CISA Information System Auditing Process Practice Question
Which of the following is the best example of audit evidence obtained through re-performance?
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 a control to verify its effectiveness. The auditor recalculating a control total is a direct re-performance.
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
This is inspection of documents/records.
- ✗
Interviewing the system administrator about backup procedures
Why it's wrong here
This is inquiry.
- ✗
Observing employees as they process transactions
Why it's wrong here
This is observation.
- ✓
Recalculating the total of a control report to verify accuracy
Why this is correct
Re-performance involves the auditor independently performing the control.
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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.