CISA Information System Auditing Process Practice Question
Which of the following is the PRIMARY reason for an external IS audit to be 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 not employees, reducing organizational pressures and biases.
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
Stricter standards do not create independence; the actual axis is reporting lines, since external auditors answer to an outside body rather than to the management they audit. It is tempting because external audit firms do apply professional standards, but internal auditors follow the same IIA standards, so this is not the differentiator.
- ✓
External auditors are not employees of the organization
Why this is correct
External auditors have no employment relationship with the organisation, so they are not subject to management direction, internal promotion pressures or reporting lines that can compromise objectivity. This structural separation from the entity provides the primary basis for greater independence than internal audit.
- ✗
External auditors have more industry knowledge
Why it's wrong here
Industry knowledge concerns competence, not independence; the actual axis is freedom from reporting to the audited entity's management. It is tempting because external auditors often bring sector experience, which is valuable, but knowledge does not remove the self-review and familiarity threats that internal reporting lines create.
- ✗
External auditors have more resources
Why it's wrong here
Resource levels do not determine independence; the actual axis is the reporting relationship, since external auditors are engaged by and report to the board or an outside party rather than to the management being audited. It is tempting because larger firms do field bigger teams, but resourcing is a capability matter, not an objectivity one.
About these practice questions
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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.