ISA 4.0 Module 1 – Topic Wise

Module 1: Application Control Audits Comprehensive Audit of Automated Business Logic, Input/Processing/Output Controls & Data Integrity Course Overview & Scope: This course provides an exhaustive, practice-oriented quiz series dedicated to auditing business application controls. In modern enterprise IT environments (SAP, Oracle, Finacle, custom ERPs), transaction integrity relies fundamentally on automated application controls rather than manual substantive checks. This series covers the end-to-end audit lifecycle: from risk assessment and Risk and Control Matrix (RCM) design to deep-dive testing of Input Validation, Processing Calculations, Automated Approvals, Interface & API Integrity, Output Dissemination, and Segregation of Duties (SoD). Candidates will master testing techniques including test data methods, integrated test facilities (ITF), audit hooks, and Computer Assisted Audit Techniques (CAATs). Key Regulatory Frameworks & Standards Covered: COSO Internal Control Framework, ISO/IEC 27002:2022 (Technology Controls), ISACA IS Audit Standards, RBI Digital Payment Security Guidelines. Core Audit Competencies Tested in Quizzes:

• Designing and evaluating Risk and Control Matrices (RCM) for core business cycles (P2P, O2C, General Ledger).
• Auditing automated input controls (field checks, range limits, reasonableness tests, duplicate checks).
• Evaluating automated processing logic (three-way matching, batch balancing, automated workflow approvals).
• Assessing interface and API data exchange integrity between legacy systems and modern cloud applications.
• Testing user access controls, role-based privileges, and identifying toxic Segregation of Duties (SoD) combinations.

Detailed Topic-Wise Active Quiz Index (Module 1)

Chapter / Section	Topic Quiz Title	Qs
Chapter 1: Application Control Fundamentals	Application Controls Review	7
	Concepts of IS Audit – Definitions	2
	IT General Controls	10
Chapter 2: Framework References & Mapping	Internal and external audit control framework	3
	COBIT 2019 Governance System Principles	3
Chapter 3: Application Control Audit – Scope & Approach	Setting up of Audit objectives	6
	Creation of Risk control Matrix	2
Chapter 4: Input Controls – Deep Dive	Input Controls	10
	Application Controls Review	7
Chapter 5: Processing Controls – Deep Dive	Processing Controls	3
	Automated Teller Machines (ATM)	1
	Information criteria	1
Chapter 6: Output Controls – Deep Dive	Output Controls	5
Chapter 7: Interface Controls and Data Integrity	Business Processes and Application Controls	10
Chapter 8: Access Controls & Segregation of Duties	Review of application controls for various business applications	2
	Software Testing and Implementation – Segregation of Duties	1
	Logical Access Controls – User Management	2
	Logical Access Controls	21
Chapter 9: Configuration Management & Master Data Controls	Application controls review- Specialised systems	1
	Change Management	25
Chapter 10: Application Control Testing Methodologies	Control practices	8
	Software Testing and Implementation – Segregation of Duties	1
Chapter 11: Data Analytics in Application Control Auditing	Testing	4
Chapter 12: Common Audit Red Flags & Practical Tips	Application Controls Review	7
	Control practices	8
Chapter 13: Case Study Exercises	Risk Assessment	31
	TOTAL ACTIVE QUESTIONS IN MODULE 1:	181