CISA Information System Auditing Process Practice Question
Which of the following is a key difference between internal and external auditors?
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
✓
External auditors are more independent than internal auditors
External auditors are independent third parties, while internal auditors are employees of the organization.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Internal auditors are required for regulatory compliance
Why it's wrong here
External audits are often required for compliance.
- ✗
Internal auditors focus only on financial controls
Why it's wrong here
Internal auditors cover operational, compliance, and IT areas.
- ✗
External auditors have deeper organizational knowledge
Why it's wrong here
Internal auditors typically have deeper knowledge.
- ✓
External auditors are more independent than internal auditors
Why this is correct
External auditors are independent of the organization.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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