CISA Domain 1B Practice Test 001

This practice test covers Domain 1 (Information Systems Auditing Process) Subdomain B (Execution) 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 Practice Test — 1B (Execution)

10 questions • Single best answer

Question 1

During fieldwork on an internal audit of a manufacturing firm's procurement system, the auditor finds the approved scope omits a newly integrated supplier portal that processes material payments. What should the IS auditor do FIRST?

A. Expand testing to include the portal and document it in the workpapers B. Discuss the change with audit management and update the engagement plan C. Exclude the portal because it falls outside the approved scope D. Issue a scope limitation in the final audit report

Question 2

An IS auditor testing access controls wants to conclude on the rate of exceptions where terminated users retained active accounts. Which sampling approach is MOST appropriate?

A. Variable sampling B. Attribute sampling C. Judgmental sampling D. Stratified mean-per-unit sampling

Question 3

While verifying whether a control operated during the year, an IS auditor considers several sources. Which of the following is the BEST audit evidence?

A. A verbal confirmation from the control owner that the control ran B. A management-prepared narrative describing the control C. System-generated logs independently extracted by the auditor D. A screenshot of the current configuration provided by IT

Question 4

An IS auditor uses data analytics to analyze the full population of vendor payments rather than a sample. Which is the PRIMARY benefit of this approach?

A. It eliminates the need to evaluate control design B. It removes sampling risk by testing every transaction C. It guarantees that all exceptions are fraudulent D. It replaces the need for corroborating evidence

Question 5

After completing testing, an IS auditor drafts findings and prepares to communicate results. To promote agreement and corrective action, what should the auditor do BEFORE issuing the final report?

A. Escalate all findings directly to the board audit committee B. Validate the factual accuracy of findings with auditee management C. Remove low-risk findings to keep the report concise D. Assign remediation owners on management's behalf

Question 6

A quality assurance review of the internal audit function finds that workpapers frequently lack evidence of supervisory review before reports are issued. Which risk is MOST significant?

A. Audit conclusions may not be adequately supported and reliable B. Audit fieldwork may exceed the allocated time budget C. Auditors may need additional continuing professional education D. The audit universe may not be updated frequently enough

Question 7

An audit manager reviews an engagement running behind schedule with several planned tests incomplete. Applying project management to the audit, what is the BEST course of action?

A. Drop the remaining tests to meet the original deadline B. Reassess priorities and risk, then reallocate resources or adjust the timeline C. Instruct the team to reduce sample sizes without analysis D. Issue the report with only the completed tests and note nothing further

Question 8

An IS auditor observes an employee performing a monthly reconciliation and also inspects the signed reconciliation records for prior months. Why is combining these techniques MOST appropriate?

A. Observation alone proves the control operated all year B. Inspection of records alone proves the control is well designed C. Together they provide stronger evidence of both design and consistent operation D. Combining techniques removes the need for a representative sample

Question 9

Six months after an audit, an IS auditor conducts follow-up on a high-risk finding management agreed to remediate. Management states the fix is complete. What should the auditor do to conclude MOST reliably?

A. Accept management's written representation that remediation is complete B. Independently test whether the corrective action is operating effectively C. Close the finding based on the updated project status report D. Re-perform the entire original audit engagement

Question 10

An IS auditor performing data analytics on payroll finds 400 records flagged as duplicates. Before reporting a control weakness, what should the auditor do FIRST?

A. Report all 400 as confirmed duplicate payments B. Validate the exceptions to confirm they are genuine before concluding C. Adjust the analytics logic until the exception count is zero D. Refer the matter to law enforcement immediately

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