CISA Information System Auditing Process Practice Question
Which of the following audit types is MOST likely to be performed by an organization's own employees?
⚠ Common exam trap
CISA often tests the distinction between internal and external audits; candidates may confuse 'IS audit' with 'internal audit' because IS audits are frequently performed internally, but the key is who performs the audit, not the subject matter.
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
✓
Internal audit
An internal audit is performed by an organization's own employees, typically as part of an internal audit department, to evaluate the effectiveness of internal controls, risk management, and governance processes. This is distinct from external audits, which are conducted by independent third parties.
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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External audit
Why it's wrong here
External audit is performed by independent parties outside the organisation, not by its own employees, so it fails the stem's requirement. It is tempting because external audits do examine IS controls, but the defining axis is auditor independence from the entity, which internal staff cannot provide.
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IS audit
Why it's wrong here
An IS audit examines controls over information systems, a specialist discipline typically delivered by internal audit or independent assurance functions rather than operational employees. It is tempting because staff may perform self-assessments over their own systems, but that is control self-assessment, not a formal IS audit engagement.
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Internal audit
Why this is correct
Internal audit is performed by the organisation's own employees, who report to management or the audit committee. This contrasts with external audit, delivered by independent third parties, directly satisfying the stem's requirement for work conducted by staff within the organisation.
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Compliance audit
Why it's wrong here
A compliance audit is typically performed by independent internal audit or external auditors to provide objective assurance, not by operational employees. It is tempting because internal staff do conduct audits, which is correct for first-party audits such as self-assessments rather than independent compliance attestation.
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Written and reviewed by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official ISACA exam blueprint
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