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
This is observation.
- ✗
Reviewing a sample of change requests for proper authorization.
Why it's wrong here
This is a test of controls.
- ✓
Comparing current period IT expenses to prior periods and investigating significant variances.
Why this is correct
This is an analytical procedure that identifies unusual trends.
- ✗
Interviewing the IT manager about change management procedures.
Why it's wrong here
This is an inquiry, not an analytical procedure.
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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.