CISA Information System Auditing Process Practice Question
Which of the following is the PRIMARY purpose of audit working papers?
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
✓
To support the auditor's conclusions and provide evidence of the work performed.
Working papers document the audit procedures performed, evidence obtained, and conclusions reached, supporting the audit opinion.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
To provide a permanent record of the organization's financial transactions.
Why it's wrong here
That is the purpose of accounting records.
- ✓
To support the auditor's conclusions and provide evidence of the work performed.
Why this is correct
Working papers serve as the primary evidence of the audit.
- ✗
To serve as a basis for the audit fee calculation.
Why it's wrong here
Audit fees are based on other factors.
- ✗
To replace the need for management's representation letter.
Why it's wrong here
Management letters are separate.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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