easyMultiple SelectObjective-mapped
CISA Practice Question: During the system development life cycle (SDLC),…
During the system development life cycle (SDLC), which THREE of the following are recognized benefits of involving internal audit early in the process?
⚠ Common exam trap
Many exam-takers confuse 'reduced need for future audits' (a false benefit) with 'enhanced assurance' (a real benefit), or assume that early audit involvement reduces testing effort, when in fact it may increase the scope of validation to ensure controls are properly designed and implemented.
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
✓
Lower cost of implementing controls due to early design changes.
Involving internal audit early in the SDLC allows control requirements to be identified and designed into the system from the start, avoiding costly retrofits. Implementing controls during the design phase is significantly cheaper than adding them after development or deployment, as changes to code, architecture, or configuration are less disruptive and require less rework.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Reduced need for future independent audits.
Why it's wrong here
Independence is not reduced; audit still performs separate assurance.
- ✓
Lower cost of implementing controls due to early design changes.
Why this is correct
Early changes are cheaper.
- ✗
Reduction in the number of system tests required.
Why it's wrong here
Audit does not replace system testing.
- ✓
Identification of potential control weaknesses before they are ingrained.
Why this is correct
Proactive risk identification.
- ✓
Enhanced assurance that controls are embedded in the system design.
Why this is correct
Audit can advise on control design.
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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.