CISA Domain 1 Exam Questions and
Answers Graded A+
Interviewing and Observing Personnel - Correct answer-Actual Functions - An
adequate test to ensure that the individual who is assigned and authorized to
perform a particular function is the person who is actually doing the job.
Actual Processes and Procedures - allows the IS auditor to gain evidence of
compliance and observe deviations, if any.
Security Awareness - Should be observed to verify an individuals understanding
and practice of good preventive and detective security measures.
Reporting Relationships - Should be observed to ensure that assigned
responsibilities and adequate segregation of duties are being practiced.
Observation Drawbacks - The observer may interfere with the observed
environment. People when observed may change their behaviors.
Statistical Sampling - Correct answer-An objective (math based) method of
determining the sample size and selection criteria
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,Uses the mathematical laws of probability. IS auditor quantitatively decides how
closely the sample should represent the population
Nonstatistical Sampling - Correct answer-Use auditor judgement to determine the
method of sampling. These judgements are based on subjective (decision based)
judgement as to which items/transactions are the most material and most risky
Attribute Sampling - Correct answer-Sampling model used to estimate the rate of
occurrence of a specific quality in a population. Answers the question of "how
many"
Types:
Stop-or-go Sampling - Sampling model that helps prevent excessive sampling of
an attribute by allowing an audit test to be stopped at the earliest possible moment.
Used when very few errors will be found in a population
Discovery Sampling - Sampling model that can be used when the expected
occurrence rate is extremely low. Used when the objective of the audit is to seek
out fraud, circumvention of regulations or other irregularities.
Variable Sampling - Correct answer-Technique used to estimate the monetary value
or some other unit of measure of a population from a sample portion.
Types:
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, Stratified mean per unit - Statistical model in which the population is divided into
groups and samples are drawn from the various groups; used to produce a smaller
overall sample size than unstratified mean per unit
Unstratified mean per unit - A statistical model in which a sample mean is
calculated and projected as an estimated total
Difference Estimation - Statistical model used to estimate the total difference
between audited values and book values based on differences obtained from
sample observations.
Confidence Coefficient - Correct answer-A percentage expression of the
probability that the characteristics of the sample are a true representation of the
population. 95% is considered a high degree of comfort.
If internal controls are strong, the confidence coefficient may be lowered and the
sample size lowered. The greater the confidence coefficient, the larger the sample
size
Expected Error Rate - Correct answer-Estimate stated as a percent of errors that
may exist. The greater the expected error rate, the greater the sample size. Applied
to attribute sampling, not variable sampling.
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Answers Graded A+
Interviewing and Observing Personnel - Correct answer-Actual Functions - An
adequate test to ensure that the individual who is assigned and authorized to
perform a particular function is the person who is actually doing the job.
Actual Processes and Procedures - allows the IS auditor to gain evidence of
compliance and observe deviations, if any.
Security Awareness - Should be observed to verify an individuals understanding
and practice of good preventive and detective security measures.
Reporting Relationships - Should be observed to ensure that assigned
responsibilities and adequate segregation of duties are being practiced.
Observation Drawbacks - The observer may interfere with the observed
environment. People when observed may change their behaviors.
Statistical Sampling - Correct answer-An objective (math based) method of
determining the sample size and selection criteria
©COPYRIGHT 2025, ALL RIGHTS RESERVED 1
,Uses the mathematical laws of probability. IS auditor quantitatively decides how
closely the sample should represent the population
Nonstatistical Sampling - Correct answer-Use auditor judgement to determine the
method of sampling. These judgements are based on subjective (decision based)
judgement as to which items/transactions are the most material and most risky
Attribute Sampling - Correct answer-Sampling model used to estimate the rate of
occurrence of a specific quality in a population. Answers the question of "how
many"
Types:
Stop-or-go Sampling - Sampling model that helps prevent excessive sampling of
an attribute by allowing an audit test to be stopped at the earliest possible moment.
Used when very few errors will be found in a population
Discovery Sampling - Sampling model that can be used when the expected
occurrence rate is extremely low. Used when the objective of the audit is to seek
out fraud, circumvention of regulations or other irregularities.
Variable Sampling - Correct answer-Technique used to estimate the monetary value
or some other unit of measure of a population from a sample portion.
Types:
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, Stratified mean per unit - Statistical model in which the population is divided into
groups and samples are drawn from the various groups; used to produce a smaller
overall sample size than unstratified mean per unit
Unstratified mean per unit - A statistical model in which a sample mean is
calculated and projected as an estimated total
Difference Estimation - Statistical model used to estimate the total difference
between audited values and book values based on differences obtained from
sample observations.
Confidence Coefficient - Correct answer-A percentage expression of the
probability that the characteristics of the sample are a true representation of the
population. 95% is considered a high degree of comfort.
If internal controls are strong, the confidence coefficient may be lowered and the
sample size lowered. The greater the confidence coefficient, the larger the sample
size
Expected Error Rate - Correct answer-Estimate stated as a percent of errors that
may exist. The greater the expected error rate, the greater the sample size. Applied
to attribute sampling, not variable sampling.
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