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ICAI · Information Systems Audit
The ISA AT (Information Systems Audit Assessment Test) is conducted by the Institute of Chartered Accountants of India (ICAI) for members pursuing the Information Systems Audit qualification. It evaluates your understanding of information systems audit, IT governance, risk management, information security and related professional areas.
With businesses increasingly relying on technology for financial reporting, business operations and data management, the demand for professionals with information systems audit knowledge continues to grow. The ISA qualification helps Chartered Accountants strengthen their understanding of technology-driven audit processes and develop skills relevant to a changing professional environment.
If you are planning to appear for the ISA AT, understanding its eligibility requirements, passing marks, examination pattern and preparation strategy is essential. This guide explains the important details every candidate should know before starting preparation.
Multiple Choice Questions, 1 mark each
Computer Based Test (CBT) mode
Minimum passing marks (60% in aggregate)
Negative marking
The ISA AT (Information Systems Audit Assessment Test) is the final assessment conducted by ICAI for candidates pursuing the Information Systems Audit qualification.
The examination tests your knowledge of information systems, technology risks, IT controls, cybersecurity, business applications and information systems assurance. It is designed to assess whether candidates can apply their knowledge to practical audit and technology-related situations.
ISA AT is conducted by the Examination Department of ICAI. Candidates who qualify can proceed towards the Diploma in Information Systems Audit (DISA), subject to fulfilment of the applicable requirements.
The assessment test is intended for eligible ICAI members who have completed the required stages of the ISA qualification process. To become eligible for ISA AT, a candidate must:
Be enrolled as a member of the Institute of Chartered Accountants of India.
Have successfully passed the ISA Eligibility Test (ISA ET).
Alternatively, possess an eligibility certificate issued by ICAI's Committee on Information Technology (CIT) or Digital Accounting and Assurance Board (DAAB), as applicable.
Fulfil the other conditions specified in the relevant ICAI examination notification.
Completing professional training alone does not automatically make a candidate eligible for ISA AT. You must also have qualified in the ISA Eligibility Test or received the required eligibility certificate.
Many candidates confuse the two examinations, but each serves a different purpose in the ISA qualification process.
The Eligibility Test that candidates must clear before becoming eligible to appear for the Assessment Test.
The subsequent examination conducted by ICAI's Examination Department. Candidates cannot apply for it merely by completing ISA Professional Training.
One of the most searched topics among candidates is ISA AT passing marks. According to ICAI's examination guidance, a candidate is ordinarily declared to have passed after securing a minimum of 60% marks in aggregate. The examination carries 200 marks, so you need at least 120 marks to meet the passing requirement.
| Examination Details | Information |
|---|---|
| Total Questions | 200 MCQs |
| Total Marks | 200 |
| Marks per Question | 1 mark |
| Minimum Passing Percentage | 60% |
| Minimum Passing Marks | 120 |
| Negative Marking | No |
Aim to score comfortably above the minimum qualifying marks rather than preparing only to touch the passing percentage.
Understanding the pattern helps you plan your preparation and manage time effectively. As per ICAI's ISA AT November 2026 examination guidance, the test is conducted in Computer Based Test (CBT) mode. It consists of 200 multiple-choice questions with one mark each. Candidates get four hours to complete it, and there is no negative marking.
This format calls for a clear understanding of the syllabus and regular practice in answering questions within the available time.
| Particulars | Details |
|---|---|
| Exam Name | Information Systems Audit Assessment Test |
| Conducting Body | ICAI |
| Examination Mode | Computer Based Test |
| Duration | 4 Hours |
| Total Questions | 200 |
| Total Marks | 200 |
| Question Type | Multiple Choice Questions |
| Negative Marking | No |
| Passing Marks | 120 out of 200 |
Note: Examination dates, application deadlines and other instructions may change for subsequent attempts. Always refer to the latest official ICAI notification before applying.
A structured preparation strategy starts with understanding the syllabus. Follow the applicable ISA 3.0 syllabus and study material prescribed by ICAI. The major subject areas are:
IT infrastructure, technology environments and emerging developments that influence business operations, and the risks and controls that come with them.
Assurance and audit approaches, and the auditor's role in evaluating technology-based processes and the reliability of business information.
Governance frameworks, risk identification and assessment, compliance requirements, and how organisations monitor technology-related risks.
Access controls, data protection, cybersecurity threats, security policies and the protection of critical information assets.
The systems development life cycle, software acquisition, implementation processes and related controls.
How business applications operate and how auditors evaluate their controls, processing accuracy and reliability.
Business continuity planning, disaster recovery and keeping essential operations running during unexpected disruptions.
Career opportunities in technology-related assurance, consulting and auditing services.
Clearing ISA AT takes more than reading the study material. Focus on understanding concepts, applying your knowledge and building confidence in solving exam questions.
Start with the ICAI-prescribed ISA 3.0 material. Divide the syllabus into manageable sections and keep a realistic schedule. Give extra attention to IT governance, information security, risk management and systems audit.
Regular MCQ practice builds familiarity with the exam format and shows you which areas need more revision.
Mock tests under timed conditions improve speed, accuracy and time management across all 200 questions.
Revise key concepts throughout your preparation instead of leaving everything to the final days, and review incorrect answers after every practice test.
Technology has changed how organisations maintain financial records, process transactions and manage business information. Auditing is no longer limited to traditional financial and accounting procedures.
The ISA qualification lets Chartered Accountants build specialised knowledge in information systems auditing. It can help you understand IT-related risks, evaluate technology controls and contribute to assurance engagements involving complex information systems.
For CAs interested in technology assurance, internal controls, risk management and information systems auditing, it is a valuable professional development opportunity.
Preparing for a professional examination needs the right study approach, consistent practice and a clear understanding of the syllabus. At Abhyaass, you can explore learning resources and preparation support relevant to ICAI professional examinations. Focus on conceptual clarity, practise MCQs regularly and track your progress through revision and mock examinations.
Explore the available ISA and DISA preparation resources at Abhyaass and take a more organised approach to your examination preparation.
The ISA AT is an important step for Chartered Accountants pursuing specialised knowledge in Information Systems Audit. Understanding the ISA AT eligibility, passing marks, examination pattern and syllabus helps you prepare with greater clarity and confidence.
With consistent revision, regular MCQ practice and a well-planned preparation strategy, you can work towards meeting the qualifying requirements. Always refer to the latest ICAI guidelines for accurate examination information and updates.
ISA AT stands for Information Systems Audit Assessment Test. It is an examination conducted by ICAI for eligible members pursuing the Information Systems Audit qualification.
The minimum passing requirement is 60% in aggregate. Since the examination carries 200 marks, candidates need at least 120 marks to qualify.
Candidates must be members of ICAI and must have passed the ISA Eligibility Test or hold an eligibility certificate issued by the relevant ICAI committee or board.
No. According to ICAI's November 2026 examination guidance, there is no negative marking in ISA AT.
The examination consists of 200 multiple-choice questions carrying one mark each. The total duration is four hours.
No. Completing professional training alone is not sufficient. Candidates must also qualify in the ISA Eligibility Test or hold the required eligibility certificate.
The Information Systems Audit Assessment Test is conducted by the Examination Department of the Institute of Chartered Accountants of India (ICAI).
Candidates who qualify can proceed towards obtaining the Diploma in Information Systems Audit (DISA), subject to fulfilment of the applicable ICAI requirements.