CISA Information System Auditing Process Practice Question
During which phase of the IS audit process does the auditor perform walkthroughs and test controls?
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
✓
Fieldwork
Walkthroughs and control testing are performed during fieldwork, where the auditor executes planned audit procedures.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
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Reporting
Why it's wrong here
Walkthroughs and control testing occur during the fieldwork or examination phase, where evidence is gathered and controls are evaluated. Reporting is the phase where findings, conclusions and the audit opinion are documented and communicated to management, so no testing happens here. It is tempting because reporting follows testing, but it produces no audit evidence.
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Planning
Why it's wrong here
Planning establishes scope, objectives and audit approach; walkthroughs and control testing occur during fieldwork or execution. Planning is tempting because it does include risk assessment and preliminary reviews, which suits scoping an engagement, but substantive evidence-gathering against controls happens later.
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Follow-up
Why it's wrong here
Follow-up verifies that management remediated previously reported findings; walkthroughs and control testing occur during fieldwork or execution. Follow-up is tempting because it does involve re-examining controls, which suits confirming remediation after an audit report, not gathering initial evidence.
- ✓
Fieldwork
Why this is correct
Fieldwork is the audit phase where the auditor gathers evidence, performs walkthroughs and tests controls to evaluate their design and operating effectiveness. This satisfies the stem directly, as control testing occurs after planning and before reporting.
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JA
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.