Option C. Shutdown and secure procedures took longer than planned
Delays can be addressed by refining procedures or adjusting recovery time objectives (RTO).
It is an operational issue, but not as critical as the lack of reliance on documented plans.
Option D. Only essential systems tested due to limited time
Incorrect because testing critical systems first is a common practice.
While comprehensive testing is ideal, staggered testing across the year is acceptable and not the greatest audit concern.
Question 4:
What is the best response an auditor can make when management claims that additional controls are unnecessary for an accounts payable system because effective system access controls are in place?
A.review the background checks of the accounts payable staff.
B.accept management‘s statement that effective access controls are in place.
C.stress the importance of having a system control framework in place.
D.review the integrity of system access controls.
Answer: D
Explanation:
D. Review the integrity of system access controls
An auditor’s role is to verify and validate management’s claims, not simply accept them.
Reviewing the integrity of system access controls ensures they are properly designed, implemented, and functioning effectively.
This aligns with audit best practices: trust but verify.
Incorrect
Option A. Review the background checks of the accounts payable staff
Background checks are part of HR controls, not directly related to validating system access controls.
Option B. Accept management’s statement that effective access controls are in place
Auditors must independently assess and cannot rely solely on management’s assertions.
Option C. Stress the importance of having a system control framework in place
Incorrect because while frameworks are important, this does not directly address the claim. The immediate step is to review the actual access controls.
Question 5:
How can the chances of success for a cracker be reduced?
A.using multiple firewalls and IDS.
B.using multiple firewalls.
C.keeping your systems up to date using a security scanner.
D.hiring competent people responsible for security to scan and update your systems.
Answer: C
Explanation:
Keeping your systems up to date using a security scanner. ✅
A cracker exploits vulnerabilities in software or systems.
Regularly updating systems and applying patches closes known security gaps.
Using a security scanner helps identify vulnerabilities before attackers can exploit them.
While hiring competent security personnel is good practice, the most direct way to reduce the chance of a successful attack is keeping systems patched and monitored.
Other Options:
Using multiple firewalls / IDS – adds layers, but if vulnerabilities exist in the system, crackers can still succeed.
Hiring competent personnel – supportive, but the question focuses on direct mitigation to reduce cracker success.
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Question 6:
What is the main advantage of elliptic curve encryption over RSA encryption?
A.Ability to support digital signatures
B.Greater strength for a given key length
C.Computation speed
D.Simpler key distribution
Answer: B
Explanation:
B. Greater strength for a given key length
The primary advantage of Elliptic Curve Cryptography (ECC) over RSA is its cryptographic efficiency. ECC provides the same level of security as RSA but with significantly smaller key sizes. For example, a 256-bit ECC key offers an equivalent security strength to a 3072-bit RSA key. From an ISACA auditor's perspective, this lower overhead makes ECC ideal for resource-constrained environments, such as mobile devices or smart cards, because it requires less storage and bandwidth.
Incorrect:
A. Ability to support digital signatures
Both RSA and ECC fully support digital signatures (such as RSASSA-PSS and ECDSA). Therefore, the ability to create digital signatures is a shared capability, not an advantage of one over the other.
C. Computation speed
While ECC is generally faster for key generation and decryption/signing compared to equivalent-strength RSA, RSA is actually faster than ECC for public key operations like encryption and signature verification. Because computation speed varies depending on the specific operation being performed, it is not the definitive "main advantage" across the board.
D. Simpler key distribution
Both RSA and ECC are asymmetric (public key) cryptographic systems, meaning they use the same fundamental architecture of public and private key pairs. They share the exact same mechanisms and complexities regarding public key infrastructure (PKI) and key distribution.
Question 7:
You are an auditor of HDA Inc.‘s information systems. Organizations enterprise architecture (EA) department has decided to change the parts of a legacy system while keeping its original functions. What is the MOST important thing for you, as an IS auditor, to understand about this decision?
A.Capability of the legacy system to support the current business requirements.
B.Potential cost savings associated with the change.
C.Availability of skilled resources to implement the changes.
D.Compatibility of the new components with the existing infrastructure.
Answer: A
Explanation:
A. Capability of the legacy system to support the current business requirements.
Core Function: The primary concern is whether the legacy system, even with modifications, can still effectively fulfill its intended business purposes.
Risk of Disruption: If the changes compromise the system’s ability to support critical business processes, it could lead to significant operational disruptions, financial losses, and reputational damage.
Audit Focus: Your audit should primarily focus on ensuring that the changes maintain or enhance the system’s ability to meet the organization’s needs, rather than solely on cost savings or resource availability.
While the other options are important considerations:
B. Potential cost savings: While desirable, cost savings shouldn’t be the primary driver if it jeopardizes the system’s functionality.
C. Availability of skilled resources: Resource availability is crucial for successful implementation, but it’s secondary to ensuring the system’s continued effectiveness.
D. Compatibility of the new components: Compatibility is essential, but it’s a technical aspect that falls within the scope of the implementation team, rather than the primary concern of an IS auditor.
By focusing on the system’s ability to support current business requirements, you can effectively assess the risks associated with the changes and provide valuable insights to management.
Question 8:
You are an information system auditor of HDA Inc. You are figuring out how to find segregation of tasks violations in a new system as quickly as possible. Which of the following would be the BEST way to get things done?
A.Conducting interviews with system users and administrators.
B.Observing a few critical business processes.
C.Analyzing system access logs and user permissions.
D.Performing a comprehensive review of system documentation.
Answer: C
Explanation:
C. Analyzing system access logs and user permissions.
Direct Evidence: System access logs and user permissions provide direct, objective evidence of who accessed what resources and when. This allows you to identify potential conflicts of interest where a single user has access to perform incompatible functions.
Automation: Tools can analyze these logs and identify potential violations automatically, significantly speeding up the process compared to manual methods.
Data-Driven: This approach provides concrete data to support your findings and conclusions.
Why other options are less effective:
A. Conducting interviews with system users and administrators: While interviews can provide valuable insights, they rely on subjective information and may not always reveal hidden violations.
B. Observing a few critical business processes: Observation can be time-consuming and may not cover all potential scenarios.
D. Performing a comprehensive review of system documentation: Documentation may not always reflect the actual system configuration and user behavior.
Question 9:
You are an information system auditor of HDA Inc. You are currently conducting an audit and are in the process of reviewing the procedures utilized in audit analytics. Your objective is to guarantee the reliability and accuracy of these test procedures. In this context, what specific measure would be the most effective in ensuring the quality and integrity of the test procedures employed in audit analytics?
A.Documented centralized procedure
B.Continuous monitoring and review
C.User acceptance testing
D.Independent verification and validation
Answer: D
Explanation:
D. Independent verification and validation.
Independent Verification and Validation (IV&V): This rigorous process involves an independent team (separate from the development and audit analytics teams) assessing the audit analytics procedures. They:
Review: Examine the design, development, and implementation of the procedures for accuracy, completeness, and adherence to standards.
Test: Conduct independent tests to verify the accuracy and reliability of the analytics results.
Validate: Assess whether the procedures meet the intended objectives and provide the necessary level of assurance.
Why IV&V is most effective:
Objectivity: An independent team provides an unbiased assessment, reducing the risk of inherent biases within the audit team.
Rigor: IV&V typically involves more in-depth analysis and testing than internal reviews, ensuring a higher level of assurance.
Expertise: The independent team often possesses specialized knowledge in data analysis, audit methodologies, and risk assessment.
While other options are important:
Documented centralized procedure: Essential for consistency and transparency, but may not provide sufficient independent oversight.
Continuous monitoring and review: Important for ongoing quality control, but may not be as rigorous as independent assessment.
User acceptance testing: Focuses on the usability of the analytics tools, not necessarily the integrity of the underlying procedures.
Question 10:
Which of the following is most important aspect before granting security certification to a new system?
A.Conduct a thorough vulnerability assessment of the system
B.Review and approve the system‘s design and architecture
C.Test and evaluate the system in the actual production environment
D.Develop and implement a security incident response plan
Answer: A
Explanation:
A. Conduct a thorough vulnerability assessment of the system.
Proactive Identification of Weaknesses: A vulnerability assessment systematically scans the system for known weaknesses, such as:
Software flaws, Misconfigurations, Weak passwords, and Open ports
Prioritization of Risks: By identifying vulnerabilities, you can prioritize which ones pose the greatest threats and focus on mitigating them first.
Reduced Risk of Exploitation: Addressing vulnerabilities before certification significantly reduces the risk of attackers exploiting weaknesses to compromise the system’s security.
Why the other options are less critical (at this stage):
B. Review and approve the system’s design and architecture: This is crucial, but it happens before the vulnerability assessment. The assessment verifies that the design and architecture have been implemented securely.
C. Test and evaluate the system in the actual production environment: Production testing is important, but it’s typically done after the system has been certified and deployed.
D. Develop and implement a security incident response plan: While essential for overall security, it’s not the primary focus before certification. The initial focus is on ensuring the system itself is secure.
For a full set of 1900 questions. Go to
https://skillcertpro.com/product/cisa-exam-questions/
SkillCertPro offers detailed explanations to each question which helps to understand the concepts better.
It is recommended to score above 85% in SkillCertPro exams before attempting a real exam.
SkillCertPro updates exam questions every 2 weeks.
You will get life time access and life time free updates
SkillCertPro assures 100% pass guarantee in first attempt.