CISA Information System Auditing Process Practice Question
Which TWO of the following are examples of analytical procedures used as audit evidence? (Select two.)
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
✓
Ratio analysis
Analytical procedures include ratio analysis and trend analysis; inquiry and inspection are other types.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✓
Ratio analysis
Why this is correct
Ratio analysis is an analytical procedure.
- ✗
Inquiry of management
Why it's wrong here
Inquiry is a separate type of evidence.
- ✗
Inspection of documents
Why it's wrong here
Inspection is a separate type.
- ✓
Trend analysis
Why this is correct
Trend analysis is an analytical procedure.
- ✗
Observation of process
Why it's wrong here
Observation is a separate type.
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Written by Johnson Ajibi, MSc IT Security
Senior Network & Security Engineer · founder of Courseiva
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