The answer is higher than expected error rates in sample testing, as this directly signals that the initial audit assumptions about control effectiveness may be invalid, forcing the IS auditor to adjust the audit approach during fieldwork. When sample errors exceed the tolerable rate, it indicates that controls are not operating as effectively as planned, which reduces the reliance on controls and requires expanding substantive testing or altering procedures to obtain sufficient appropriate audit evidence. On the CISA exam, this concept tests your understanding of fieldwork dynamics and the ISACA audit standards that mandate adaptive planning when evidence quality falters. A common trap is assuming all deviations are minor, but the key trigger is when error rates materially change the risk assessment. Remember the mnemonic “H.E.A.R.T.”—Higher Error rates Alter the Real Testing—to recall that fieldwork adjustments are driven by unexpected sample outcomes.
CISA Information System Auditing Process Practice Question
This CISA practice question tests your understanding of information system auditing process. The scenario asks you to isolate a root cause — eliminate options that address a different problem before choosing. After answering, compare your reasoning against the explanation and wrong-answer breakdown below. Once you have made your selection, read the full explanation to reinforce the concept and understand why each distractor is designed to mislead on exam day.
Which TWO of the following are indicators that an IS auditor may need to adjust the audit approach during fieldwork? (Select TWO.)
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
Inability to obtain sufficient appropriate audit evidence
Option A is correct because if the IS auditor cannot obtain sufficient appropriate audit evidence, the audit approach must be adjusted—for example, by expanding sample sizes, using alternative procedures, or re-evaluating the reliance on controls. This directly impacts the ability to form an audit opinion and is a key fieldwork trigger per ISACA audit standards.
Key principle: Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
✓
Inability to obtain sufficient appropriate audit evidence
Why this is correct
May require alternative procedures or audit approach.
Related concept
Read the scenario before looking for a memorised answer.
✗
Completion of the initial risk assessment
Why it's wrong here
This should be done during planning.
✗
Audit team members are behind schedule
Why it's wrong here
Schedule issues may require resource adjustments, not approach.
✗
Management requests a change in audit scope
Why it's wrong here
Scope changes need formal revision, not just approach adjustment.
✓
Higher than expected error rates in sample testing
Why this is correct
May indicate ineffective controls, requiring expanded testing or revised assessment.
Related concept
Read the scenario before looking for a memorised answer.
Common exam traps
Common exam trap: answer the scenario, not the keyword
ISACA often tests the distinction between project management issues (like being behind schedule) and substantive audit evidence issues; candidates mistakenly select 'behind schedule' as a reason to adjust the audit approach, but it is a resource or timing problem, not a validity-of-evidence trigger.
Detailed technical explanation
How to think about this question
Higher than expected error rates (Option E) indicate that the initial control risk assessment may be inaccurate, requiring the auditor to revise the nature, timing, or extent of substantive procedures—for example, moving from a reliance on controls to a predominantly substantive approach. This aligns with ISA 330 and ISACA guidelines on responding to assessed risks when audit evidence contradicts initial assumptions.
KKey Concepts to Remember
Read the scenario before looking for a memorised answer.
Find the constraint that changes the correct option.
Eliminate answers that are true in general but not in this case.
TExam Day Tips
→Watch for words such as best, first, most likely and least administrative effort.
→Review why wrong options are wrong, not only why the correct option is correct.
Key takeaway
Answer the scenario, not the keyword: identify the specific constraint before choosing the most familiar-sounding option.
Real-world example
How this comes up in practice
A small business has 20 workstations on the 192.168.1.0/24 network and one public IP from its ISP. The router uses PAT (NAT overload) so all 20 devices share one public address using different source ports. NAT questions test whether you understand the four address terms and which direction each translation applies.
What to study next
Got this wrong? Here's your next step.
Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
Information System Auditing Process — This question tests Information System Auditing Process — Read the scenario before looking for a memorised answer..
What is the correct answer to this question?
The correct answer is: Inability to obtain sufficient appropriate audit evidence — Option A is correct because if the IS auditor cannot obtain sufficient appropriate audit evidence, the audit approach must be adjusted—for example, by expanding sample sizes, using alternative procedures, or re-evaluating the reliance on controls. This directly impacts the ability to form an audit opinion and is a key fieldwork trigger per ISACA audit standards.
What should I do if I get this CISA question wrong?
Identify which exam domain this question belongs to, review the core concept, then practise similar questions from the same domain.
What is the key concept behind this question?
Read the scenario before looking for a memorised answer.
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Question Discussion
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