CISA Information System Auditing Process Practice Question
Which of the following is the best example of audit evidence obtained through re-performance?
⚠ Common exam trap
CISA often tests evidence-gathering techniques; candidates may confuse re-performance with inspection or observation, but re-performance requires the auditor to actually execute the procedure.
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
✓
Recalculating the total of a control report to verify accuracy
Re-performance involves the auditor independently executing the same procedure or control that was originally performed by the auditee. Recalculating the total of a control report to verify accuracy is a classic example of re-performance, as the auditor independently computes the total to confirm it matches the report.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Reviewing log files for unauthorized access attempts
Why it's wrong here
Reviewing log files is inspection of existing evidence, not re-performance, because the auditor examines records produced by others rather than independently executing the control. Inspection is tempting as it is a common substantive test, and would be correct when verifying that a control operated during the period.
- ✗
Interviewing the system administrator about backup procedures
Why it's wrong here
Interviewing the administrator yields inquiry evidence, which is a representation by the auditee, not the auditor's independent re-execution of a control or procedure. Inquiry is tempting because it is quick and often the first step in gathering audit evidence, and would be correct when corroborating understanding rather than testing operating effectiveness.
- ✗
Observing employees as they process transactions
Why it's wrong here
Observation involves watching employees perform a process without the auditor executing it, so it provides evidence of performance at that moment, not re-performance. Observation is tempting because it directly witnesses the control in action, and would be correct when assessing whether personnel follow documented procedures.
- ✓
Recalculating the total of a control report to verify accuracy
Why this is correct
Re-performance requires the auditor to independently execute the control or calculation and compare the result with the original. Recalculating a control report's total reproduces the entity's own procedure, yielding direct evidence of accuracy rather than relying on inspection or inquiry.
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Written and reviewed by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official ISACA exam blueprint
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