Right ISACA CISA Questions: Epic Ways to Pass Exam [2026]

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ISACA CISA (Certified Information Systems Auditor) exam is a globally recognized certification exam that evaluates the knowledge and expertise of professionals in the field of information systems auditing, control, and security. The CISA Certification provides a competitive edge in the job market and demonstrates a high level of expertise in the field of information systems auditing.

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The CISA certification is intended for professionals who are responsible for the audit, control and security of information systems. Certified Information Systems Auditor certification is also suitable for professionals who work in internal audit, risk management, and information security roles. CISA exam is designed to test the candidate's knowledge of information systems auditing, control and security.

The CISA certification is highly valued in the industry, and holders of the certification are in high demand. Certified Information Systems Auditor certification is recognized globally and is often a requirement for employment in the field of information systems auditing, control, and security. The CISA Certification is also an excellent way for professionals to demonstrate their commitment to ongoing professional development and their dedication to the highest standards of information systems auditing, control, and security. In addition, the certification provides professionals with access to a global network of peers and resources that can help them stay current with the latest trends and best practices in the field.

ISACA Certified Information Systems Auditor Sample Questions (Q262-Q267):

NEW QUESTION # 262
Which of the following methods provides the MOST reliable audit evidence?

A. Inquiry
B. Re-performance of controls
C. Management attestation
D. Observation

Answer: B

Explanation:
The best answer is C. Re-performance of controls.
Under ISACA audit principles, evidence obtained directly by the auditor is generally more reliable than evidence provided by management or gathered indirectly. Re-performance allows the auditor to independently execute the control or procedure and verify whether it works as intended, making it stronger than inquiry, observation, or management attestation.
Option A is the least reliable because inquiry depends on what people say. Option B is stronger than simple inquiry but still relies on management representation. Option D can be useful, but observation only shows what happened at a point in time and may not prove consistent operation. Re-performance gives the auditor the highest level of assurance because the evidence is generated through the auditor's own independent work.
References (Official ISACA):
* ISACA, Follow-Up Audits and Follow-Up Process: The Auditor's Impact Litmus Tool
* ISACA, The Top-Five Audit Essentials for Driving Efficiency and Value

NEW QUESTION # 263
Which of the following should be of GREATEST concern to an IS auditor reviewing an organization's business continuity plan (BCP)?

A. The BCP's contact information needs to be updated
B. The BCP has not been tested since it was first issued.
C. The BCP is not version controlled.
D. The BCP has not been approved by senior management.

Answer: B

NEW QUESTION # 264
When reviewing IS strategies, an IS auditor can BEST assess whether IS strategy supports the organizations' business objectives by determining if IS:

A. plans are consistent with management strategy.
B. has sufficient excess capacity to respond to changing directions.
C. uses its equipment and personnel efficiently and effectively.
D. has all the personnel and equipment it needs.

Answer: A

Explanation:
Section: Protection of Information Assets
Explanation:
Determining if the IS plan is consistent with management strategy relates IS/IT planning to business plans.
Choices A, C and D are effective methods for determining the alignment of IS plans with business objectives and the organization's strategies.

NEW QUESTION # 265
.If senior management is not committed to strategic planning, how likely is it that a company's implementation of IT will be successful?

A. Less likely.
B. More likely.
C. IT cannot be implemented if senior management is not committed to strategic planning.
D. Strategic planning does not affect the success of a company's implementation of IT.

Answer: A

Explanation:
A company's implementation of IT will be less likely to succeed if senior management is not committed to strategic planning.

NEW QUESTION # 266
IT governance should be driven by:

A. policies and standards.
B. balanced scorecards.
C. organizational strategies.
D. business unit initiatives.

Answer: C

Explanation:
IT governance should be driven by organizational strategies. It provides a formal structure for organizations to produce measurable results toward achieving their strategies and ensures that IT investments support business objectives12. While business unit initiatives, balanced scorecards, and policies and standards can play a role in IT governance, they are tools or methods that support the implementation of the organizational strategies.

NEW QUESTION # 267
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