CISA Information System Auditing Process Practice Question
An IS auditor is performing a walkthrough of the accounts payable process. Which audit procedure is the auditor primarily executing?
⚠ Common exam trap
CISA often tests the distinction between walkthrough, inquiry, observation, and re-performance, and candidates may incorrectly select inquiry or observation when the scenario describes tracing a transaction through the entire process.
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 is an audit procedure where the auditor traces a transaction or process from start to finish, often by interviewing personnel and inspecting documents, to understand the flow of transactions and the design of controls. Performing a walkthrough of the accounts payable process is precisely executing a walkthrough procedure.
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 itself the audit procedure being executed; the auditor traces transactions through the accounts payable process to confirm controls operate as described. This satisfies the stem directly, as the procedure's name matches the activity performed.
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Re-performance
Why it's wrong here
Re-performance independently executes a control or calculation to verify its result, whereas a walkthrough only traces one transaction through the process via inspection. It tempts because walkthroughs do follow transactions end to end, but the auditor observes and inspects rather than recalculating the control's output themselves.
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Inquiry
Why it's wrong here
A walkthrough primarily inspects documents and records to trace a transaction through the process, not merely asking staff questions. Inquiry gathers explanations but provides no corroborating evidence of the transaction flow. It tempts because auditors do question personnel during walkthroughs, yet that questioning supports inspection rather than replacing it.
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Observation
Why it's wrong here
A walkthrough traces a transaction through the process by inspecting documents and records, which is inspection, not observation. Observation watches a procedure being performed without tracing a transaction. It tempts because walkthroughs involve watching staff work, but the primary evidence gathered is documentary.
About these practice questions
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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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