CISA Information System Auditing Process Practice Question
Which of the following is the PRIMARY reason an external audit is considered more independent than an internal audit?
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
✓
External auditors are not employees of the organization.
External auditors are third-party and not employees, reducing bias and enhancing independence.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
External auditors follow stricter standards.
Why it's wrong here
Both internal and external auditors follow standards.
- ✗
External auditors have more technical expertise.
Why it's wrong here
Expertise varies; independence is the key difference.
- ✗
External auditors have access to more resources.
Why it's wrong here
Resource access is not the primary reason for independence.
- ✓
External auditors are not employees of the organization.
Why this is correct
Third-party status enhances independence.
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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.