The correct conclusion is that further investigation of outstanding findings is needed, because an 80% closure rate leaves 20% of audit findings unresolved, and ISACA standards require verification that all high-risk items are remediated before control effectiveness can be confirmed. This conclusion stems from the core principle of audit finding follow-up investigation: residual risk must be evaluated against the organization’s risk appetite, and without evidence that the outstanding 20% are low-risk or formally accepted, the auditor cannot assume they are negligible. On the CISA exam, this scenario tests your understanding of the audit follow-up process, specifically the requirement to prioritize unresolved high-risk findings—a common trap is assuming a high closure rate alone indicates adequate remediation. Remember the memory tip: “80% closed is not 100% resolved; always investigate the gap for risk acceptance or residual exposure.”
CISA Information System Auditing Process Practice Question
This CISA practice question tests your understanding of information system auditing process. 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 IS auditor is reviewing the audit follow-up process. The auditor notes that management has implemented corrective actions for 80% of previous audit findings. What should the auditor conclude?
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
Further investigation of outstanding findings is needed
An 80% closure rate indicates that 20% of findings remain unresolved. ISACA standards require auditors to verify that all high-risk findings are remediated before concluding on control effectiveness. Without evidence that the outstanding 20% are low-risk or have an accepted risk, the auditor must investigate further to ensure residual risk is within the organization's appetite.
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 audit scope was too narrow
Why it's wrong here
Scope narrowness is not indicated by the implementation rate.
✓
Further investigation of outstanding findings is needed
Why this is correct
Unresolved findings must be assessed for risks and followed up.
Related concept
Read the scenario before looking for a memorised answer.
✗
The audit process is effective
Why it's wrong here
Effectiveness is not determined by implementation rate alone; outstanding findings need review.
✗
Management is compliant with all recommendations
Why it's wrong here
20% non-implementation indicates non-compliance for those items.
Common exam traps
Common exam trap: answer the scenario, not the keyword
The trap here is that candidates assume a high percentage (80%) implies overall effectiveness, but CISA requires verification that all findings, especially high-risk ones, are resolved or formally accepted, not just a majority.
Detailed technical explanation
How to think about this question
Under ISACA's IS Audit and Assurance Standards (e.g., Standard 1206 Follow-Up Activities), the auditor must evaluate whether corrective actions have been implemented for all findings, especially those rated as high or critical. In practice, an 80% closure rate might be acceptable if the remaining 20% are low-risk and formally accepted by management, but the auditor cannot assume this without evidence. A real-world scenario: a firewall rule audit found 10 misconfigurations; 8 were fixed, but 2 allowed unrestricted outbound traffic to risky IP ranges—without further investigation, the residual risk remains unaddressed.
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 System Auditing Process — This question tests Information System Auditing Process — Read the scenario before looking for a memorised answer..
What is the correct answer to this question?
The correct answer is: Further investigation of outstanding findings is needed — An 80% closure rate indicates that 20% of findings remain unresolved. ISACA standards require auditors to verify that all high-risk findings are remediated before concluding on control effectiveness. Without evidence that the outstanding 20% are low-risk or have an accepted risk, the auditor must investigate further to ensure residual risk is within the organization's appetite.
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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