CISA Information System Auditing Process Practice Question
Which of the following is the PRIMARY purpose of performing a walkthrough during the audit planning phase?
⚠ Common exam trap
CISA often tests the distinction between planning-phase understanding activities (walkthroughs, inquiry, observation) and fieldwork-phase testing activities (reperformance, inspection, data analysis), so candidates who conflate 'walkthrough' with 'test of control' pick option A.
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 is performed during audit planning to trace a transaction or process from start to finish, allowing the auditor to understand how the process actually operates and to pinpoint where controls exist. This understanding is the foundation for scoping the audit, designing test procedures, and identifying risks. It is not a test of control effectiveness — that comes later during fieldwork.
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
Testing operating effectiveness occurs during fieldwork, using sampling and reperformance, not planning. A walkthrough traces a transaction through the process to confirm the auditor's understanding of design and flow, which is why it is tempting here; the stem asks about planning, where understanding—not effectiveness testing—is the objective.
- ✗
To collect evidence of control failures
Why it's wrong here
Evidence of control failures comes from substantive testing and control testing during fieldwork, not planning walkthroughs. A walkthrough confirms understanding of process flow and control design; it is tempting because walkthroughs can reveal gaps, but collecting failure evidence is not their planning-phase purpose.
- ✗
To identify process owners and key personnel
Why it's wrong here
Identifying process owners and key personnel is a by-product of walkthroughs, not their primary purpose. Walkthroughs exist to trace transactions end-to-end and confirm the auditor's understanding of control design, so this option mistakes a useful side outcome for the objective the stem requests.
- ✓
To gain an understanding of the process and identify control points
Why this is correct
A walkthrough traces a transaction through the entire process, letting the auditor observe actual procedures and pinpoint where controls are applied. This satisfies the planning objective of understanding the process and identifying control points before designing detailed tests.
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JA
Written and reviewed by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official ISACA exam blueprint
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.