CISA Information System Auditing Process Practice Question
Which of the following is the PRIMARY purpose of performing a walkthrough during the audit planning phase?
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 gain an understanding of the process and identify control points
A walkthrough helps the auditor understand the flow of transactions and identify control points, which aids in assessing control design and identifying risks.
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 test the operating effectiveness of controls
Why it's wrong here
Incorrect; walkthroughs are for understanding, not testing effectiveness.
- ✗
To collect evidence of control failures
Why it's wrong here
Incorrect; walkthroughs are not designed to collect evidence of failures.
- ✗
To identify process owners and key personnel
Why it's wrong here
Incorrect; while this may occur, the primary purpose is understanding the process.
- ✓
To gain an understanding of the process and identify control points
Why this is correct
Correct; walkthroughs are used to understand process flow and controls.
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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.