CISA Information System Auditing Process Practice Question
An IS auditor is evaluating the reliability of audit evidence obtained during a review of an outsourced payroll provider. Which TWO of the following considerations most directly affect the reliability of that evidence? (Choose two.)
⚠ Common exam trap
The trap here is conflating relevance attributes such as timeliness with reliability, and treating management representations as if they were independent evidence.
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
✓
Whether the evidence is supported by an independent third-party assurance report, such as a SOC 2 report.
Reliability of evidence is driven primarily by the independence of the source and the auditor's direct involvement in obtaining it. Evidence obtained directly by the auditor and evidence corroborated by an independent assurance report are the strongest here. Verbal representations and storage location do not enhance reliability, and timeliness speaks to relevance more than reliability.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Whether the vendor's management has verbally confirmed the accuracy of the evidence.
Why it's wrong here
Verbal confirmation from vendor management is a representation, not independent evidence, and is considered the least reliable form because it is easily biased and not verifiable. It may corroborate other evidence but does not by itself strengthen reliability. Relying on such confirmation would expose the audit to the risk of accepting inaccurate or self-serving information.
- ✗
Whether the evidence is stored in the auditor's working paper repository.
Why it's wrong here
Storage location affects documentation and retention, not the inherent reliability of the evidence. Evidence does not become more credible because it is filed in the auditor's repository. Reliability depends on the source, the auditor's direct involvement, and corroboration, not on where the evidence is subsequently kept. This is a common distractor that confuses documentation with evidence quality.
- ✗
Whether the evidence was collected within the current audit period.
Why it's wrong here
Timeliness is a relevant attribute of evidence, but the question asks about reliability. Evidence from the current period is more relevant to the period under audit, yet its reliability still depends on its source and how it was obtained. Recency alone does not make evidence reliable, and an old item from a reliable independent source may still be more reliable than a current management representation.
- ✓
Whether the evidence is supported by an independent third-party assurance report, such as a SOC 2 report.
Why this is correct
An independent assurance report provides corroboration from a qualified party and increases the reliability of the evidence about the vendor's controls. It reduces reliance on management representations alone. The auditor should still evaluate the report's scope, period, and the service auditor's competence, but the independent attestation materially strengthens the evidence's credibility.
- ✓
Whether the evidence was obtained directly by the auditor rather than provided by the vendor.
Why this is correct
Evidence obtained directly by the auditor through independent testing or observation is generally more reliable than evidence supplied by the auditee or vendor. Directly obtained evidence reduces the risk of bias or manipulation. This is a fundamental principle in assessing evidence reliability and is highly relevant when the evidence source is a third party with its own interests.
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JA
Written and reviewed by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official ISACA exam blueprint
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