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 provide a basis for the audit report
Working papers document audit procedures, evidence, and conclusions to support 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 facilitate peer review of the audit
Why it's wrong here
Peer review is a benefit, not the primary purpose.
- ✗
To serve as a legal record of the audit
Why it's wrong here
Legal record is secondary; support for opinion is primary.
- ✗
To store historical data for future audits
Why it's wrong here
Historical reference is useful but not primary.
- ✓
To provide a basis for the audit report
Why this is correct
Working papers support findings and conclusions.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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