CISA Information System Auditing Process Practice Question
An IS auditor is performing a walkthrough of a purchase-to-pay process. Which of the following is the auditor most likely trying to achieve?
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
✓
Understand the process and identify controls
A walkthrough helps the auditor understand the process flow and identify controls in place.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Understand the process and identify controls
Why this is correct
Walkthroughs provide an overview of the process and control points.
- ✗
Gather evidence for audit findings
Why it's wrong here
Walkthroughs are for understanding, not gathering conclusive evidence.
- ✗
Test the effectiveness of controls
Why it's wrong here
Testing effectiveness occurs later through substantive procedures.
- ✗
Verify the accuracy of transaction data
Why it's wrong here
Accuracy verification is done through detailed testing.
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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.