CISA Information System Auditing Process Practice Question
According to ISACA IT Audit Standards, which phase of the audit process includes the development of an audit programme?
⚠ Common exam trap
CISA often tests whether candidates place audit programme development in Fieldwork rather than Planning, confusing the design of procedures with their execution.
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
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Planning
According to ISACA IT Audit Standards, the audit programme — the detailed plan of audit procedures to be performed — is developed during the Planning phase. Planning encompasses scoping, risk assessment, resource allocation, and designing the procedures that will be executed during fieldwork. Reporting, fieldwork, and follow-up occur after the programme has been established.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
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Planning
Why this is correct
Planning is the phase in which the audit programme is developed, setting scope, objectives, timing and the procedures to be performed. This satisfies the stem's requirement because ISACA standards place programme design before fieldwork begins, ensuring evidence gathering is structured and aligned to the engagement objectives.
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Reporting
Why it's wrong here
Reporting communicates findings, conclusions and recommendations after testing is complete; the audit programme is constructed during planning, before any evidence is gathered. It attracts because reporting formalises the audit's structure, but it documents results rather than designing the procedures that produced them.
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Fieldwork
Why it's wrong here
Fieldwork executes the audit programme through testing and evidence gathering; the programme itself is designed during planning, where scope, objectives and procedures are defined. It is tempting because fieldwork is where the programme is visibly applied, making it seem the natural home for its creation.
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Follow-up
Why it's wrong here
Follow-up verifies that management remediated previously reported findings, occurring after the audit report is issued. The audit programme is developed during planning, so follow-up cannot contain it. It tempts because follow-up also involves planned procedures, yet those address prior recommendations, not the current engagement's design.
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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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