The answer is that the project may exceed the total budget due to scope growth. This is correct because the reported 80% feature completion against only 50% budget usage signals a dangerous budget vs completion discrepancy, which from an IS audit perspective is a classic indicator of scope creep. When features are delivered faster than budget is consumed, it often means unplanned functionality has been added without corresponding cost adjustments, creating a high risk of cost overrun in the remaining phases. On the CISA exam, this scenario tests your ability to recognize early warning signs of scope creep and its financial impact, rather than assuming the project is under budget. A common trap is to view the 30% surplus as a positive efficiency, but auditors must flag that the remaining 20% of features—especially testing and deployment—typically consume far more than 50% of the budget. Memory tip: think "80/50 rule"—if features outpace budget, expect a cost overrun.
CISA Practice Question: Information Systems Acquisition, Development and Implementation
This CISA practice question tests your understanding of information systems acquisition, development and implementation. Read the scenario carefully and evaluate each option against the stated constraints before committing to an answer. After answering, compare your reasoning against the explanation and wrong-answer breakdown below. Once you have made your selection, read the full explanation to reinforce the concept and understand why each distractor is designed to mislead on exam day.
An organization is developing a custom application. The project manager reports that the development team has implemented 80% of the features but only 50% of the budget is used. What is the MOST significant risk from an IS audit perspective?
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
The project may exceed the total budget due to scope growth.
Option D is correct because the project has consumed only 50% of the budget while delivering 80% of the features, indicating a high probability of scope growth or feature creep. From an IS audit perspective, this imbalance suggests that additional features may be added without corresponding budget increases, leading to total budget overrun. The risk is that the remaining 20% of features will require more than the remaining 50% of the budget, especially if testing and deployment costs are underestimated.
Key principle: Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
✗
The project may be completed ahead of schedule.
Why it's wrong here
Ahead of schedule is positive, not a risk.
✗
The application may not meet user requirements.
Why it's wrong here
This is possible but not the most significant risk given the budget v completion.
✗
The remaining budget may be insufficient for testing and deployment.
Why it's wrong here
Testing and deployment costs are typically a fraction of development.
✓
The project may exceed the total budget due to scope growth.
Why this is correct
The mismatch indicates potential cost overrun if remaining features require more budget.
Related concept
Read the scenario before looking for a memorised answer.
Common exam traps
Common exam trap: answer the scenario, not the keyword
The trap here is that candidates focus on the immediate budget concern (Option C) rather than recognizing that the 80% features with 50% budget indicates scope growth is the root cause of potential budget overrun, which is the most significant audit risk.
Detailed technical explanation
How to think about this question
In project management, the earned value management (EVM) metric Cost Performance Index (CPI) = EV/AC = 0.8/0.5 = 1.6, indicating under-budget performance so far, but the Schedule Performance Index (SPI) = EV/PV = 0.8/1.0 = 0.8, showing behind schedule. The risk of scope growth arises because the project manager may add features to meet schedule, inflating the budget. IS auditors focus on the Estimate at Completion (EAC) = BAC/CPI, which if scope grows, the BAC increases, leading to budget overrun.
KKey Concepts to Remember
Read the scenario before looking for a memorised answer.
Find the constraint that changes the correct option.
Eliminate answers that are true in general but not in this case.
TExam Day Tips
→Watch for words such as best, first, most likely and least administrative effort.
→Review why wrong options are wrong, not only why the correct option is correct.
Key takeaway
Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Real-world example
How this comes up in practice
A practitioner preparing for the CISA exam encounters this exact type of scenario on the job. The correct answer here is not the most general option — it is the best answer for the specific constraint described. Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option. Real exam questions reward reading the full scenario before eliminating options, because the constraint defines which answer fits.
What to study next
Got this wrong? Here's your next step.
Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
Information Systems Acquisition, Development and Implementation — This question tests Information Systems Acquisition, Development and Implementation — Read the scenario before looking for a memorised answer..
What is the correct answer to this question?
The correct answer is: The project may exceed the total budget due to scope growth. — Option D is correct because the project has consumed only 50% of the budget while delivering 80% of the features, indicating a high probability of scope growth or feature creep. From an IS audit perspective, this imbalance suggests that additional features may be added without corresponding budget increases, leading to total budget overrun. The risk is that the remaining 20% of features will require more than the remaining 50% of the budget, especially if testing and deployment costs are underestimated.
What should I do if I get this CISA question wrong?
Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
What is the key concept behind this question?
Read the scenario before looking for a memorised answer.
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Question Discussion
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