CISA Information System Auditing Process Practice Question
According to ISACA IT Audit Standards, which of the following is a key requirement for audit documentation?
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
✓
Documentation must support the audit findings and conclusions.
Audit documentation must be sufficient to enable an experienced auditor, with no prior connection to the audit, to understand the work performed and conclusions reached.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Documentation must support the audit findings and conclusions.
Why this is correct
This is a fundamental requirement of audit documentation.
- ✗
Documentation must be retained for at least 10 years.
Why it's wrong here
Retention periods vary by jurisdiction; 10 years is not universal.
- ✗
Documentation must be reviewed by the audit committee.
Why it's wrong here
Review by the audit committee is not a standard requirement.
- ✗
Documentation must be prepared in the local language of the auditee.
Why it's wrong here
Language is not a standard requirement.
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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.