CISA Information System Auditing Process Practice Question
An IS auditor is reviewing the audit committee's oversight of the IT audit function. Which of the following is the MOST important factor for the auditor to consider when assessing the committee's effectiveness?
⚠ Common exam trap
The trap here is equating effectiveness with activity metrics like meeting frequency or number of findings, rather than focusing on independence and the ability to challenge management.
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
✓
The committee's independence from management and its ability to challenge IT risk decisions.
The most important factor in assessing the audit committee's effectiveness in overseeing IT audit is its independence from management and its ability to challenge IT risk decisions. Independence ensures that the committee can objectively evaluate management's actions and the auditor's findings. The ability to challenge ensures that management is held accountable and that risks are adequately addressed. Other factors like meeting frequency, number of findings, or technical expertise are secondary to this core governance principle.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
The number of IT audit findings reported to the committee.
Why it's wrong here
The number of findings is not a measure of the committee's effectiveness. A high number could indicate poor controls, while a low number could indicate ineffective auditing. The committee's effectiveness lies in how it addresses findings, ensures remediation, and holds management accountable. Focusing solely on volume misses the quality of oversight and the committee's role in risk management.
- ✗
The committee's technical expertise in IT systems.
Why it's wrong here
While technical expertise can be beneficial, it is not the most important factor. The committee can rely on the IS auditor and other experts for technical details. The critical aspect is independence and the ability to objectively challenge management. Technical expertise without independence may still lead to ineffective oversight. Therefore, independence and willingness to challenge are more fundamental.
- ✗
The frequency of audit committee meetings.
Why it's wrong here
Meeting frequency alone does not indicate effectiveness. A committee could meet frequently but not address key IT risks or provide meaningful oversight. While regular meetings are important, the substance of discussions and actions taken are more critical. The auditor should focus on whether the committee actively engages with IT audit findings and ensures remediation, rather than just the number of meetings.
- ✓
The committee's independence from management and its ability to challenge IT risk decisions.
Why this is correct
The effectiveness of an audit committee in overseeing IT audit is fundamentally dependent on its independence from management and its willingness to challenge IT risk decisions. Independence ensures objective oversight, and the ability to challenge ensures that management's assertions are scrutinized. Without these, the committee cannot provide effective governance over IT risks and the audit function. This is a core principle in ISACA's governance guidance.
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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.