CISA Information System Auditing Process Practice Question
An IS auditor is selecting audit procedures to test controls over user access. Which of the following is an example of a re-performance procedure?
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
✓
Independently creating a test user account and verifying access rights
Re-performance involves the auditor independently performing a control to verify its effectiveness. For access controls, independently adding a test user and verifying access rights is a re-performance.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Independently creating a test user account and verifying access rights
Why this is correct
Independently creating a test user account and verifying its access rights constitutes a re-performance procedure because the auditor executes the control from scratch—provisioning the account and then testing the resultant permissions—rather than merely observing or inspecting evidence of the original process. This directly satisfies the stem’s requirement for a procedure that repeats the control activity to confirm its effectiveness, as opposed to inquiry or document review.
- ✗
Observing the security administrator adding a user
Why it's wrong here
Incorrect; this is observation.
- ✗
Reviewing the access control policy document
Why it's wrong here
Incorrect; this is inspection (document review).
- ✗
Interviewing the security administrator about the process
Why it's wrong here
Incorrect; this is inquiry.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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