Cisa Questions (1-100) |100 Questions| With Correct Answers.

The PRIMARY purpose of an IT forensic audit is: Select an answer: A. to participate in investigations related to corporate fraud. B. the systematic collection and analysis of evidence after a system irregularity. C. to assess the correctness of an organization's financial statements. D. to preserve evidence of criminal activity. {Ans: A. Forensic audits are not limited to corporate fraud. CORRECT B. The systematic collection and analysis of evidence best describes a forensic audit. The evidence collected could then be analyzed and used in judicial proceedings. C. Assessing the correctness of an organization's financial statements is not the primary purpose of most forensic audits. D. Forensics is the investigation of evidence related to a crime or misbehavior. Preserving evidence is the forensic process, but not the primary purpose.}The decisions and actions of an IS auditor are MOST likely to affect which of the following types of risk? Select an answer: A. Inherent B. Detection C. Control D. Business {Ans: A. Inherent risk is the risk that a material error could occur, assuming that there are no related internal controls to prevent or detect the error. Inherent risk is not usually affected by an IS auditor. CORRECT B. Detection