CISA Information System Auditing Process Practice Question
During an operational audit, the auditor uses ratio analysis to compare current year expenses to prior years and industry benchmarks. This is an example of which type of audit evidence?
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
✓
Analytical procedures
Analytical procedures involve evaluations of financial information through analysis of plausible relationships.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Analytical procedures
Why this is correct
Analytical procedures include ratio and trend analysis.
- ✗
Inquiry
Why it's wrong here
Inquiry is questioning personnel.
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Observation
Why it's wrong here
Observation is watching a process.
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Inspection
Why it's wrong here
Inspection is examining documents.
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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.