CISA Information System Auditing Process Practice Question
Which of the following is a key difference between internal and external IS 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 required for regulatory compliance.
External auditors are independent third parties, while internal auditors are employees. Independence is a key factor in objectivity and reliability of audit work.
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 perform only operational audits.
Why it's wrong here
Incorrect; internal auditors can perform various types, including IS audits.
- ✗
External auditors cannot perform compliance audits.
Why it's wrong here
Incorrect; external auditors often perform compliance audits.
- ✓
External auditors are required for regulatory compliance.
Why this is correct
Correct; external audits are often mandated by regulations.
- ✗
Internal auditors have greater independence.
Why it's wrong here
Incorrect; external auditors have greater independence.
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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.