CISA Information System Auditing Process Practice Question
Which of the following is the BEST example of an analytical procedure used during an IS audit?
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
✓
Comparing current period IT expenses to prior periods and investigating significant variances.
Analytical procedures involve evaluating financial information by studying plausible relationships among data. Comparing current period expenses to prior periods is a typical example.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Observing the data center's physical security controls.
Why it's wrong here
Observation is a compliance or substantive test gathering direct evidence of physical controls; analytical procedures evaluate relationships and trends in financial or operational data. Observation is tempting because it yields strong evidence, and it would be correct when verifying that badge readers and guards actually operate as documented.
- ✗
Reviewing a sample of change requests for proper authorization.
Why it's wrong here
Sampling change requests and inspecting authorisation signatures is a test of controls, producing evidence about compliance rather than analytical comparison of data relationships. It is tempting because it directly verifies the control, and it would be correct when concluding whether change management operated effectively throughout the period.
- ✓
Comparing current period IT expenses to prior periods and investigating significant variances.
Why this is correct
Comparing current IT expenses against prior periods and investigating variances is a substantive analytical procedure: it identifies anomalous fluctuations requiring explanation, providing audit evidence about account balances without detailed transaction testing. This satisfies the stem's requirement for an analytical procedure, unlike compliance testing or control walkthroughs, which examine process design rather than financial reasonableness.
- ✗
Interviewing the IT manager about change management procedures.
Why it's wrong here
Interviews gather narrative evidence about process design; analytical procedures instead compare data sets, ratios or trends to identify anomalies warranting investigation. Interviewing is tempting because it is quick and reveals intent, and it would be correct for understanding how change management is meant to operate before testing it.
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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.