CISA Information System Auditing Process Practice Question
Which of the following is a permanent file item in an IS audit working paper?
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
✓
Organizational chart of the IT department
The permanent file contains information that is relevant for multiple audits, such as organizational charts and key contracts. Current year's audit program is part of the current file.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Confirmation letters from vendors
Why it's wrong here
These are usually unique to the current audit and not permanent.
- ✗
Current year's audit program
Why it's wrong here
The audit program is specific to each audit and belongs in the current file.
- ✓
Organizational chart of the IT department
Why this is correct
Organizational charts are typically carried forward as they do not change frequently.
- ✗
List of audit findings for the current year
Why it's wrong here
Findings are specific to the current audit and go in the current file.
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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.