CISA Information System Auditing Process Practice Question
An IS auditor is evaluating the effectiveness of controls over a critical financial application. Which TWO of the following are appropriate audit procedures to test the design and implementation of controls? (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
✓
Performing a walkthrough of the control process.
Walkthroughs and inspection of documentation are common procedures to evaluate design and 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.
- ✓
Performing a walkthrough of the control process.
Why this is correct
Walkthroughs help understand the control flow.
- ✗
Performing a penetration test on the application.
Why it's wrong here
Penetration testing is more for security, not specifically for control design.
- ✗
Sending a confirmation letter to the vendor.
Why it's wrong here
Confirmations are not typically used for control testing.
- ✗
Calculating the return on investment for the application.
Why it's wrong here
ROI is not an audit procedure for control testing.
- ✓
Inspecting the control documentation and procedure manuals.
Why this is correct
Documentation review is key for design assessment.
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JA
Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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