CISA Information System Auditing Process Practice Question
During an audit, the IS auditor identifies that the audit team lacks the technical expertise to evaluate a specific system. According to ISACA standards, the auditor should:
⚠ Common exam trap
CISA often tests the misconception that documenting a limitation is an acceptable substitute for obtaining competence, so candidates who value 'transparency' over 'professional proficiency' pick option D.
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
✓
Engage a subject matter expert with the required skills
ISACA standards require that auditors possess or obtain the necessary skills and competence to perform the audit. When the audit team lacks technical expertise in a specific area, the standard-compliant response is to engage a subject matter expert (SME) who has the required knowledge, while the auditor retains responsibility for the audit conclusion. This preserves both the quality of the audit evidence and the auditor's professional accountability.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Engage a subject matter expert with the required skills
Why this is correct
ISACA standards require the auditor to obtain sufficient, competent evidence; where the team lacks the technical skill to evaluate a system, that competence gap must be closed by engaging a subject matter expert. This preserves the audit's objectivity and evidentiary adequacy rather than issuing an uninformed opinion.
- ✗
Skip the evaluation of that system
Why it's wrong here
Omitting the system leaves a material area unexamined, so the audit opinion cannot cover the whole scope; ISACA requires obtaining competent expertise instead. Skipping is defensible only when the area is genuinely immaterial or out of scope by agreement.
- ✗
Request management to provide training
Why it's wrong here
Requesting training shifts the deficiency onto the auditee and delays the engagement, whereas ISACA standards require the auditor to obtain competent external assistance or disclose the limitation. It is tempting because upskilling feels constructive, and it would be correct for a long-term capability gap rather than a single audit.
- ✗
Proceed with the audit and document the limitation
Why it's wrong here
Proceeding without the required competence breaches ISACA's due professional care standard; the auditor must disclose the gap and engage a specialist, not simply document it. Documenting limitations suits routine scope restrictions, where the audit can still be completed validly without external expertise.
Go deeper
Related to this question
About these practice questions
This CISA question is part of Courseiva's 934-question bank — original exam-style content with full explanations and wrong-answer analysis, never real exam questions or exam dumps. Learn why practice questions differ from exam dumps →
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.