CISA Information System Auditing Process Practice Question
An IS auditor is evaluating the design of controls over a new financial system. Which of the following is the BEST approach to assess control design?
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
✓
Review system documentation and conduct walkthroughs
Reviewing system documentation and conducting walkthroughs allows the auditor to understand the intended design and compare it to actual implementation.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Use analytical procedures to identify anomalies
Why it's wrong here
Analytical procedures identify anomalies in data patterns, which reveals symptoms rather than evaluating whether controls are designed to address identified risks. They are tempting for detecting unusual transactions, but design assessment requires examining control specifications against risk.
- ✓
Review system documentation and conduct walkthroughs
Why this is correct
Reviewing documentation establishes the intended control design, while walkthroughs trace a transaction end-to-end to confirm the control operates as documented. Together they test design adequacy before any operating-effectiveness testing, which is the objective stated in the stem.
- ✗
Perform detailed testing of transactions
Why it's wrong here
Detailed transaction testing evaluates operating effectiveness of controls already in place, not their design. It is tempting because substantive testing is central to audit assurance, but design assessment requires evaluating whether controls are suitably conceived before testing their operation.
- ✗
Interview management and review policies
Why it's wrong here
Interviewing management and reviewing policies gathers intent and documentation but does not verify whether controls are designed to mitigate the specific risks. It is tempting because policy review is quick and accessible, but design assessment requires evaluating control specifications against identified risks.
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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.