CISA Information System Auditing Process Practice Question
Which of the following types of audit evidence provides the highest level of assurance?
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
✓
Re-performance of control procedures
Re-performance provides direct evidence that a control is operating effectively.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Re-performance of control procedures
Why this is correct
Re-performance involves the auditor independently executing the control procedure and comparing the result with the original, producing evidence generated directly by the auditor rather than the auditee. This self-generated evidence satisfies the stem's demand for the highest assurance, outranking inspection, observation and inquiry, which rely on entity personnel or documentation.
- ✗
Inquiry of process owners
Why it's wrong here
Inquiry yields only the process owner's representation, which is self-serving and unverified, so it supplies the lowest assurance of the listed types. It is tempting because interviews are quick and inexpensive, and inquiry would be adequate as corroborating evidence alongside inspection or reperformance.
- ✗
Observation of processes
Why it's wrong here
Observation confirms how a process operated at the moment it was watched, but the auditor's presence can alter behaviour and the evidence covers only that instant, giving limited assurance over the full period. It is tempting because it is obtained directly, yet reperformance or inspection of authoritative records provides stronger, more complete evidence.
- ✗
Inspection of documents
Why it's wrong here
Document inspection is persuasive evidence but can be forged or altered, so it cannot outrank physical examination or reperformance. It is tempting because examining records is the auditor's daily work, and it would suffice where documentary corroboration of a control's design is all the assurance required.
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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.