Flashcards · Cybersecurity

CISA Flashcards

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Free flashcards for CISA: flip each card to reveal the definition. Built from the CISA glossary as a study aid, these are concept checks, not real exam questions.

By The Exam Atlas Editorial Team · Verified 2026-06-06

All 33 terms

IS audit
An independent examination of information systems and their controls.
Audit independence
Freedom from relationships that could bias the auditor; you do not audit your own work.
Objectivity
An unbiased attitude that lets the auditor reach fair conclusions.
Audit charter
The document that grants the audit function its authority and scope.
Risk-based auditing
Planning and scoping audits by where the risk of control failure is greatest.
Audit evidence
The information used to support audit findings and conclusions.
Sufficient and appropriate
Evidence that is enough in quantity and relevant + reliable in quality.
Sampling
Selecting a subset of items to test, statistically or by judgement.
Materiality
Whether an error or weakness is significant enough to affect conclusions.
Audit finding
A gap between the condition observed and the expected control criterion.
Control
A measure that reduces risk by preventing, detecting or correcting an event.
Preventive control
A control that stops an undesirable event from occurring.
Detective control
A control that identifies an event after it has occurred.
Corrective control
A control that fixes or restores after an event.
Compensating control
An alternative control used when the primary control is impractical.
General controls
Controls over the whole IT environment (e.g., access, change, operations).
Application controls
Controls within a specific application (e.g., input validation, totals).
Segregation of duties
Splitting a task so no one person controls an entire sensitive process.
IT governance
The structures and processes that direct and control the IT function.
SDLC
Systems Development Life Cycle - the stages of building or acquiring a system.
Post-implementation review
A check after go-live that the system delivered the intended benefits and controls.
Change management
The controlled approval, testing and release of changes to systems.
BIA
Business Impact Analysis - identifies critical functions and the impact of disruption.
RTO
Recovery Time Objective - target time to restore a process after disruption.
RPO
Recovery Point Objective - the acceptable amount of data loss.
BCP
Business Continuity Plan - how the business keeps operating through disruption.
DRP
Disaster Recovery Plan - how IT services are restored after a disaster.
Logical access control
Technical controls that restrict who can use systems and data.
Encryption
Converting data so only authorised parties can read it.
Data classification
Labelling data by sensitivity to apply the right level of protection.
Residual risk
The risk that remains after controls have been applied.
Inherent risk
The risk that exists before any controls are applied.
Control self-assessment
A method where process owners assess their own controls, reviewed by audit.