easyMultiple SelectObjective-mapped
CISA Practice Question: An IS auditor is evaluating the reliability of…
An IS auditor is evaluating the reliability of audit evidence. Which TWO of the following are characteristics of reliable audit evidence?
⚠ Common exam trap
Many candidates confuse relevance (Option D) with reliability, as candidates often assume evidence that is directly related to the audit objective must be reliable, but relevance and reliability are distinct attributes in audit evidence evaluation.
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
✓
Independent source
Audit evidence from an independent source is considered more reliable because it is obtained from a third party outside the audited entity, reducing the risk of bias or manipulation. For example, a system-generated log from a SIEM tool is more reliable than a manually created spreadsheet from the IT department. Independence directly supports the objectivity and verifiability of the evidence.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Independent source
Why this is correct
Evidence from independent sources is more reliable.
- ✓
Timely
Why this is correct
Timely evidence is fundamental to its reliability, as it accurately reflects the state of information systems and controls during the specific period under audit. Evidence gathered promptly after an event or during the relevant operational cycle is less susceptible to becoming outdated, being altered, or getting lost. This immediacy ensures the data's relevance and trustworthiness, providing the IS auditor with a more accurate basis for evaluating the effectiveness of controls and processes.
- ✗
Complex
Why it's wrong here
Complexity may reduce reliability due to potential misinterpretation.
- ✗
Relevant
Why it's wrong here
Relevance is important but is not a characteristic of reliability; it is a separate criterion.
- ✗
Large quantity
Why it's wrong here
Quantity does not guarantee reliability; quality matters more.
Go deeper
Related to this question
About these practice questions
One of 995 original CISA practice questions on Courseiva, each with a full explanation and wrong-answer analysis — not exam dumps or protected exam content. Learn why practice questions differ from exam dumps →
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.