- A
Comparing current-year expenses to prior-year expenses
Correct; this is a trend analysis, a type of analytical procedure.
- B
Observing the inventory count
Why wrong: Incorrect; this is observation.
- C
Inspecting authorization forms for signatures
Why wrong: Incorrect; this is inspection.
- D
Confirming account balances with third parties
Why wrong: Incorrect; this is a confirmation, not an analytical procedure.
Question 975 of 984
CISA Information System Auditing Process Practice Question
This CISA practice question tests your understanding of information system auditing process. Read the scenario carefully and evaluate each option against the stated constraints before committing to an answer. After answering, compare your reasoning against the explanation and wrong-answer breakdown below. Once you have made your selection, read the full explanation to reinforce the concept and understand why each distractor is designed to mislead on exam day.
An IS auditor is using analytical procedures during the planning phase. Which of the following is an example of an analytical 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
✓
Comparing current-year expenses to prior-year expenses
Analytical procedures involve comparisons of data to expectations, such as comparing current-year data to prior-year data to identify unusual fluctuations.
Key principle: Authentication proves identity; authorization controls what that identity can do after login. Both must work for full privileged access.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Comparing current-year expenses to prior-year expenses
Why this is correct
Correct; this is a trend analysis, a type of analytical procedure.
Related concept
Authentication checks who the user is.
- ✗
Observing the inventory count
Why it's wrong here
Incorrect; this is observation.
- ✗
Inspecting authorization forms for signatures
Why it's wrong here
Incorrect; this is inspection.
- ✗
Confirming account balances with third parties
Why it's wrong here
Incorrect; this is a confirmation, not an analytical procedure.
Common exam traps
Common exam trap: authentication is not authorization
Logging in proves the user can authenticate. It does not automatically mean the user is allowed to enter privileged or configuration mode. Watch for AAA authorization, privilege level and command authorization details.
Detailed technical explanation
How to think about this question
This kind of question is testing the difference between identity and permission. A user may successfully log in to a router because authentication is working, but still fail to enter configuration mode because authorization is missing, misconfigured or mapped to a lower privilege level.
KKey Concepts to Remember
- Authentication checks who the user is.
- Authorization controls what the user is allowed to do after login.
- Privilege levels affect access to EXEC and configuration commands.
- AAA, TACACS+ and RADIUS can separate login success from command access.
TExam Day Tips
- Do not assume successful login means full administrative access.
- Look for words such as cannot enter configuration mode, privilege level, authorization or command access.
- Separate login problems from permission problems before choosing the answer.
Key takeaway
Authentication proves identity; authorization controls what that identity can do after login. Both must work for full privileged access.
Real-world example
How this comes up in practice
A junior network technician can log in to a core router but cannot reach the enable prompt or configuration mode. The AAA server is authenticating the login — but the authorisation policy only grants privilege level 1, not 15. Authentication (who you are) is working; authorisation (what you can do) is not.
What to study next
Got this wrong? Here's your next step.
Review Cisco AAA concepts — authentication, authorization, and accounting. Study privilege levels (0–15), command authorization under TACACS+, and how RADIUS differs. Then practise related CISA questions on access control and AAA configuration.
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FAQ
Questions learners often ask
What does this CISA question test?
Information System Auditing Process — This question tests Information System Auditing Process — Authentication checks who the user is..
What is the correct answer to this question?
The correct answer is: Comparing current-year expenses to prior-year expenses — Analytical procedures involve comparisons of data to expectations, such as comparing current-year data to prior-year data to identify unusual fluctuations.
What should I do if I get this CISA question wrong?
Review Cisco AAA concepts — authentication, authorization, and accounting. Study privilege levels (0–15), command authorization under TACACS+, and how RADIUS differs. Then practise related CISA questions on access control and AAA configuration.
What is the key concept behind this question?
Authentication checks who the user is.
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Last reviewed: Jul 4, 2026
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.
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