Trivia Flashcards
7 cards from real CISA practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Trivia flashcards as text
What does the acronym 'COBIT' stand for?
Answer: Control Objectives for Information and Related Technologies
COBIT stands for Control Objectives for Information and Related Technologies, a framework by ISACA.
Which of the following best describes the primary role of an IS auditor?
Answer: Provide independent assurance that IT controls are effective
An IS auditor's primary role is to provide independent, objective assurance that IT controls are adequate and effective.
In IS auditing, what is the term for the probability that a material error exists and will not be detected by controls?
Answer: Audit risk
Audit risk is the overall risk that the auditor may issue an incorrect opinion; it combines inherent, control, and detection risks.
Which IS audit technique involves examining actual transactions to verify they were processed correctly?
Answer: Substantive testing
Substantive testing verifies the accuracy and completeness of actual transactions and data outputs.
What is the primary purpose of an IT general control (ITGC)?
Answer: Provide a foundation for application controls to function effectively
ITGCs provide the environment in which application controls operate, ensuring their effectiveness across systems.
Which of the following is an example of a preventive control?
Answer: Segregation of duties
Segregation of duties is a preventive control that reduces the risk of errors or fraud by dividing responsibilities.
The concept of 'due professional care' in IS auditing requires auditors to:
Answer: Apply reasonable skill and diligence to audit work
Due professional care means applying the skill and diligence that a reasonably prudent auditor would use in similar circumstances.