CISA Information System Auditing Process Practice Question

Which document is typically included in the permanent file of audit documentation?

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

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Organizational chart

The permanent file contains information that is relevant for multiple audits, such as organizational charts and key contracts.

Answer analysis

For each option: why learners choose it and why it is or isn't the right answer here.

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Organizational chart
Why this is correct
The permanent file holds enduring reference material relevant across multiple audits, such as the organisational chart, which documents structure and reporting lines. It is not engagement-specific evidence, so it stays on file rather than being refreshed each audit.
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Management representation letter
Why it's wrong here
A management representation letter is obtained at the end of each engagement and signed for that period, so it belongs in the current file, not the permanent file. It is tempting because it evidences management's assertions, but permanent files hold items of continuing relevance across audits, such as the engagement letter.
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Current year audit program
Why it's wrong here
The current year audit programme is prepared for this specific engagement and is filed in the current file, not the permanent file. It is tempting because it governs the audit, but permanent files hold items of continuing relevance, such as the engagement letter, contracts and organisational charts.
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Working papers for testing
Why it's wrong here
Working papers for testing record evidence gathered during the current engagement and are filed in the current file, then retained per the retention schedule. They are tempting because they document the audit itself, yet permanent files hold continuing-relevance items like the engagement letter and organisational charts.

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