CISA Information System Auditing Process Practice Question
An IS auditor is assessing the effectiveness of controls over a critical financial system. Which TWO types of evidence provide the highest level of assurance? (Select TWO.)
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
✓
Re-performance
Re-performance and observation provide direct evidence; re-performance shows the control works, and observation provides witness of execution.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Re-performance
Why this is correct
Re-performance provides direct evidence of control effectiveness.
- ✗
Inquiry
Why it's wrong here
Inquiry provides indirect evidence; low assurance.
- ✗
Inspection of documentation
Why it's wrong here
Inspection provides evidence of design but not necessarily operation.
- ✓
Observation
Why this is correct
Observation provides direct evidence of control performance.
- ✗
Analytical procedures
Why it's wrong here
Analytical procedures provide indirect evidence; lower assurance.
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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.