CISA Information System Auditing Process Practice Question
Which THREE of the following are phases of the audit process as defined by ISACA? (Select THREE.)
⚠ Common exam trap
CISA often tests the distinction between audit phases and post-audit activities — candidates mistakenly include remediation or execution as audit phases, confusing management follow-up with the audit process itself.
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
✓
Fieldwork
ISACA's audit process is commonly structured around three core phases: Planning (option D), Fieldwork (option A), and Reporting (option C). Planning (D) is correct because it is the initial phase where the audit scope, objectives, risk assessment, criteria, and resource requirements are defined before any testing begins. Fieldwork (A) is correct because it is the phase in which auditors gather evidence, perform tests of controls and substantive procedures, and document findings to support conclusions. Reporting (C) is correct because it is the phase where the auditor communicates results, including findings, conclusions, and recommendations, to management and the audit committee. Remediation (B) is not a phase of the audit process itself but rather a post-audit management activity of correcting identified issues, and Execution (E) is not an ISACA-defined phase name — it is essentially synonymous with fieldwork and is not used as a distinct phase in ISACA's model.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Fieldwork
Why this is correct
Fieldwork is the ISACA audit phase where evidence is gathered, tests are performed and working papers are produced. It sits between planning and reporting, satisfying the requirement to name an actual phase of the audit process.
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Remediation
Why it's wrong here
Remediation is a response activity performed after findings are reported, not one of ISACA's audit process phases (planning, fieldwork, reporting, follow-up). It is tempting because auditors verify corrective actions during follow-up, but remediation itself belongs to management, not the audit lifecycle.
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Reporting
Why this is correct
Reporting is the ISACA audit phase in which findings, conclusions and recommendations are communicated to management and the audit committee. It follows fieldwork and completes the audit process, satisfying the requirement to name a genuine phase.
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Planning
Why this is correct
Planning establishes audit objectives, scope, risk assessment and resource allocation before fieldwork begins, satisfying ISACA's requirement that the audit process starts with a structured planning phase. ISACA's audit methodology explicitly sequences planning ahead of fieldwork and reporting, making it one of the three defined phases.
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Execution
Why it's wrong here
ISACA's audit process phases are planning, fieldwork and reporting (with follow-up), so execution is not one of the named phases; execution describes performing the audit, which maps onto fieldwork. It is tempting because execution sounds like the substantive audit work, and would be correct if the question used a methodology that labels its phases that way.
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JA
Written and reviewed by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
Last reviewed September 2026 · checked against the official ISACA exam blueprint
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