ISACA • IT-Audit-Fund
Validates foundational IT audit knowledge, covering audit performance, IT environment and components, specific audit subjects, newer technologies, controls and risk, and the audit function, including IT audit terminology, concepts, and general practices.
Questions
627
Duration
120 minutes
Passing Score
65%
Difficulty
FoundationalLast Updated
Feb 2026
The ISACA IT Audit Fundamentals Certificate is a foundational-level credential that validates knowledge of core IT audit terminology, concepts, and general practices across six functional domains. It covers the full audit lifecycle—from understanding the audit function and organizational controls to performing audits and evaluating specific IT subjects such as networking, operating systems, and IT general controls. The certificate was introduced by ISACA in 2022 to address growing demand for entry-level IT audit professionals and provides a structured foundation for those entering the field.
The program blends knowledge-based and performance-based learning, reflecting real-world audit skills rather than pure theoretical recall. It specifically addresses newer technologies including artificial intelligence (AI), blockchain, and the Internet of Things (IoT), ensuring candidates are equipped to audit modern IT environments. Successful candidates earn a digital badge through ISACA's Credly platform and a recognized certificate, positioning them as credible candidates for IT audit roles.
This certificate is designed for early-career professionals seeking to enter the IT audit field, as well as IT practitioners—such as system administrators, network engineers, and security specialists—who want to transition into audit roles. It is equally relevant for internal and external auditors with limited IT audit exposure, compliance officers who need to understand IT audit processes, and risk management personnel who work alongside audit teams.
Because no prior IT audit experience is required, the certificate also suits recent graduates in information systems, accounting, or cybersecurity programs who want a recognized credential to support job applications. It serves as a clearly defined first step toward the CISA (Certified Information Systems Auditor) certification, ISACA's globally recognized advanced credential for IT auditors.
There are no formal prerequisites for the IT Audit Fundamentals Certificate. Candidates can register at any time without needing to demonstrate prior work experience or hold any other certification. This open eligibility makes it accessible to career changers, students, and early-career professionals alike.
While no prerequisites are required, candidates will benefit from a basic familiarity with IT concepts such as networks, operating systems, and databases, as the exam covers IT environment components at a foundational level. A general understanding of business processes and organizational risk management practices will also help candidates contextualize the audit concepts covered across the six exam domains.
The IT Audit Fundamentals exam is delivered online via remote proctoring and has a time limit of 120 minutes. It combines two question types: traditional multiple-choice (knowledge-based) questions and interactive performance-based questions that simulate real audit scenarios. The exact total number of scored questions is not publicly disclosed by ISACA.
Candidates must achieve a passing score of 65% or higher. Exam eligibility is valid for 12 months from the date of registration, and testing appointments can be scheduled as early as 48 hours after payment. There is no penalty for rescheduling as long as changes are made at least 48 hours before the scheduled appointment. Exam fees are $175 USD for ISACA members and $225 USD for non-members.
The IT Audit Fundamentals Certificate positions holders for entry-level IT audit roles at a time when demand for audit professionals is expanding alongside growth in cyberattacks, cloud adoption, and regulatory compliance requirements. Entry-level IT auditor salaries in the United States range from approximately $57,000 to $78,000 annually, with Glassdoor data placing average entry-level compensation around $74,658. Salaries increase substantially with experience, reaching roughly $88,932 for professionals with 4–6 years of experience and over $119,000 for senior practitioners. Common entry-level roles for certificate holders include IT Auditor, Junior Risk Analyst, Compliance Analyst, and IT Controls Analyst.
Beyond immediate job placement, the certificate serves as a recognized stepping stone to the CISA certification — the global gold standard for IT auditors — giving holders a structured credential pathway. ISACA's digital badge, issued via Credly, allows professionals to display the credential on LinkedIn and resumes for employer recognition. For organizations, the certificate validates that team members have a standardized, vendor-neutral foundation in IT audit practices, making it valuable for upskilling internal audit, risk, and compliance teams.
5 sample questions with correct answers and explanations. Start a practice session to test yourself across all 627 questions.
1. An auditor evaluates a Windows domain environment and reviews the password policy settings. The policy requires 8-character minimum length, 90-day maximum age, and remembers 5 previous passwords. According to CIS Benchmark Level 1 standards, which setting fails to meet recommended requirements? (Select one!)
Explanation
CIS Benchmark Level 1 for Windows recommends a minimum password length of 14 characters to provide adequate protection against brute force attacks. The 8-character minimum provides insufficient entropy and can be compromised relatively quickly with modern computing power. The 90-day maximum age aligns with CIS recommendations for password expiration. The 5-password history, while potentially improvable, meets minimum requirements. CIS Level 1 benchmarks represent essential security configurations with minimal operational impact, making the password length deficiency particularly significant since it represents a foundational security control.
2. A financial services company is implementing COBIT 2019 to strengthen its IT governance structure. The board of directors wants to understand which domain contains the governance objectives they are directly responsible for, as opposed to the management objectives delegated to IT leadership. The company needs to clearly separate governance oversight from operational management activities. Which COBIT 2019 domain exclusively contains governance objectives? (Select one!)
Explanation
The EDM domain is the only governance domain in COBIT 2019, containing five objectives: EDM01 (Governance Framework Setting and Maintenance), EDM02 (Benefits Delivery), EDM03 (Risk Optimization), EDM04 (Resource Optimization), and EDM05 (Stakeholder Engagement). These represent the board's governance responsibilities for evaluating strategic options, directing management, and monitoring achievement. COBIT 2019 explicitly separates governance from management through this structure. The APO domain covers management-level planning and organization activities delegated to IT leadership. MEA is a management domain focused on measuring and monitoring operational performance. DSS is a management domain handling day-to-day service delivery and support operations. The fundamental COBIT principle is that governance sets direction and boundaries while management executes within those parameters.
3. An organization implements a cloud-based SaaS application for customer relationship management. The auditor needs to evaluate the service provider's controls over data security, availability, and confidentiality. Which report type should the auditor request from the cloud provider? (Select one!)
Explanation
A SOC 2 Type II report addresses controls related to security, availability, processing integrity, confidentiality, and privacy of a service organization's systems. Type II reports include testing of control effectiveness over a period of time (typically 6-12 months), which is essential for audit reliance. SOC 1 reports address controls relevant to financial statement audits, not security and confidentiality. SOC 3 reports are general-use summaries without detailed testing information needed for audit purposes. ISO 9001 certification addresses quality management systems, not information security controls.
4. An organization migrates its email system to a Software as a Service provider. The IT director asks the auditor to verify that appropriate security controls are in place. Which approach should the auditor use to evaluate the SaaS provider's controls? (Select one!)
Explanation
SOC 2 Type II reports provide independent third-party assessment of service provider controls over a period of time, including control design, implementation, and operating effectiveness. This approach is specifically designed for auditing service organizations where direct control testing is impractical. Type II reports include auditor testing of controls rather than just descriptions. On-site inspections are typically not permitted under SaaS agreements and are unnecessary when SOC reports are available. Interviewing provider staff provides testimonial evidence with low reliability. Testing the application interface only evaluates a small portion of the control environment and does not address underlying infrastructure, operations, or security controls maintained by the provider.
5. An auditor tests database access logs and discovers that entries can be viewed by any user with database access but cannot be modified or deleted by anyone except the system administrator. Which control type does this represent? (Select one!)
Explanation
Audit logs are detective controls because they identify incidents after they occur by recording who did what and when. Logs do not prevent unauthorized actions from happening; they detect and record them for later review and investigation. The immutability of logs (except by system administrators) strengthens their detective capability but does not change their fundamental nature as detective rather than preventive controls. Preventive controls stop incidents before occurrence, such as access restrictions that prevent unauthorized users from accessing data in the first place.
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