CISA Domain 1B-2 Practice Test 001

This practice test covers Domain 1 (Information Systems Auditing Process) Subdomain B-2 (Audit Testing and Sampling Methodology) from the CISA exam content outline.

These questions are inspired by the ISACA CISA exam and are designed to help you test your knowledge of information systems auditing, governance, risk management, IT operations, business resilience, and information asset protection.

These are not official exam questions or brain dumps. They are original scenario-based questions created to reflect the audit judgment, control evaluation, and risk-based decision-making skills tested in the CISA exam.

Note: CISA and Certified Information Systems Auditor are registered trademarks of ISACA. This content is not affiliated with or endorsed by ISACA.

To choose CISA practice tests based on specific domains and subdomains, click that link.

CISA 1B-2 Audit Testing and Sampling Methodology Practice Test 001

10 questions • Single best answer

Question 1

During an audit of a retail e-commerce company, an IS auditor plans to test whether purchase approvals were consistently obtained before orders were processed during the past year. The auditor wants to estimate the rate of control deviations in the population. Which sampling method is MOST appropriate?

A. Attribute sampling to estimate the deviation rate of the control B. Variable sampling to estimate the total monetary value of all processed orders C. Stratified mean-per-unit sampling to project the account balance D. Judgmental selection of the largest orders for detailed review

Question 2

An IS auditor at a manufacturing firm is preparing to perform compliance testing over change management approvals for the past fiscal year. The auditor has not yet decided how many change records to examine or how to select them. Before determining the appropriate sample size, what should the auditor do FIRST?

A. Define the population, control objective, and what constitutes a deviation B. Select the sample items using a random number generator immediately C. Increase the confidence level to reduce overall sampling risk D. Perform substantive testing on all high-value change records first

Question 3

During a financial systems audit, an IS auditor tests a sample of journal entries to verify that each was reviewed and authorized in accordance with policy. A colleague suggests the auditor should also recalculate the monetary accuracy of the same entries. What type of testing does the recalculation represent?

A. Substantive testing, which validates the accuracy of transaction amounts B. Compliance testing, which confirms that controls operated as intended C. Attribute sampling, which measures the frequency of control deviations D. Stop-or-go sampling, which limits testing when few errors are expected

Question 4

An IS auditor is designing an attribute sampling plan to test access-recertification approvals at a healthcare provider over the prior year. Management asks how the auditor's chosen parameters will influence the number of items selected for testing. Which change would MOST likely result in a larger required sample size?

A. Decreasing the tolerable deviation rate the auditor is willing to accept B. Increasing the tolerable deviation rate the auditor is willing to accept for the control C. Decreasing the required confidence level for the audit conclusion D. Increasing the acceptable level of sampling risk in the plan

Question 5

After completing attribute testing of vendor-payment approvals at a logistics company, an IS auditor finds the sample deviation rate exceeds the tolerable rate established during audit planning. The results suggest the control may not be operating effectively. What is the auditor's BEST course of action?

A. Conclude the control cannot be relied upon and consider expanding testing B. Reduce the sample size and retest only the sampled items that had no deviations C. Ignore the deviations because the sample was randomly selected D. Lower the confidence level so the results fall within tolerance

Question 6

An IS auditor must select items to test backup-restoration logs at a bank and wants each item in the population to have an equal, known chance of selection so that the results can be statistically projected to the whole population. Which sampling approach BEST meets this requirement?

A. Statistical sampling using random selection of items B. Judgmental sampling based on the auditor's experience C. Haphazard selection of readily available log items D. Block sampling of consecutive log entries only

Question 7

An IS auditor suspects that even a single unauthorized administrative account could indicate fraud in a payroll system at a government agency. The auditor wants a sampling method designed to detect at least one occurrence of a critical exception if it exists. Which method is MOST appropriate?

A. Discovery sampling B. Variable sampling C. Stratified mean-per-unit sampling D. Classical variables estimation sampling

Question 8

During a substantive audit of an insurance company's claims database, an IS auditor wants to estimate the total dollar amount of misstatement across thousands of settled claims. The auditor needs a method that projects a monetary value with a measurable precision. Which sampling method is MOST appropriate?

A. Variable (monetary) sampling B. Attribute sampling of approvals C. Discovery sampling for exceptions D. Stop-or-go compliance sampling

Question 9

An IS auditor concludes from a sample that a control over privileged-access approvals is operating effectively, but the control is actually deficient across the full population. Management questions the reliability of the auditor's overall opinion. This situation is BEST described as which type of risk?

A. Sampling risk, specifically the risk of incorrect acceptance B. Detection risk arising from an inappropriate audit procedure C. Control risk that management failed to design the control D. Inherent risk unrelated to the auditor's sampling approach

Question 10

An IS auditor is testing a population of expense transactions at a university that includes a small number of very large payments and a large volume of small ones. The auditor wants to improve sampling efficiency and reduce variability within the sample. Which technique would BEST achieve this objective?

A. Stratify the population into subgroups by transaction value before sampling B. Select only the largest-value transactions and disregard all of the smaller ones C. Use block sampling of consecutive transactions to save time D. Reduce the confidence level to allow a smaller overall sample

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