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[Hardware] 2026 ISACA Latest CISA: Certified Information Systems Auditor Latest Study Quest

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【Hardware】 2026 ISACA Latest CISA: Certified Information Systems Auditor Latest Study Quest

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ISACA Certified Information Systems Auditor Sample Questions (Q648-Q653):NEW QUESTION # 648
Which of the following is MOST important for an IS auditor to do during an exit meeting with an auditee?
  • A. Ensure that the facts presented in the report are correct.
  • B. Specify implementation dates for the recommendations.
  • C. Communicate the recommendations to senior management.
  • D. Request input in determining corrective action.
Answer: A
Explanation:
The exit interview, conducted at the end of the audit, provides an IS auditor with the opportunity to discuss findings and recommendations with the auditee management. During the exit interview, an IS auditor should:
- Ensure that the facts presented in the report are correct and material.
- Ensure that the recommendations are realistic and cost-effective and, if not, seek alternatives through negotiation with auditee management.
- Recommend implementation dates for agreed-on recommendations.

NEW QUESTION # 649
An IS auditor has discovered that a cloud-based application was not included in an application inventory that was used to confirm the scope of an audit. The business process owner explained that the application will be audited by a third party in the next year. The auditor's NEXT step should be to:
  • A. revise the audit scope to include the cloud-based application.
  • B. review the audit report when performed by the third party.
  • C. report the control deficiency to senior management.
  • D. evaluate the impact of the cloud application on the audit scope.
Answer: D

NEW QUESTION # 650
When building or upgrading enterprise cryptographic infrastructure, which of the following is the MOST critical requirement for growing business environments?
  • A. Service discovery
  • B. Backup and restoration capabilities
  • C. Network throttling
  • D. Scalable architectures and systems
Answer: D

NEW QUESTION # 651
What is the PRIMARY purpose of performing a parallel run of a now system?
  • A. To train the end users and supporting staff on the new system
  • B. To reduce the need for additional testing
  • C. To verify the new system provides required business functionality
  • D. To validate the new system against its predecessor
Answer: D
Explanation:
The primary purpose of performing a parallel run of a new system is to validate the new system against its predecessor. A parallel run is a strategy for system changeover where a new system slowly assumes the roles of the older system while both systems operate simultaneously. This allows for comparison of the results and outputs of both systems to ensure that the new system is working correctly and reliably. A parallel run can also help identify and resolve any errors, discrepancies, or inconsistencies in the new system before the old system is discontinued.
The other options are not the primary purpose of performing a parallel run of a new system. A. To train the end users and supporting staff on the new system. Training is an important part of system implementation, but it is not the main reason for doing a parallel run. Training can be done before, during, or after the parallel run, depending on the needs and preferences of the organization. B. To verify the new system provides required business functionality. Verifying the business functionality of the new system is part of user acceptance testing (UAT), which is a formal and structured process of testing whether the new system meets the specifications and expectations of the users and stakeholders. UAT is usually done before the parallel run, as a prerequisite for system changeover. C. To reduce the need for additional testing. Reducing the need for additional testing is not the primary purpose of performing a parallel run, but rather a possible benefit or outcome of doing so. A parallel run can help ensure that the new system is thoroughly tested and validated in a real-world environment, which may reduce the likelihood of encountering major issues or defects later on.
However, additional testing may still be needed after the parallel run, depending on the feedback and evaluation of the users and stakeholders.
References:
* ISACA, CISA Review Manual, 27th Edition, 2019, p. 2471
* IS

NEW QUESTION # 652
As part of business continuity planning, which of the following is MOST important to assess when conducting a business impact analysis (B1A)?
  • A. Critical applications in the cloud
  • B. Risk appetite
  • C. Recovery scenarios
  • D. Completeness of critical asset inventory
Answer: A

NEW QUESTION # 653
......
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