CISA Information System Auditing Process Practice Question
A compliance audit is primarily concerned with:
⚠ Common exam trap
CISA often tests whether candidates confuse compliance audits (adherence to laws/regulations) with operational audits (control effectiveness) or performance audits (efficiency), leading them to select a control-focused answer.
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
✓
Determining whether the organization is following applicable laws and regulations
A compliance audit is primarily concerned with determining whether the organization is adhering to applicable laws, regulations, standards, and contractual obligations. It tests conformity against defined criteria rather than evaluating control effectiveness, operational efficiency, or strategic alignment. The other options describe operational, performance, or strategic audits.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Evaluating the effectiveness of internal controls
Why it's wrong here
Evaluating internal control effectiveness describes an operational or financial audit, not a compliance audit. It is tempting because controls often support compliance, but a compliance audit's primary concern is verifying adherence to laws, regulations, standards and contractual obligations.
- ✗
Assessing the efficiency of IT operations
Why it's wrong here
Assessing IT operational efficiency belongs to performance or operational auditing. It is tempting because compliance work often touches IT processes, but a compliance audit primarily tests adherence to laws, regulations, standards and policies rather than efficiency.
- ✗
Ensuring the organization is meeting its strategic objectives
Why it's wrong here
Strategic objectives are pursued through governance and performance management, not compliance auditing. It is tempting because audits support organisational goals indirectly, but a compliance audit specifically tests adherence to laws, regulations, standards and internal policies.
- ✓
Determining whether the organization is following applicable laws and regulations
Why this is correct
Compliance audits measure adherence to externally imposed criteria such as laws, regulations and contractual obligations, testing whether the organisation's controls and practises conform to those mandatory requirements rather than assessing efficiency or financial statement fairness.
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JA
Written and reviewed by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official ISACA exam blueprint
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