CISA Information System Auditing Process Practice Question
During an operational audit, the auditor wants to evaluate the efficiency of a data entry process. Which of the following audit procedures would be most appropriate?
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
✓
Performing trend analysis on the number of transactions processed per hour
Analytical procedures, such as comparing processing times to benchmarks, can identify inefficiencies. Observation may show procedures but not efficiency quantitatively.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Performing trend analysis on the number of transactions processed per hour
Why this is correct
Trend analysis is an analytical procedure that measures efficiency.
- ✗
Inspecting system logs to verify user access
Why it's wrong here
Inspection of logs addresses security, not efficiency.
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Observing data entry operators to identify procedural bottlenecks
Why it's wrong here
Observation can identify bottlenecks but not measure efficiency quantitatively.
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Interviewing the data entry supervisor about error rates
Why it's wrong here
Inquiry provides subjective information, not objective efficiency data.
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JA
Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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