CISA Information System Auditing Process Practice Question
An IS auditor is performing a compliance audit of a company's data privacy practices. Which type of evidence would be most appropriate to verify that employees have completed mandatory privacy training?
⚠ Common exam trap
CISA often tests the reliability hierarchy of audit evidence; candidates may incorrectly choose inquiry or observation because they seem quicker, but inspection of records is the most reliable for compliance verification.
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
✓
Inspection of training completion records
Inspection of training completion records provides documentary evidence that employees have actually completed the mandatory privacy training. This is a direct, tangible form of evidence that can be verified and tested. It is the most reliable and appropriate evidence for compliance verification because it shows a record of completion, not just intent or hearsay.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Inspection of training completion records
Why this is correct
Training completion records are documentary evidence generated by the learning system, directly showing whether each employee finished the mandatory privacy training. Inspection lets the auditor verify completion against the requirement, rather than relying on interviews or observation, which only confirm awareness or intent.
- ✗
Observation of a training session
Why it's wrong here
Observing one session confirms attendance only for that instance, not completion by every employee across the mandatory programme. Observation suits verifying a process is performed at a point in time, such as watching a physical control in operation, but cannot evidence historical completion records for the whole workforce.
- ✗
Inquiry with the HR manager
Why it's wrong here
Inquiry yields testimonial evidence, which alone cannot substantiate completion; the HR manager's assertion is not proof of each employee's record. It is tempting because inquiry is quick and often used to corroborate findings, and it would be appropriate as a supplementary procedure alongside inspection of training completion records.
- ✗
Analytical procedures comparing training completion rates
Why it's wrong here
Analytical procedures compare trends and ratios, such as completion rates over time, rather than verifying individual training records. It is tempting because completion rates look like direct training evidence, but they are derived aggregates. Inspecting the learning system's completion records per employee provides the actual evidence of training.
Go deeper
Related to this question
About these practice questions
This CISA question is part of Courseiva's 934-question bank — original exam-style content with full explanations and wrong-answer analysis, never real exam questions or exam dumps. Learn why practice questions differ from exam dumps →
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
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.