CISA Information System Auditing Process Practice Question
According to ISACA IT Audit Standards, which of the following is the primary purpose of audit documentation (working papers)?
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 provide a basis for the audit report and support the auditor's conclusions
Audit documentation supports the auditor's conclusions and provides evidence of the work performed. It is not primarily for future audit planning or legal protection.
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 facilitate the planning of the next audit
Why it's wrong here
Facilitating future audits is a secondary benefit.
- ✗
To serve as a legal record for potential litigation
Why it's wrong here
While it can be used legally, that is not the primary purpose.
- ✓
To provide a basis for the audit report and support the auditor's conclusions
Why this is correct
Working papers document the evidence and reasoning behind conclusions.
- ✗
To demonstrate compliance with audit standards
Why it's wrong here
Compliance is a byproduct, but the primary purpose is to support conclusions.
Go deeper
Related to this question
About these practice questions
Courseiva writes every CISA question from scratch — 995 in total, each with an explanation and a wrong-answer breakdown. None are copied from real exams or dumps. Learn why practice questions differ from exam dumps →
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.