CISA Information System Auditing Process Practice Question
An IS auditor is evaluating the design of controls over a critical financial application. The auditor performs a walkthrough and identifies that a control is missing but management has compensating controls. Which of the following is the auditor's BEST next step?
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
✓
Test the compensating controls to determine if they adequately mitigate the risk.
Assessing the effectiveness of compensating controls is appropriate to determine if the control deficiency is 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.
- ✗
Increase the sample size for substantive testing to compensate.
Why it's wrong here
Substantive testing is not a substitute for control testing.
- ✓
Test the compensating controls to determine if they adequately mitigate the risk.
Why this is correct
Compensating controls can reduce the severity of the deficiency.
- ✗
Immediately report the missing control as a material weakness.
Why it's wrong here
A material weakness determination requires consideration of compensating controls.
- ✗
Ignore the missing control since compensating controls exist.
Why it's wrong here
The auditor must still evaluate the compensating controls.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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