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
Incorrect; analytical procedures are for substantive testing, not design assessment.
- ✓
Review system documentation and conduct walkthroughs
Why this is correct
Correct; documentation and walkthroughs are primary methods for assessing design.
- ✗
Perform detailed testing of transactions
Why it's wrong here
Incorrect; testing is for operating effectiveness, not design.
- ✗
Interview management and review policies
Why it's wrong here
Incorrect; this provides some understanding but is not the best approach for design.
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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.