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 independently validates control effectiveness.
- ✗
Inquiry of process owners
Why it's wrong here
Inquiry is low assurance because it relies on verbal statements.
- ✗
Observation of processes
Why it's wrong here
Observation is valid only for the moment observed, not sustained effectiveness.
- ✗
Inspection of documents
Why it's wrong here
Inspection provides moderate assurance but may be subject to manipulation.
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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.