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CISA Practice Question: Which THREE of the following are acceptable…
Which THREE of the following are acceptable methods for gathering audit evidence? (Select THREE.)
⚠ Common exam trap
The trap here is that candidates may mistakenly believe that inquiry alone (Option D) is insufficient, but inquiry is a valid evidence-gathering method when combined with other procedures, while accepting unsupported assertions (Option A) and hearsay (Option E) are never acceptable as primary evidence.
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
✓
Observation of processes being performed
Observation of processes being performed (Option B) is an acceptable audit evidence-gathering technique because the auditor directly witnesses the execution of controls or procedures, providing firsthand evidence of their operation. This method is particularly valuable for assessing the effectiveness of manual controls or physical security measures, as it allows the auditor to verify that the process is performed as documented and to identify any deviations in real-time.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
Accepting management's assertions without corroboration
Why it's wrong here
Assertions must be supported by evidence.
- ✓
Observation of processes being performed
Why this is correct
Observation provides direct evidence of control performance.
- ✓
Reperformance of control procedures
Why this is correct
Reperformance is a strong form of evidence.
- ✓
Inquiry of personnel
Why this is correct
Inquiry is a valid technique, but corroboration is needed.
- ✗
Obtaining hearsay from third parties
Why it's wrong here
Hearsay is not reliable or objective evidence.
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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.