CISA Information System Auditing Process Practice Question
An IS auditor is performing a walkthrough of a purchase-to-pay process. The auditor selects a sample of purchase orders and traces them through the system to verify that controls are properly designed and implemented. This is an example of:
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
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Walkthrough
A walkthrough involves tracing a transaction through the entire process to confirm understanding and assess control design. It combines inquiry, observation, and inspection.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
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Walkthrough
Why this is correct
A walkthrough is a procedure to understand and confirm the process flow.
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Analytical procedure
Why it's wrong here
Analytical procedures involve data analysis, not tracing transactions.
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Test of controls
Why it's wrong here
A walkthrough is not a test of control effectiveness; it is for understanding the process.
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Substantive testing
Why it's wrong here
Substantive testing focuses on detecting material misstatements, not on control design.
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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.