CISA Information System Auditing Process Practice Question
After issuing the final audit report, the IS auditor should perform follow-up procedures. What is the PRIMARY purpose of follow-up?
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 verify that corrective actions have been implemented effectively
Follow-up ensures that management has taken corrective actions to address the findings and that the risks have been mitigated.
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 update the permanent audit file
Why it's wrong here
Incorrect; updating files is a secondary purpose.
- ✗
To close the audit engagement
Why it's wrong here
Incorrect; follow-up is part of the audit process but not primarily to close.
- ✗
To identify new risks for the next audit
Why it's wrong here
Incorrect; follow-up focuses on prior findings, not new risks.
- ✓
To verify that corrective actions have been implemented effectively
Why this is correct
Correct; the main purpose is to verify remediation.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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