CISA Information System Auditing Process Practice Question
Which of the following is the most reliable form of audit evidence?
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
✓
Re-performance of a control by the auditor
Re-performance is the most reliable because the auditor independently performs the control, obtaining direct evidence. Observation is less reliable because the auditor may influence behavior.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Re-performance of a control by the auditor
Why this is correct
Re-performance provides direct, objective evidence.
- ✗
Inquiry of management about a control
Why it's wrong here
Inquiry is less reliable as it relies on oral statements.
- ✗
Observation of a control being performed
Why it's wrong here
Observation can be affected by the Hawthorne effect.
- ✗
Inspection of signed approval forms
Why it's wrong here
Inspection provides documentary evidence but may not confirm actual performance.
Go deeper
Related to this question
About these practice questions
Courseiva writes every CISA question from scratch — 995 in total, each with an explanation and a wrong-answer breakdown. None are copied from real exams or dumps. Learn why practice questions differ from exam dumps →
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.