CISA Information System Auditing Process Practice Question
During the fieldwork phase, an IS auditor uses analytical procedures to compare current year IT expenses to prior year. A significant increase is noted. What should the auditor do next?
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
✓
Investigate the reason for the increase
Analytical procedures identify anomalies; the auditor should investigate the cause before concluding.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Report the increase as a finding
Why it's wrong here
Investigation is needed first to understand the reason.
- ✗
Ignore the increase if it is within budget
Why it's wrong here
Budget tolerance is not a substitute for investigation.
- ✓
Investigate the reason for the increase
Why this is correct
The auditor should gather evidence to explain the variance.
- ✗
Expand the sample size for testing
Why it's wrong here
Expanding sample may not directly address the anomaly.
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JA
Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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