CISA Information System Auditing Process Practice Question
An IS auditor is reviewing the effectiveness of a control that requires dual approval for payments over $10,000. The auditor selects a sample of payments and independently verifies that two approvals were obtained. This audit procedure is:
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
✓
Re-performance
Re-performance involves the auditor independently executing the control to verify its effectiveness.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Inquiry
Why it's wrong here
Inquiry would involve asking about approvals.
- ✓
Re-performance
Why this is correct
Correct procedure.
- ✗
Observation
Why it's wrong here
Observation would be watching the process in real-time.
- ✗
Inspection
Why it's wrong here
Inspection involves reviewing documents, not performing the control.
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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.