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Exam Code: CISA
Exam Name: Certified Information Systems Auditor
Vendor: ISACA

60 Questions & Answers
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NEW QUESTION: 1
An internal auditor is deriving cash flow data based on an incomplete set of facts. Bad debt expense was US $2,000. Additional data for this period follows:

How much cash was collected this period on credit sales?
A. US $70,000
B. US $68,500
C. US $64,000
D. US $68,000
Answer: D
Explanation:
The beginning balance of gross accounts receivable (A/R) was US $5.000debit). Thus net beginning A/R was US $4,500$5,000 - $660 credit in the allowance for bad debts. The allowance was credited for the US $2,000 bad debt expense. Accordingly, the ending allowance credit) was US $1 .500$500 - $1.000 write-off - $2,000)_ CT...9n a US $30.000 increase net A/R. ending net A/R must have been US $34,500$4,500 beginning net A/R T $30,000), with ending gross ,4/R of US $36,000$34,500 + $1,500). Collections were therefore US $68.000$5,000 beginning gross A/R - $1.000 write-off T $100,000


NEW QUESTION: 2
When using the E9000, which of the following PDUs is recommended to be deployed first? (Multiple Choice)
A. 16A@380V three-phase
B. 32A@220V single phase
C. 32A@380V three-phase
D. 63A@220V single phase
Answer: B,C

NEW QUESTION: 3
Which of the following is the most reliable, secure means of removing data from magnetic storage media such as a magnetic tape, or cassette?
A. Certification
B. Parity Bit Manipulation
C. Buffer overflow
D. Degaussing
Answer: D
Explanation:
An alternating current (AC) bulk eraser (degausser) is used for complete erasure of data and other signal on magnetic media. Degaussing is a process where magnetic media is exposed to a powerful, alternating magnetic field. Degaussing removes any previously written data, leaving the media in a magnetically randomized (blank) state. The degausser must subject the media to an alternating magnetic field of sufficient intensity to saturate the media and then by slowly withdrawing or reducing the field leaves the magnetic media in a magnetically neutral state.


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