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CISA Developing a new financial application Practice Question
A company is developing a new financial application. Which THREE of the following are valid reasons to involve internal audit during the development phase?
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
To ensure compliance with regulatory requirements
Options A, C, and E are correct because internal audit can provide assurance on compliance, internal controls, and security. Option B is incorrect because designing architecture is not an audit function. Option D is incorrect because approving requirements is a management responsibility.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
To ensure compliance with regulatory requirements
Why this is correct
Audit can review regulatory requirements and confirm they are addressed.
- ✗
To design the application architecture
Why it's wrong here
Architecture design is the responsibility of development team.
- ✓
To validate that security controls are built in
Why this is correct
Audit can verify security controls are incorporated during development.
- ✗
To approve all user requirements
Why it's wrong here
Approval is a business owner responsibility, not audit.
- ✓
To provide guidance on internal controls
Why this is correct
Audit can advise on control objectives and best practices.
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JA
Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
This CISA practice question is part of Courseiva's free ISACA certification practice question bank. Courseiva provides original exam-style practice questions with explanations, topic-based practice, mock exams, readiness tracking, and study analytics to help learners prepare for the CISA exam.