CISA Information System Auditing Process Practice Question
An IS auditor is preparing working papers. Which of the following items should be included in the permanent file rather than the current file?
⚠ Common exam trap
CISA often tests the permanent-versus-current file distinction by offering items that seem stable (like an audit programme) but are actually engagement-specific, or vice versa, to see if candidates understand the criterion of continuing relevance across audits.
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
✓
Organization chart
The permanent audit file contains information of continuing relevance across multiple audits, such as the organization chart, long-term contracts, and standing policies. The organization chart is a stable reference document that helps auditors understand reporting lines and segregation of duties year after year. Current-year audit programmes, testing results, and management responses are engagement-specific and belong in the current file.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Audit programme for the current year
Why it's wrong here
An audit programme is specific to one engagement, so it belongs in the current file; the permanent file holds continuing reference material such as organisational charts and prior-year reports. It is tempting because programmes guide recurring work, and a standing programme reused across audits would be filed permanently.
- ✗
Testing results from current audit
Why it's wrong here
Testing results evidence work performed during this engagement, so they belong in the current file; the permanent file holds continuing information like organisational charts and prior audit reports. It is tempting because results inform future audits, and cumulative testing histories spanning engagements would be filed permanently.
- ✗
Management responses to current findings
Why it's wrong here
Management responses address findings raised in the present engagement, so they are current-file evidence; the permanent file holds continuing background such as charters and long-term contracts. It is tempting because responses document lasting remediation commitments, and standing responses to recurring issues would be filed permanently.
- ✓
Organization chart
Why this is correct
An organisation chart changes infrequently and provides ongoing context about structure, reporting lines and responsibilities, so it belongs in the permanent file. Current files hold items specific to the audit period, such as working papers and testing results.
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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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