ISACA Audit Fundamentals - Training
Cards Exam Questions & Answers
(Grade A+)
What is the format of a report? - correct answer ✅Introduction,
Audit Findings, Conclusion and Opinion, Reservations or
Qualifications, Detailed Audit Findings, Auditee Management
Responses
What should an audit report provide for its audience? - correct
answer ✅- Ensure audit findings are supported by sufficient and
appropriate evidence
- Enable successful resolution of audit findings
- Allow auditees to adopt report recommendations and initiate
corrective action
What are the 6 types of evidence gathering techniques? - correct
answer ✅1. Inquiry and Confirmation
2. Observation
3. Inspection
4. Analytical Procedures
5. Recalculation and Computation
7. Ethical Intrusion Testing
,ISACA Audit Fundamentals - Training
Cards Exam Questions & Answers
(Grade A+)
What are the primary objectives of using an audit plan? - correct
answer ✅- Document audit procedures and steps
- Create straight forward, repeatable procedures
- Document the type of testing used
- Meet general accepted audit standards
What is an integrated audit? - correct answer ✅- Process focused
on risk where multiple appropriate audit disciplines are combined
to assess key internal controls over an operation, process, or entity
operational audit + financial audit + IT audit
What are the types of audits? - correct answer ✅1. IT
2. Financial
3. Operational
4. Integrated
5. Compliance
6. Administrative
7. Specialized
, ISACA Audit Fundamentals - Training
Cards Exam Questions & Answers
(Grade A+)
Camille is performing a routine audit. She notices an
undocumented account with elevated access. On closer review, she
notices this account was approving several expenditures related to
travel. What should be her next step? - correct answer
✅Investigate the situation further for context and other acts
Define an irregularity. - correct answer ✅Violation of an
established management policy or regulatory requirement.
Which of the following should a start-up do when applying their
chosen framework. - correct answer ✅Tailor the practices from
authoritative sources to meet their enterprise goals.
What is the focus of ISO/IEC 31010? - correct answer ✅Risk
assessment concepts, processes and selection of risk assessment
techniques.
What is the focus of ISO/IEC 27000? - correct answer ✅A set of
best practices for:
Cards Exam Questions & Answers
(Grade A+)
What is the format of a report? - correct answer ✅Introduction,
Audit Findings, Conclusion and Opinion, Reservations or
Qualifications, Detailed Audit Findings, Auditee Management
Responses
What should an audit report provide for its audience? - correct
answer ✅- Ensure audit findings are supported by sufficient and
appropriate evidence
- Enable successful resolution of audit findings
- Allow auditees to adopt report recommendations and initiate
corrective action
What are the 6 types of evidence gathering techniques? - correct
answer ✅1. Inquiry and Confirmation
2. Observation
3. Inspection
4. Analytical Procedures
5. Recalculation and Computation
7. Ethical Intrusion Testing
,ISACA Audit Fundamentals - Training
Cards Exam Questions & Answers
(Grade A+)
What are the primary objectives of using an audit plan? - correct
answer ✅- Document audit procedures and steps
- Create straight forward, repeatable procedures
- Document the type of testing used
- Meet general accepted audit standards
What is an integrated audit? - correct answer ✅- Process focused
on risk where multiple appropriate audit disciplines are combined
to assess key internal controls over an operation, process, or entity
operational audit + financial audit + IT audit
What are the types of audits? - correct answer ✅1. IT
2. Financial
3. Operational
4. Integrated
5. Compliance
6. Administrative
7. Specialized
, ISACA Audit Fundamentals - Training
Cards Exam Questions & Answers
(Grade A+)
Camille is performing a routine audit. She notices an
undocumented account with elevated access. On closer review, she
notices this account was approving several expenditures related to
travel. What should be her next step? - correct answer
✅Investigate the situation further for context and other acts
Define an irregularity. - correct answer ✅Violation of an
established management policy or regulatory requirement.
Which of the following should a start-up do when applying their
chosen framework. - correct answer ✅Tailor the practices from
authoritative sources to meet their enterprise goals.
What is the focus of ISO/IEC 31010? - correct answer ✅Risk
assessment concepts, processes and selection of risk assessment
techniques.
What is the focus of ISO/IEC 27000? - correct answer ✅A set of
best practices for:
