CISA Information System Auditing Process Practice Question
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.
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.
- ✗
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.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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