CISA Information System Auditing Process Practice Question
An IS auditor identifies a control deficiency that could result in a material misstatement in the financial statements. According to audit reporting standards, this should be classified as:
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
✓
Material weakness
A material weakness is a deficiency, or combination of deficiencies, such that there is a reasonable possibility that a material misstatement will not be prevented or detected.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Finding
Why it's wrong here
A finding is a general term for an issue.
- ✗
Deficiency
Why it's wrong here
A deficiency is a less severe category.
- ✗
Observation
Why it's wrong here
An observation is less severe.
- ✓
Material weakness
Why this is correct
A material weakness is the most severe classification.
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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.